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
Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since...Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.展开更多
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Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.
