企业管理外文文献及翻译--企业环境管理—基于市场奖励的管理

外文文献翻译译文一、外文原文Corporate Performance ManagementAbstractTwo of the most important duties of a chief executive officer are (1) to formulate strategy and (2) to manage his company’s performance. In this article we examine the second of these tasks and discuss how corporate performance should be modeled and managed. We begin by considering the environment in which a company operates, which includes, besides outside stakeholders, the industry it belongs and the market it supplies, and then proceed to explain how the functioning of a company can be understood by an examination of its business, operational and performance management models. Next we describe the structure recommended by the authors for a corporate planning, control and evaluation system, the most important part of a corporate performance management system. The core component of the planning system is the corporate performance evaluation model, the structure of which is mapped into the planning system’s database, simulation models and budgeting tools’ structures, and also used to shape information contained in the system’s products, besides being the nucleus of the language used by the system’s agents to talk about corporate performance. The ontology of planning, the guiding principles of corporate planning and the history of ”MADE”, the corporate performance management system discussed in this article, are reviewed next, before we proceed to discuss in detail the structural components of the corporate planning and control system introduced before. We conclude the article by listing the main steps which should be followed when implementing a performance planning, control and evaluation system for a company.1.IntroductionTwo of the most important corporate tasks for which a chief executive officer is p rimarily responsible are (1) to formulate strategy and (2) to manage the company’s performance. In this article we examine the second of these tasks and discuss howcorporate performance should be modeled and managed.To perform is to accomplish, to achieve (desired) results or outcomes. So, when talking about corporate performance, we are referring to the degree by which desired results or outcomes are achieved by a company. Managing corporate performance involves planning, controlling, analyzing and evaluating, not only the results achieved by the company, but also the means by which these results are reached. Among the results, or goals, pursued by most companies we can mention growth, market share, profitability and value creation; and the means to achieve these results include productivity, effectiveness, innovation and competitiveness. Those are the type of things we should have in mind when specifying a corporate performance management system.Before discussing how to model corporate performance, it is convenient to consider the environment in which a company operates, which includes, besides outside stakeholders, the industry it belongs and the market it supplies. The main aspects of an industry to be looked at when considering its influence on corporate performance are structure and regulation, the main competitors, entry barriers, substitute products and supplier’s negotiating power. Associated questions are: How production is organized, vertically or horizontally? How much competitive is the industry and who are the main competitors, those that capture the largest part of the market share? Is it unregulated, self-regulated or regulated by a government agency? How strong are barriers to the entry of new competitors? Can products from other industries function as substitutes for the ones produced in the industry? What about the power industry suppliers have when negotiating prices and trade conditions?At the opposite side of the industry in the corporate environment we have the market where the company trades its products, its main attributes being size, growth rate, segmentation, exit barriers and consumers’ negotiating power. Typical questions that should be asked when assessing its effect on corporate performance are: What is the market size, in dol lars, for each of the company’s products? What are the short-term and long-term market growth rates? Is it a wholesale or a retail market? Are the sales cyclical? How can the market be segmented (by geography, purchasingpower, customer age, etc.)? Which barriers does a client run into when changing suppliers? Do clients have the power to impose prices and trade conditions?We call the people who have interest in or are affected by a company’s performance its “stakeholders”,and group them in the categories of “insiders” and “outsiders”. The insiders are the company’s entrepreneurs or controlling shareholders and its managers and employees. The outsiders include customers, suppliers, minority shareholders, debt holders, the government in its roles of public goods supplier, regulator and tax collector, and also the communities where the company does business. It is important to note that stakeholders, besides being affected by, also influence corporate performance and it is often necessary to search for the effects of this influence when appraising performance.That is meant to increase the depth of this brief analysis of corporate structure and external relations.Microeconomic theory considers the company as a social production unit that uses a certain technology to produce a set of outputs from a set of inputs. The function that maps input quantities into maximum output quantities obtainable from the inputs is called the “production function”or “production frontier”. Knowledge of this function is important for measuring the technical efficiency of a production unit, a very significant performance metric. Several techniques exist for the specification of production functions or frontiers, grouped under the names of “Data Envelopment Analysis” and “Stochastic Frontier Analysis”.Companies are created by entrepreneurs, the agents that organize and coordinate production with the help of professional managers. Entrepreneurs play a crucial role in shaping corporate performance. On one side, recognized entrepreneurial capacity ─and also large contact networks ─ are vital for raising the financial capital necessary to build structural or physical capital. On another side, the entrepreneurs’ reputation and contacts are essential to attract the intellectual capital that, together with the structural capital, is the foundation of innovation capacity .A business model is a conceptual representation of the way a company does business. Its main components, are: the company’s value proposition; the targeted market segments; the distribution, marketing communications, and customerrelationship channels; the core competencies needed; operating and management technologies; the partners’ network; and the revenue, cost and value creation models. Understanding the business model is the first step to implement a corporate performance management system. The model should indicate whether the company has a broad customer base or targets specific market segments, and in the second case, identify these segments. The goods and services provided by the company and the commercial conditions under which they are sold (including such things as guarantees, technical assistance, etc.), comprise the value proposition. The channel used for product distribution can be a direct-tocustomer sales channel through the Internet, or be comprised of bricks and mortar companyowned stores, wholesale agents, retail companies, etc. The company can use several marketing channels to get messages through to its customers, such as TV and printed media, and employ a call center to give support and receive complaints and suggestions from them. Core competencies are the ones the company needs to master in order to gain a competitive advantage in relation to other companies in the same marketplace. These competencies should rest on proper operational and management technologies, and be supplemented by a network of partners, if necessary. As a final point, a business model must include a revenue, a cost and a value creation model in order to be profitable to the company’s shareholders.We can think of the operational model of a company as encompassing an organizational model, a functional model and a corporate data model . The organizational model depicts, in an inverted hierarchical tree, the roles of the agents involved in the compa ny’s operation. The func tional model portrays all the activities that together form the whole to which we refer by the expression “company’s operations”, structured in logical, sequential steps forming operational processes. At last, the corporate data model is an entity-relationship diagram that shows the main entities about which the company collects data with its attributes and the relationships between them.The last model we need to examine in order to understand the functioning of a corporation is the performance management model it uses, which is, in general,composed of four building blocks. The corporate governance system, the corporate performance planning, control and evaluation system, the individual managers performance planning, control and evaluation system and the management variable compensation system (or bonus system). The corporate governance system comprises three well known actors, the chief executive officer, the directors and the shareholders, and is designed to mediate the relations between them. Under the governance system, we find two planning and control systems, having as its targets the performance of the company (as a whole and of its divisions) and the performance of its individual managers, respectively. Linking these two systems we find a compensation system that assigns fractions of a bonus pool, which is a function of the aggregate company performance, to its managers on the basis of their individual performances. An effective management model should be forward-looking, that is, centered on the improvement of future performance, and focused on value creation.A thorough understanding of all the models described above is a necessary prerequisite for one to be able to plan, monitor, analyze, evaluate and control corporate performance. In the next section we will examine in more detail a crucial component of the management model previously described: the corporate performance planning, control and evaluation system.2. The Corporate Performance Planning, Control and Evaluation System.That shows the structure recommended by the authors for a corporate planning, control and evaluation system, the most important part of a corporate performance management system. The core component of the planning system, as can be deduced from its central position in the mentioned figure, is the performance evaluation model. The structure of this model is mapped into the system’s database, simulation models and budgeting tools’ structures, and also used to shape information contained in the system’s p roducts, besides being the nucleus of the language used by the system’s agents to talk about corporate performance. The corporate planning and control process is formed by the coordinated actions of the planning and control agents, whose aim is the generat ion of the system’s outputs, which include assumptions, goals, forecasts, plans, budgets, investment projects, performance valuations, varianceanalysis, etc. These products take the form of paper and electronic documents and spreadsheets, and of PowerPoint presentations. The agents follow an agreed upon time schedule and rely on a business intelligence (BI) software to support their actions. The BI software implements the performance evaluation model for the purposes of representing and simulating corporate performance and provides the necessary tools for the system’s agents to produce the system’s outputs. Data used by the system comes from the accounting and other corporate databases. In the following sections of this article we will examine in detail each of the aforementioned planning system components.Before proceeding, however, we will make a pause to discuss the ontology of planning. One can readily identify in this figure three major structures: the strategic, the motivation and the action frameworks. In the strategic framework, which is chiefly related to the risk versus return dialectics, we can identify the external influences to corporate performance, comprising both opportunities and threats, and the internal ones, materialized by strengths and weaknesses. Suppliers and consumers negotiating power, entry and exit barriers, competitors and substitute products are the main determinants of external influences. Technological change has also a pervasive influence on corporate performance. Comparing the motivation (ends) and action (means) frameworks, we can associate various levels or layers in which corporate aims are defined to the corresponding action classes, that is, vision to mission, long term goals to strategy, short term goals to tactics and actual results to actual actions. Policy and business rules are restrictions under which strategy and tactics, respectively, must be formulated, and actual action carried out.It may be convenient, at this point, to give a general definition of the terms “planning” and “control”.Corporate planning is a process by which management define the desired future performance of a corporation, and identify and decide on the actions that need to be taken in order to achieve that performance. The main steps comprising a planning cycle are exposed . Corporate control, on the other hand, is an operational process which aims to check whether the actual performance is in accordance with the planned one, and, eventually, to modify the planned actions inorder to guarantee that the final desired performance will be met. The corporate budget is one of the most important outputs of the corporate planning and control process. It is the prime management tool used to improve corporate performance and to align management interests with those of the shareholders. We can conclude this section by stating the nine guiding principles of corporate planning and control:i. Planning is concerned in first place with results and in second place with the means to achieve these results.ii. Planning is concerned with the present value of costs and benefits to be incurred in the future as a consequence of decisions undertaken in the present.iii. The main objective of planning is to create value for the corporation’s shareholders.iv. For the ab ove goal to be met, it is necessary to fulfill customers’ expectations concerning quantity, price and quality of marketed products at the least possible cost, and to maintain a skilled and fully motivated workforce.v. Planning and control activities should be organized through a system whose components are the planning and control agents, process, time schedule, products, models & tools, and database.vi. The corporate budget should be the planning and control system’s product that consolidates the results which the company plans to achieve in the next period and the actions it should undertake in order to meet them.vii. The corporate budget must contain all the information necessary for the evaluation of the short term planned performance of the company, its marketing, operational, economic, patrimonial and financial aspects being dully considered.viii. The corporate budget should not be viewed exclusively as a means of cost reduction or control, but mainly as a tool to enhance performance and increase the company’s economic value.ix. The planning process in itself is as important as its outputs, and should contribute to leverage management’s knowledge about the company’s internal workings, and also to help focus its efforts on the critical areas of corporate performance.Source:Pedro Góes Monteiro de Oliveira STARPLAN Consultoria Empresarial Ltda. ,2009. “Corporate Performance Management” . Working Paper , vol.41, no.4, pp.1-7..二、翻译文章译文：企业绩效管理摘要行政总裁两个最重要的职责是：制定战略和处理他的公司表现。

企业资金管理中英文对照外文翻译文献(文档含英文原文和中文翻译)An Analysis of Working Capital Management Results Across IndustriesAbstractFirms are able to reduce financing costs and/or increase the fund s available for expansion by minimizing the amount of funds tied upin current assets. We provide insights into the performance of surv eyed firms across key components of working capital management by usi ng the CFO magazine’s annual Working CapitalManagement Survey. We discover that significant differences exist b etween industries in working capital measures across time.In addition.w e discover that these measures for working capital change significantl y within industries across time.IntroductionThe importance of efficient working capital management is indisputa ble. Working capital is the difference between resources in cash or readily convertible into cash (Current Assets) and organizational commi tments for which cash will soon be required (Current Liabilities). Th e objective of working capital management is to maintain the optimum balance of each of the working capital components. Business viabilit y relies on the ability to effectively manage receivables. inventory.a nd payables. Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. Much managerial effort is expended in b ringing non-optimal levels of current assets and liabilities back towa rd optimal levels. An optimal level would be one in which a balance is achieved between risk and efficiency.A recent example of business attempting to maximize working capita l management is the recurrent attention being given to the applicatio n of Six Sigma®methodology. Six S igma®methodologies help companies measure and ensure quality in all areas of the enterprise. When used to identify and rectify discrepancies.inefficiencies and erroneous tra nsactions in the financial supply chain. Six Sigma®reduces Days Sale s Outstanding (DSO).accelerates the payment cycle.improves customer sati sfaction and reduces the necessary amount and cost of working capital needs. There appear to be many success stories including Jennifertwon’s(2002) report of a 15percent decrease in days that sales are outstanding.resulting in an increased cash flow of approximately $2 million at Thibodaux Regional Medical Cenrer.Furthermore bad debts declined from 3.4millin to $6000000.However.Waxer’s(2003)study of multiple firms employing Six Sig ma®finds that it is really a “get rich slow”technique with a r ate of return hovering in the 1.2 – 4.5 percent range.Even in a business using Six Sigma®methodology. an “optimal”level of working capital management needs to be identified. Industry factors may impa ct firm credit policy.inventory management.and bill-paying activities. S ome firms may be better suited to minimize receivables and inventory. while others maximize payables. Another aspect of “optimal”is the extent to which poor financial results can be tied to sub-optimal pe rformance.Fortunately.these issues are testable with data published by CFO magazine. which claims to be the source of “tools and informati on for the financial executive.”and are the subject of this resear ch.In addition to providing mean and variance values for the working capital measures and the overall metric.two issues will be addressed in this research. One research question is. “are firms within a p articular industry clustered together at consistent levels of working capital measures?For instance.are firms in one industry able to quickl y transfer sales into cash.while firms from another industry tend to have high sales levels for the particular level of inventory . The other research question is. “does working capital management perform ance for firms within a given industry change from year-to-year?”The following section presents a brief literature review.Next.the r esearch method is described.including some information about the annual Working Capital Management Survey published by CFO magazine. Findings are then presented and conclusions are drawn.Related LiteratureThe importance of working capital management is not new to the f inance literature. Over twenty years ago. Largay and Stickney (1980) reported that the then-recent bankruptcy of W.T. Grant. a nationwide chain of department stores.should have been anticipated because the co rporation had been running a deficit cash flow from operations for e ight of the last ten years of its corporate life.As part of a stud y of the Fortune 500s financial management practices. Gilbert and Rei chert (1995) find that accounts receivable management models are used in 59 percent of these firms to improve working capital projects.wh ile inventory management models were used in 60 percent of the compa nies.More recently. Farragher. Kleiman and Sahu (1999) find that 55 p ercent of firms in the S&P Industrial index complete some form of a cash flow assessment. but did not present insights regarding account s receivable and inventory management. or the variations of any curre nt asset accounts or liability accounts across industries.Thus.mixed ev idence exists concerning the use of working capital management techniq ues.Theoretical determination of optimal trade credit limits are the s ubject of many articles over the years (e.g. Schwartz 1974; Scherr 1 996).with scant attention paid to actual accounts receivable management.Across a limited sample. Weinraub and Visscher (1998) observe a tend ency of firms with low levels of current ratios to also have low l evels of current liabilities. Simultaneously investigating accounts rece ivable and payable issues.Hill. Sartoris.and Ferguson (1984) find diffe rences in the way payment dates are defined. Payees define the date of payment as the date payment is received.while payors view paymen t as the postmark date.Additional WCM insight across firms.industries.a nd time can add to this body of research.Maness and Zietlow (2002. 51. 496) presents two models of value creation that incorporate effective short-term financial management acti vities.However.these models are generic models and do not consider uni que firm or industry influences. Maness and Zietlow discuss industry influences in a short paragraph that includes the observation that. “An industry a company is located in may have more influence on th at company’s fortunes than overall GNP”(2002. 507).In fact. a car eful review of this 627-page textbook finds only sporadic information on actual firm levels of WCM dimensions.virtually nothing on industr y factors except for some boxed items with titles such as. “Should a Retailer Offer an In-House Credit Card”(128) and nothing on WC M stability over time. This research will attempt to fill this void by investigating patterns related to working capital measures within industries and illustrate differences between industries across time.An extensive survey of library and Internet resources provided ver y few recent reports about working capital management. The most relev ant set of articles was Weisel and Bradley’s (2003) article on cash flow management and one of inventory control as a result of effect ive supply chain management by Hadley (2004).Research Method The CFO RankingsThe first annual CFO Working Capital Survey. a joint project with REL Consultancy Group.was published in the June 1997 issue of CFO (Mintz and Lezere 1997). REL is a London. England-based management co nsulting firm specializing in working capital issues for its global l ist of clients. The original survey reports several working capital b enchmarks for public companies using data for 1996. Each company is ranked against its peers and also against the entire field of 1.000 companies. REL continues to update the original information on an a nnual basis.REL uses the “cash flow from operations”value located on firm cash flow statements to estimate cash conversion efficiency (CCE). T his value indicates how well a company transforms revenues into cash flow. A “days of working capital”(DWC) value is based on the d ollar amount in each of the aggregate.equally-weighted receivables.inven tory.and payables accounts. The “days of working capital”(DNC) repr esents the time period between purchase of inventory on acccount fromvendor until the sale to the customer.the collection of the receiva bles. and payment receipt.Thus.it reflects the companys ability to fin ance its core operations with vendor credit. A detailed investigation of WCM is possible because CFO also provides firm and industry val ues for days sales outstanding (A/R).inventory turnover.and days payabl es outstanding (A/P).Research FindingsAverage and Annual Working Capital Management Performance Working capital management component definitions and average values for the entire 1996 –2000 period .Across the nearly 1.000 firms in the survey.cash flow from operations. defined as cash flow from operations divided by sales and referred to as “cash conversion ef ficiency”(CCE).averages 9.0 percent.Incorporating a 95 percent confide nce interval. CCE ranges from 5.6 percent to 12.4 percent. The days working capital (DWC). defined as the sum of receivables and invent ories less payables divided by daily sales.averages 51.8 days and is very similar to the days that sales are outstanding (50.6).because the inventory turnover rate (once every 32.0 days) is similar to the number of days that payables are outstanding (32.4 days).In all ins tances.the standard deviation is relatively small.suggesting that these working capital management variables are consistent across CFO report s.Industry Rankings on Overall Working Capital Management Perfo rmanceCFO magazine provides an overall working capital ranking for firms in its ing the following equation:Industry-based differences in overall working capital management are presented for the twenty-s ix industries that had at least eight companies included in the rank ings each year.In the typical year. CFO magazine ranks 970 companies during this period. Industries are listed in order of the mean ove rall CFO ranking of working capital performance. Since the best avera ge ranking possible for an eight-company industry is 4.5 (this assume s that the eight companies are ranked one through eight for the ent ire survey). it is quite obvious that all firms in the petroleum in dustry must have been receiving very high overall working capital man agement rankings.In fact.the petroleum industry is ranked first in CCE and third in DWC (as illustrated in Table 5 and discussed later i n this paper).Furthermore.the petroleum industry had the lowest standar d deviation of working capital rankings and range of working capital rankings. The only other industry with a mean overall ranking less than 100 was the Electric & Gas Utility industry.which ranked secon d in CCE and fourth in DWC. The two industries with the worst work ing capital rankings were Textiles and Apparel. Textiles rank twenty-s econd in CCE and twenty-sixth in DWC. The apparel industry ranks twenty-third and twenty-fourth in the two working capital measures ConclusionsThe research presented here is based on the annual ratings of wo rking capital management published in CFO magazine. Our findings indic ate a consistency in how industries “stack up”against each other over time with respect to the working capital measures.However.the wor king capital measures themselves are not static (i.e.. averages of wo rking capital measures across all firms change annually); our results indicate significant movements across our entire sample over time. O ur findings are important because they provide insight to working cap ital performance across time. and on working capital management across industries. These changes may be in explained in part by macroecono mic factors Changes in interest rates.rate of innovation.and competitio n are likely to impact working capital management. As interest rates rise.there would be less desire to make payments early.which would stretch accounts payable.accounts receivable.and cash accounts. The ra mifications of this study include the finding of distinct levels of WCM measures for different industries.which tend to be stable over ti me. Many factors help to explain this discovery. The improving econom y during the period of the study may have resulted in improved turn over in some industries.while slowing turnover may have been a signal of troubles ahead. Our results should be interpreted cautiously. Our study takes places over a short time frame during a generally impr oving market. In addition. the survey suffers from survivorship bias –only the top firms within each industry are ranked each year and the composition of those firms within the industry can change annua lly.Further research may take one of two lines.First.there could bea study of whether stock prices respond to CFO magazine’s publication of working capital management rating.Second,there could be a study of which if any of the working capital management components relate to share price performance.Given our results,there studies need to take industry membership into consideration when estimating stock price reaction to working capital management performance.对整个行业中营运资金管理的研究格雷格Filbeck.Schweser学习计划托马斯M克鲁格.威斯康星大学拉克罗斯摘要:企业能够降低融资成本或者尽量减少绑定在流动资产上的成立基金数额来用于扩大现有的资金。

Enterprise Management Literature References Enterprise management is a crucial aspect of running a successful organization. It involves several key components, such as leadership, strategic planning, decision-making, and organizational structure. In this document, we will explore various references in the field of enterprise management that provide valuable insights and guidance for effective organizational management.1. Drucker, P. F. (1954). The Practice of Management. Routledge.Peter Drucker is regarded as one of the pioneers in the field of management. In this book, he presents a comprehensive guide to the practice of management. Drucker emphasizes the importance of setting clear objectives, organizing resources, and measuring performance. He also introduces the concept of decentralized decision-making and highlights the role of effective communication in achieving organizational goals.2. Porter, M. E. (1980). Competitive Strategy: Techniques for Analyzing Industries and Competitors. Free Press.Michael Porter’s book focuses on the concept of co mpetitive advantage and strategies for gaining a competitive edge in the market. He introduces the Five Forces Framework, which helps analyze industry competition and identify opportunities for differentiation. Porter emphasizes the significance of understanding the competitive landscape and aligning business strategies accordingly.3. Collins, J. C. (2001). Good to Great: Why Some Companies Make the Leap… and Others Don’t. Harper Business.In this highly acclaimed book, Jim Collins investigates the factors that differentiate great companies from their average counterparts. Through extensive research, Collins identifies key characteristics, such as disciplined people, rigorous analysis, and a culture of continuous improvement. The book provides valuable insights into building enduring organizations and sustaining long-term success.4. Kotter, J. P. (1996). Leading Change. Harvard Business Review Press.John Kotter explores the challenges and complexities of leading organizational change in this book. He presents an eight-step model for effectively managing change, emphasizing the importance of creating a sense of urgency, building aguiding coalition, and empowering employees. Kotter’s work provides practical strategies for leading change initiatives and overcoming resistance within the organization.5. Drucker, P. F. (1973). Management: Tasks, Responsibilities, Practices. Harpercollins College Div.Another notable work by Peter Drucker, this book delves into the fundamental principles of management. Drucker discusses various managerial tasks and responsibilities, including setting objectives, organizing work, and developing people. He emphasizes the importance of understanding diverse management practices and tailoring them to specific organizational contexts.6. Collins, J. C., & Porras, J. I. (1997). Built to Last: Successful Habits of Visionary Companies. Harper Business.Collins and Porras present the findings of their six-year research project on visionary companies. They identify core principles that contribute to the long-term success of these organizations, such as fostering a strong corporate culture, embracing innovation, and maintaining a focus on core values. The book offers practical insights for building and sustaining visionary organizations.7. Mintzberg, H. (1994). The Rise and Fall of Strategic Planning: Reconceiving Roles for Planning, Plans, Planners. Free Press.Henry Mintzberg challenges the conventional approach to strategic planning in this book. He critiques the overemphasis on formal planning, advocating for a more flexible and adaptive approach. Mintzberg argues that effective strategy-making involves a combination of deliberate and emergent actions, highlighting the importance of learning from experience and embracing the dynamic nature of the business environment.These references provide valuable knowledge and perspectives on enterprise management. By studying and applying the principles and strategies outlined in these books, managers can enhance their understanding of various management practices and improve organizational effectiveness.。

企业可持续发展战略研究论文中英文外文翻译文献文献1：Sustainable Development Strategies for Businesses该研究论文介绍了企业可持续发展战略的重要性以及相关的实施策略。

可持续发展不仅关注经济利益，还需兼顾社会和环境的利益。

本文提出了几种实施可持续发展战略的方法，包括资源管理、供应链管理和利益相关者合作。

企业应该采取综合性的战略，以确保其经营活动对社会和环境带来积极影响。

文献2：The Role of Corporate Governance in Sustainable Development该文献探讨了公司治理在可持续发展中的作用。

有效的公司治理可以确保企业在经济、社会和环境层面上实现可持续发展目标。

文章讨论了几个与公司治理相关的因素，包括股东权益保护、透明度和问责制。

作者强调了公司治理在促进可持续发展中的重要性，并提出了一些改善公司治理的建议。

文献3：Innovation Strategies for Sustainable Development该研究论文研究了创新战略在可持续发展中的作用。

创新可以推动经济发展，并帮助解决环境和社会问题。

本文提出了几种创新策略，包括技术创新、商业模式创新和社会创新。

作者认为，企业应该将创新作为实现可持续发展的关键策略，并呼吁政府和社会各界提供支持。

文献4：The Importance of Stakeholder Engagement in Sustainable Development该文献强调了利益相关者参与在可持续发展中的重要性。

利益相关者包括员工、股东、政府、社区和其他利益相关的组织。

作者认为，企业应该积极参与利益相关者，并尊重他们的权益和意见。

文章提出了一些有效的利益相关者参与策略，包括沟通、合作和共同决策。

该文献强调了利益相关者参与对企业可持续发展的重要性。

文献5：Measuring and Reporting Sustainability Performance of Businesses该研究论文研究了测量和报告企业可持续发展绩效的方法和指标。

企业管理案例英文论文Title: The Role of Effective Enterprise Management: A Case Study AnalysisAbstract:1. Introduction:2. Case Study Background:2.2 Management Issues: Identify the specific management challenges faced by the organization, such as low productivity, high employee turnover, or inadequate performance measurement systems.3. Methods:Describe the methodology used to conduct the case study analysis. This may include data collection techniques, interviews with key stakeholders, and a literature review on effective enterprise management practices.4. Analysis and Findings:4.1 Management Strategies Implemented: Discuss the management strategies employed by the organization to address the identified management issues.4.2 Impact on Productivity: Analyze the effects of these strategies on productivity and operational efficiency within the organization.4.3 Employee Engagement and Satisfaction: Evaluate the influence of the management strategies on employee engagement, satisfaction, and retention.4.4 Financial Performance: Assess the impact of effective management practices on the financial performance of the organization.5. Discussion:7. Conclusion:Summarize the key findings from the case study analysis, emphasizing the importance of effective enterprise management in achieving organizational success. Emphasize the potential benefits of implementing robust management strategies for enhanced productivity, employee engagement, and overall business performance.8. References:Include a list of all relevant sources cited in the paper using the appropriate citation style.Word Count: [Provide the total word count of the paper here] Note: The word count provided should be at least 1200 words or above to meet the paper's requirements. Please ensure the content is engaging, articulate, and well-structured to effectively convey the importance of effective enterprise management in the analyzed case study.。

中小企业激励机制英文文献及翻译我国中小企业激励机制的问题及对策摘要文章主要分析了中小企业激励机制存在的问题及产生的原因，并从物质激励、精神激励和员工发展激励等方面探讨中小企业健全激励机制的对策。

关键词：中小型企业；激励机制；问题；对策1 我国中小企业激励机制存在的问题本文来自所谓企业激励机制，是指企业通过物质和精神的手段来创造、激发、满足并维持员工工作积极性、主动性、创造性的基本条件，从而保证企业实现预期目标的功能。

目前，中小企业激励机制主要存在以下问题。

1.1缺乏完善和制度性的激励机制激励制度是引导、规范员工行为导向共同目标的各种措施的总和。

员工是企业的生命和宝贵财富，一个产品从设计到开发、生产、销售，都离不开员工的辛勤劳动，因此企业应当具有完备的激励制度，这是员工做好本职工作的环境要求，也是保证企业目标顺利实现的制度保证。

但是在部分中小企业中普遍缺乏奖惩制度，缺乏正确奖励员工的方法，缺乏一个明确的标准，奖惩存在很大的随意性，管理者仅凭个人的好恶和伦理道德对员工进行奖惩，“奖得轻，罚得重，承诺兑现少”等现象时有发生；另外，部分中小企业薪酬设计不公平、外在竞争力不强以及财务管理制度混乱，这些状况的存在，使得许多员工工作积极性、主动性、创造性被扼杀，造成中小企业问恶意竞争加剧，企业成长率不高等诸多问题，究其原因就是激励方法的不当和激励手段、制度的落后所致。

1.2激励机制缺乏资金支持由于中小企业大多处于资金积累的成长期，资金实力相对薄弱，面对大企业年薪数十万元，甚至上百万元招募人才的大手笔就是显得无能为力了。

1.3重视物质激励而忽视精神激励目前我国的中小企业基本上采取单一的物质激励，企业管理者忽视对激励方式的研究，激励手段过于单一，忽视了物质激励与精神激励的有机结合。

还有些企业没有对员工的需要进行分析，“一刀切”地对所有的人采用同样的激励手段，没有认识到激励的有效性在于不同需要。

激励方式上只注重物质激励，强调奖金和红利的重要性，而不注重对员工的非物质性激励，对基层员工不予购买社会保险、工伤保险，员工缺乏安全感；只重视金钱激励，而忽视对员工的关心，在观念上只把员工作为企业的“雇员”在“利用”，而不是将员工视为企业的“成员”真正去关心和爱护他们。

企业管理的英文文献Enterprise management is an important aspect of any successful business. It involves the efficient allocation of resources, effective decision-making, and the ability to adapt to changes in the market. There are a variety of English-language sources that discuss different aspects of enterprise management. In this article, we will examine some of the key texts in this field.Step 1: IntroductionThe first step in any enterprise management is understanding the importance of effective leadership. A classic text in this area is Peter Drucker's "The Practice of Management." This book has been called the "Bible of modern management" and is essential reading for anyone interested in understanding the principles of good management.Step 2: StrategyDeveloping a sound strategy is another essential component of enterprise management. A key text in this areais Michael Porter's "Competitive Strategy." This book provides a framework for understanding the competitive dynamics of different industries and how companies can position themselves to gain an advantage.Step 3: OperationsEffective operations management is crucial for ensuring that a business is able to deliver products or services efficiently and at a high level of quality. "The Goal" by Eliyahu Goldratt is a classic text in this area that provides a practical approach for improving production processes andreducing waste.Step 4: MarketingMarketing is a critical component of enterprise management that involves understanding customer needs and creating products or services that meet those needs. "The Art of Possibility" by Rosamund Stone Zander and Benjamin Zander provides insights into how to create a compelling vision for a business and communicate that vision effectively to customers.Step 5: Human ResourcesManaging human resources is another important aspect of enterprise management. "The Fifth Discipline" by Peter Senge provides a framework for creating a learning organizationthat encourages innovation, collaboration, and continuous improvement.Step 6: FinanceEffective financial management is essential for ensuring that a business is sustainable in the long term. "Financial Statements" by Thomas Ittelson provides a practical guide to understanding financial statements and using financial datato make informed decisions.Conclusion:In conclusion, enterprise management is a complex and multi-faceted discipline that involves a number of different areas, including leadership, strategy, operations, marketing, human resources, and finance. By studying the key texts in each of these areas, business leaders can gain a deeper understanding of the principles of effective management and apply these principles to their own organizations.。

LNTU---Acc附录A论企业经营业绩评价系统的构建企业作为盈利性组织，其目标是追求经济效益，企业的经济效益集中体现在经营业绩上。

业绩，也称为效绩，绩效、成效等，反映的是人们从事某一活动所取得的成绩或成果，经营业绩是企业在一定时期内利用其有限的资源从事经营活动取得的成果，表现为企业经营效益和经营者业绩两方面。

《辞海》中对“评价”的解释是：“评定货物的价格、还价。

今也指衡量人物或事物的价值。

”价格是价值的货币表现，评价实际上是一个判定价值的过程，就如《现代汉语词典》中的解释：“评价”是“评定价值高低、评定的价值”，管理活动中的评价是指根据确定的目标来测定对象系统的属性，并将这种属性变为客观定量的价值或者主观效用的行为。

评价作为判定人或事物价值的一种观念性活动，包括确定评价目的、选定评价标准(或评价参照系统)，获取评价信息，形成价值判断四个环节。

企业经营业绩评价是指运用科学，规范的评价方法，采用特定的指标体系，对照统一的评价标准，按照一定的程序，进行定量及定性分析，对企业一定经营期间的经营效益和经营者业绩作出真实、客观、公正的综合评判。

它是评价理论方法在经济领域的具体应用，它是在会计学和财务管理的基础上，运用计量经济学原理和现代分析技术而建立起来的剖析企业经营过程，真实反映企业现实经济状况，预测企业未来发展前景的一门科学。

建立和推行企业经营业绩评价制度，科学的评判企业经营成果，有助于正确引导企业经营行为，帮助企业寻找经营差距及产生的原因，提高经济效益。

同时，也为各有关部门对企业实施间接管理，加强宏观调控、制定经济政策和考核企业经营管理者业绩提供依据。

企业经营业绩评价系统的构建与实施必须建立在一定的理论基础之上，符合一定的原则，才能发挥其良好的功能，从而使业绩评价“客观”、“公平”、“合理”。

1企业经营业绩评价系统的理论基础(1) 资本保全理论在市场经济条件下，企业是出资者的企业，是一个资本集合体，所有者是惟一的剩余风险承担者和剩余权益享受者，出资者利益是企业最高利益。

How to Motivate Every Employee---James·Cameron Incentive is the core of human resource management.Production and management in the enterprise management, human resources is economic resources with a variety of thoughts, feelings, the most dynamic summation also love that economic resources, but also the soul of enterprise in this organism, therefore, human resources production and management resources than other more important resources, and decisions not only affect the production and operation of enterprises of other economic resources, the value and use, and the province is the enterprise strength of several important components of quality of human resources as a result of production and management in the enterprise economic resources of the status and role, so the effectiveness of corporate governance or the ultimate ideal to achieve the objective should be: every enterprise employees will be able to give top priority to the overall interests of enterprises and business goals , the interests of all willing to contribute their own. Employees of such a mental state of thinking and Normal under oath in order to reflect the difficult, but it is entrepreneurs, managers should be pursued and the ultimate challenge, it is necessary to approach such a state, only through an effective internal incentives. Therefore, the most important task of enterprise management is the human resources management.Traditional personnel management and labor is different from a modern human resources management performance of the main features of the "strategic" level: (one) at the strategic guiding ideology of modern human resource management is "people-oriented" management; (two) the strategic objectives modern human resources management in order to "obtain a competitive advantage," the objectives of management; (three) the scope of the strategy, the modern human resources management is the "full participation in" democratic management; (four) measures in the strategy of modern human resources management is the use of "systematic scientific methods and human art" contingency management. And non-human resources management, compared to human resources management through the "incentives" to achieve, it is the core of human resources management. The so-called "incentive" to meet people from the multi-level and diversified needs of different employees and reward performance standards set value, a maximum staff to stimulate enthusiasm and creativity to achieve the objectives of the Organization. An enterprise of how the use of human resources is determined by many complex factors in the result of the coupling, but the role of management incentives is one of the most important factors.Unlike other non-human resources of the fundamental characteristics of human resources is that it attached to the staff and the existence of the human body, personal moment with the staff can not be separated, such other person or organization to use human resources, both by its natural all the people of "positive take the initiative "can be achieved with. Therefore, human resources management can "people-oriented" and effectively to stimulate the enthusiasm of employees, to maximize the staff's initiative and creativity, has become the decision of the merits of enterprise production and management of key performance factors and human resources management business success core of the problem.Employee incentive measures.Incentives for the management of human resources management in particular, the importance of self-evident. Incentives can be adopted by all of, the enterprises need to attract them; also can make the most of the employees to perform their talents and wisdom; work so as to maintain the effectiveness and efficiency. Incentive not only to make employees feel at ease, and actively work to play it so staff recognition and acceptance of the enterprise goalsand values, the enterprise have a strong sense of belonging. According to the United States, Professor William James of Harvard University study, in the absence of incentive environment, the potential for staff to play out only a small part of that is 20% -30%, first-served basis just to keep their rice bowls; and in a good incentive mechanism for the environment, the same staff can play a potential 80% -90%, it can be seen, so that each employee is always a good incentive environment is the management of human resources development and the pursuit of the ideal state. So how do we inspire employees to effectively correct the times?First,Adhere to people-centered, respect for human nature, and establish and implement the "employee-centric" management concept."People-oriented, respect for humanity" as a modern management philosophy, emphasizing the ultimate goal of management - to improve the economic efficiency of enterprises on the people behind the management of behavior is no longer a cold cold command type, the compulsory type. But carrying out an incentive, trust, caring, emotional, manager of human nature embodies a high degree of understanding and attach importance to managers as employees can not be purely "economic man" in order to meet their survival needs and material interests of the management an opportunity to but to pay attention to the employees respect the spirit of self-actualization needs at higher level in order to provide creative work and encouraging personality to play to mobilize the enthusiasm of employees, in the equal exchange of lead and establish the concept of corporate management; the external control into self-control, so that each employee to form their own sense of corporate loyalty and a sense of responsibility, so that the value of employees to achieve personal and business survival and development into a passer-by, if the enterprises do not know how to be people-oriented, and lack of basic understanding of human nature and respect for , to the neglect of the personal value of human resources to enable employees to achieve long-term needs of the individual values can not be met or even depression, will not be able to retain the best talent, companies will lose competitiveness. Therefore, we must do the following: Staff carry out regular surveys to understand the extent possible, a matter of concern to employees, especially those relevant to their work, and to win the support and loyalty of staff, and staff to guide the spirit of innovation, attract and retain employees, companies should strive to collect the following the desired information staff: the fairness of work; organizational learning; communication; degree of flexibility and concern; Customer Center; trust and delegation of authority; the effectiveness of management; job satisfaction, the adequacy of support, was placed in a suitable role , and whether or not to feel valuable.Focus on staff remuneration, benefits, working conditions, as well as flexible, to facilitate the preferential arrangements. Enterprises should change with the times, in addition to the traditional emphasis on staff remuneration, welfare and the improvement of working conditions but also the possibility of other incentives, such as the provision of day care; serving University; tuition grants; shorter working hours in summer; the implementation of employee stock option plan; set up a remote post office and so on.Second, the implementation of a comprehensive compensation strategy to motivate employees to fully.The so-called "comprehensive compensation strategy", which means the company will pay the salaries of employees classified as "external" and "inherent" in two categories, acombination of the two is the "full pay", "external pay "referring primarily to provide their employees with quantifiable monetary value, for example, the basic wage bonuses, stock options, pension, medical insurance and so on," internal pay "refers to those provided to employees can not be quantified the performance of monetary value of various currencies. For example, work satisfaction, for the completion of its work to facilitate the provision of personal tools, training opportunities, attractive corporate culture, good interpersonal relations, coordination of the work environment, as well as individual recognition, appreciation and so on, external salaries and pay their own internal incentives have different functions. Their contact with each other, complement each other, constitute a complete system of remuneration, practice has proved that as a result of staff-to-business expectations and needs to be comprehensive, which includes not only material needs, but also spiritual needs, and thus the implementation of "full pay" strategy, is an effective model of staff motivation.Third,incentives should be fair, just and eliminate incentives for "big".Fair and impartial is a fundamental principle of motivation. If you do not fair, improper Prize Award, improper punishment and punishment, not only can not receive the desired results, but will result in many negative consequences, it is necessary to impartial and incorruptible, regardless of affinity, regardless of distance, will be treated equally in order to promote the enthusiasm of the staff along the right direction virtuous circle, as proposed by the United States manage the academic award as the criteria. Only by doing so can enhance the cohesion and centripetal force. At the same time, incentives are clearly ancient times people believed in the basic management principles. In fact if the additional money as wages, as it is unrelated to individual performance and reward, employees feel they deserve it, rather than the result of the efforts, so that people can not be stimulated and motivated. Therefore, the smart managers should do everything possible to reward and recognize performance combine it with the cause of loyalty, dedication to the cause of the close combination of fact, the staff inside the imbalance is that they do good , there are dedicated, but work with people who do not receive the same treatment. This is often not satisfied with the staff and leadership reasons, incentives to companies linked to behavior and employee benefits, the higher the protection of personal value, the greater their income, and through incentives to create a fair competitive environment to increase the comparability of results, and promote up groups.To sum up, the management of enterprises in the use of incentives should be people-oriented, pay attention to and strengthen the strong spirit of enterprise and development of mining resources to improve the workers compensation which the degree of non-material rewards, in the determination and implementation of policies and work rules and regulations in, and strive to embody the principle of fair and equitable. Employees should not blindly encourage unrealistic earnings expectations increase, otherwise you will enable enterprises to individual workers or groups of incentives and constraints arising from the difficulties, the effectiveness of decline, more difficult.中文翻译：如何激励每一位员工---詹姆斯·卡梅隆激励是人力资源管理的核心。

企业管理英文文献综述范文When it comes to corporate management, a diverse range of strategies and practices have been explored in the academic world. From the traditional hierarchical models to the more modern flat structures, organizations have adapted to changing business landscapes in pursuit of efficiency and growth.One significant trend in recent years has been the rise of lean management. This approach emphasizes minimizing waste in all areas of business operations, from production lines to administrative processes. By focusing on value-adding activities and eliminating inefficiencies, companies are able to streamline their operations and improve profitability.On the other hand, the concept of agile management has gained traction in the face of the ever-evolving business environment. Agile organizations are flexible and adaptive, able to quickly respond to market changes and capitalize onemerging opportunities. This approach values collaboration, iteration, and continuous improvement, enabling businesses to stay ahead of the competition.In the realm of leadership, there's a growing recognition of the importance of emotional intelligence. Leaders who are able to understand and manage their own emotions, as well as those of their team members, are more effective in fostering a positive work environment and promoting employee engagement. Emotional intelligence also plays a crucial role in conflict resolution and decision-making.Technology has.。