Environmental accounting is a kind of accounting which focuses on the compensation for the resources spending. It combines the theories of environmental economics and traditional accounting and uses scientific as well...Environmental accounting is a kind of accounting which focuses on the compensation for the resources spending. It combines the theories of environmental economics and traditional accounting and uses scientific as well as systematic ways to coordinate the development of economics and the protection of environment. It is just in the primary process for forestry enterprises in China to introduce the research and practice of environmental accounting. Based on discussion about the principle of environmental information disclosure and analysis on the current situation of the environmental information disclosure of the forestry enterprises, this paper attempted to propose that the supplementary report mode of information disclosure should be appropriate for the forestry enterprises, which provide the balance sheet of environment, the income statement of environment besides the original three financial report to reflect the general environmental information of the enterprise.展开更多
The organizational structure change of enterprises should be subject to the change of strategy,and strategy change is the reaction to the environment change.This paper studied the expansion strategies and evolution pa...The organizational structure change of enterprises should be subject to the change of strategy,and strategy change is the reaction to the environment change.This paper studied the expansion strategies and evolution paths of hotel groups in China by a survey in 2007,in which the research objects were 91 hotel groups listed by China Tourist Hotels Association.The conclusions are drawn:based on the two dimensions of unification management function scope and the unification management degree,hotel groups can be divided into four strategic types,including strategically concentrated group,close function group,widespread alliance group and loose union group.Simultaneously there are three different expansion paths:stability path,growth path and undulation path.About 72.5% of Chinese hotel groups have a stability or growth expansion path.展开更多
From the practice of Chinese enterprises, the paper discusses three constraint conditions of China's internal controls including the system environmental constraint, cost constraint and organization constraint, and a...From the practice of Chinese enterprises, the paper discusses three constraint conditions of China's internal controls including the system environmental constraint, cost constraint and organization constraint, and advances the suggestions on the approaches to improve Chinese enterprises' internal controls level.展开更多
The paper firstly discussed the strategic implication of the establishment of China Xinhua News Network Co. Ltd. (referred to as CNC in the paper). Then, the paper explored the opportunity and threat in the CNC's c...The paper firstly discussed the strategic implication of the establishment of China Xinhua News Network Co. Ltd. (referred to as CNC in the paper). Then, the paper explored the opportunity and threat in the CNC's competitive environment, and evaluated the news TV competitiveness of CNC compared with world main news network media based on Delphi method. Based on the strategic management framework of SWOT (strength, weakness, opportunity, and threat), the paper proposed the developmental strategies of transnational business operation for CNC from the following three area: further expand the coverage and the number of countries entered by CNC, enhance brand effects across the world, and build more new technology experience in the world.展开更多
The enterprise coordinates social resources, which changes the dialogue between human and the environment into that between enterprise and environment. The profit-making character of enterprise leads to the abandonmen...The enterprise coordinates social resources, which changes the dialogue between human and the environment into that between enterprise and environment. The profit-making character of enterprise leads to the abandonment of environmental ethics. Enterprise, which has the capability to solve environmental problems, however, lacks the motive to do it. It has controlling power over society and should assume the responsibility of environmental protection. For its lack of environmental conscience, the external institutional arrangements should be made for enterprise. The strategy for environmental cost should be designed in connection with the interest orientation of enterprise. And various legal measures in constitutional law, social law, civil law, administrative law and criminal lave should be utilized to regulate enterprise's behaviors regarding environmental protection.展开更多
The market environment and the competition characteristics between the enterprises is different from the traditional competition, the competition between individual enterprise is displaced by the comprehensive strengt...The market environment and the competition characteristics between the enterprises is different from the traditional competition, the competition between individual enterprise is displaced by the comprehensive strength of alliance supply chain which formed by upstream and downstream suppliers and customers whose main body is core enterprise, whether production enterprise or retail business are inevitably to form as chain so that to obtain the relative cost advantage and quick reaction advantage in the fierce market competition. Combining the theory and practice comparison of enterprise supply chain management at home and abroad, we can find that the theory and practice of Chinese enterprises supply chain management are falling behind developed countries In the new economic background, research and discussion of China' s enterprise supply chain management theory and practice, is helpful to promote the enterprise comprehensive competition ability and improve the economic benefit of enterprise.展开更多
Environmental pollution and environmental reporting have increasingly drawn the attention of the countries around the world. The paper selects A-share listed companies of chemical industry in China. Using logistic mod...Environmental pollution and environmental reporting have increasingly drawn the attention of the countries around the world. The paper selects A-share listed companies of chemical industry in China. Using logistic model, we research the impact of financial performance of listed companies upon environmental reporting. The conclusion of the study shows that the total number of enterprises which disclosed environmental information (EI) has increased year by year, and EI content and volume disclosed by heavy pollution corporations have increased annually. And the more profitability the listed companies attain, the more EI they are inclined to disclose. Moreover, companies will have an ability to disclose EI so as to reduce the agency costs arising from informa-tion asymmetry. Furthermore, the development capability of com-panies is of negative correlation to environmental reporting, and the liabilities degree of listed companies is of negative correlation to environmental reporting, but it is not significant. This paper also offers policy recommendations that enhance EI transparency and regulate EI reporting of listed companies.展开更多
Is the adoption of best practice in business associated with improved environmental performance? And what methods can he used to assess and compare the environmental practices and performance of different companies?...Is the adoption of best practice in business associated with improved environmental performance? And what methods can he used to assess and compare the environmental practices and performance of different companies? In this paper, through case anatysis, the business environmental practices and performance of five companies in the manufacturing sector were examined and scored. Assessing these companies practices and performance according to “The best practice model” designed by Australian Manufacturing Council (AMC. 1994). The finding shows that there is strong correlation between environmental practices and performance of companies (r=0.85, p〈0.05), and indicates that corporate paying attention to environmental issue will improve its all performances in business.展开更多
Tsinghua Business Review Issue No.5,2015Transformation of Transnational Corporations China’s reform and opening-up has witnessed a dazzling succession of transnational corporations entering the Chinese market.But the...Tsinghua Business Review Issue No.5,2015Transformation of Transnational Corporations China’s reform and opening-up has witnessed a dazzling succession of transnational corporations entering the Chinese market.But the salad days are over,along with business transformations,capital withdrawals and enterprise shutdowns.What kind of business environment do these transnational corporations now face?展开更多
The development of tourism resources aims to process tourism raw materials into direct-consumption tourism products. The essence of this behavior is innovation. The theory of innovation in economics, management, socio...The development of tourism resources aims to process tourism raw materials into direct-consumption tourism products. The essence of this behavior is innovation. The theory of innovation in economics, management, sociology, oriental management, and related disciplines provided methodology for the development of tourism resources and pointed out the direction. With the development of tourism, the cruise economy has grown and the urban economy has been rapidly developed and improved. However, while cruise tourism brings economic benefits, the discharge of various waste water and exhaust gas from cruise ships of major cruise companies also brings about some environmental pollution problems. Therefore, the environmental protection issue of cruise tourism companies is a sustainable development issue. Persisting in sustainable development strategy, we attach importance to the environmental governance of the cruise tourism industry.展开更多
China Electricity Council organized competent authorities across the industry of electric power to work out the "Research Reports on the 12^th Five-Year Plan for Electric" Power lndustry "" in nearly one year, whi...China Electricity Council organized competent authorities across the industry of electric power to work out the "Research Reports on the 12^th Five-Year Plan for Electric" Power lndustry "" in nearly one year, which provides a reference/or governmental departments to formulate the 12^th Five-Year Plan on energy and electric power industry. The magazine should publish the serial reports inchliding power sources, power grids, equipment manufacture, energy and environment, and power economics. This paper presents the part of " power grids, " in which the strategies of developing power grids are put forward.展开更多
文摘Environmental accounting is a kind of accounting which focuses on the compensation for the resources spending. It combines the theories of environmental economics and traditional accounting and uses scientific as well as systematic ways to coordinate the development of economics and the protection of environment. It is just in the primary process for forestry enterprises in China to introduce the research and practice of environmental accounting. Based on discussion about the principle of environmental information disclosure and analysis on the current situation of the environmental information disclosure of the forestry enterprises, this paper attempted to propose that the supplementary report mode of information disclosure should be appropriate for the forestry enterprises, which provide the balance sheet of environment, the income statement of environment besides the original three financial report to reflect the general environmental information of the enterprise.
基金Under the auspices of National Social Science Foundation of China (No. 08BJY037)Ph. D. Programs Fundation of Ministry of Education of China (No. 200805581046)Humanities and Social Sciences Project of Ministry of Education of China (No. 09YJC630233)
文摘The organizational structure change of enterprises should be subject to the change of strategy,and strategy change is the reaction to the environment change.This paper studied the expansion strategies and evolution paths of hotel groups in China by a survey in 2007,in which the research objects were 91 hotel groups listed by China Tourist Hotels Association.The conclusions are drawn:based on the two dimensions of unification management function scope and the unification management degree,hotel groups can be divided into four strategic types,including strategically concentrated group,close function group,widespread alliance group and loose union group.Simultaneously there are three different expansion paths:stability path,growth path and undulation path.About 72.5% of Chinese hotel groups have a stability or growth expansion path.
文摘From the practice of Chinese enterprises, the paper discusses three constraint conditions of China's internal controls including the system environmental constraint, cost constraint and organization constraint, and advances the suggestions on the approaches to improve Chinese enterprises' internal controls level.
文摘The paper firstly discussed the strategic implication of the establishment of China Xinhua News Network Co. Ltd. (referred to as CNC in the paper). Then, the paper explored the opportunity and threat in the CNC's competitive environment, and evaluated the news TV competitiveness of CNC compared with world main news network media based on Delphi method. Based on the strategic management framework of SWOT (strength, weakness, opportunity, and threat), the paper proposed the developmental strategies of transnational business operation for CNC from the following three area: further expand the coverage and the number of countries entered by CNC, enhance brand effects across the world, and build more new technology experience in the world.
基金the Innovative Talents Training Fund of Southwestern University of Finance and Economics
文摘The enterprise coordinates social resources, which changes the dialogue between human and the environment into that between enterprise and environment. The profit-making character of enterprise leads to the abandonment of environmental ethics. Enterprise, which has the capability to solve environmental problems, however, lacks the motive to do it. It has controlling power over society and should assume the responsibility of environmental protection. For its lack of environmental conscience, the external institutional arrangements should be made for enterprise. The strategy for environmental cost should be designed in connection with the interest orientation of enterprise. And various legal measures in constitutional law, social law, civil law, administrative law and criminal lave should be utilized to regulate enterprise's behaviors regarding environmental protection.
文摘The market environment and the competition characteristics between the enterprises is different from the traditional competition, the competition between individual enterprise is displaced by the comprehensive strength of alliance supply chain which formed by upstream and downstream suppliers and customers whose main body is core enterprise, whether production enterprise or retail business are inevitably to form as chain so that to obtain the relative cost advantage and quick reaction advantage in the fierce market competition. Combining the theory and practice comparison of enterprise supply chain management at home and abroad, we can find that the theory and practice of Chinese enterprises supply chain management are falling behind developed countries In the new economic background, research and discussion of China' s enterprise supply chain management theory and practice, is helpful to promote the enterprise comprehensive competition ability and improve the economic benefit of enterprise.
文摘Environmental pollution and environmental reporting have increasingly drawn the attention of the countries around the world. The paper selects A-share listed companies of chemical industry in China. Using logistic model, we research the impact of financial performance of listed companies upon environmental reporting. The conclusion of the study shows that the total number of enterprises which disclosed environmental information (EI) has increased year by year, and EI content and volume disclosed by heavy pollution corporations have increased annually. And the more profitability the listed companies attain, the more EI they are inclined to disclose. Moreover, companies will have an ability to disclose EI so as to reduce the agency costs arising from informa-tion asymmetry. Furthermore, the development capability of com-panies is of negative correlation to environmental reporting, and the liabilities degree of listed companies is of negative correlation to environmental reporting, but it is not significant. This paper also offers policy recommendations that enhance EI transparency and regulate EI reporting of listed companies.
基金Supported by the Soft Science of Shandong Province(No,A200418-3)and the Item"Eco-planning and Environmental Management in the Coastal Area of China"of the Environmental DevelopmentAgency of Canada(No.CIDA-Tier-1).
文摘Is the adoption of best practice in business associated with improved environmental performance? And what methods can he used to assess and compare the environmental practices and performance of different companies? In this paper, through case anatysis, the business environmental practices and performance of five companies in the manufacturing sector were examined and scored. Assessing these companies practices and performance according to “The best practice model” designed by Australian Manufacturing Council (AMC. 1994). The finding shows that there is strong correlation between environmental practices and performance of companies (r=0.85, p〈0.05), and indicates that corporate paying attention to environmental issue will improve its all performances in business.
文摘Tsinghua Business Review Issue No.5,2015Transformation of Transnational Corporations China’s reform and opening-up has witnessed a dazzling succession of transnational corporations entering the Chinese market.But the salad days are over,along with business transformations,capital withdrawals and enterprise shutdowns.What kind of business environment do these transnational corporations now face?
文摘The development of tourism resources aims to process tourism raw materials into direct-consumption tourism products. The essence of this behavior is innovation. The theory of innovation in economics, management, sociology, oriental management, and related disciplines provided methodology for the development of tourism resources and pointed out the direction. With the development of tourism, the cruise economy has grown and the urban economy has been rapidly developed and improved. However, while cruise tourism brings economic benefits, the discharge of various waste water and exhaust gas from cruise ships of major cruise companies also brings about some environmental pollution problems. Therefore, the environmental protection issue of cruise tourism companies is a sustainable development issue. Persisting in sustainable development strategy, we attach importance to the environmental governance of the cruise tourism industry.
文摘China Electricity Council organized competent authorities across the industry of electric power to work out the "Research Reports on the 12^th Five-Year Plan for Electric" Power lndustry "" in nearly one year, which provides a reference/or governmental departments to formulate the 12^th Five-Year Plan on energy and electric power industry. The magazine should publish the serial reports inchliding power sources, power grids, equipment manufacture, energy and environment, and power economics. This paper presents the part of " power grids, " in which the strategies of developing power grids are put forward.