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上市银行股权结构与营业绩效的相关性研究 被引量:1
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作者 富元斋 《财会通讯(下)》 2013年第10期73-75,共3页
本文以我国14家上市银行的数据为样本,结合委托代理理论,对我国上市银行股权结构与营业绩效之间的相关性进行了实证分析,最终得出股权集中度与营业绩效之间的倒U型关系,及在当前现状下不同属性股权的变动对营业绩效可能带来的影响。
关键词 股权集中度 股权属性 营业绩效
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浅析营运资金管理策略与企业竞争力、企业营业绩效相关性
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作者 杨栋 《企业研究》 2014年第8X期215-215,共1页
企业的最终目标就是在企业发展过程中争取获得最大的企业效益,而企业营运资本的管理水平已经成为衡量企业间的竞争力、企业业绩绩效水平的重要标准。因此,在这样的形势下,企业营运资金的管理策略则需要及时得到更新,只有先进的营运资金... 企业的最终目标就是在企业发展过程中争取获得最大的企业效益,而企业营运资本的管理水平已经成为衡量企业间的竞争力、企业业绩绩效水平的重要标准。因此,在这样的形势下,企业营运资金的管理策略则需要及时得到更新,只有先进的营运资金管理策略才能带动企业的竞争力与企业的营业绩效。 展开更多
关键词 营运资金管理 企业竞争力 企业营业绩效 策略 相关性
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中国商业银行营业网点绩效比较研究——基于SBM的三阶段DEA模型的实证分析 被引量:1
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作者 肖海霞 柴用栋 《生产力研究》 2015年第4期33-36,共4页
文章基于SBM方向性距离函数,通过修正的三阶段DEA模型,分析比较了中国16家上市商业银行营业网点的绩效,在考虑环境因素的影响后,研究发现2008—2012年大型商业银行营业网点无效率值有所下降,反映出其绩效水平进一步提升,而股份制商业银... 文章基于SBM方向性距离函数,通过修正的三阶段DEA模型,分析比较了中国16家上市商业银行营业网点的绩效,在考虑环境因素的影响后,研究发现2008—2012年大型商业银行营业网点无效率值有所下降,反映出其绩效水平进一步提升,而股份制商业银行和城市商业银行由于营业网点增加较快,其无效率值均有所上升,反映出营业网点绩效水平有所下降,但仍高于大型商业银行网点的绩效水平,而其中城市商业银行又高于股份制商业银行。 展开更多
关键词 DEA模型 商业银行 营业网点绩效
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基于经营绩效视角的我国商业银行营业税改革 被引量:4
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作者 黄颖倩 饶海琴 《金融经济(下半月)》 2012年第11期146-148,共3页
2012年1月1日营业税改征增值税在上海交通运输业和部分现代服务业开始改革试点,并计划在"十二五"期间逐步推广到全国范围。在增值税扩围和结构性减税的政策背景下,银行业营业税改征增值税是大势所趋。本文主要剖析中国商业银... 2012年1月1日营业税改征增值税在上海交通运输业和部分现代服务业开始改革试点,并计划在"十二五"期间逐步推广到全国范围。在增值税扩围和结构性减税的政策背景下,银行业营业税改征增值税是大势所趋。本文主要剖析中国商业银行税制的结构和特点,利用商业银行税收负担和经营绩效的相关指标进行实证分析。结果表明,商业银行营业税的征收对银行经营绩效存在显著扭曲作用,降低了银行有效信贷资产比率,从而影响银行业的经营绩效。本文认为银行业现行营业税制存在税率高、税基宽、税负重、重复征税等问题,提出将营业税改成增值税是的政策建议。 展开更多
关键词 商业银行营业税改革增值税经营绩效
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无形资产对新能源企业绩效的影响
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作者 占莹颖 《经贸实践》 2016年第15期175-,共1页
本文以新能源企业作为研究对象,统计了我国目前新能源开发企业中无形资产的发展状况,并分析现代经济背景下无形资产与新能源企业营业绩效的相关性。实证显示,无形资产对新能源企业绩效作出了重要贡献,新能源企业无形资产占总资产比例与... 本文以新能源企业作为研究对象,统计了我国目前新能源开发企业中无形资产的发展状况,并分析现代经济背景下无形资产与新能源企业营业绩效的相关性。实证显示,无形资产对新能源企业绩效作出了重要贡献,新能源企业无形资产占总资产比例与本年度营业绩效呈现正向关系。 展开更多
关键词 无形资产 新能源企业 营业绩效
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商誉减值对企业审计意见的影响研究 被引量:2
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作者 肖虹霞 《财会通讯》 北大核心 2021年第21期35-38,共4页
本文选取2012—2019年A股上市企业数据,分析了商誉减值对企业审计意见的影响,并进一步考察了盈余管理强度的中介效应和企业净资产纯收益率的调节效应。研究发现:商誉减值规模越大,企业被出具"非标"审计意见的概率越高;盈余管... 本文选取2012—2019年A股上市企业数据,分析了商誉减值对企业审计意见的影响,并进一步考察了盈余管理强度的中介效应和企业净资产纯收益率的调节效应。研究发现:商誉减值规模越大,企业被出具"非标"审计意见的概率越高;盈余管理是商誉减值与审计意见正相关的中介变量,企业商誉减值伴随着盈余管理,盈余管理导致企业更有可能被出具"非标"审计意见;扣除商誉减值的企业营业绩效存在负向的调节作用,营业绩效越好,相同商誉减值计提规模下的企业被出具"非标"审计意见概率更低。 展开更多
关键词 商誉减值 审计意见 盈余管理 营业绩效
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基层营销主管的管理修炼——评估与沟通
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《销售与市场(中国商贸)》 2004年第8期12-15,共4页
评估员工的业绩 在大部分基层营销主管看来,最大的担心是员工可能不喜欢被评估.这种担心并不成立--只要评估是基于事实而不是一种偏见,在员工指出你不正确时,你又能愿意改变评估的结果.人们总希望了解自己所处的位置,即使它并不怎么好.
关键词 基层营销主管 员工 业绩评估 评估性会谈 营业绩效 沟通工作
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实体企业金融资产配置、主营业务绩效与股利派发行为
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作者 王翔 陈燕 《金融管理研究》 2020年第2期196-211,共16页
在实体经济"脱实向虚"的风险环境下,本文以2007—2017年中国A股上市的非金融和房地产类企业为研究样本,实证考察实体企业金融资产配置对股利派发意愿与水平的影响。研究发现:实体企业金融资产配置对股利派发意愿与水平均有显... 在实体经济"脱实向虚"的风险环境下,本文以2007—2017年中国A股上市的非金融和房地产类企业为研究样本,实证考察实体企业金融资产配置对股利派发意愿与水平的影响。研究发现:实体企业金融资产配置对股利派发意愿与水平均有显著的负面影响,而主营业务绩效下降是实体企业金融资产配置影响股利派发的重要中介因子;宽松的货币政策以及国有企业的性质会削弱金融资产配置对股利派发的负面影响。本文的研究为实体企业配置金融资产影响股利派发提供了微观层面的证据,并对政府引导资金"脱虚向实"具有一定的参考价值。 展开更多
关键词 实体企业 金融资产 股利派发 营业绩效
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企业社会责任履行对审计师决策影响研究 被引量:7
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作者 王琼琼 《财会通讯》 北大核心 2022年第1期49-52,共4页
本文选择2012—2019年我国制造业上市公司数据,分析了企业社会责任履行对企业审计费用、审计意见的影响,并进一步探讨企业信息披露质量的中介效应和主营业务绩效的调节效应。研究发现,企业社会责任履行强度和社会责任信息披露强度都会... 本文选择2012—2019年我国制造业上市公司数据,分析了企业社会责任履行对企业审计费用、审计意见的影响,并进一步探讨企业信息披露质量的中介效应和主营业务绩效的调节效应。研究发现,企业社会责任履行强度和社会责任信息披露强度都会显著降低企业的审计费用和被出具"非标"审计意见的概率,同时更强的社会责任履行伴随着更高质量的信息披露,使审计师产生"利好"的审计决策。但是,随着企业主营绩效变差,高绩效压力下的企业管理层实施社会责任的动机发生转变,审计风险上升带来审计费用和不利审计意见概率增加。 展开更多
关键词 企业社会责任 审计师决策 信息披露质量 营业绩效
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Exploring Enterprise Performance Indicators Network: A Case Study of China Telecommunication Industry 被引量:1
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作者 Shi Wenhua Du Yu Zhang Xiaohang 《China Communications》 SCIE CSCD 2012年第12期153-163,共11页
Perforrmnce indicators play some important roles in enterprise operation. Both researchers and managers have recently pointed out that the identification of correlation between different performmance indicators may le... Perforrmnce indicators play some important roles in enterprise operation. Both researchers and managers have recently pointed out that the identification of correlation between different performmance indicators may lead to a better understanding of business. However, it is becoming more and more difficult to measure and analyze these indicators since the fast growing number of performance indicators and the complex relationships between them The existing categories failed to reflect these changes in an adequate way, and the quantitative analysis methods for identifying the characters of those pefformance indicators are still worthy of investigation. The main objective of this paper is to propose a practical methodology for managing and analyzing performance indicators in enterprises, which focuses on building up a performance indicator system and discovering the characters of those performance indicators by applying complex network methods. The empirical results of a telecommunieation enterprise show that the proposed method can be effective in understanding the correlations between performance indicators. 展开更多
关键词 performance indicator complex networks telecommunication industry
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Analysis of the Relationship between Ultimate Controlling Shareholders and Private Enterprises' Business Performance
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作者 Zhang Tao Li Yinghui 《International English Education Research》 2015年第5期52-55,共4页
In China, major shareholders of private listed enterprise could control its production and operation by virtue of few resources which makes it possible for ultimate controlling shareholders to expropriate minority sha... In China, major shareholders of private listed enterprise could control its production and operation by virtue of few resources which makes it possible for ultimate controlling shareholders to expropriate minority shareholders' rights and interests.In this paper, we studied the relationship between ultimate controlling shareholders and business performance of private enterprises based on the theory of ultimate controlling shareholders and made relevant conclusions and recommendations. 展开更多
关键词 Business Performance Private Enterprises Ultimate Controlling Shareholders
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Market Orientation and Business Performance in the Container Port Industry
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作者 Angeliki Pardali Vangelis Kounoupas 《Journal of Shipping and Ocean Engineering》 2014年第7期173-184,共12页
Identification and responsiveness towards customer needs is a notion that rests deeply in the heart of the marketing concept, and has been discussed in various fields of business and economic literature. At the same t... Identification and responsiveness towards customer needs is a notion that rests deeply in the heart of the marketing concept, and has been discussed in various fields of business and economic literature. At the same time literature in port economics and management has proposed various means for analyzing market conditions, overcoming competitive pressures in the port industry and pursuing sustainable competitive advantage. In line with this discussion, albeit with a significant time delay, port economics and management literature has also proposed the use of marketing strategies as a strategic tool towards achieving port competitiveness. However, the early approaches to port marketing, mainly based on consumer marketing principles, where followed by scarce references, mainly dealing with particularities of marketing implementation in ports and terminals. This paper attempts to provide a solid theoretical background to the notion, the need and the applicability of the marketing concept in the container port industry. It investigates the preconditions under which port marketing strategies are designed and formulated, by measuring the level of market orientation of ports and terminals. Furthermore, it attempts to examine the impact of market orientation on port performance, under the mediating role of marketing tactics and the moderating effect of the ports'/terminals' internal and external environment. 展开更多
关键词 Market orientation market intelligence port performance mediating and moderating variables.
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The Effects of Organization Context, Investment Strategy, and Entry Mode on Management Performance: An Analysis of Taiwan Residents Enterprises in China Mainland
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作者 Shin-Tien Chen 《Chinese Business Review》 2015年第8期402-410,共9页
Among the top 1,000 Taiwan Residents enterprises in China listed by the database of Commercial Times in 2012, 763 of them witnessed revenue growth and 864 of them were in profits. This paper seeks to identify the reas... Among the top 1,000 Taiwan Residents enterprises in China listed by the database of Commercial Times in 2012, 763 of them witnessed revenue growth and 864 of them were in profits. This paper seeks to identify the reasons behind such a stellar performance by conducting an empirical study on the top 500 Taiwan Residents businesses in the database. The results suggest that: (1) the larger the investment into China, the better the business performances; (2) the higher the ownership by Taiwan Residents firms for the outward investments to China, the better the business performances; (3) compared to investments in IT, technology and machinery, the outward investments from Taiwan to China achieve better returns in commodity, energy, and mining; (4) compared to investments in Eastern, Central, and Western China, the investments in Chinese municipalities generate better returns. 展开更多
关键词 organizational structure organizational context Taiwan Residents enterprises management performances
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The research on the standard and measure of the efficiency of the generalization performance of privatization of public utilities
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作者 ZHANG Shanying 《International English Education Research》 2015年第10期84-86,共3页
The transformation of the development China's privatization of city public utilities? vigorously promote the government function, however, the relative monopoly administrative operation system, functions decentraliz... The transformation of the development China's privatization of city public utilities? vigorously promote the government function, however, the relative monopoly administrative operation system, functions decentralized system of government regulation and legal system construction is lagging behind, can making the privatization process easily lead to the emergence of efficient generalization, must be identified and avoided. This paper presents efficient generalization of privatization of public utility of our country city in measure, and analyzes the performance efficiency of the three resulting generalization. 展开更多
关键词 the public utility PRIVATIZATION efficiency generalization standard
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Rent-Seeking and Firm Performance: From the Perspective of the EightPoint Regulation and Government Subsidies
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作者 曹伟 赵璨 杨德明 《China Economist》 2017年第5期72-83,共12页
With the implementation of the CPC's eight-point regulation as a natural experiment platform, this paper seeks to unravel the causality between rent-seeking and firm performance for SOEs and private firms respectivel... With the implementation of the CPC's eight-point regulation as a natural experiment platform, this paper seeks to unravel the causality between rent-seeking and firm performance for SOEs and private firms respectively. Our empirical research has found that after the release of the "eight-point regulation ", investors responded negatively to private frms and positively to SOEs. Such market response is more significant for firms with a high degree of rent-seeking. Further research has found that rent-seeking helps both SOEs and private firms receive more subsidies from the government. While government subsidy from rent-seeking is conducive to the performance of private firms, it is not the case for SOEs. This implies that rent-seeking activities serve as a "lubricant'for private firms but have a "stumbling block" effect for SOEs. 展开更多
关键词 RENT-SEEKING corporate profitability eight-point regulation governmentsubsidy
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The evaluation of enterprise performance based on EVA
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作者 Wang Zhi hong 《International English Education Research》 2014年第12期1-3,共3页
EVA as a new type of performance evaluation indicators, to overcome the limitation of the traditional accounting profit performance evaluation index, in the calculation of the cost of capital for companies, not only t... EVA as a new type of performance evaluation indicators, to overcome the limitation of the traditional accounting profit performance evaluation index, in the calculation of the cost of capital for companies, not only to consider the cost of debt capital, but also consider the cost of equity capital, reasonable and objective evaluation of the performance of business, reflect the real value creation, meet the shareholder wealth maximization financial goals. This paper introduces the meaning and calculation method of EVA, focused on the analysis of the advantages of EVA performance evaluation, and also points out some limitations of EVA, in the hope that after the practice can improve continuously. 展开更多
关键词 EVA enterprise value performance evaluation
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Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Firm Performance
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作者 Wuryan Andayani Sari Atmini 《Journal of Modern Accounting and Auditing》 2012年第10期1484-1495,共12页
The strategy of the company, such as corporate social responsibility (CSR), can be adopted to show a good image of the company to the external parties. The company can maximize the shareholders' equities, the prosp... The strategy of the company, such as corporate social responsibility (CSR), can be adopted to show a good image of the company to the external parties. The company can maximize the shareholders' equities, the prosperity of the owners of interests, the reputation of the company, and the long-term viability of the company by undertaking the CSR. The controversy whether the company should be engaged in CSR or not is still going on. According to the shareholder theory, the supporters of CSR (Donaldson & Preston, 1995; Jones, 1995) say that CSR is a mechanism to achieve a better financial condition and to maximize the property of the shareholders (A. Mackey, T. B. Mackey, & Barney, 2007). This research investigates in three folds, the relationships among corporate governance, CSR, and firm performance, then the relationship between intellectual property and firm performance. This research shows that the independent board of commissioners is related to CSR. CSR and the institutional ownership are also related to firm performance. In addition, intellectual property is strongly related to firm performance. This means that intellectual property owned by public-limited companies in Indonesia increases firm performance. 展开更多
关键词 corporate social responsibility (CSR) good corporate governance (GCG) intellectual property firmperformance
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Research on the relationship between strategic leadership of senior managers of state-owned enterprises and business performance
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作者 Ruirui Cao Jun Lu 《International Journal of Technology Management》 2014年第3期76-78,共3页
Performance management has become a competitive advantage of enterprises to cultivate core competitiveness of strategic initiatives, but how to act performance management out scientifically has been difficult. An uncl... Performance management has become a competitive advantage of enterprises to cultivate core competitiveness of strategic initiatives, but how to act performance management out scientifically has been difficult. An unclear understanding of the various issues often results in improper handling counterproductive. Thus, we should analyze human resource performance management problems and their causes, and only on this basis can we establish and implement effective hunlan resource management system dynamic performance during the difficulties and the main factors that should be considered to elaborate. 展开更多
关键词 State-owned enterprises senior managers strategic leadership corporate performance
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Research on Applications of Humanism Management Thoughts and Positive Incentive on Contemporary Enterprise Management Activities
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作者 Gefei Sun 《International Journal of Technology Management》 2015年第10期117-119,共3页
In this paper, we conduct research on the applications of humanism management thoughts and positive incentive on contemporary enterprise management activities. The success or failure of an enterprise, it has connected... In this paper, we conduct research on the applications of humanism management thoughts and positive incentive on contemporary enterprise management activities. The success or failure of an enterprise, it has connected with the enterprise staff. Modem enterprise to make the enterprise in the competitive market of the brand is enduring, its survival is to be active play to the initiative, enthusiasm and creativity of employees, emphasizing the subject status of the employees and the leading role which is to emphasize the importance of basic management in enterprise management. Our research provides managers with the state-of-the-art methodology of management which will enhance the overall performance and the efficiency of business operating. 展开更多
关键词 Humanism Management Positive Incentive Enterprise Management Activities.
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