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With 24 national patents and 13provincial, municipal and county-level science and technology progress awards, the company is a new and high technology enterprise, patent star enterprise, contract-honoring and faith-keeping enterprise and consumer satisfaction organization in Shandong Province..

获13项科技进步奖，24项国家专利，是山东省高新技术企业、专利明星企业、重合同守信用企业、消费者满意单位。2009年承担国家科技部中小企业创新项目一个，现正在试制加工长50米以下万能重型数控加工机和新式多功能重型数控卧式车床。

Zero working capital management through the reduction in current assets' investment, causes the working capital to account for the enterprise total turnover the proportion tends is smallest, is advantageous for the enterprise the more fundings invested to the income high fixed asset or the long-term investment; through floats a loan the current liabilities to meet the working capital need massively, reduces enterprise's fund cost.

零营运资金管理manage通过减少在流动资产上的投资Investment，使营运资金占企业Company总营业额的比重趋于最小，便于企业Company把更多的资金投入到收益较高的固定资产或长期投资Investment上；通过大量举借短期负债来满足营运资金需求，降低企业Company的资金Costs成本。

Zero working capital management through the reduction in current assets' investment, causes the working capital to account for the enterprise total turnover the proportion tends is smallest, is advantageous for the enterprise the more fundings invested to the income high fixed asset or the long-term investment; Through floats a loan the current liabilities to meet the working capital need massively, reduces enterprise's fund cost.

零营运资金治理通过减少在流动资产上的投资，使营运资金占企业总营业额的比重趋于最小，便于企业把更多的资金投入到收益较高的固定资产或长期投资上；通过大量举借短期负债来满足营运资金需求，降低企业的资金成本。

Enterprise cash administration has much problem in recent years , manages for ensuring that enterprise assets safety is entire , the cash business small side door gauge is legal , cash uses proper reasonableness , cash settlement is in time appropriate , enterprise should reinforce cash.

近年来企业现金管理有很多问题，为了保证企业资产的安全完整、现金业务合规合法、现金使用恰当合理、现金结算及时适当，企业应加强现金管理。现金管理的好坏直接关系到企业的生死存亡，日本著名企业八百伴集团曾在南亚一带急剧扩张，在世界上也颇具影响，然而这样的大集团竟在一夜之间倒闭，究其失败的原因就是资金周转困难。

in this article,the enterprise attribute of public non-profit hospital was elaborated in light of its production and management nature.also in order to meet the need of hospital management and staff inspiration and to cope with external pressure,the necessity of public non-profit hospital to seek its enterprise attribute was discussed.after discussing the property right of public non-profit hospital and the distribution way of profits,the value orientation of the hospital enterprise attribute is proposed:(1)the state-owned capital should be clarified to publicize the capital attribute and to justify the production and management nature of public non-profit hospital.

本文从医院的生产性质和经营性质两方面阐述了公立非营利性医院具有企业性质的必然性，还从医院管理需要、员工激励必需和外部环境压力要求等角度说明了公立非营利医院企业性质的必要性。

Leaders at all levels over the years has been and the government and the community's concern: In 1990, by the Beijing Municipal People's Government of Agriculture and Forestry Office, the Beijing Municipal Bureau of Township Enterprises as outstanding enterprises; in 1991, the then secretary of the Beijing Municipal Comrade Li went to factory inspection and wrote an inscription for the enterprise,"science and technology enterprises"; in 1992 by Beijing Organizing Committee to assess the economic hundred as "economic hundred" enterprise; 1992 by the Beijing Municipal Administration for Industry and Commerce as "Shou contract re-credit" units; In 1993, the "core subjects" brand products by the National Science and Technology Commission, State Bureau of Technical Supervision, the State Bureau of Foreign Experts Affairs, the Ministry of Labor, Industrial and Commercial Bank of China as state-level new products, the same year was awarded the National Science and Technology Commission,"National Spark Award (Second Awards, etc.)"; in 1995 by the Ministry of Labor as" township enterprises nationwide scientific and technological progress advanced unit ", the product was" Chinese famous brand products of township enterprises "title; in 1996 to protect consumers by the Chinese Foundation awarded the" Consumer Trustworthy Product "title ; in 2000 the Beijing Municipal Bureau of Township Enterprises was awarded the "famous brand of township enterprises in Beijing key enterprises"; in 2004 to date, been continuous branch of the Agricultural Bank of China in Beijing as "AA grade credit enterprise" and other honorary titles.

多年来一直受到各级领导和政府及社会各界的关注：1990年，被北京市人民政府农林办公室、北京市乡镇企业局评为优秀企业；1991年，时任北京市委书记李锡铭同志曾到厂考察，并为企业题词&科技兴企&；1992年被北京经济百强评估组委会评为&经济百强&企业；1992年度被北京市工商行政管理局评为&重合同守信誉&单位；1993年，&科蕊&牌产品被国家科委、国家技术监督局、国家外国专家局、劳动部、中国工商银行评为国家级新产品，同年获得国家科委颁发的&国家星火奖&； 1995年被劳动部评为&全国乡镇企业科技进步先进单位&，产品获得&中国乡镇企业名牌产品&称号；1996年被中国保护消费者基金会授予&消费者信得过产品&称号；2000年被北京市乡镇企业局授予&北京市乡镇企业创名牌重点企业&；2004年至今，连续被中国农业银行北京市分行评为&AA级信用企业&等荣誉称号。

Is sik Based on this one for the operation of modern management model, combined with the enterprise of the cause of physical, mining the lead professional to co-operate together, as the enterprise integration efforts with each other, with the exception of the vitality of enterprises has been demonstrated and has been a very positive response from the customers, the Enterprise Innovation always new, constantly on the existing basis, more sophisticated, in line with the trend of the modernization of business .

本企业为求永续发展，采落实内部精致分工、多元发展；在如何落实以客为尊，提供客户最完善周延的服务为前导，惟有融入与客户端共生共轨、共生共荣的理念，成为共生链的市场伙伴关系，企业的竞争力及持续力必然可长可久，沅晁即植基此一现代化管理模式来营运，并结合企业内各事业体，采各领专业以群策群力互相合作，经本企业积极努力互相整合，除已展现企业的生命力并获客户的热烈的回应，本企业秉持日新又新，不断在现有基础上更精进，符合现代化经营之潮流。

Did not make the development be a lone strategy always in the small business enterprise, the all levels government lacks the system and farsighted and strategic leadings towards winning the development of the small business enterprise, also lacking the complete but creative policy system, even lacking to have the medium small business enterprise development programming of aim at sex.

始终没有把发展中小企业作为一个单独的战略，各级政府对中小企业的发展缺乏系统和长远战略的指导，也缺乏完整而创新的政策体系，更缺乏具有针对性的中小企业发展规划。

The industrialization of agricultural managing is a great breakthrough with overall importance and strategic meaning since the rural reform, Proved the new management style that can be in conformity with agricultural industrial structure adjustment of the present stage and operation mechanism by practice, It has 5 basic key elements, among them leading enterprises are the core of industrialization management, It is determining the level, level of industrialization, so should take the measure of promoting leadings enterprise of our province to develop : Market-oriented, bold in blazing new trails; Improve product quality and scientific and technological content; Set up steady interests connecting mechanism; Carry on resources and is combined and expand the scope of the enterprise ; Improve enterprise's managerial skill.

农业产业化经营是农村改革以来的一个带有全局性和战略意义的重大突破，是被实践证明能够与现阶段农业产业结构调整相适应的新的经营方式和运作机制，它有5个基本要素，其中龙头企业则是产业化经营的核心，它决定着产业化的层次、水平，因此应采取促进我省龙头企业发展壮大的措施：面向市场，大胆创新；提高产品质量和科技含量；建立稳定的利益连接机制；进行资源整合和扩大企业规模；提高企业经营管理水平。

In the worldwide basis tax reform policy and the domestic macro economic environment changes under the condition, at present Our country Enterprise income tax's tax revenue collection system, is manifesting the tax revenue fairly with the effic ie ncy, the display tax revenue to economic structure aspects and so on control action, tax revenue collection pattern and method, tax source monitoring and tax revenue services structure has many problems, adapted the socialist market economy objective request not completely, must analyze the question which earnestly the enterprise income tax collection aspect exists, and e XP lores the concrete countermeasure which positively the enterprise income tax collection reforms.

内容摘要：摘要：在世界性税改政策及国内的宏观经济环境发生变化的条件下，目前我国企业所得税的税收征管制度，在体现税收公平与效率、发挥税收对经济结构的调节作用、税收…摘要：在世界性税改政策及国内的宏观经济环境发生变化的条件下，目前我国企业所得税的税收征管制度，在体现税收公平与效率、发挥税收对经济结构的调节作用、税收的征管模式与手段、税源监控及税收服务体系等方面存在诸多问题，已不完全适应社会主义市场经济的客观要求，必须认真分析企业所得税征管方面存在的问题，并积极探索企业所得税征管改革的具体对策。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐