企业

Upon their application and the subsequent approval by the Department of Finance, this 50% may also be rebated.

第六条 经营期在10年以上的生产性企业，从开始获利的年度起，第一年和第二年免征企业所得税；第三年至第五年减半征收企业所得税，减半征收的企业所得税，企业可以提出申请，经同级财政部门核准，予以全部返还。

Besides, this chapter clarifies the legitimacy of CSR form its inherent value, answering and rebutting the blame and criticism by some discommenders.

此外，针对学者们对企业社会责任的种种责难，本章一方面从企业社会责任的价值蕴涵上阐释了企业社会责任的正当性，另一方面回答了企业社会责任反对者对企业社会责任正当性的质疑。

According to article structure, this article's main research content and innovation are as follows: The first part, by giving a summary of the conceptive elaboration to the corporate legal risk, and recapitulating the influence from corporate legal risk to the corporate and corporate accounting, has been indicated the relations about the corporate legal risk and accounting.

按照文章结构顺序，该文主要研究内容和创新点如下：第一部分，对企业法律风险进行了概念性的阐述，并归纳了企业法律风险对企业、企业会计方面的影响，明确了企业法律风险与会计之间的关系。

All those problems must be solved under the administrative power and the market mechanism and by recomposing the assets of the state-owned enterprises. This is undoubtedly an ideal choice untler the present situation of our country.This article makes a deep study on the principles and content of recomposing the assets of the state-owned enterprises.

提出了企业资产重组概念、战略理论、国有企业资产重组的目标、原则、基本内容、必要性，对国有企业资产重组的实施模式进行了探讨，并对企业资产重组的风险进行了分析，特别是对国有企业资产重组障碍与对策选择进行了重点研究。

Reconstituting theory is discussed on the point of view of the enterprise organization structure.

论文从企业组织结构的角度对再造理论进行了分析探讨，分析了现代企业组织的组织结构再造的目标、策略与基本方法，并以商业企业作为分析对象对企业进行组织结构再造的主要内容进行了论述，并对新型企业组织结构的设计提出了一些新的观点。

The small corporation accounting system issued by the ministry of finance,simplifies the accounting procedure,regularizes the course of the small corporation,improves the quality of the accounting information,strengthens the internal control of the small corporation,and speeds up the building of the small corporation.

财政部颁发的《小企业会计制度》针对小企业的特点，提出了一些简化的会计处理方法，这对于规范小企业行为、提高会计信息质量、加强小企业内部控制、促进小企业的良性发展都具有十分积极的意义。

If such enterprise reinvests in enterprise with exportable products or advanced technological enterprise, and the reinvested enterprise, within three years from the year beginning to operate, reaches the standard of export enterprise or remains advanced technological enterprise, the amount of reinvestment and income tax paid shall be refunded.

其中再投资于产品出口企业或先进技术企业，自开始生产经营起，三年内达到产品出口企业标准或继续被认定为先进技术企业的，全部退还再投资部分已缴纳的企业所得税税款。

Empirical results indicate that all three hypotheses of this study sustained: Hypothesis 1—"career development" and "training" in the enterprise repatriation program has positive influence on the affective organizational commitment of repatriates;"career development" has positive influence on the normative organizational commitment;"career development","training" and "compensation and benefit" has positive influence on continuance organizational commitment; Hypothesis 2—"conscientiousness" and "neuroticism" has positive influence on the affective organizational commitment;"conscientiousness" and has positive influence on the normative organizational commitment;"neuroticism" has positive influence on the continuance organizational commitment; and Hypothesis 3—"openness to experience" and "emotional stability" can enhance affective organizational commitment when "career development" is implemented by the organization;"openness to experience" can enhance affective organizational commitment when "training" is implemented by the organization;"conscientiousness" can reduce continuance organizational commitment when "career development" is implemented by the organization;"emotional stability" can reduce continuance organizational commitment when "compensation and benefit" is implemented by the organization; and "extraversion" can reduce continuance organizational commitment when "job arrangement" is implemented by the organization.

实证结果显示，本研究三大假设皆达部份成立，第一假设：企业施行回任措施中的「前程规划」与「教育训练」将可提升回任人员情感性组织承诺、施行「前程规划」将可提升规范性组织承诺、施行「前程规划」、「教育训练」与「薪酬管理」将会提升持续性组织承诺。第二假设：回任人员「严谨性」与「情绪稳定性」特质可提升回任人员情感性组织承诺、「严谨性」特质可提升规范性组织承诺、「情绪敏感性」特质将会提升持续性组织承诺。第三假设：「严谨性」与「情绪稳定性」特质对组织施行「前程规划」可提升情感性组织承诺、「开放的学习性」对「教育训练」施行可提升情感性组织承诺、「严谨性」对「前程规划」施行可降低持续性组织承诺、「情绪稳定性」对「薪酬管理」施行可降低持续性组织承诺、「外向性」对「工作安排」施行可降低持续性组织承诺。兹就上述结果提供对企业与后续研究者的建议。对企业的建议为：1。企业在回任措施中应加强前程规划的设计：企业除了就短期的薪酬与工作安排条件让回任员工愿意留任，亦应思考如要让回任员工能够投入工作中，长期的规划与发展不可缺少。2。外派人员人格特质甄选工具的运用：为了能找到具备严谨性、情绪稳定性与开放的学习性特质的人选，甄选用的工具即扮演著十分重要的角色，可利用人格特质测验、面谈等甄选工具。

Shanghai exchange resin resin plant special enterprises in China are domestic professional research and development, application, management services, OEM resin enterprise as a whole.major enterprises in China have Styrene, acrylic acid series, strong acid, strong base, weak acid, weak base, chelating , inert ion exchange resins, special enterprises in China for many years with several well-known enterprises to explore the application of ion exchange resins, the key products used in softened water, desalination water treatment-exchange resins; condensate treatment resin; food, fermentation industry Decoloration, dedicated Absorption resin, petroleum, chemical, medical, chelate resin and catalyst series dedicated resin as well as ancillary treatment, such as a series of packing products, such as a variety of grades.

上海汇脂树脂厂特华企业是国内专业研究开发、应用、管理服务、OEM为一体树脂企业。特华企业主要有苯乙烯系、丙烯酸系列，强酸、强碱、弱酸、弱碱、螯合、惰性离子交换树脂，特华企业多年来与多家著名企业探讨离子交换树脂应用，目前主要产品应用于软化水、除盐水处理交换树脂；凝结水精处理树脂；食品、发酵行业脱色、吸附专用树脂、石油、化工、医学、鳌合系列树脂和催化剂专用树脂以及配套水处理的系列填料等多种牌号等系列产品。

Based on the analysis of the problems which the Inventory Management of foreign and abroad faced, and considered the theory of Supply Chain, we can analysis the threatens and the reasons bringing by the information requiring of mutating and expanding phenomena -"Bull-whip Effect" in the Inventory Management of chain environment, and can further bring about the policy to solve it. We studied the three new policies for Supply Chain Inventory Management, and VMI realizes the cooperative management between the superior and subordinate knot of supply chain in the enterprise; Multi-grade Management realizes the optimization of the supply chain inventory management from full view; but JMI is the inventory management form of risk sharing, its stress the jointed within the supply and demand at the same time and constitute the inventory plan, to promote every managers (vender, manufacturers, distributors) of the SCM are thinking the harmonious with them, to keeping the accordant anticipate for the inventory manager"s inquest between two conjoint enterprises.In view of VMI stratagem"s fine pragmatism and operation, on the base of understanding VMI, combine the conceivable four assorted relationship in the real supply chain between the conjoint enterprises.

论文在分析国内、国外库存管理所面临的问题的基础上，结合供应链一体化理论，对供应链环境下库存管理中出现的需求信息变异放大现象--即&长鞭效应&的危害及其产生原因进行了分析，在此基础上进一步提出了解决&长鞭效应&的措施；重点研究了实现供应链库存管理的三种新策略，其中，供应商管理库存实现了供应链上级与下级节点企业之间的协作管理；多级库存管理是从全局的角度实现了供应链库存管理的优化；联合库存管理是一种风险分担的库存管理模式，它强调供需双方的同时参与，共同制定库存计划，使供应链中的每个库存管理者(供应商、制造商、分销商)都从相互之间的协调性考虑，使得供应链相邻两节点企业之间的库存管理者对需求的预期保持一致基于VMI策略的良好的实用性和可操作性，在理解VMI概念的基础上，结合实际供应链中节点企业间可能出现的四种组合关系，相应地提出四种概念性架构，用以表达：VMI系统的内部结构；VMI系统与节点企业内部管理系统的接口关系及两类系统的关系；VMI系统与节点企业间的信息共享与转换，如库存信息在供需之间的传递、加工等具体过程。

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