云南财经大学国际工商学院澳班ACC384论文

云南财经大学港澳师生交流案例管理与评价实践作者：江明珊来源：《科教导刊·电子版》2019年第24期摘要云南财经大学自2012年成功入选教育部“港澳与内地高等学校师生交流计划”项目以来，大力推进与港澳学生的交流。

在项目实施过程中，云南财经大学不断在经验中探索，用“创新、贴心”之举，得“认知、认同”之心，持续促进项目品质提升，打造丰富多元的实践体验内容。

迄今为止的交流项目均得到了较好评价，但仍存在可进取与反思之处。

关键词港澳交流高校师生云南彩云之约中图分类号：G648.9 文献标识码：A1案例概况自2012年云南财经大学成功入选教育部“港澳与内地高等学校师生交流计划”项目（以下简称“万人计划”）以来，以此为契机，云南财经大学大力推进与港澳学生的交流。

时至2019年1月，已成功接待了来自香港、澳门等高校师生交流团42批次，共984人。

在“万人计划”实施过程中，云南财经大学不断在经验中探索，以创新、贴心的实施思维促进项目的品质提升，打造丰富多元的实践体验内容，循序渐进地使港澳学生感知祖国及西南少数民族地区社会、经济的发展进程，感知传统文化的特色与传承。

2管理特色：用“创新、贴心”之举，得“认知、认同”之心2.1创新内容配置增强港澳学生对于祖国的认同意识，需建立学校与社会一体的双主体教育机制，且应将社会实践作为一个重要的教育主体。

云南财经大学遵循着“考察国情、增进了解”的项目宗旨，針对“万人计划”多次召开工作专题讨论会，就项目线路、项目内容优化创新进行讨论，并把项目命名为“彩云之约”。

在项目执行中，着重突出云南的特点和吸引力，围绕“彩云秘境”、“彩云手道”、“彩云风情”、“彩云公益”四个主题，精心设置了八条独具云南特色的实践教育线路：“云南自然资源考察之旅（滇金丝猴）”、“滇东北乌蒙磅礴之旅”、“滇南手工艺文化之旅”、“丽江手工艺文化之旅”、“南诏手工艺文化之旅”、“云南苗彝风情体验”、“春城彩云”、“彩云公益”。

A Research on the Relationship betweenProject Implementation, ProjectManager and Organization CultureContent1. Introduction (2)2. The importance of the implementation of projects and external forces changed project management ways (2)2.1 The importance of the implementation of projects to strategic planning andproject managers (2)2.2 External forces that have changed the way projects are managed (4)3. Mechanisms to sustain the organization culture and project culture (6)3. 1 Mechanisms to sustain the culture of a global organization (6)3.2 An effective mechanism to sustain the culture of projects in a globalenvironment (7)4. Conclusion (8)Reference (10)11. IntroductionToday more and more companies, especially global organizations, tend to use project management approach to manage the organizations. A key point of project management is the implementation of projects. To achieve an effective project management, an organization should firstly have a clear understanding of the importance of the project implementations and then consider some external environmental forces that have changed the way projects are managed.It is noted that organization culture is an important internal factor that influences project management. How to sustain organization culture is now an emerging issue that enterprises, especially global enterprise, need to pay special attention to.This essay firstly analyzed the importance of the implementation of projects to strategic planning and project managers, as well as some key external environmental forces that have changed the way projects are managed. And then some mechanisms were introduced that can sustain organizational culture. Finally the essay analyzed a mechanism that has the biggest effect on sustaining the culture of projects in a global environment. These analyses can help enterprises to form a clear and overall understanding of project management and the outcomes can be transferred to application in practice.2. The importance of the implementation of projects and external forces changed project management ways2.1 The importance of the implementation of projects to strategic planning and project managersProject is a temporary work to create unique products or services with some constraints (Kloppenborg, 2015, p. 4). Strategic planning is to set up long-term or short-term objectives to provide some kind of products or services that satisfy the customers’ n eeds. Project manager is responsible for planning and implementing the projects to meet scale and quality requirement with limited time and cost. Implementing projects is an important part of strategic planning and an effective way to achieve organization’s objectives (Wang & Li, 2008, p. 104). Thus, the implementation of projects is important to both strategic planning and project managers. Specifically, the importance is reflected in the following aspects:2Implementing projects contributes to achieve the objectives of strategic planning. There is a close relationship between project management and strategic planning. In order to take the strategy into practice, many project-based enterprises may divide an overall strategic planning into specific projects. Enterprises may implement different projects according to the organization’s strategic objectives. F or example, to cope with the problem of rising price of oil, a car company approved a fuel-efficient car R&D project. In order to protect citizen’s health, a developing country’s nongovernmental organization approved a project to build drinking water systems for a community that suffered from infectious diseases (Liu & Cao, 2014, p. 195).Implementing projects can help enterprises find out new problems and challenges, so as to adjust the strategic plans (Wang & Li, 2008, p. 105). The top managers of the organization always concentrate on the organization direction, objectives and overall plan but little care about the details of realizing the strategic objectives. This may result in a problem that the enterprise may develop a strategic plan beyond the enterprise resource and ability. For example, in order to expand the markets, a Japanese clothing company established an annual plan to open 1000 stores in Asia. But without considering the company's actual financial capacity and real market condition, the strategic objective is impossible to be achieved. Assuming that the company transfer the plan of opening stores in China into a project and opening stores in Indonesia into another project, project managers can understand the market conditions and customer preferences in different countries through the implementation of the projects so that they can adjust the strategic plan.For project managers, implementing projects enables them to perform their obligations and play a role in achieving strategic objectives. The implementation of projects can help project managers gain practical experience and understand how to reduce costs, better make use of resources and maximize profits. In this process, project managers are able to adjust their behaviors and thus make the implementation of projects more efficient.In order to achieve an effective project implementation, the enterprise should primarily select and prioritize the projects. At first, enterprises should assess their ability to execute the project. For example, if an enterprise plans to develop a new mobile phone with the function of waterproof, it should consider whether it has a project team with creative ability and professional knowledge about waterproof and a project manager with excellent leading ability. Secondly, enterprises should identify potential projects. Strategic decision makers and project makers may not be able to find out all projects that contribute to achieving organization goals. Every person in3the company should participate in the process. For example, after-sales service person may find out opportunities to improve the products through customer's feedback. Thirdly, the enterprise can use financial model and scoring model to select projects. Using financial model, for example, when two projects have the same costs, the enterprise may choose the project that has a bigger net present value. Scoring models considers nonfinancial criteria to access a project. For example, a company consider develop new products is more important than maintain customer relationships, the company may give higher weights to new product criteria (Che, 2012, p. 15). Finally, when the resources required by two projects are conflicted, the enterprise should allocate the resources according to the projects' priority. For example, if the enterprise is unable to deliver two projects in time, it may prioritize the project that has smaller losses. Through the above steps, the enterprises can make a better project selection and prioritization and thus promote the implementation of projects (Kloppenborg, 2015, p. 34).2.2 External forces that have changed the way projects are managed●Product life cycleFor the products with short life cycle, time-to-market is very important. Especially for high-tech products, enterprises should push out new products as soon as possible. Developing new products using project management approach can shorten the time to market. Thus, now more and more enterprises tend to establish cross - functional project teams to quickly provide customers with new products (Larson & Gray, 2011, p. 10). For example, with the development of advanced technologies, mobile phone’s life cycle became shortened and today more and more mobile phone companies pay more attention to new functions of mobile phones which appeal to customers. This new trend requires the project management pay more attention to product innovation and producing efficiency.●Global competitionGlobal competition has brought new opportunities and challenges to the organization’s project management. On the one hand, a more open market may require a cheaper price and higher quality of a product (Larson & Gray, 2011, p. 10), which requires the project manager to complete the project with more limited cost. On the other hand, globalization also brought new opportunities to reduce costs and improve efficiency of project management. For example, since there are cheap labor forces in coastal areas of eastern China, many manufacturing enterprises tend to4establish production plants there. Apple has set up many production plants in China to produce iphone for it.●Knowledge growthWith the growth of the knowledge, project management became more complicated, because that a project may contain technical expertise in different areas, which requires more cross-functional cooperation within the organization. Nowadays, for example, building a road is more complicated than ever before, because it involves the design, survey, equipment, raw materials and other fields of knowledge, which were less considered a few years ago (Larson & Gray, 2011, p. 10). Thus, now more and more companies tend use project management approach because it gathers the specialists together to make joint effort to one goal.●Corporate social responsibilitiesApart from maximizing shareholder interests, taking social responsibilities is now more important for enterprises. Enterprises should consider overall interests of nature and society and achieve a balance between “Planet, People and Profit”, in order to realize a sustainable development. It changed the objectives of the project and the technologies used to complete the project. For example, for a project to build a new factory, the project manager should consider not only how to reduce the cost and improve the efficiency of building, but also the influence to environment and around residents brought by the project. In this situation, the project manager not only pursues the interests of shareholders and customers, but also considers the interests of related third party.●Organization downsizingFor many large companies, expanding the businesses and company scale are the main development trends. But for more small and medium-sized enterprises, since their ability and resources are very limited, they tend to downsize to focus on core business. Outsourcing is a good example. Today a lot of mobile phone companies, like Apple, Huawei, and many car brands, like Toyota,Porsche, tend to reduce production cost and improve production efficiency through outsourcing. Outsourcing has changed the way companies processing projects, because the project managers have to manage not only their own people, but also the people come from different organizations (Larson & Gray, 2011, p. 10).53. Mechanisms to sustain the organization culture and project culture3. 1 Mechanisms to sustain the culture of a global organizationOrganization culture is a system that allows organization members to share their values, which makes the organization more unity and better achieve organization goals. Organizational culture can help the organization member understand what behavior is inappropriate, what behavior is encouraged (Wang, 2015, p. 47). Organizational culture is also important to project managers, because it can direct them to establish project culture.The following mechanisms can help the organization to sustain its culture:●Recruitment mechanismWhen recruiting employees, managers should consider the candidate's culture fit, in order to seek for the person with consistent values with the organization. In the recruitment, recruiters should clarify the values and principles of the organization. Specifically, recruiters should explain the organization’s mission, vision and working condition to the candidates (Zhao, 2012, p. 33). Then managers should assess if the potential candidate's values, habits and attitudes are consistent with the organization culture. Google is an example that it always pays special attention to find the right person that have the spirits Google need and do things in Google’s way.●Senior manager rolesIn the process of establishing organization culture, senior managers’ behaviors have great impact on the organization culture. Managers should deliver the organization values to employees and influence others through their behaviors (Li, 2012, p. 88). In a case, a company’s CEO has said he attaches great importance to the talents, which he hope s can be reflected in the organization’s culture. But when arranging an interview of a middle manager, the CEO said to his secretary, "Let him waiting for half an hour, I have something to deal with." Such a small thing has reflected his attitude to talents. The leaders of an organization are not only the builders of the organization of culture, but also the destroyers.●Reward and punishment mechanismThrough the reward and punishment mechanism, enterprise reinforces desired behavior and discourages inappropriate behavior so that promoting the understanding of the organization values to employees. The enterprise should make a formal6statement to determine what kind of reward and punishment measures they may take. Microsoft has set an award named Gates President Award for its employees, which is Microsoft's highest award. To acquire the award, the person should have not only outstanding performance, but also the values advocated by Microsoft. Setting awards can attract employees to make effort to follow the corporate values. The process can enhance employees’ identity of organization culture.●Communication mechanismCommunication is very important to an enterprise, especially a global organization, to sustain its organization culture. In a multinational organization, team members in a project not only have different professional skills, but also have different cultural backgrounds and values. An imperfect communication system may cause a lot of problems which often waste the project manager a lot of time to solve. A well communication system is like a bridge, which can make the project management process more unobstructed so that it can effectively solve the cultural conflicts. It helps the project manager better achieve project objective, establish project culture, so as sustain organizational culture.●Layoff mechanismThe people who do comply with the organization norms and values should be rewarded and those who violate the organization principles should receive the organization’s help to adjust their behavior. I f the person can't adjust his or her behaviors, the person should leave the organization. Enterprises can screen out those employees through the layoff mechanism, so that the organization culture can be sustained.3.2 An effective mechanism to sustain the culture of projects in a global environmentSince projects are temporary, which is totally different from operations, the tasks of project are not completely complied with the organization goals. It may result in a divergence between the organization culture and the norms and values that the project members followed in the project. For a global organization, because it may participate in a lot of cross-cultural projects, it is a great challenge for project managers to deal with cultural conflicts, integrate the values of project team members and establish a unified project culture.Cross-cultural awareness training is considered an effective mechanism to sustain project culture. Building and sustaining project culture require unified vision and7values in the project team. However, since the project members are from different departments or organizations, they have different cultural backgrounds and values. Since project is a temporary work, if the project manager chooses to break their original values and beliefs to form a unified culture, it is not a wise choose. It may increase the conflicts. A better choose is to introduce different cultures to project members to increase their understanding of other members’ cultures, that is, making cross-cultural awareness training. This mechanism can make the team members to accept each other’s values and cultures, so as to make their faith and vision consistent, increasing the possibility to achieve project success. Using this mechanism not only can make an unified culture within the project team, but also allows the team members to present their cultural features, encouraging the innovation. This mechanism also makes the team members to respect each other so that they do things in the project ways, rather than in their own ways (Li & Wang, 2012, p. 88).Here we use Foxconn, the largest electronics manufacturer in China, as an example to explain the mechanism of cross-cultural awareness training. Foxconn is the original equipment manufacturer of many well-known mobile phone brands, like Apple, Huawei, Nokia, Motorola, etc. Since Foxconn's partners are all over the world, it always confront with lots of cross-cultural projects. Foxconn are used to make cross-cultural awareness training for the project team, in order to sustain project culture. The first is language training. Foxconn would require project managers to learn the language of their project partner s’to promote their communication. The second is culture introduction, including introduction about the host country customs and traditions, to promote project members’ understanding of each other's culture. The third is the role training, that is, to simulate a scene that project members with different cultural backgrounds are working together and project members should be able to deal with some issues of cultural conflicts that are possibly occur. The last one is cultural adaptability training, which makes the project members to eliminate racial superiority and learn to respect and adapt to different cultures. The above trainings enable Foxconn to successfully establish a unified project culture in different projects (zhang, 2013, p. 39).4. ConclusionThe implementation of projects is part of the organization strategic planning and an effective way to achieve the strategic goals. Implementing projects enables project8managers to find new problems and challenges, so they can adjust the strategic planning. Project manager is the leader of the project. Their duty is to ensure that the project implementation meets the customer’s requirements. In a global environment, the way of project management has changed by some external environmental factors. These factors carried out higher requirements on the quality of products and limiter time and budget.Apart from external factors, internal factors, such as organization culture, also have impact on the project management. Organizational culture can direct the establishment of project culture. Enterprise can sustain organization culture through recruitment mechanism, rewards and punishment mechanism, communication mechanism, layoff mechanism and so on. For a global organization, since it always confront with many cross-cultural projects, reducing cultural conflicts in the project and integrating project member’s values are really concerning issues to make a successful implementation of projects, which can be achieved through the cross-cultural training mechanism.The efficiency of project implementation depends on strategic planning, project managers and organization culture. A successful project management can be achieved through developing appropriate strategic planning, establishing and maintaining appropriate organizational culture, and playing the role of project manager.9ReferenceChe, J. L. (2012). Project selection criteria base on organization strategic objective. Management & Technolosy of SME, 46(11), 12-16.Kloppenborg, J. T. (2015). Contemporary Project Management (3th ed.). New York: Cengage LearningLarson, W. E. & Gray, F. C. (2011). Project Management: The Managerial Process (5th ed.). New York: McGraw-Hill.Li, H. X. & Wang, W. J. (2012). Organization culture in project management. Journal of China University of Petroleum (Edition of Social Sciences), 28(4), 86-89.Liu, Y., Wen, M. S. & Cao, D. B. (2014). Project management’s significance to organization strategy. Modern Business, 2014(33), 195-196.Wang, H. & Li, M. (2015). Organization culture establishment base on project management. Non-Ferrous Metallurgical Equipment, 46(6), 46-50.Wang, L. F. (2008). Project management’s significance to strategy management. Market Modernization, 2008(35), 104-105.Zhang, J. J. (2013). The management of culture conflict in oil companies overseas project. Foreign Investment in China, 27(3), 38-42.Zhao, H. J. (2012). Individual and organization values matching. Human Resource Management, 53(23), 32-35.10。

浅谈中外合作办学模式下学生管理工作的探索与实践——以云南财经大学国际工商学院为例一、引言中外合作办学是适应当今高等教育发展要求和加强国际教育交流合作的基本形式，随着中国经济的飞速发展，对外开放领域的不断扩大，教育国际化进程的日益加深，中外合作办学的办学水平在不断提高，办学模式和成果越来越受到社会各界的认可，在创新人才培养模式、学生成人成才、提高师资队伍素质、对外交流与合作等方面显示出独特的优势和作用。

众所周知，中西文化在价值观念、行为准则和生活方式等方面存在差异，与此同时中国的高等教育与西方的教育在办学理念、管理模式、教学方法等方面也有所不同。

学生管理工作是实现双方办学目标的重要环节，引进的优质教育理念为学生管理工作和思想政治教育注入了新的活力，也学生管理工作的开展提出了更高的要求。

云南财经大学国际工商学院在册学生2400余人，是云南省中外合作办学培养人数最多、规模最大的办学单位。

本文针对中外合作办学的特点以及学生多样化的特点，以云南财经大学国际工商学院(以下简称学院)为例，结合所从事的学生管理工作，尤其在是团学工作方面的经验、调研和思考，就如何做好中外合作办学项目中的学生管理工作，培养具有国际化视野、经世致用的复合型人才等方面进行一些探讨。

二、中外合作办学学生的特点第一，思维活跃，个性鲜明。

参加中外合作办学的学生自信、热情、直率，思维较为活跃，不受太多的束缚，在这里，同学们可以不出国门接受到国外优质的教育资源，感受西方的异域文化，同时可以充分展示自己，让自己的个性得到释放。

学生们普遍对大学生活有较高的期望,成才愿望强烈,敢于发表不同意见,对自我评价较高。

第二，富有专长，具有较强的国际化视野。

优越的外部办学环境为中外合作办学的学生管理提供了良好的发展平台,国际化的培养模式和新颖的教育方法为学生管理工作提供了新思路和有力支撑。

中外合作办学的学生往往才华横溢,在音乐、舞蹈、表演、英文表达等多方面特长突出。

Executive SummaryThis essay concentrated on the international human resource management (IHRM) practices in the case of Shandong Ruyi Group to acquire Renown Incorporated. The acquisition was divided into four phases and in each phase the specific IHRM-related activities were analyzed critically. Then some suggestions about IHRM were made for the two companies to manage the acquisition process more effective, and that othermultinational enterprises (MNEs) may absorb the experience to make their cross-border mergers and acquisitions(M&As)successfully.Content1. Introduction 32. Acquisition Background and Process 33. Pre-M&A Phase 43.1 Building up an Integration Team 43.2 Assessing HR 53.3 Planning for due diligence 54. Due Diligence Phase 64.1 The Quality of Core HR 64.2 HR Cost 64.3 Management Mode 74.4 Corporate culture 75. Integration Planning Phase 75.1 The Integration of Organization Structure 75.2 The Integration of Recruitment Procedure 95.3 The Integration of Compensation System 95.4 The Integration of Corporate Culture 96. Implementation and Assessment Phase 106.1 Deciding Appropriate Expatriates 106.2 Establishing Effective Communication Mechanism 10 6.3 Retaining core employees 106.4 Training and Developing HR 117. Conclusion 11Reference 121. IntroductionCross-border M&As are the important issues for many enterprises to broaden their business over the world. However, many M&As were failed because of poor performance in IHRM. So there is of great necessary for those companies to place much emphasis upon the IHRM issues in M&As.2. Acquisition Background and ProcessRenown is a well-known Japanese clothing brand which has a history of more than 100 years. But in the past 10 years, its operating condition became deteriorative due to the economic downturn of Japan. Under huge loss in finance, in May,2010, Renown signed up an acquisition agreement with Shandong Ruyi Group, the biggest textile enterprise in China, and transferred 41% equity to Ruyi (Nakajima, 2010).The process of the acquisition was divided into four phases, including pre-M&A phase, due diligence phase, integration planning phase and implementation phase (Dowling, Festing, & Engle, 2013, p. 87).Pre-M&A phase is a series of assessment and preparation of the acquisition. The acquirer should build up an integration team to undertake the acquisition project. This phase began at the end of 2009, when Ruyi initially considered acquiring Renown. In this stage,Ruyibuilt up an integration team,analyzed its business strategy and its objectives of the acquisition, and made some preparation for the next phase.The second phase is due diligence phase. This phase is to make a deep survey about the acquired company, in order to assessthe potential benefits of the acquisition. For HRM,this assessment would provide HRM-related information to making the acquisition decisions and find out the issues that may affect the acquisition cost.The third phase is integration planning phase. The integration plan is to plan when and how to make the acquisition in detail. The acquirer should consider the investigation result in the due diligence phase, and then makes a detailed and practical plan to integrate the HR of the acquired party,based on its development strategies. (Wei, 2014, p. 20).Before signing up the acquisition agreement, Ruyi made adetailed integration plan to ensure the acquisition implement successfully.The final phase is implement phase, in which the integration plan would be implemented in practice. In this phase, many issues may come out about HRM, such as cultural difference, difficult communication and loss in core employees. The acquirer should take some measures to avoid these issues.The two companies began the acquisition in May, 2010, when Renown signed up the acquisition agreement with Ruyi. The acquisition was completed in January, 2011, when Renown rebuilt its board of directors and integrated its company (Chinese boss is coming,2011).3. Pre-M&A Phase3.1Building up an Integration TeamBuilding up an integration team is an effective way to lead the acquisition project and make integration plan (Liu, 2005, p. 20). At thebeginning of the acquisition, Ruyi had cooperated with a management consulting company, Hejun, to build up an integration team. The team members not only come from Hejun, but also come from Ruyi and Renown. The managers from Ruyi and Renown provided company information and their development strategies to Hejun, and Hejun helped them to make the integration plan. This team helped the two companies to communicate with each other and led the acquisition project to proceed successfully.3.2 Assessing HRBefore researching the acquired enterprise, the acquirer should at first make a comprehensive analysis about the HR of itself(Dowling et al., 2013, p. 88). The advantages can be used for the HRM of the acquired enterprise and the weaknesses can be avoided.Ruyi’s advantages of HR are obvious.On the one hand, as thelargest textile group in China, Ruyi has exquisite textile technology and a large number of experienced workers, which can provide quality and cheap materials for high-end clothing brands. Contributed to its hard-working employees, Ruyi’s sale revenue raised from 170 million in 2001 to 10700 million in 2010 (Company development, 2016). Ruyi hopes that these professional and energetic employees would bring Renown confidence and passion to develop.On the other hand, Ruyi’s weakness is lacking of the HR in product design and marketing. Ruyi used to concentrate on the manufacture of raw material but ignored building up its own clothing brand. So Ruyi should make good use of Renown’s HR in product design and marketing and promote its industrial transformation and upgrading.3.3 Planning for due diligenceBefore the second phase, some preparations should be made for the due diligence. Since the investigation involves a lot of details of the acquired enterprise, the acquirer should send people to the company for on-site investigation.In February, 2010, Ruyiselected 40 executives to Japan to make the investigation(Chinese boss is coming, 2011).The executives had got some training and have an understanding of Japanese culture before the journey. And Ruyi informedRenown for the investigation,so they have prepared for the investigation.4. Due Diligence Phase4.1 The Quality of Core HRAcquiring high-quality HR is one of the major objectives to makethe acquisition. The acquirer should make an assessment of the qualityof the counterparty’s core HR based on its real needs on the development of new business.To upgrade the industry chain, Ruyi want to popularize Renown brand in China, so it required HR in marketing and costume designing. According to the investigation, Renown has abundant HR fit Ruyi’s needs. In 1990, Renown acquired Aquascutum, a famous England costume brandwhich has a history more than 160 years. Now Renown owns more than 30 costume brands and has a number of outstanding costume designers. In addition, Renown opened more than 2600 stores all over Japan (Corporate information, 2016). It has rich experience in marketing. Therefore, the HR Renown owns is exactly what Ruyineeds.4.2 HR CostWhen estimating the acquisition cost, HR cost should be placed in an important part. HR cost is affected bythe economic environment of the country and the acquired company’s salary system.The employees of Japanese companies enjoy better welfare than the employees in China because of the perfect social and medical security system in Japan. The compensation system of most Japanese companies, including Renown, is based on seniority. As long as the employees work in the company, their wages will increase. The advantage of this wage system is that it can keep the employees work for the company, but the disadvantage is that without the incentive mechanism, the employees have no enthusiasm to work. Therefore, Ruyi should consider change the wage system of Renown, in order to reduce the HR cost and promote the development and positivity of the company.4.3 Management ModeAs a traditional Japanese enterprise, Renown has its owndistinctive management mode. Renown does not identify specific duty for every employee. They like to solve the question and complete the task together. This kind of management mode may cultivate theemployees’belongingness and enhance their loyalty to the company. But it is not conducive to realize the employees’ self-value. So Ruyi should allocate task more specific or carry out performance evaluation mechanism to improve working efficiency and corporate performance.4.4Corporate cultureA better understanding of the corporate culture of the acquired enterprise can reduce the conflict between different cultures. Japanese culture is much different from Chinese culture and the difference in development condition of the two enterprises also results in different corporate cultures. As the same as most old Japanese enterprises, Renown is conservative and lacks of innovation. In contrast, Ruyiis aspiring and pay attention to innovation. Renown needs Ruyi to bring it energy to develop, but at the meantime Ruyi should consider the acceptability of its culture.The best way is to combie the valuable brand concept of Renown with the creativity of Ruyi.5. Integration Planning Phase5.1The Integration of Organization StructureBefore the acquisition, Renown adopted to Japanese traditional organization structure that the chief directoris responsible for the overall operation of the company and all of the departments are lead directly by the chief director. This structure can improve working efficiency but may result in arbitrariness.Figure 5.1 The organization structure of Renown before acquisitionResource from: Organization structure. (2010).In the integration plan, the chief director is replaced by a CEO and a CFO. The CEO is filled by the original chief director, stabilizing the company. The CFO is filled by expatriate of Ruyi, monitoring the finance condition of Renown. In addition, based on the new business, the departments are divided more specific.Figure 5.2 The organization structure of Renown after acquisitionResource from: Organization structure. (2016).5.2The Integration of Recruitment ProcedureIn Japanese culture, teamwork ability is much important than self-ability. So Renown requires comprehensive ability rather thanprofessional ability in recruitment. Hiring an applicant or not is based on a subjective judgment by the manager. This kind of recruitment mode makes it difficult to recruitment a professional in special field.Clothing enterprises need great designers to catch the fashion and marketing personnels to estimate the change in market. So Renown’s recruitment procedure should be integrated. Firstly, the managers should bring up their requirement of HR to the HR department. Then the HR department should set up recruitment positions and detailed job description to the applicants.5.3The Integration of Compensation SystemAs mentioned above, the seniority-based compensation system of Renown has no help for its development, especially for clothing enterprises which need continuous innovation. Ruyi should consider apply international compensation on Renown, which includes base salary, allowances and benefits. In addition, performance-related pay should also be included. Performance evaluation mechanism can make incentives to the employees and improve the integral performance of the company.5.4The Integration of Corporate CultureRenown concentrates on cultivating the employees’ teamwork awareness and loyalty to the company, making the company just the same as their family. This kind of corporate culture makes the employees and the managers closer and promotes their communication. Ruyi should absolute this culture, enhance its cohesion. For Renown, it should learn from Ruyi’s aggressive and ambitious spirit.6. Implementation and Assessment Phase6.1 Deciding Appropriate ExpatriatesExpatriates play an important role in acquisition that they represent the resource transfer between the acquiring and acquired company (Dowling et al., 2013, p. 89). As for Renown, itsentsix top managers to direct Ruyi popularize its brand in China. These managers were selected because they have rich experience in marketing and strong adaptability. One of the managers has experience working in China. So Renown has selected right people to do the right things and it benefited the two companies.6.2EstablishingEffective Communication MechanismAfter the acquisition, Renown had sent managers to hold posts in Ruyi. However, Ruyi failed to communicate well with these Japanese. For example, when the first store of Renown in China was about to open, the Japanese managers had gave some detailed requirement on the decoration. But when they came to visit the store, the decoration was not as they expected at all. Something went wrong on the communication between them and the managers of Ruyi. Therefore, Ruyi should establish an effective communication mechanism to have a better communication with the Japanese managers. To be more specific, Ruyi should make special person to be responsible forinformation transition between the company and the Japanese managers.6.3Retaining core employeesIn many acquisition cases, the loss of core employees is the main cause of failure of the acquisition. With a history of more than 100years, Renown now is acquired by a Chinese company which has only ten-year-history. Many employees of Renown may not accept the acquisition and resign. To solve this question, Ruyi should respect Renown’sculture and its brand concept, retaining the employees by its good reputation. As for core employees, Ruyi should give important mission to them and praise their performance, in order to improve their reliance on the company.6.4Training and Developing HRNew businesses come out after the acquisition, meanwhile new HR is required. Ruyi should train the marketing personnel sent by Renown, making them adapt to the corporate environment and management mode, and introducing the market environment of China. Ruyi should also train the original employees on marketing. For example, Renown sent a marketing manager to Ruyi(Chinese boss is coming, 2011). The manager taught them Japanese traditional way to treat customers. Through the training, Renown also transferred its corporate culture to Ruyi, promoting the communication between them.7. ConclusionIn this essay, some practical suggestions were made based on the analysis of HR-related issues in the four phases of acquisition. Not only Ruyi and Renown, but also other MNEs should consider the suggestions in this essay, paying attention to the IHRM issues in M&A to manage the alliance process more effective.ReferenceChinese boss is coming-400 days in the acquisition of a Japan corporate. (2011). Retrieved fromCompany development. (2016). Retrieved fromCorporate information. (2016). Retrieved fromDowling, J. P., Festing, M., & Engle, Sr. D. A.(2013).International human resource management (6thed.). Boston: Cengage Learning.Due diligence of HR in cross-border M&As. (2004). Retrieved fromLiu, D. A. (2005).IHRM in cross-border M&As. Shanghai: East China Normal University.Nakajima, M. (2010, May 25). Shandong Ruyi Group acquired 41% shares of Japan Renown. Financial Times, p. 1.Organization structure. (2016). Retrieved fromWei, W. (2014).HR integration in cross-border M&As. Beijing:Capital University of Economics and Business.。

云南财经大学国际工商学院 中英合作格林威治硕士项目 学位论文指导工作手册云南财经大学国际工商学院研究生教育中心编二○一○年十月The University ofGreenwich Yunnan University ofFinance and Economics目录一、云南财经大学国际工商学院中英合作格林威治硕士项目学位论文指导教师需知二、云南财经大学国际工商学院中英合作格林威治硕士项目学生须知三、云南财经大学国际工商学院中英合作格林威治硕士项目学位论文写作程序规范四、云南财经大学国际工商学院中英合作格林威治硕士项目学位论文开题报告写作规范五、云南财经大学国际工商学院中英合作格林威治硕士项目学位论文写作内容规范六、云南财经大学国际工商学院中英合作格林威治硕士项目学位论文翻译与装订规范七、云南财经大学国际工商学院中英合作格林威治硕士项目学位论文预审/评审规范八、附件A开题报告模板B学位论文封面C英方诚信声明书D中方学位论文诚信声明书和版权使用授权书E中方学位论文电子版和纸质版一致性声明书F 哈佛引注格式G 学位论文评分表H 学位论文预审/评审申请表I 学位论文指导沟通记录表J 学位论文正文内容参考格式一云南财经大学国际工商学院中英合作格林威治硕士项目学位论文指导教师须知尊敬的老师，非常感谢您能在百忙之中抽出时间担任云南财经大学国际工商学院中英合作格林威治硕士项目学位论文指导教师，为了能够更好地促进双方之间的沟通与合作，保证学生学位论文质量，云南财经大学国际工商学院的学术委员会和研究生教育中心特对学位论文导师提出以下基本要求，以便于导师明晰职责、顺利开展工作。

（一）导师资格确认及指导学生名额1.担任中英合作格林威治硕士项目学位论文指导的导师应具有副教授及以上职称，或具有博士研究生及以上学历资格，并在相关领域具有较强学术水平和理论指导能力。

2.每位导师同批指导学生人数原则上不超过5人。

（二）导师的职责和工作要求导师应及时了解学生的学位论文进展，指导学生在学位论文写作中的问题，对学生的学位论文撰写规范和学术质量进行严格把关。

关于“云南财经大学工商管理硕士研究生学位论文学术不端检测结果”处理的通知
各MBA毕业研究生：
毕业研究生学位论文学术不端检测结果已经出来，请结合《云南财经大学关于学位论文学术不端行为检测的规定》（下简称《规定》）有关要求，针对检测结果分别处理：
一、检测结果≦25%的论文，由培养单位直接送审；
二、检测结果＞25%，且≦35%的论文，由导师和培养单位做出处理意见：（一）修改后送审；（二）延期半年答辩。

处理结果报研究生部学位办备案；
三、检测结果＞35%，且≦50%的论文，如果导师和培养单位同意其修改后送审，必须以书面形式给出论文的创新点以及对高复制比的合理解释。

四、检测结果＞50%的论文，原则上不再参加本次论文送审，如确有争议者，由导师和培养单位对学位论文中存在的学术不端行为类型与性质进行认定，并做出修改后送审、延期半年答辩等具体处理意见，报研究生部学位办备案。

五、处理意见表及建议修改后送审的学位论文，请于10月9日下午5点前将修改后的论文电子版按匿名评阅格式处理交培养单位，以便开展下一环节工作。

六、学位论文送审时间安排按《云南财经大学2016年12月研究生毕业及学位授予工作安排的通知》进行。

商学院MBA中心
二〇一六年十月一日
附件：《云南财经大学研究生学术不端检测结果处理意见表》。

本文由【中文word文档库】搜集整理。

中文word文档库免费提供海量教学资料、行业资料、范文模板、应用文书、考试学习和社会经济等word文档云南财经大学与英国格林威治大学合作培养项目管理/房地产理学硕士学位研究生招生简章●在职学习国家学位办认可的国际硕士学位！●可享受国内大学硕士学位同等待遇！●可直接申请国内、国外博士学位！●移民国外可申请加分！【合作项目背景】经国务院学位办[ 2004 ]67号文批准，同意中国云南财经大学与英国格林威治大学( University of Greenwich )合作培养项目管理专业和房地产专业两个理学硕士学位教育项目。

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本合作项目具体承办单位云南财经大学国际工商学院是专门进行国际教学交流与合作的教学单位。

与英国格林威治大学合作培养硕士研究生项目两个，具有较强的国际合作办学经验和条件。

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＊每年三月和九月在云南财经大学进行外教授课，每次授课一周时间（英文课程配翻译）。

【课程设置】核心课程Code ModuleAssessmentExaminationAssessmentAssignmentCreditHours项目管理理学硕士学位课程房地产理学硕士学位课程A1 项目融资房地产金融0% 100% ０A2 投资学投资学0% 100% ０A3 项目管理设施管理50% 50% 20 A4 管理学原理管理学原理50% 50% 20 A5 风险管理资产评估50% 50% 20 A6 资产发展与财务资产发展与财务50% 50% 20 A7 建筑经济学城市经济学50% 50% 20 A8 个人学习法个人学习法0% 100% 20 A9 研究法研究法0% 100% 20 A10 毕业论文毕业论文0% 100% 40总计学分180辅导课程编号课程简介学时1优势思维-项目管理问题分析和解决本课程通过许多有效的解决问题的方法。

云南财经大学硕士学位论文西方自由主义经济思想的演进及对经济发展的影响姓名：刘旭蕊申请学位级别：硕士专业：经济思想史指导教师：蒋智华2011-05摘要自由主义经济思想在西方经济思想史上占据着非常重要的位置，它产生于西方资本主义社会，虽然在意识形态上具有资本主义性质，但是从学术层面上讲它是指导市场经济运行的基础理论。

从资本主义生产方式确立以来的近300年的时间里，为资本主义经济的发展起到了巨大的推动作用。

自由主义经济思想包含科学的成份，值得发展中国家及经济转型国家借鉴。

因此，这一经济思想深受世界各国的欢迎，得到了传播和发展。

自由主义经济思想大致经历了四个阶段。

第一个阶段是古典经济学以前的自由主义经济思想；第二个阶段古典经济学时期的自由经济思想；第三个阶段是新古典经济学时期的自由主义经济思想；第四阶段是新自由主义经济思想。

新自由主义自兴起以来，对全球经济的影响深远。

具有很强的现实意义和理论意义。

这是本文以自由主义经济思想作为选题的依据。

本文通过自由主义经济思想在西方国家和我国发展脉络的梳理，及该经济思想对发达国家（美国）、发展中国家（拉美国家、中国）和经济转型国家（俄罗斯）经济发展带来的积极影响和消极影响的研究分析，得出结论，自由主义最初是一种经济思想，后来逐渐嬗变为以英、美为首的西方发达国家的意识形态、理论范式。

发展中国家，尤其我国在借鉴其对经济发展的指导作用的同时，要防范其意识形态对我国经济的侵害。

通过全球金融危机中的新自由主义影响的研究分析，新自由主义对发达国家的金融市场的影响是深刻的。

新自由主义本身具有理论缺陷，加上金融市场缺乏有效的监管，新自由主义指导下的金融市场很容易产生危机。

我们应该从其他国家的失败中吸取经验教训，进行金融政策的调整。

这是本文的创新之处。

本文最后分析指出我国理论界应对新自由主义经济思想的科学态度。

综上所述，新自由主义经济思想对经济的发展具有重要的理论意义和现实意义。

本文结构大概为：第一章为绪论部分，论述该选题的背景、研究意义、国内外研究现状、研究思路和研究方法。

云南财经大学继续教育学院学生毕业论文类别：函授2012 级会计专业班学生姓名指导老师论文完成日期：2014 年5月20日浅论如何做好中小企业财务管理摘要：中小企业是国家经济的柱石，它在我国经济发展中具有极为重要的地位和作用。

为保持国民经济高速稳定成长，中小企业扮演着不可或缺的重要角色，其在扩大就业、稳定社会、发展经济及活跃市场、扩大出口等方面起着不可替代的作用。

但是，目前我国中小企业在发展过程中面临着诸多方面的困难，其中财务管理上存在的问题是困扰中小企业发展的核心问题，如果不及时予以解决将危害中小企业自身的发展，也将对整个国民经济产生影响。

文章通过对我国中小企业的总体概况、进行财务管理的必要性及现状进行介绍，并分析指出中小企业财务管理的问题，最后提出解决中小企业财务管理问题的对策，以加强财务控制，强化财务管理，提高竞争实力，促进我国中小企业的改革与发展。

关键词：中小企业，财务管理，企业经济效益，财务信息化一、引言中小企业是国民经济的组成部分，对经济发展和社会稳定起着举足轻重的促进作用。

财务管理是企业经济管理的核心，对于为数众多、抗风险能力弱的中小企业而言更是如此。

然而，我国中小企业普遍存在的问题是财务管理基础普遍较弱，财务控制松散；企业资金积累能力较弱，营运资金缺乏；资本结构不合理，负债率较高；内源融资困难，外部融资渠道不畅；投资缺乏分析论证，资金不能有效利用；成本管理和控制体系不健全等；另外，由于受宏观经济环境变化和体制的影响，如有关政策的“歧视”，地方政府行业管理部门的干预，财务管理受企业领导的影响等，中小企业在加强财务管理方面遇到了阻碍。

分析中小企业财务管理中存在的问题并探讨解决问题的对策，加快财务管理创新，以促进中小企业的改革与发展，是当前中小企业发展需要思考和解决的问题。

二、中小企业的概念根据《中华人民共和国中小企业促进法》第2条的规定，“本法所称中小企业，是指在中华人民共和国境内依法设立的有利于满足社会需要，增加就业，符合国家产业政策，生产经营规模属于中小型的各种所有制和各种形式的企业。