Research on Applications of Humanism Management Thoughts and Positive Incentive on Contemporary Enterprise Management Activities

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.

How to Register a Wholly Foreign-Owned Enterprise in China?

In July 2017,China＇s Ministry of Commerce（MOFCOM）announced changes to the registration process for foreign-invested enterprises to speed up and ease market entry for foreign investors.While there are many types of legal entities that could be registered,

Application of Structuration Theory and Activity Theory in Enterprise Resources Planning Systems Implementation for Universities

An integration of organization culture in the conceptualization and development of Enterprise Resource Planning Systems （ERPs） is critical for an organization to reap potential benefits of the system. In this paper, the authors present an analytical approach through the Structuration Theory： How a university can assess its culture for the purposes of design and development of the ERPs. The authors extend the Structuration Theory by integrating it with the Activity Theory to provide the means of evaluating the activities that the system is to perform. The modified Orlikowski model is applied to depict the relationship between institutional properties, human agents, and technology in the university setup and how this offers a more inclusive approach to ERP systems development and implementation.

Multilevel manufacturing system of virtual enterprise based on manufacturing grid and strategies for member enterprise selection and task assignment

In order to improve efficiency of virtual enterprise, a manufacturing grid and multilevel manufacturing system of virtual enterprise is built up. When selecting member enterprises and task assignment based on the manufacturing grid, key activities are assigned to the suitable critical member enterprises by task decomposition, enterprise node searching and characteristic matching of manufacturing resources according to the characteristic matching strategy. By task merger, some ordinary activities are merged with corresponding key activities and assigned to corresponding critical member enterprises. However, the other ordinary activities are assigned to the related ordinary member enterprises with enterprise node searching and characteristic matching of manufacturing resources. Finally, an example of developing the artificial hip joint in the virtual enterprise is used to demonstrate that efficiency of the virtual enterprise is improved by using the manufacturing grid and the proposed strategies for member enterprise selection and task assignment.

Influence of government subsidies on western enterprise technology innovation

With the deepening of the western development,supports of the country for the western region of China continued to increase.It also includes the support for enterprise innovation activities,by reducing the tax,exemption,subsidies and other means.Due to the effect of government subsidies on enterprise innovation activities is different in different regions,industries and so on,there is a big controversy.Therefore,we use the panel data of listed companies in manufacturing industry of western region as samples for empirical research,to research the effect of government subsidies on enterprise innovation activities in the western of China,the study found that overall,the current government subsidies has a positive effect on Enterprise R&D investment,whereas the last year's government subsidy has a negative effect on R&D investment,but it's incentive effect is greater than the crowding out effect.The study also found there are different effects between the state-owned enterprises and private enterprises,the crowding out effect of private enterprises is very small and not significant.

Affect of Employees＇ Activities on Flexibility and Company＇s Controlling

The purpose of this study is to investigate whether and to what extent the employees＇ activities affect flexibility and company＇s controlling during the performance of business processes. Employees＇ activity is monitored using following indicators： team innovation, team skills, goal setting within the team, resource utilization, quality management, sense of teamwork, work commitment and application of company＇s procedures and policies. There are 42 small and medium enterprises （SMEs） in Bosnia and Herzegovina chosen for sample and they have been sent a questionnaire. The questionnaire was answered by 240 employees from 22 companies. During the processing and interpretation of data, the following methods were used： principal component analysis, factor analysis, variance analysis, regression analysis, correlation analysis, t-test and F statistics. After analyzing the survey results, it can be concluded, to a large extent, that the employees＇ activities： team innovation, team skills, goal setting within the team, resource utilization, quality management, sense of teamwork, work commitment and application of company＇s procedures and policies, with the exception of the quality management system, affect the flexibility and company＇s controlling.

僵尸企业抑制了城市创业的量和质吗

文章基于地级及以上城市工业企业数据,考察了僵尸企业对城市创业活跃度和创业质量的影响,研究发现,僵尸企业比例的提高对提升城市创业活跃度和创业质量均产生了显著的抑制作用,且对提升创业质量的抑制作用更强。进一步的研究发现,僵尸企业对西部城市、更低级别城市的创业活动抑制作用更明显;国有僵尸企业比民营僵尸企业对创业的抑制作用更明显。影响机制检验结果表明,僵尸企业通过融资约束、创新挤出和资源配置等路径抑制了创业行为。今后,政府应尽量减少对国有僵尸企业的过度保护,西部地区城市和级别更低城市的政府还应进一步加强对僵尸企业的有效处置和治理,建立健全僵尸企业退出机制,营造更为健康的城市创业环境,助推城市创业量和质的提升。

碳中和视角下皮革企业环境成本核算与控制研究

碳中和是应对未来全球气候变暖、实现绿色可持续发展的重要举措。本文以碳中和背景下我国全面开展绿色可持续发展为抓手,对皮革企业的环境成本管理的成本核算、成本控制等工作的现状进行总结,认为当前我国皮革企业环境成本核算中存在环境成本确认不全面、环境成本分配不合理等问题;环境成本控制中存在环境成本披露实用性差、控制流程不完整等问题,针对这些问题提出了相应的优化方法。

营商环境、创新活跃度与企业高质量发展

中国特色社会主义进入新时代,如何推动我国经济高质量发展是颇受政界、商界和学界关注的重大战略性问题。以2013—2022年沪深两市A股上市公司为样本数据,采用主效应模型与中介效应模型分别考察营商环境对企业高质量发展的影响以及创新活跃度在这种影响中的传导作用。研究结果表明:政府改善营商环境有助于促进企业高质量发展;创新活跃度在营商环境影响企业高质量发展中起到了积极的传导作用。进一步分析发现:政务环境、市场环境、法治环境和对外开放环境对企业高质量发展均有着显著的正向影响,而公共服务环境对企业高质量发展有正向影响,但不显著;东部和中部地区的营商环境对企业高质量发展均有着显著的正向影响,而西部地区的营商环境对企业高质量发展有正向影响,但不显著;营商环境对民营上市公司高质量发展有着显著的正向影响,而营商环境对国有控股上市公司高质量发展有正向影响,但不显著;发明专利和实用新型专利均有着显著的传导效应,而外观设计专利的传导效应则不显著。这些研究结论对进一步改善我国营商环境、促进企业高质量发展具有一定的启示意义。

企业技术风险阈值激活模型构建研究——以智能网联汽车产业链为例

响应强化产业风险监测能力的实际管理需求,提升管理部门和智库研究人员对特定产业中企业技术风险问题的分析能力,为技术风险激活或抑制的规律性认识提供机器学习模型支撑。首先,对企业风险的定义和多维度类型进行划分,采用基于机器学习的方法构建企业技术风险阈值激活模型,深入挖掘企业风险特征。其次,运用随机森林、XGBoost等8种机器学习算法训练参数变量,以学习企业技术风险的属性,并对模型有效性进行评价。再次,以智能网联汽车产业链为例利用自动化方法揭示企业风险激活的规律性特征,3种梯度提升综合模型的分类预测准确率达到82.59%,实现从大量相关数据变量中识别出具有潜在技术风险的企业。最后,提出未来的研究将是进一步提高模型的预测精度及稳定性,并加强其在其他领域企业技术风险评估中的应用。

跨界学习、价值认知激活与裂变型新创企业绩效

基于学习—认知—决策的逻辑关系,构建跨界学习、价值认知激活与企业绩效关系理论模型,基于动态能力视角探讨裂变型新创企业绩效提升的路径机制。通过分析213份调查问卷发现:跨界学习和价值认知激活均能显著提升裂变型新创企业绩效;跨界学习以更新知识结构和创新性资源组合方式促进价值认知能力提升,且动态能力越强,跨界学习越能促进价值认知激活;价值认知激活通过对跨界学习过程中获得的资源进行创新性组合和利用,进一步转化为裂变型新创企业绩效,即价值认知激活在跨界学习与裂变型新创企业绩效间发挥中介效应。结论既可基于动态能力视角回答企业如何突破资源约束,实现资源要素创新性利用和价值认知激活这一问题,也可对其如何更具柔性与灵活性以应对内外部环境带来的挑战提供解释路径。

Research on workflow meta model supporting activity based costing

Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management. In this paper, we investigate how to integrate ABC with workflow technology, and build a workflow meta model supporting ABC. Firstly, the concept and concept model of activity based costing (ABC) are introduced. Next, the meta model of P -PROCE (Process, Product, Resource, Organization, and Cost & Evaluation) is presented. Then the cost meta model is defined by adding ABC to P -PROCE model. Object constraint language (OCL) is used to express meta model and constraints. Finally, we show an enterprise modeling and simulation tool based on the workflow meta model. We can systematically construct an enterprise model and easily and efficiently conduct simulation. Moreover it enables us to analyze and evaluate business processes and its costs.

高职学生实习结构化转向:现实归因、逻辑框架与推进策略

高职学生实习频发的“放羊”现象,对达成职业教育高质量发展的愿景十分不利。从政策、实践和个体三重话语体系明晰高职学生实习结构化转向的现实必要性,准确把握影响实习效果的痛点所在。因此,结合文化—历史活动理论的系统审思,以高职学生实习结构化转向的意蕴表征为出发点,聚焦于高职学生实习结构化转向的运行机制,最终形成高职学生实习结构化转向的逻辑框架。同时,在加快推进现代职业教育体系建设改革的关键时期,可从聚焦关键矛盾的结构性张力,实现拓展性学习;开发“变革实验室”的方法,展开形成性介入;发挥“反思性实践”的功效,促进知识的转移等方面,化解高职学生实习“放羊”危机,有效推进高职学生实习的结构化转向。

“双碳”目标下造纸企业环境成本管理体系改进研究

环境成本管理是企业开展环保工作的核心问题。如何构建高效且适合企业发展的具体环境成本管理体系已引起各领域的极大关注。基于此,简述了“双碳”目标下造纸企业的主要环境问题与特点,整理了造纸企业现有环境成本管理体系的不足之处,基于作业成本法进行造纸企业环境成本管理体系的改进,包括环境成本核算体系、环境成本控制体系与环境成本管理评价体系三方面。为了“双碳”背景下造纸企业能够高效应用作业成本法,提出环境成本管理改进体系实施的保障措施,以期优化造纸行业的环境成本管理方式,促进企业高质量、可持续发展。

作业成本法在A公司的应用设计

成本管理是企业管理的关键环节,有助于企业拓宽利润空间,实现成本领先战略。文章以A公司为例,采用实地调研法对A公司成本管理现状进行分析并指出其存在的不足,探讨A公司应用作业成本法的必要性与可行性,以A公司业务特点为基础设计出一套适用于A公司的作业成本法应用流程,并为作业成本法在A公司顺利实施提出了保障措施。

基于作业成本法的煤炭企业定额体系建设实践与路径研究

结合煤炭企业实施标准成本管理的需要,基于煤炭企业定额体系建设方法与依据,从划分作业中心、确定定额制定主体、确定定额测算方法以及确定定额计算公式与表现形式4个方面给出了基于作业成本法的定额体系建设流程与方法,并进一步通过算例分析,对流程和方法进行了验证。最后,从6个方面提出了煤炭企业基于定额标准的成本管理体系建设路径,一是明确定额系统边界,二是划分作业中心并识别资源消耗动因,三是明确基础数据采集粒度,四是确定定额计算公式与表现形式,五是建立动态调整与校准的长效机制,六是建立基于数据融合共享的成本管控数智化平台。

企业数字化转型与内部控制质量——基于优化企业活动的研究视角

在数字经济背景下,以2011—2021年我国A股上市公司为对象,从微观视角对企业数字化转型与内部控制质量的关系进行研究。实证研究结果表明,整体来说,企业数字化转型有利于其内部控制质量的提升,企业数字化程度越高,内部控制质量越好;细化来看,企业进行数字化转型能明显提升内部环境、控制活动、信息与沟通、内部监督的有效性,但对风险评估的作用不稳定。扩展性研究结论显示,企业的数字化转型通过强化内部控制质量进而优化企业的经营活动和提高创新效率,但对投资活动效率的积极作用并不显著。根据研究结论提出现实启示,以期为企业推进数字化转型,优化组织管理模式,实现高质量发展提供经验证据。

运气信念对在线抽奖促销参与意愿的影响:概率与价值视角

中奖概率和奖品价值是影响个体参与抽奖意愿的两个关键维度。基于此,设计出“小概率/大价值”和“大概率/小价值”两种抽奖组合,并设计了三个心理学实验,以揭示在线抽奖概率/价值维度、运气信念和不中次数对个体参与抽奖意愿的影响。研究结果显示:(1)相比大概率/小价值组合,人们普遍更偏爱小概率/大价值组合,从而验证了在线抽奖决策过程存在小概率高估的事实,也阐明了人们热衷参与小概率/大价值在线抽奖活动的基本原理。(2)运气信念对人们的在线抽奖选择具有一定调节作用,运气信念低的个体更倾向于选择大概率/小价值的在线抽奖活动,运气信念高的个体则更喜欢小概率/大价值的锦鲤类抽奖活动。(3)对多次不中仍继续参与在线抽奖的现象进行研究,发现运气信念与奖品价值/概率在初次参与抽奖时存在交互效应,但多次参与抽奖不中后这种交互效应消失,此时即使高信念水平的个体也不再热衷于大价值/小概率的抽奖。这一结论为企业更好地开展抽奖促销活动、消费者更理性的抽奖决策以及政府对抽奖销售更有效的监管均提供了重要启示。

班组安全管理在石油炼化企业基层管理中的应用

基层班组是炼油厂安全运行的重要组成单元,承担起日常生产经营及停工检维修等重要工作任务。一个精益安全班组的出现,可以影响带动整个部门乃至整个企业的安全文化氛围,起到降低装置安全运行风险和减少人员伤亡及设备损失的目的。文章通过研究基层班组安全管理在日常生产活动中的实践应用,促进企业基层基础安全管理提升。