河南商会建设与组织化问题探析

商会作为重要的社会自组织,它的组织化发展是促进商会组织健康有序发展的本质要求和实现社会管理组织化的必然要求。河南省商会组织在组织化发展中存在组织权利界限不明、内部治理结构不完善、组织管理控制不得力、整体组织化程度偏低等问题。河南加快商会组织化发展,必须进一步明确商会组织的组织权限;完善商会组织的内部治理结构;加强商会组织的内部控制与外部监督;提高商会组织的整体组织化程度。     

大学发展张力的内组织学视角分析

影响大学这一学术组织发展的内部矛盾有两方面：自然模糊的组织目标和松散的组织结构。大学组织中这两方面的矛盾,形成了一种张力,从而影响组织的发展。从大学组织内倾性来看,对应以横向方式（部类、部门）和纵向方式（层次、等级）交叉形成学术组织的内部影响力量,构成组织变迁的内部线索,这一特殊的组织结构能很好地适应环境变化,使其不会轻易走向衰落;从学术组织的外倾性来说,大学贯有的学术精神,使其有可能与外界其他制约因素保持相对独立性,按照自身的运动特点演进和发展。     

大学组织及其权力——读胡仁东博士《我国大学组织内部机构生成机制研究》有感

研究大学组织内部结构及其权力,有三个问题必须在理论上予以回答：一是大学组织结构及其权力分配的动力来自哪里;二是大学内部组织机构生成及其变革的价值指向;三是大学内部组织机构的生成机制。胡仁东博士的专著——《我国大学组织内部机构生成机制研究》,以生成机制为研究的重点和落脚点,总结了大学内部机构生成的特点和规律,构建了独特的理论分析框架,提出了中国特色的大学内部组织机构生成之路。此书具有重要的现实意义和理论价值,为新形势下探讨中国特色的现代大学制度提供了可贵的借鉴。     

Academic Profession in Academic Organization

An analysis of the properties of university organization will tell us about important aspects of academic life, but only an analysis of the academic profession will give us the whole story of academic work. External and internal life in academia is a function of the interplay between academic organization and academic man(woman). It is vital to an understanding of academic life to recognize the distinction in perspective between the organization and the individual, because academic organization is mainly passive whereas academic man(woman) is active. The two entities—the university and the academic profession—are fundamentally dissimilar from an action perspective. What academic man(woman) is—rational, evaluative, coordinating, goal oriented—the university cannot be; and what the university as an organization amounts to—satisfying a "garbage-can" model's properties—would spell disaster for academic man(woman). What unites the university and the academic profession is that both entities have to act in an environment that is at the same time dynamic and heterogeneous. Both the university organization and the academic profession face an environment the distinctive trait of which is a constantly shifting heterogeneity. The university may attempt to define and erect stable input and output functions vis-à-vis its environment only to discover that plans have to be remade and decisions adjusted to the ongoing march of events, which the university can neither control nor even adequately predict. What creates a hazardous situation for the university as an organization is what academic man(woman) thrives on; since the perspective of the academic profession is the understanding of the environment and not the accomplishment of organizational goals, adaptation becomes that much easier; a stable and homogeneous environment would mean that the flow of stimuli for new knowledge would slow down and there would not be such a variety of needs for research. What separates the two entities—the university and the academic profession—is the basic difference in the conditions for action.     

更新内审理念服务内部管理

结合国内、国际内审理论研究、发展方向,以及多年来内审工作实践,提出内部审计是企事业单位内部的一种经济监督活动,是以服务者的身份出现在企事业单位经济活动的各个环节,并为单位领导提出各种建设性建设的审计,而不是国家政府审计职能的延伸.     

桂林市社区志愿者组织的困境及突破路径探析

桂林市社区志愿者组织发展时间比较短暂,社区志愿者组织发展面临着双重困境：一是存在合法性、管理权争夺、过度行政化、社会认可度低等外部困境;二是存在组织成员少、结构单一,组织服务目标虚化、管理机制混乱,经费严重缺乏且来源渠道单一、缺乏财务监管等内部困境。要破解上述困境,必须通过两条路径加以突破：一是加强立法,完善法规政策;实现社区志愿者组织统一管理、组织去行政化、提升社会认可度等外部突破路径;二是发展专业性社区志愿者组织、明确组织目标与职责、争取多渠道经费来源,严格监管经费的使用等内部突破路径。     

正确认识内部审计

正确认识内部审计有利于充分发挥内部审计作用。内部审计本质上是一种管理服务活动,其职能是兴利防弊和价值增值,并非专为检查舞弊而进行。内部审计不同于外部审计和管理咨询,内部审计能实施风险管理,为实现组织目标服务。     

内部审计对现代高校管理的意义与职能作用

内部审计是组织内部的一项独立客观的工作,有监督、评价和控制职能,内部审计把审查与评价内控制度的适当性、合法性和有效性作为审计目标,通过这些审计目标的完成,达到提高学校现代管理的目的。职能是内部审计的内在特征,作用是内部审计的外在表现,而联系两者之间的是内部审计工作的内容与重点,如何发挥现代内部审计的作用,在现代高校管理中日显重要。     

Curriculum Development Program in a privately-managed public preschool in Taiwan: overcoming difficulties and establishing a process pattern

Preschool curriculum reform is currently underway in Taiwan. Privately-managed public preschools (PMPPs) currently play the role of bellwethers because they stand halfway between public and private preschools, and serve as testing grounds for curriculum reforms promoted by the government. This study originated from Curriculum Development Program (CDP) which is one of Taiwan government’s policies toward PMPPs. The researcher and the research subject consisted of the expert and case school participating in this program. The main objective of this article was to discuss the course about a privately-managed public preschool how to overcome difficulties and establish a process pattern of CDP. This paper employed the qualitative research methods; it included focus group, interviews, and action research. Then, the study made use of grounded theory and conducted data analysis in the three stages of open coding, axial coding, and selective coding. Based on the results of this study, the CDP exerted a mediating effect that harmonized the tensions between external impact and internal resistance. The difficulties for the external impact of CDP included: educational policy reforms, competition in the education market, and parents’ right to choose. The internal resistance of CDP included: changes in the curriculum power structure, limitations on in-school resources, and conflicts of interest among organization members. The process pattern included: use of curriculum guidance experts and action research; integration of interested parties’ resources and organization of a specialist curriculum development team; responding to internal and external needs by establishing a compromise between school-based curriculum vision and assessment approach; harmonizing external impacts and internal resistance to complete the school-based curriculum; and cyclic reflection on and revision of action plan. This study provided practical insights and offered an integrated solution of how an assistance approach with experts’ participation can be combined with curriculum policy and academic research.     

中国农民集体组织民事法律地位探析

在计划经济时期的中国农民集体组织主要是为实现国家工业化目标服务的。当今,这一目标已基本实现,在社会主义市场经济的大背景下,农民集体组织的性质也在发生变化,它实质上已成为土地使用者合作社的组织形式,应作为法人民事主体获得对内和对外两种民事权利,对内按照合作社的治理结构实现权力分配和科学决策,对外平等地参与民事交往,保护自身利益,最终目标是确保本集体内农民的合法权利得以有效实现。     

中小企业内部控制研究

中小企业组织结构简单、规章制度缺失、人才缺乏、内部控制管理水平低下。COSO(2006)关于小企业内部控制的正式指南中指出,小规模公司可以通过以下途径在符合成本效益原则的基础上实现有效的内部控制:(1)利用高层管理人员广泛而直接的控制;(2)建立有效的董事会;(3)针对有限的职责分派,建立弥补性机制;(4)利用其他人开发的信息技术;(5)加强对内部控制的监控,尤其关注内部控制的重大变化。我们可以结合我国实际借鉴COSO的小企业内部控制指南,强化中小企业内部控制。     

现代远程教育中学习者学习动力实证研究

远程学习者学习动力是由多种力量综合的一个系统,包括内部动力（内驱力）和外部动力（外驱力）。在对其现状的分析中,发现远程学习者学习动力存在着如课程教学设计、教学活动组织及学习者的学习能力等方面的一些问题。有效地激发远程学习者的学习动力,必须从多方面入手,引导学习者内部动力的正强化和外部动力的内化,只有使学习者经常找到一种愉快的学业成就感,获得满足,才能顺利完成学业。     

From the “Revolutionary” to “Modernity” ——the Research on the Political System since the Founding of PRC

改革开放以来的中国政治实践表明,政治行为变化诱导政治系统及其子系统发生局部或全部的变迁,这种变迁既是原有政治系统的一种部分性延续,也是新系统结构渐成雏形的开端.除政治系统的外部环境发生改变外,新中国建立的组织化的政治系统自身的生存与维系产生困境,其内部的结构张力是导致系统变迁的关键性要素.当封闭的政治环境向半开放或开放的条件转变,在内外部因素共同作用的情景下,政治系统经历了由领袖权威式结构的“让位”到以“民族-国家”为核心的结构性“归位”,由政治系统核心因素替换引发的系统变迁标志着中国的政治系统开始了性质与行为方式的变化.     

Age Differences in the Dimensions of Perceived Control during Middle Childhood: Implications for Developmental Conceptualizations and Research

2 studies investigated developmental differentiation of children's causal beliefs across middle childhood. Grounded in meta-theories suggesting that development is characterized by progressive differentiation, hypotheses were derived from theory and research on the multiple dimensions of children's perceived control and on developmental changes in children's concepts of causal constructs. Age differences in the organization of children's causal perceptions were explored and replicated ( N 's = 294 and 240, ages 7–12). Analyses of factor structure of children's beliefs about the effectiveness of 5 causes for school success and failure (effort, ability, powerful others, luck, and unknown factors) revealed that beliefs became more differentiated with age. At ages 7–8, 2 dimensions were found, 1 marked by unknown and 1 by the remaining causes. At ages 9–10, 3 factors were present, marked by "internal,""external," and unknown means. By ages 11–12, 4 factors were indicated, marked by effort, ability, "external," and unknown causes. Findings suggested that different theories of perceived control may provide more useful accounts of the dimensions of causal beliefs at different ages. Implications were derived for measurement of perceived control and investigation of developmental change in its effects on children's motivation and behavior.     

高等教育组织视角下内部评估机制研究

高等学校是一种特殊的组织,以组织的观点来看,高校内部评估具有以组织成员为评估主体,自生性目的,呈现常态并在组织内部获得奖励等优点。同时,内部评估与外部评估相比也具有一些不足。从现代管理理论出发,高校可以借鉴以往对组织的研究,为内部评估寻求适切的目标、可接受的权威、合理的诱因和有效的交流实现其优势,并通过与其他组织建立协同机制弥补缺陷。     

加强国有商业银行基层机构内控制度建设

20世纪90年代以来,全球金融危机不断爆发,商业银行内部控制制度不健全是危机爆发的主要原因之一。在吸取金融危机教训,借鉴国际经验的基础上,我国国有商业银行逐步加强内部控制。但不良资产居高不下、信贷资产质量低下等现象揭示了国有商业银行内控制度建设依然存在不足,而这一不足在基层金融机构尤为突出。本文从分析国有商业银行基层机构内控制度建设现状入手,从岗位责任、业务控制、授权授信、信息反馈、决策程序、内部稽查、考核奖惩等七项制度论述了加强基层机构内控制度建设的主要内容,并对健全基层机构内部控制制度的内部保障与外部协调等因素进行了初步探讨。     

Unintended Consequences of External Testing in Elementary Schools

What is the impact of an external testing program on what teachers teach and the way they teach it? How does an external testing program affect a school's organization? Are these effects contrary to the general goal of improving schools?     

论高校成人培训的管理体制创新、组织变革和组织文化

在构建学习型社会、打造终身教育平台的过程中,高校成人培训的作用越来越重要。高校成人培训的管理体制在事权、财权关系的处理上,在注重社会效益和经济效益的平衡点上,必需按照成人培训的特点和发展趋势,调动高校内部和外部的积极性,不断调适成人培训组织架构,构建具有网络化、柔性化、扁平化和多元化等特点的培训组织结构。最终形成彰显高校成人培训的组织文化特征的培训平台。     

以会计控制为中心,建立企业内部控制保障体系

内部控制制度作为企业生产经营活动的自我调节和自我约束的内在机制，在企业管理系统中具有举足轻重的作用。内部控制制度的建立、健全及实施情况，是企业生产经营成败的关键。有效的内部控制不仅能使企业的资源合理配置．提高劳动生产率，而且更能防范和发现企业内部和外部的欺诈行为。在企业的内控体系中，内部会计控制是关键，是核心。健全的企业内部控制保障体系必须重视人的因素和健全管理机构，要有可操作的道德规范与行为准则，同时不可忽视社会再监督的作用，本文就内控制度的目标、关键点及其保障体系的建立等谈谈自己的看法。