企业

In today that the economies globalization and the informatization, the one who can stood system higher that develop in the strategy click, established amid develop the strategy over a long period of time, and put one's heart and mind into practice strategy, and adjusted the strategy in time will no...

本文在企业战略管理理论的基础上，分析了德阳电业局面临的内外环境变化，利用SWOT分析方法，剖析了企业面临的优势、劣势、机遇、威胁，根据己实现的目标和掌握的信息资料，提出了企业发展战略调整的重点，以及关键职能战略实施的主要内容，并指明了战略调整实施后应达到的目标，强调实施战略目标所必须采取的控制手段，这一系列调整措施实施后，对企业的发展会起到促进作用。

Now day's main competitions are the competition of technology and intelligence.But all these are attributed to the best use of its potential.Hence,how to realize this has become amajor subject.While the most complicated and difficult factor is how to encourage employees and give fuel play of their potentials.Since the policy of opening the country up to the world,the payment reform for the material promotion has been anot topic.But heather can give full play of the payment encouragement only on the basis of material promotion,which has ravishingly aroused people's consideration.However,no doubt,one of the main secrets for the sustainable development of an enterprise is to establish areasonable and effective payment system to basically ensure the sup erior competition of human resource and turn it into the advantage of market competition.

企业赖以生存和发展的基础可以概括为五种资源：资金、财产、技术、信息和人力，在这五种资源中，最重要的是人力资源当今的竞争主要是科技的竞争、智力的竞争，而这些归根结底都将是人力资源开发及其潜能充分利用的竞争所以，如何实现人力资源开发及其潜能的充分利用是企业公认的一大课题，而其中最为复杂和困难的，就是如何做好人员激励，使其潜能充分得到发挥改革开放以来，以提升物质利益为主题的薪酬改革一度成为了我国企业改革的暖门话题，而仅仅靠提升物质利益是否就可以充分发挥薪酬的激励作用也日益引起了人们的思考但不可否认企业能可持续发展的重要秘诀之一，应是建立合理有效的薪酬体系，从根本上保证人力资源的竞争优势，并将之转化为市场竞争的优势在本文中，笔者的主

In order to make use of the technical bonus stock distribution mechanism fully,inspire the talent of technologists,encourage their devotion to films,we have some important discussion on the technical bonus stock distribution policy,introduce the distributed models of technical bonus stock,point out the questions in the excutive course,and offer the solution correspondingly.In the third part,we discuss the technical stock option design on middle-small technical films,and consider the logical thoughtfulness in the course of reanimation as follows:the more outstanding achievement for the powered man→the more increase on special target→the lower price on technical option premium→the more profit→the more effective reanimation.In the parameter,a set of detailed program is designed,which includes establishment of incentive fund,institution of merit system for the plans grantors,award of stock option,determination of premium,so as to reduce random in the incentive course,have a great effect on the mormative management for themiddle-small technical films.

在文中还重点讨论了中小科技企业技术股权分配的策略，介绍了技术股权红利分配方式，指出在技术股权激励过程中应注意的问题，并提出相应的解决办法，目的在于充分利用技术股权分配机制，来激发技术人员潜在的创新能力，激励他们为企业作贡献；第三部分着重探讨了中小科技企业技术股份期权的方案设计，在激励方面，按照技术期权获受人的业绩越突出→特定的指标增长越快→行权价越低→获利越多→激励效果越好的逻辑思路进行考虑；在参数设计方面，对技术期权计划中激励基金、授予和考核、行权价格等参数进行了详细地分析设计，旨在减少技术期权激励过程中的随意性，为中小科技企业的规范化管理起到一定的指导和借鉴作用。

This dissertation is based on the theory and the development of practice of rearrangement of assets of state-owned enterprises in China.

目前，中国企业改革的重点是国有企业。在建立现代企业制度的过程中，企业多以证券公司作为发展的前沿阵地，并且成为上市公司。

The estimation results show that the deferred income expense has positive relationship with earnings management, indicating that the more changes in earnings, the more possibilities that enterprise may decorate the earning level by using deferredincome tax. Additionally, the empirical result also shows that the instrument of earnings management for an enterprise usually focuses on the adjustment of recognition timing from the income and expense of the enterprise rather than the deferred income tax valuation allowances due to the temporary differences between GAAP and tax law, which is consistent with the previous studies.

实证结果发现，递延所得税费用与企业盈余管之为有显著的正向关系，表示企业盈余变动额愈大，愈可能使用递延所得税费用修饰盈余水准；实证结果同时也显示，企业真正用作为盈余管工具的部分是会计与税法规定之宽松程同而产生之暂时性差，主要从企业收入与费用认之时间点上加以调整，而非由递延所得税资产之备抵评价科目著手，此一结果则与先前之文献符合。

It has been proved by the development history of industrialized countries that merger and recomposition is an important way to realize industry structure adjustment, improve industry upgrade and establish me corporate system based economy.

中国的企业兼并活动从1984年开始，目前已成为国有企业改革的重要组成部分，是实现优势企业扩张、消除企业亏损以及适应国际经济一体化的必然产物。

The paper is structured as follows: section 1 provides an introduction of practical background, research issues, related notion, research framework, research method and innovation points. Section 2 presents related literature review and comments. Section 3 focuses on the research on the factors of industrial environment and networking backgrounds which influencing dualistic-innovation of clustered firms, and puts forward the hypothesizes; Section 4 is the empirical research that inspect and verify the authenticity of hypothesis proposed in section 3; section 5 concentrates on research on coordination mechanism of dualistic-innovation for clustered firms; section 6 is another empirical research that exam the theoretical derivation of section 4; followed by section 7, the conclusion and suggestion for government policy and further research.

论文的主要内容如下：第一章是绪论，介绍研究的现实背景、研究问题、x相关概念、研究框架、研究方法和创新点等；第二章是对文章所涉及的创新领域研究文献的回顾与评述；第三章是网络视角的集群企业二元式创新的影响因素研究，分析影响集群企业二元式创新活动的产业环境和网络环境的关键因素及其作用机制，并提出相应的命题假设；第四章是对应的实证分析，检验上一章提出的二元式创新影响因素的命题假设成立与否；第五章是网络视角的集群企业二元式创新的协调方式研究，提出相应的协调模型和具体的运行机制；第六章同样是对应性的实证分析，检验集群企业二元式创新协调方式的理论推导；第七章是结论、建议与未来的研究展望。

Tax: SAT issued guidance yesterday to clarify its definition that whether a company registered overseas but controlled by its Chinese shareholder will be considered as "China's resident company".

税务：国家税务总局昨日公布有关通知，由中国境内的企业或企业集团作为主要控股投资者，在境外依据外国法律注册成立的企业，符合一定条件可判定其为实际管理机构在中国境内的居民企业。

At the sametime the deteriorated economic environment will retroact to aggravate thecrisis of the corporations. If the omen of the financial crisis can be caughtin advance and corresponding measures against the crisis can be taken, thecapability of the corporation to resist the crisis can thus be greatlyimproved.

当今时代企业间的联系日益紧密，一个企业的危机往往又会引发与其相关联的企业出现危机，从而造成连锁反应和恶性循环，对整个宏观经济环境造成恶劣的影响；而宏观经济形势的恶化反过来又会加剧企业的危机。

It's found that, the liability of Taiwan-funded enterprises, is mostly composed of operating liability and short-term loan, the ratio of debt to financial institution is not high and the debt is mostly short-term; Financing from the bank or financial institution is important fund source for Taiwan-funded enterprises, especially regarding revolving fund; and moreover it shows that macroeconomic policy, legal restriction and bad financial behavior is the principal reason causing the Taiwan-funded enterprises' difficulty in debt-finance in China mainland.

研究发现，台资企业的负债融资主要是依靠经营性负债和短期隆借款；向金融机构借款的比率并不高，且借款形式以短期借款为主；向大陆中资银行或金融机构的融资是台资企业重要的资金来源，尤其是在周转金安排上；造成台资企业在大陆借贷困难的主要原因是宏观经济政策、法令限制和企业自身财务的不佳。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。