Extending social responsibility to small and medium-sized suppliers in supply chains: A fuzzy-set qualitative comparative analysis

Buying firms’ sales and reputation will be greatly damaged by any non-responsible behaviors on the part of suppliers, especially when those suppliers, like small and medium-sized enterprises (SMEs), have restricted resources and capabilities. To eradicate these risks, a growing number of buying firms have introduced socially responsible supplier development (SRSD). SRSD, including monitoring and evaluating suppliers, can provide them with incentives and assistance. Based on configuration theory and contingency theory, fuzzy-set qualitative comparative analysis (fsQCA) is adopted in this study to examine how SRSD practices adopted by buying firms, supply chain partnership, and market turbulence affect the corporate social responsibility (CSR) performance of their SME suppliers. We find that, as core factors, supplier monitoring, supplier assistance, and supply chain partnership can work together with peripheral conditions to achieve superior CSR performance. In addition, even at different levels of market turbulence, superior CSR performance can be realized through different causal configurations.     

基于因子分析法的地区财政支出状况评价

以2012年我国财政支出数据为依据进行建模分析，并对我国目前各地财政支出状况给出科学的解释和说明。财政支出是一种经济行为，财政支出结构对于一个国家的经济发展起着至关重要的影响。运用因子分析法算出因子得分，对我国财政支出数据进行分析发现：我国各地区财政支出仍然相当不平衡，要实行财政转移以缩小各地财力差异。     

基于数字化、共享化背景下财务管理模式创新研究与实践

介绍了山东能源集团财务管理数字化转型的背景,阐述了该集团新型数字化、共享化财务管理模式的建设路径。通过不断探索财务理念和管理实践的创新,以及新型数字化和财务共享管理模式的建设,该集团实现了财务管理模式的转型升级,助力企业实现数字化、智慧化转型。     

Corporate performance of the Seven Brothers of the European energy market: Then there were five

Fifteen years ago, Thomas (2003) found that seven European energy utilities had a strong hold over European energy markets. By 2009, further concentration had occurred, with five large utilities becoming more dominant. However, by 2015, while the market share of these five companies remained intact, their strength was waning. Sales and profits were declining, and their credit ratings suffering. Contributing factors were poor corporate strategy, competition from new entrants, and a shift from large, complex technologies to smaller, decentralised options. The challenge for the Big Five is to embrace new business models and transform themselves into more nimble companies.     

浅析业务财务一体化在有色企业管理中的应用

为更好地匹配经营业务发展,中国有色金属建设股份有限公司通过建设财务报账系统,梳理完善业务处理流程,将经营业务和财务管理进行了深度融合,并应用信息化管理工具进行固化,提高了工作效率和准确性,初步实现了业财一体化,为有色金属行业的企业管理提供了较好的经验借鉴。     

Muzzling social media: The adverse effects of moderating stakeholder conversations online

Many organizations struggle to meaningfully engage with their stakeholders on political, societal and environmental topics via social media. Often such discourses unravel into splintered and negative conversations, raising the question whether organizations can and should exercise some level of control and ‘steering’ in these conversations and, if so, how stakeholders would react to such ‘top down’ moderation. Existing studies lack empirical insights into the impacts of different levels of moderation in social media conversations on stakeholder attitudes. Two experimental studies were developed to test the effect of different levels of organizational moderation on stakeholder attitudes towards organizations. We show that increased levels of moderation negatively affect attitudes towards an organization, satisfaction with an organization's performance, and trust in the organization. Increased moderation also significantly undermines beliefs in the commitment of the organization to its stakeholders and control mutuality. This paper extends recent qualitative attempts to build new theory around stakeholder dialogues on social media by testing the effects of varying levels of moderation in such dialogues.     

论我国环境污染损害鉴定评估推进的困境与发展建议

近年来,环境污染问题日益引起公众的高度关注。环境污染导致的人身、财产及环境资源损害问题日益显现,环境污染损害评估结论作为环境污染事件损害的量化结果,已经成为处理环境问题以及司法解决涉及环境案件的技术依据或定案根据。文章在阐述我国环境污染损害鉴定评估进展的基础上,分析了鉴定评估目前面临的问题:立法和方法研究滞后于现实需求、环境污染损害鉴定评估管理体系亟待完善、损害赔偿修复机制尚未建立,并对上述问题基础提出了相应的改进建议。     

公路养护工程财务管理问题的探讨

为加强公路养护部门财务管理，充分发挥资金的使用效率，就公路养护工程财务管理方面存在的问题，从工程的发包模式、工程项目成本控制等方面进行了详细阐述，提出了相应的对策。     

企业集团对子公司实施财务控制的策略

阐述了企业集团对子公司实施财务控制的概念，从实行财务总监委派制度，实现资金的集中管理等方面，介绍了企业集团对其子公司进行有效财务控制的策略，以提高企业经济效益。     

深圳市公交票价及财政政策研究

面对越来越严峻的城市交通形势,深圳政府已经认识到必须要加大对公交行业的投入,以建立可以与私人交通方式相竞争的公交体系。其中,公交票价和财政政策是非常重要的研究内容。鉴此就深圳目前面临的票价和财政问题,结合国外发达国家的相关经验,在对整个行业形势和交通政策进行深入研究的基础上,提出适合深圳发展的关于公交票价和财政政策方面的建议,使政府、公交公司、乘客三者之间能取得一个较好的平衡点。