建立我国上市公司业绩评价体系和财务预警体系的构想

上市公司作为我国企业群体中的“精英”,其释放的“标杆效应”极为明显。通过对上市公司的适当评价,不仅可以为投资者提供一个较为真实的投资对象,而且对于中国资本市场的稳定、健康发展具有重要的意义。     

Public sector audit and influence the investment institutional background during a pandemic

The study purpose was to assess the impact of public sector audit on investment climate formation under the COVID-19 pandemic and to develop recommendations to improve its effectiveness. For this purpose, a multistage research project was developed with the participation of auditors from Russia, Kazakhstan, and Ukraine. The project was based on the primary information obtained in the course of expert interviews. Testing the methodological approach with experts from these countries allowed proving the main study hypotheses, according to which the public sector audit has an indirect positive impact on investment climate formation. Such an audit influences the main impact factors through improving public administration efficiency, the fight against corruption, and the provision of the regulatory framework. During the testing, the main directions for improving public audit for a more favorable investment climate were formulated. The developed methodological approach makes it possible to obtain an expert assessment of the impact of the public audit on investment climate formation. At the same time, partial use of statistical methods makes it possible to replicate the study in the form of an expert interview, which increases its attractiveness for researchers in conditions of shortage of qualified interviewers.     

执政绩效指标体系及科学评价刍议

执政绩效指标体系主要包括:保持国家和平与发展经济、提升综合国力的绩效;发展社会主义民主政治的绩效;促进社会和谐发展的绩效;人民物质文化生活水平普遍提高的绩效;执政成本降低的绩效。科学评价党的执政绩效应坚持三条标准:符合"三个有利于"标准和"三个代表"重要思想的基本要求;符合科学发展观和构建社会主义和谐社会的目标要求;符合执政高效率和低成本的要求。     

我国上市商业银行绩效的实证分析

文中通过构建基于VaR的上市商业银行绩效评价指标体系,建立了上市商业银行绩效的定量分析模型———多目标评价模型,对我国上市商业银行绩效进行实证分析,得出其绩效的排名情况。     

论实质履行原则

实质履行的判断应区分不同情况对待 ,包括一般规则和补充规则 ,救济方式包括金钱损害赔偿及实际履行 ,我国应借鉴外国经验 ,完善相应立法。     

HPLC测定豨莶片剂中奇壬醇的含量

目的:建立豨莶片剂中奇壬醇的含量测定方法.方法:采用HPLC,色谱条件为:Phenomenex C18柱,乙腈-0.05 mol/L KH2PO4(125∶75)为流动相,流速1.0 ml/min,检测波长215 nm.结果:奇壬醇在0.133～2.660 μg范围内呈良好的线性关系(r=0.999 9),平均回收率为99.4%,RSD=2.12%;测定3批豨莶片剂中奇壬醇的含量分别为109.46,105.91,107.41 μg/片.结论:HPLC简便、准确、可控,可作为豨莶片剂的定量检测方法.     

建立领导干部动态考核和民警常态考核机制的实践与思考

建立科学合理的公安考核激励机制是公安工作持续、健康发展的必然要求,在近年来市局引入绩效管理理念的前提下,我们提出建立领导干部动态考核和民警常态考核两大机制,有力地推动了公安队伍建设。     

Occupational culture as determinant of knowledge sharing and performance in police investigations

Police investigation units represent a knowledge-intensive and time-critical environment. Knowledge sharing is a key process in investigations. In this paper, we present an empirical study of performance in police investigations. Police investigation units are defined as value shops, where primary detective work is performed. Knowledge sharing is found to have a significant influence on the police investigation value shop. Furthermore, this research suggests that knowledge sharing is influenced by occupational culture. Occupational culture is a reduced, selective, and task-based version of organizational culture that is shaped by the socially relevant worlds of policing occupation. Four dimensions of occupational culture were identified: team culture, planning culture, theoretical culture, and traditional culture. Only the extent of team culture was found to have a significant influence on the extent of knowledge sharing and performance in police investigations.     

Fairness and participation in evaluation procedures: Effects on task attitudes and performance

A laboratory study was conducted to examine the role of two components of participatory work evaluation procedures on fairness attitudes and work performance. Opportunity for influential opinion expression and knowledge of evaluation criteria were manipulated in a business simulation exercise. Thirty-eight male and 49 female undergraduates worked under a task evaluation procedure that either did or did not allow them to express their opinions to the evaluator. In addition, subjects either were or were not provided with specific information about the criteria to be used in making the performance evaluation, and they received either a favorable or an unfavorable outcome. Questionnaire responses indicated that influential opinion expression enhanced perceptions of procedural and distributive fairness independently of the outcome of the evaluation. Both knowledge of evaluation criteria and perceptions of evaluation fairness correlated with subsequent task performance. The implications of these findings are discussed with respect to understanding the influence of procedural justice on attitudes and task behavior in organizational settings.     

母子公司绩效评价模式选择探讨

根据母子公司管理控制模式与绩效评价的关系,母子公司绩效评价模式可以分为过程绩效评价模式、产出绩效评价模式以及平衡绩效评价模式三种。影响母子公司管理控制模式的因素众多,因此,母公司应充分考虑这些影响因素,选择与自身实情相符的母子公司管理控制模式,并在此基础上选择与母子公司管理控制模式相匹配的绩效评价模式。