企业

To establish the system of state capital budget means to establish the system to manage the collection, allocation and usage of the investment profits of the state capital.

国家必须改变对国有投资企业的管理方式，即由过去的主管企业的专业经济部门对企业的直接行政管理变为出资机构按出资多少对企业的股权管理，即由管企业变为管投资；建立国有资本预算制度，就是在公共财政之外建立国有资产投资利润的上缴、分配和使用的制度。

At present domestic retail business has formed the much configuration such as large country chain and regional chain to interlink mode, its huge matter flows deserve to sent the current situation to be destined to build the demand that oneself content sheds establishment, but at present retail business other people sorts development two big problems face in construction: It is premise of land sell one's own things be with link up with of apanage taxation pay, ask enterprise fractionation is registered, bring about business management difficulty to increase; 2 it is content shedding setting of condition of the sell one's own things that use the land is taller, bring about company project to build difficulty bigger.

目前国内零售企业已经形成大型国内连锁与区域性连锁等多形态连锁模式，其巨大的物流配送现状注定了建设自有物流设施的需求，但是目前零售企业物流开发建设中面临两大问题：一是土地出让前提是与属地税收缴纳挂钩，要求企业拆分注册，导致企业管理难度加大；二是物流用地出让条件设置较高，导致企业项目建设难度较大。

Finally, the paper presents five pieces of advice on how to improve the condition of manager-trust in family business, such as mending its pace to build institutions, fostering the organizational culture of sincerity, changing the owner"s concept, setting the consciousness of the Human Capital, assessing the owner"s trustworthiness dynamicly, and strengthenning the cooperation in many ways.

最后，论文针对目前家族企业的经营者信任现状提出了必须加快家族企业的制度建设、加强家族企业文化改造、进行企业诚信文化建设、加快所有者观念转变、树立人力资本意识、进行经营者可信任度动态评估并采取多种措施强化信任合作关系等一系列改善家族企业经营者信任现状的建议。

The core competences of different enterprises with the similar conditions of resources and systems will evolve in different way on account of the difference between their culture and core values. Under the pressure of environment change and company self-reformation, corporate culture is changing subtly: culture affects enterprises obtaining resources and adjusting systems while the feedback on culture affects its self-improvement which causes the differences of cultures and values.

拥有相似资源条件和组织结构的不同企业之间核心能力的演化进程不尽相同，原因就在于它们的企业文化和核心价值观的差异，并且在环境变化和企业自我变革的压力下，企业文化也在发生着微妙的变化——文化对于企业选择获取资源和调整组织结构具有一定的影响力，反过来资源和组织因素的反馈又影响着企业文化的自我调节，从而在某种程度上导致不同文化与观念间差异的加大。

Approved by the competent tax authorities to engage in new consulting industry (including scientific research, accounting, auditing, tax advice, and so on), information, technical service businesses or operating units, since the opening date, the first year The second year to be exempt from corporate income tax; on the new independent accounting engaged in the transportation, communications sector enterprises or business units, since the opening date, the first year of exemption from corporate income tax, levied by half the second year of business Income tax; on the new independent accounting engaged in the utilities, commercial and self-opening date, to reduce or exempt from corporate income tax for 1 year; founder of the community's public service entities, to enjoy their own businesses of all charges Relief, tax breaks, loan guarantees and a series of preferential policies such as discount.

经主管税务机关批准，对新办的从事咨询业(包括科研、会计、审计、税务等咨询)、信息业、技术服务的企业或经营单位的，自开业之日起，第一年至第二年免征企业所得税；对新办的独立核算的从事交通运输业、通讯业的企业或经营单位，自开业之日起，第一年免征企业所得税，第二年减半征收企业所得税；对新办的独立核算的从事公用事业、商业等自开业之日起，可减征或免征企业所得税1年；对在社区创办公益性的服务实体，享受自主创业的所有收费减免、税收减免、贷款担保及贴息等一系列优惠政策。

Banking system is too conservative to finance them. On the contrary, capital market has an inner mechanism of self-distinguishing which is most suitable for those entrepreneurs who run the risk of starting new business.

以科斯为代表的将企业视为&一系列契约的联结&的主流的企业契约理论，对企业存在的原因、企业的边界和企业的所有权结构等方面进行了广泛的研究，从而逐步地破译了企业这个&黑箱&。

Since 2003 year, in two major ways, funds and lands have the governments macro-controlled the whole industry in order to keep the estate industries healthy and sustainable growth and evade the risk. Since funds and lands are the understructure upon which the estate companies have developed, the government control concerning them have made the whole industry faced a critical financing hardship. Consequently, many companies which used to extremely depend on bank credits are confronting the financial pressure. Many middle and small enterprises are even facing the problem of maintenance. Accordingly, under the background of the present macro-control, the debates and research over the diversity of estate companies' financing mode are abundant in its realistic meaning.

为了保持房地产行业健康、可持续发展，规避房地产金融风险，我国政府自2003年以来主要从资金和土地两个方面对房地产行业进行了宏观调控，由于资金和土地是房地产开发企业赖以生存的基础，多管齐下的调控措施打破了房地产开发企业原有的开发模式和融资模式，使得房地产开发企业普遍遭遇融资困境，过去以银行贷款为主要融资方式的房地产开发企业普遍面临资金压力，许多中小型房地产开发企业甚至面临生存问题，因此，在当前宏观调控背景下，探讨中小型房地产开发企业融资模式多元化问题具有很强的现实意义。

In order to ensure the implementation of overall development objectives, the "two enforcements and two transformations" is proposed to be used as the main technical assurance measures, and the company should keep on deepening enterprise reform, strengthening the building of enterprise culture, comprehensively strengthening enterprise management, implementing the "5S" management, increasing its core competitiveness, Securing its benign and healthy development along the direction of established enterprise strategy.

为确保总体发展目标的实现，拟以&两改两加强&作为主要技术保证措施，继续深化企业改革，加强企业文化建设，全面加强企业管理，落实&5S&管理，提高企业的核心竞争力，保障企业沿着既定的企业战略良性、健康的发展。

Based on the manufacturing enterprise, this article emphasis on analyzing how the logistics plays in the management of the manuf acturing enterprise. The dissertation discusses that the manufacturing enterprise should build up the management information system on the logistics combined with their own characteristic.

本文以我国的制造企业为研究对象，针对我国目前制造企业中企业内部物流的现状和存在问题，结合制造企业本身的特点，研究并设计了适合我国制造企业的企业物流信息系统。

First, the researcher interviewed 9 representative printing enterprises, inside the country, during September of 2008 and December of 2008. The chosen samples are limited to the medium size enterprises which have the number of employees above ten, which capital are more than ten million dollars N.T. and which have the base of green management with the need for foreign trade. Secondly, the researcher held the questionnaire investigation during August of 2009 and January of 2010.35 industrial relative employees are interviewed, who are manager level with decisive abilities and who are key persons in the enterprises.

为使研究结果符合印刷产业建置绿色供应链所需，首先於2008年9月至2008年12月间进行印刷企业访谈，访问国内具代表性的印刷企业共9家，印刷企业访谈之样本选择以员工人数10人以上，企业资本额1000万元以上，具有绿色管理基础与产品外销需求，规模适中之企业为访问对象；产业问卷调查於2009年8月至2010年1月问卷调查国内35位产业相关从业人员，产业问卷调查对象为企业管理阶级以上具决策能力之关键人物为研究样本。

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。