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This paper,based on the real background of knowledge economy and network revolution,aimed at an urgent need of strategic management,deals with the basic postulate and accounting principles of strategic management accounting,and provides qualifications for building scientific,usful and theoretical system of strategic ...

本文立足于知识经济和网络革命的现实背景,着眼于企业战略管理的迫切需要,推导战略管理会计的基本假设和一般原则,为尽快构筑起科学实用的战略管理会计理论框架体系创造条件。

This paper,based on the real background of knowledge economy and network revolution,aimed at an urgent need of strategic management,deals with the basic postulate and accounting principles of strategic management accounting,and provides qualifications for building scientific,usful and theoretical system of strategic management accounting as quickly as possible.

本文立足于知识经济和网络革命的现实背景,着眼于企业战略管理的迫切需要,推导战略管理会计的基本假设和一般原则,为尽快构筑起科学实用的战略管理会计理论框架体系创造条件。

It is concluded the factors of affecting information technology outsourcing decision-making into three aspects: technologic, economic, and strategic, and in-depth analyses outsourcing gaps which include technology gap, efficiency gap and strategic gap, and proposed a three-stage information technology outsourcing model, and identified technology gap, efficiency gap and strategic gap which are in the model, and in detail introduced using VENN diagram to identify technologic gap, and applied Technology Acceptance Model to perceive Information technology outsourcing.

通过对目前影响信息技术外包决策因素的相关研究进行综合分析,确定了影响信息技术外包决策的主要因素,将其归纳为技术、效益和策略三个方面,并对技术、效益和策略因素的缺口即外包缺口进行定义及分类,在此基础上,提出了一个三阶段的信息技术外包决策模型,并对该模型中的技术缺口、效益缺口和策略缺口识别方法进行了研究,其中重点探讨了基于VENN图解法的技术缺口识别方法。

Furthermore, the thesis defines financial support of the enterprise strategic management as the fundamental and decisional strength and effect which are evitable for strategic management, which is formed in the course of combining financial resources and the financial capability during strategic management proceeding.

分析战略管理与财务支撑构成要素之间的内在关系,指出资本是企业战略管理财务支撑的基础,财务信息是企业战略管理财务支撑的纽带,财务技术是企业战略管理财务支撑的手段。

Generally, Toft's"strategic interaction"is relatively new and explanative. Being an important starting point for this research, Toft's"strategic interaction"perspective still leaves us with some questions: Firstly, Toft's analysis on the four types of strategy is too far-fetched; Secondly, Toft deliberately evades the question of a strategic choice in his theoretical model; thirdly, the argument"time is conducive to the weak rather than the strong side"is not convincing.

总体上看,托夫特的&战略互动论&比较新颖且有相当的解释力,因此也构成了本研究的重要起点,但它也还是给我们留下了几点重要的疑问:首先,托夫特关于四种战略类型划分过于牵强;其次,在其理论模型中,托夫特有意地回避了战略选择的问题;再次,关于&时间有利于弱者而不利于强者&的逻辑解释也并不能令人信服。

By SDRSDM, decision-maker ensures strategic status of enterprise firstly to show the strategic station of enterprise in competition environment. The suitable strategic project is found in matching strategy objectively and reasoningly.

利用SDRSDM,决策者首先确定出企业的战略地位,明确本企业在竞争环境中的战略位置,确定战略匹配点,从而客观、理性的在匹配战略中找到合适的战略方案。

The dissertation ameliorates the existing strategic cost management theory based on the viewpoints of others, pointing out the deficiency and building an improved framework, which is characterized by the ideas that Strategic cost management should include operating cost management system and work through the whole process of strategic management.

对已有战略成本管理理论进行改进研究,总结了前人的观点,指出了其中存在的不足,建立了战略成本管理的改进框架,指出战略成本管理应包括传统的运作成本管理系统,并贯穿于战略管理的整个过程。

The following is the research frame of this dissertation:Chapter one: Introduce background, research significance, research object, research contents and methods of this dissertation; review the history of clusters theoretical research in detail; dissertate main research dynamic status of domestic and international;Chapter two: Through explain theoretical foundation of cluster research, it defines and demarcates clusters, introduces the concept of private enterprises" cluster on this basis, and summarizes current situation of Quanzhou private enterprises" cluster;Chapter three: Propose the concept of cluster competitiveness, collect and analysis those factors which influence cluster competitiveness, and set up an appraisal system of private enterprises" cluster competitiveness;Chapter four: Define developing stages of private enterprises" cluster with clusters" dominance competitiveness, analysis characteristic and law of private enterprises" cluster in different life cycle, give out strategic countermeasures separately which promote cluster competitiveness in different stage;Chapter five: On the basis chapter three and chapter four, propose what we can use cluster strategic planning to promote Quanzhou cluster competitiveness; and recommend thought of cluster strategic planning;Chapter six: Introduce the case of Quanzhou sports shoes cluster, use competitiveness appraise system and life cycle theory for empirical analysis, and put forward detailed countermeasure that can promote cluster competitiveness;Conclusion: Summarize the research of full dissertation, and point out some weaknesses of this dissertation.

本文的研究框架如下:第一章:介绍本文选题的背景、研究意义、研究对象、内容与方法,并详细论述集群理论研究的历史回顾及当前国内外主要研究动态;第二章:通过阐述产业集群研究的理论基础,定义及界定产业集群,在此基础上引入民营企业产业集群的概念,并归纳总结了泉州市民营企业产业集群的现状;第三章:提出产业集群竞争力的概念,对影响集群竞争力的因素进行分析,初步建立一套民营企业产业集群竞争力的评价体系;第四章:应用集群显性竞争力来界定民营企业产业集群发展的生命周期阶段,并分析民营企业产业集群在各个不同生命周期阶段呈现的特征及规律,分别给出在不同阶段提升集群竞争力的战略对策;第五章:在第三、四章的基础上提出应用产业集群战略规划来提升泉州民营企业产业集群的竞争力,并介绍了集群战略规划的思路;第六章:引入泉州运动鞋产业集群的案例,应用本文构建的集群竞争力评价体系及生命周期理论进行实证分析,并提出提升该集群竞争力的详细对策;结论:总结全文的研究,并指出本论文研究的一些不足之处。

Medium term development planning,which has the nature of long-term,strategic,perspectiveness and framework,inflects the strategic examination of the current situation and strategic decision for the future of an organization.

当前,企业之间的竞争正由产品竞争、价格竞争和营销竞争向高层次的战略竞争提升,为此国务院国有资产监督管理委员会于2004年底颁布了《中央企业发展战略和规划管理办法》(第10号令),把企业的战略研究和规划编制问题提升到了前所未有的高度,预示着战略制胜的时代即将来临。

Strategic performance valuation standards may be short-term and cause short-sighted behavior of the manager; avoiding mistakes and ensuring vested interest may cause the manager's herd behavior and lag of strategic decision and execution; and the expansion of the manager's controlling power may reversely control the strategic decision-making process and cause the internal corporate governance situation. The solution lies in a mechanism that makes the expectations from the manager and the enterprise in alliance, a supervision mechanism that is independent and overawing, and an internal auditing system with higher level of purview.

战略绩效的考核标准可能短期化,从而导致经理人行为短期化;避免失误和保证既得利益可能导致经理人的从众行为,造成战略决策或执行的滞后;经理人控制权膨胀会逆向控制战略决策,形成内部人治理局面;解决经理人治理的关键在于设计制度使经理人收益预期和企业受益预期一致;对经理人的监督体系应当独立,并形成真正的威慑力;内部审计是解决经理人问题的重要方法,其管理层面可以高于经理人以便保障独立性。

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推荐网络例句

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务,乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐,因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。

Closes the eye, the deep breathing, all no longer are the dreams as if......

关闭眼睛,深呼吸,一切不再是梦想,犹如。。。。。。