在日本大行其道,并给企业带来丰厚回报的5S,飘洋过海来到中国,却常常变了一副面孔。我们长久以来形成的一些不良的文化,在推进5S进程中表现得淋漓尽致。

在分形市场研究的框架下,R/S分析方法是进行价格行为特性分析的重要工具,对R/S方法的运用与改进研究是金融市场研究的一个重要方向。本文对经典R/S方法和改进的R/S方法进行了讨论,并进行了实证对比分析。

As is known to all,the globalization of China’s film industry plays as one important means in enhancing China’s national image and international voice.During the process of exporting externally,there exist some problems in its content production and marketing system.However,due to the "Belt and Road",the present film industry has ushered in new opportunities.In the essay,according to the author,only with strategies of ecological marketing in global market,China’s film industry could strengthen China’s cultural confidence through telling China’s stories,as so to shape China’s national image in the world.

"Samuelson’s Concern" and "Kindleberger Trap" are cited as justifications for trade protectionism under the Trump administration. After reviewing Samuelson’s and Kindleberger’s trade theories, this paper finds that both Samuelson and Kindleberger are actually proponents of free trade, and that their common concern is falling US competitiveness due to its economic model, domestic institutional rules, and unilateralism. Both the "Samuelson’s Concern" and "Kindleberger Trap" are distortions of Samuelson’s and Kindleberger’s original theories and the arguments’ defense of protectionism cannot overcome the challenges confronting the U.S. and will destabilize international economic order.

In contrast to the traditional Western approach to macro-fiscal management,China's proactive fiscal policy is founded on a people-centered development philosophy and,with distinctive Chinese characteristics, is a significant policy innovation of macroeconomic management in the Chinese modernization. Although there are notable distinctions between the Western “Keynesian” and the “nonKeynesian” schools of thought, both of these approaches' core policy goals and methodological roots are the same, composing the traditional Western macro-fiscal approach. This approach faces increasing real dilemmas.China's proactive fiscal policy, however, places greater emphasis on future potential growth rates in addition to equilibrium between supply and demand, achieving a fiscal policy transformation with a new approach. In this paper we argue that with such a new approach,China should reconsider the nature and reasonable level of the fiscal deficit, the function and risk assessment criteria of government debt, the scope and effects of reductions in taxes and fees, its approach and focus of demand management, and the costs and resulting efficiencies of policies in order to develop a new fiscal policy paradigm that is more in line with its stated goals.

管理创新对经济发展有着重要的意义,它揭示了组织不断为适应环境而优化生产要素的变革规律。“5S”管理起源于日本,是车间精益管理的基础,在各类工业和商业企业中,为了提高生产率和改进质量,“5S”是基础和根本的方法。介绍了“5S”的内涵、原理以及国内外的发展状况。

根据读者的要求,从本期起,本刊将分别围绕5S管理、车间班组管理、现代品质管理、现代营销、人力资源开发等主题,推出系列实务性文章。我们欢迎读者朋友就相关实践中的经历、体会乃至困惑及不同观点来稿交流。本期我们约请深圳3A企管顾问公司的专家,结合中国企业的实际,推出“5S管理”专题。下期专题:全面生产管理。——编 者

以前,昆明晶华光学有限公司的老总从车间回来,总免不了要生气,却又没有可量化的标准对员工进行考核或要求整改; 推行5S后,所有的生产要素均处于受控状态,现场管理一目了然,从车间回来,老总的心情轻松多了……

注册会计师行业创新发展是我国改革开放事业伟大成果的生动写照,是改革开放波澜壮阔历史进程的生动注脚。今年是我国改革开放四十周年,适逢中国注册会计师协会成立三十年,中国注册会计师行业创建一百年。本刊从历史档案中撷取部分图片分期连载,作为对我国改革开放事业伟大历程的热忱纪念。

柳盛,行伍出身,退役后分配到某国有企业集团下属机器厂,在下海潮初涌之际,留职停薪到特区闯荡,历经数年拼搏,生意上颇有成就,身家已逾千万,恰遇国家宏观调控,特区经济衰退,逐渐萌生退意。当此之际,原供职的机器厂改制后急需加强管理,集团总裁素闻柳盛敢想敢为、雷厉风行,便力邀其重新"上岸",担当机器厂厂长,柳盛欣然领命。上任后,柳厂长的第一步是走访