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17 Sep 07

FT-NY listings flatter China's top 10

  • There were different problems at the companies including insufficient cash flow to fund cash needs and a history of negative working capital, a condition that exists when a company grows rapidly, but which is unsustainable in the long run. The study found signs of possible earnings management with low allowances for bad debt and other provisions not keeping pace with inventory growth. That may mean so-called “cookie jar” accounting – where companies lower reserves and use excess cash to boost revenues.
11 Jun 07

吉姆·柯林斯：《快速公司》的理念(by 方军) - 思维的乐趣BLOG

  • 前提五：绩效是基本要求。没有优秀的绩效支持，再好的目标也只是虚幻。


    商业活动必须注重结果，非赢利活动也必须实现其使命。人们必须各司其职，那些不能完成任务的人是没有生存空间的。

  • 前提四：企业家精神是一种生活理念，而不仅仅是商业概念。


    我们的生活方式有两种：一种是平淡无奇的生活，在已设定好的条条框框内工作；另一种是从一块白色画布开始，寻求惊世骇俗的成就。 即使没有建立一家公司，你也可以通过自己的创造力独辟蹊径成为企业家。

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