农业产业链金融利益相关者行为及其利益联结——基于赤水“竹链贷”的个案研究

基于贵州省赤水市“竹链贷”案例,分析农业产业链金融中的利益相关者行为及其利益联结。研究发现,“竹链贷”契合了现代乡村产业融合融资需求新特点,满足了农户组织化程度提高与产业链扩展深化带来的农业金融需求;“竹链贷”通过利益联结将小农户纳入农业产业链,不仅解决了小农户与大市场的对接问题,也有助于实现农户可持续性增收。加强党建引领、培育优势产业和完善金融生态环境是“竹链贷”得以成功运行的关键因素。

企业社会责任信息与利益相关者行为意向关系研究

以企业社会责任信息为切入点,探究企业关键利益相关者对企业社会责任的响应过程并检验企业社会责任信息的披露效应。在计划行为理论基础上,构建了企业社会责任信息与消费者、求职者和投资者行为意向关系的概念模型。采用情景设计和调查问卷方法获取研究数据,实证分析结果表明企业社会责任信息对购买意向、求职意向和投资意向具有直接影响。信息可信度在企业社会责任信息与利益相关者行为意向关系中具有调节作用。

国企民营化中的利益相关者行为归因研究——基于通钢股份的案例分析

针对近年来国企民营化实践中频发的不和谐事件,在运用内容分析法提炼通钢股份民营化的环境条件与主要利益相关者的基础上,对国企民营化中的利益相关者行为进行了归因。研究表明,个体经济利益、个体职位保障与群体共有信念是影响政府、经营者、员工和民营企业家等利益相关者行为的关键因素。地区间竞争、区域内企业竞争、行业竞争、组织绩效、发展潜力与组织文化等内外部环境条件在上述影响中具有调节作用。与此同时,研究认为,最优民营化方式是存在并可行的,其实现的关键在于理顺政府、民营企业家与国有企业之间的产权关系以及经营者、员工与国有企业之间的劳资关系,进而实现利益相关者共有信念的重塑。

对会计监管的几个理论认识

会计理论界对于会计监管的确切含义尚未统一。文章在简要回顾相关理论文献基础上指出会计监管研究应注意的五个方面。明确会计监管具有制度变革性及与经济管理体制特征的对应性。认为企业会计信息的利益相关者行为分析是建立会计监管逻辑分析体系的核心。最后,文章对新国有资产管理体制下会计监管核心应是实现会计信息透明度进行了专门的探讨。

Corporate Behavior Theory on Stakeholder Harmonious Corporate Governance

Corporate governance is the focus of all stakeholders in the balance of contradictions and conflicts in the view of corporatc behavior theory, harmonious governance may be the development direction of future corporate governance. The article explains the framework of harmonious governance based on the theory of corporate behavior, and holds that shareholder value and stakeholder value is as important as, combination of incentive-compatible and mutually compatible, interaction between market governance and relationship governance, is a major innovation path of harmonious corporate governance by stakeholders.

TSS （Tourism Support System） as a New Competitive Tourism Marketing Instrument

The recent trend in tourism marketing is focus on customer relationship management. Tourism industry today is one of the highest revenue generating industry and strategic approach for sustainable development of this industry hosts benefits not only for the tourism related stakeholders but also the community and economy on the whole. Oman is one of the most preferred destinations for the tourists especially after the declaration of Muscat, Arab tourism Capital for 2012. Thus to materialize this honor and position, the scientific study and analysis of tourist behavior will help to predict the future trend of tourism and will give direction for effort investment. This work presents a novel strategy to identify, analyze and highlights the main tourist behavioral factors that could increase tourists＇ loyalty to a specific destination or agency. The analytical TSS （tourism support system） will also classify customers into two categories--first category will be classified as ＂LT （loyal tourists）＂ and second category as ＂NLT （non-loyal tourists）＂. Dataset is collected from a tourism business organization. Twenty-four attributes and 545 instances were collected and were analyzed by algorithms like logistics, forest of random trees, naive Bayes, J48 and Id3. The explanatory variables were defined, and some transformations were done to identify the response variable. Entropy was used and adapted in order to find the response variable from the explanatory variables. The results obtained from this work confirm that the generated rules can be used for future prediction and tourism business can be improved and efforts can be directed in right place for the right consumer resulting in high return on investment.

Corporate Social Responsibility——From the Perspective of Polish Enterprises

Corporate social responsibility （CSR） is becoming more and more frequently emphasized part of management in the structure of Polish enterprises. These results from the fact that growing awareness of consumers, destructive impact of industry on the natural environment, economic scandals, unethical behavior among entrepreneurs, bring about redefining the principles of a business activity on the market by entrepreneurs. As a result of the above, such values as honesty, trust, or responsibility take on greater importance. Additionally, more and more often, Polish entrepreneurs pay attention to the influence of the company on the environment, the way the stakeholders are treated, while striving to maximize profit. The present paper looks into the subject of social responsibility from the point of view of Polish enterprises. To verify this objective, there was the analysis of the due literature performed, and also carried out the survey among 174 entrepreneurs running their business activity in the area of Southern Poland. The research tool used in the research was the questionnaire （PAPI and CAWI）. In the conducted research, there were factors analyzed referring to knowledge of social responsibility among the people holding both managerial and lower-level positions, in particular opinion, is it important for enterprises to be driven by ethical standards？ How to implement CSR in their structures？ How to understood concept of CSR？ What are the reasons for the implementation of CSR in the strategy of the company？ The considerations （both the theoretical and practical ones） confirmed that the Polish enterprises feel the increased need to implement the activities in the field of social responsibility, which, in the present conditions, constitutes an important part of running a business activity.

财务危机预警研究:存在问题与框架重构

现有财务危机预警成果没有表现出其能有效地服务于现实的能力,从而使人们产生对财务危机是否可以预警的信任危机。本文围绕财务危机预警的最基本目的——"预",分析了现有预警研究中存在的主要问题,并结合经济所呈现出的一些新的特点,如企业共生现象、金融工具的大量使用,从经济动力学的角度,提出了嵌入利益相关者行为的、以影响企业财务状况的两种基本力量为主要分析对象的财务危机预警框架和面向未来的敏感性分析方法。从理论上讲,新的框架可以把现有框架未予考虑的大量相关信息纳入进来,从而减少"伪危机"和"伪健康"现象,增强财务危机预测的针对性和准确性。