浅谈企业文化建设与企业管理战略

企业文化建设是企业管理的基础,是企业管理战略中高级别的科学思想和科学方式,它不仅需要在企业内营造出融洽祥和、相互促进、遵规蹈距、共同奋进的工作氛围,也要通过沟通交流、奖惩并举、职业规划等方式,在企业内发展出契合企业文化的道德观念、价值取向、行为规范和企业精神的管理战略,通过激励机制和职业生涯设计来调动员工的积极性,以确保实现企业的生产经营目标。因此,在企业文化的建设过程中,必须使文化建设与企业管理有机结合起来,才能实现企业文化的不断创新,创造最佳的经济效益。     

Determinants of the Web accessibility of European banks

This paper aims at identifying the factors influencing the implementation of Web accessibility (WA) by European banks. We studied a database made up of 49 European banks whose shares are included in the Dow Jones EURO STOXX® TMI Banks [8300] Index. Regarding the factors for the implementation, we considered three feasible reasons. Firstly, WA adoption can be motivated by operational factors, as WA can aid in increasing operational efficiency. Secondly, we expect large banks to have higher WA levels, as small firms face competitive disadvantages with regard to technology adoption. Lastly, WA can also be understood as a part of the Corporate Social Responsibility (CSR) strategy, so, the more committed a bank is to CSR, the more prone it will be to implement WA. Our results indicate that neither the operational factors nor the firm size seem to have exerted a significant influence on WA adoption. Regarding CSR commitment, results indicate a significant influence on WA adoption. However, the effect of the influence is contrary to that hypothesized, since more CSR-committed banks have less accessible Web sites. A possible reason for this result is that banks not included in the CSR indexes try to overcome this drawback by engaging in alternative CSR activities such as WA.     

我国上市公司股利发放现状及原因

股利分配是企业财务过程中的重要一环。在我国上市公司股利分配中存在着许多亟待解决的问题。本文主要就我国上市公司股利分配的问题及产生这些问题的原因做一些分析,并提出解决问题的一些建议。     

Gambling on sport sponsorship: A conceptual framework for research and regulatory review

Commercial gambling providers (CGPs) have recently intensified the promotion of their products and services through sport sponsorship. Consequently, gambling products and services now gain substantial exposure to large audiences via media broadcasts of sport. Due to the mainstream appeal of some sports, television audiences and fan-bases can include youth, at-risk and problem gamblers, who may be prompted to gamble, or to increase their gambling, by the direct marketing, alignment of gambling with a ‘healthy’ activity and increased normalisation of gambling. Therefore, sport sponsorship by CGPs promotes a potentially risky behaviour and may exacerbate the public health issue of problem gambling. Regulatory measures have been implemented by governments and private organisations in relation to sport sponsorship by tobacco companies in recognition of the potential harmful impacts of this form of marketing. Subsequently, the involvement of ‘unhealthy products’ including alcohol, junk food and gambling in sport sponsorship has been publicly questioned. This may lead to further regulatory changes that would directly affect the management of sport organisations. Few studies have examined these issues and there is little knowledge of the impacts that sport sponsorship arrangements have on society. Research is needed to inform prudent decision-making about the appropriate regulation of sport sponsorship. This paper reviews the current gambling sport sponsorship landscape and proposes a conceptual framework aimed at facilitating a systematic, interdisciplinary research agenda for examining corporate social responsibility issues pertinent to the sponsorship of sport by CGPs.     

国外企业社会责任与财务绩效关系实证研究述评

自20世纪70年代起,企业社会责任与财务绩效关系一直是学术界及企业界备受关注的主题,国外学者对两者关系的实证研究投入了大量的工作,但至今仍未取得一致的见解,他们的研究得出了两者正相关、负相关、不相关等多种不同结论。本文在对国外企业社会责任与财务绩效关系的实证研究进行分类梳理的基础上,评析了导致实证研究结论差异的研究方法上的问题,并对今后相关研究方向提出了一些建议。     

企业员工社会责任的影响及形成机制

从企业内部、企业外部及社会功能的角度探讨了企业社会责任感对企业获得长期成功的积极促进作用,倡导企业社会责任感的最终实现需要企业全体员工的参与,并从企业文化、领导者的管理能力、组织结构及激励机制四个方面论述了如何构建企业员工社会责任的形成机制。     

揭开公司的面纱——公司法人人格否认制度的适用

现代公司是多元利益主体的有机统一体,在公司参与人各方之间的利益博弈格局中,债权人与股东之间的利益冲突与失衡,催生了公司法人人格否认制度。随着这一制度在新公司法中的确认,对其适用条件的把握便成为关键。公司人格否认并不是要绝对否认公司人格的独立性和股东责任的有限性,而是对公司法人人格本质的尊重和对公司有限责任制的必要补充和完善。司法实践中,既要保护公司运营中的债权人的合法利益,又要维护公司的人格独立,以达到公司人格独立与公司人格否认二者和谐的功能互补。     

现代金融学的研究前沿与方法：一个分析性引介

中国的金融学及其学科发展面临诸多问题。从现代金融学的研究前沿入手，对新涉及的四个主要领域的内容进行研究，发现公司金融、定价与证券组合管理、金融市场与制度和国际金融管理领导了现代金融学的发展潮流，对中国金融学的建立和发展有现实意义。     

管理层收购中的信息使用问题

管理层收购前进行的尽职调查需要使用大量的公司信息,管理层在使用这些信息是不应违反其对公司所负的忠实义务.应对管理层使用公司信息的行为进行规制以保护公司的利益.     

公司法修改应注意的几个问题

由于其本身的缺陷和不足，公司法的修改迫在眉睫。公司法的修改和完善的原则是以提高企业竞争力、降低公司设立成本、突出股份有限公司的地位、完善公司治理结构为中心。我们应该参照WTO规则和国外的立法实践经验，促进公司法律体系的协调。