企业

With the development of the network technique and its rapidly generaling in all the industries,the traditional management pattern and measure will be influenced.So,it is a inevitable trend to establish local network and electrifies information transmission in enterprises,set up web for file management and realize the object to handle office business without paper.

随着计算机网络技术的日益成熟，以及各行各业的迅猛普及，势必对企业传统管理方式和手段造成冲击，建立企业内部网络，实现企业内部信息传递的电子化，建立企业文件管理网页，最终实现无纸办公将是大势所趋。

However, along with the development of further in-depth and enterprise oneself of the economic system reform, The state-owned enterprise demonstrates the inferior strength of ones own system in the course of participating in the market competition, Especially development that the problem that management system exists is fettering the enterprise seriously, The phenomenon out of control of the cost especially stresses , this needs us to implement the management innovation to the state-owned enterprise among themThis text has reviewed the research dynamic status of the domestic and international cost control theory at first.

然而，随着经济体制改革的进一步深化和企业自身的发展，国有企业在参与市场竞争过程中，表现出了自身体制劣势，尤其是管理体制存在的问题严重束缚着企业的发展，其中成本失控现象特别突出，这就需要我们对国有企业实施管理创新。

When it comes to 21 century, facing the fact that economic tendency globalizes the whole world, we realize profoundly the emergency and difficulties of establishing and developing modern corporation system.

时光进入21世纪，面对经济一体化浪潮席卷全球每一个角落时，我们愈感建立和发展现代企业制度的紧迫性和艰巨性——激烈的世界竞争不仅需要我们对原有国有企业建立现代企业制度实行公司化改造，而且更需要我们在企业公司化的基础上发展和创新。

After studying this case for six months we established the new system of salary and well-fare, of grade managing, of recruiting and training through the internal and external interview, making a diagnosis to the present personnel situation, and coming up with the solutions and thoughts to the problems, through imbuing of the reforming thoughts to the company, and adjusting the organizing structure and then to analyze and value works we done.

本案例历时6个多月，我们深入企业，通过内外部访谈，内部调研、外部调研相结合，通过标杆企业分析，完成了对企业现有人力资源管理状况的诊断，从中发现问题、找出差距、提供解决方案和思路；采用SWOT分析确定人力资源管理战略；针对企业新的战略目标和业务流程，采用&3PHR模型&，对组织架构进行了调整，重新设计了部门和岗位；通过工作分析、职位评估，建立了战略导向的绩效管理体系和薪酬福利体系。

This sdudy has three parts. Firstly, It analyses the meaning of enterprise informationization management foundation and the relations among information flow, capital flow, substance flow and business flow. Then it catchs the key factors inflecting the foundation on the longitude: information management technology and action.

本文通过分析企业信息化内涵以及企业内部信息流与资金流、物流、业务流的内在关系，将影响企业信息化管理基础的要素划分为管理行为和管理技术两类；再将两类要素按照企业信息流模型划分为三层，形成二维因素集。

This paper inflects the statue of the intangible assets and the real condition of the accounting procedures of the intangible assets in the high-tech enterprise. Through the comparison of the recognition and measurement of intangible assets, then respectively discusses the characteristics, classification, identification, and measurement, according to the characteristics of the high-tech enterprise. The thesis puts more emphasis on the recognition and measurement of intangible assets, the choice of the measurement, and the subsequent measurement, makes some suggestions concerning these problems.

本文揭示了无形资产在高新企业中所处的地位以及目前高新企业无形资产的会计处理的现实状况；随后，本文通过比较国内外对无形资产的确认与计量的不同规定，针对高新企业的特点，分别对无形资产的性质、分类、确认、计量等问题进行了论述，着重阐述了高新企业无形资产的确认、计量属性的选择以及后续计量的问题，并对此提出了改进的建议。

The main conclusions are: [1] Rapid development of corporations engenders urgent demand of financing, conflict between capital market imperfection and demand of financing leads corporations to control listed corporations by purchasing "shell" and enhance it"s financing capability; [2] Two kinds of pricing institution of stock provides stirpses for controlling listed corporations by low cost, monitoring institution imperfections provides corporations for operating listed corporations. Adjust of national assets provides more "shells; [3] More private corporations purchase listed corporations, some of them form stirpses; [4] Stirpses have positive influence about adjusting industry and enhancing capital market financing function; [5] Stirpses magnify financial risk by controlling listed corporations, and transform listed corporations from shareholders benefit to block shareholder benefit, having tendency of infracting shareholders benefit.

本文主要的结论：[1]中国企业的迅速发展对融资有迫切的要求，中国国内资本市场发展不完善与这种强烈的融资需求的冲突导致了企业寻求通过买&壳&的方式控制上市公司，以此来提高自身的融资能力；[2]中国上市公司股票的两种定价机制为&系&低成本控制上市公司提供了可能，监管机制的不完善为&系&提供了操纵上市公司的空间，国有资产在调整过程中从部分竞争行业退出，为资本市场提供了一定数量的&壳&资源；[3]民营企业纷纷买&壳&上市，在这个过程中，部分实力突出的企业形成了&系&；[4]&系&现象对进行行业整合、提高资本市场融资能力等方面起到了积极的作用；[5]&系&通过对上市公司进行的操纵放大了金融风险，将上市公司的股东利益最大化变为大股东利益最大化，存在着侵害小股东利益的潜在倾向。

Results suggest that there are the direct effect and indirect effect between DIO and TVP,with the firm capability as an intermediating factor.

发现科技创业企业绩效受到不连续创新导向的直接影响和间接影响，企业能力是其间接影响的中介变量，不确定性对不连续创新导向与企业能力、企业能力与创业绩效之间的作用关系存在正向调节效应。

Corporate governance has a positive correlation with corporation competitiveness.Such a relation between them is essential and logical to corporation competitiveness.As an endogenous variable,corporate governance is interconnected and interplayed with other variables.

公司治理与企业竞争力之间具有明显的正相关关系；这种相关关系是企业竞争力根源内在的逻辑联系；公司治理作为企业竞争力的内生变量，与系统内外的其他变量互相联系、互相作用，从而形成、改变和发展了企业的竞争力。

The follow-up control of the standard for enterprises'' itemizing the wages of and welfare funds for their workers and staff after the lifting of the examination and approval procedures for such standard The standard for the itemization of wages of and welfare fund for the workers and staff of an enterprise should, together with the documents applied for determining such standard and other relevant materials, be subject to the examination and approval of the local tax authorities according to Article 24 of the Rules for the Implementation of the Income Tax Law of People''s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as "Rules for the Implementation of the Income Tax Law").

一、取消企业列支职工工资、福利费标准审核的后续管理根据《中华人民共和国外商投资企业和外国企业所得税法实施细则》第二十四条的规定，企业支付给职工的工资、福利费，应当报送其支付标准和所依据的文件及有关资料，经当地税务机关审核同意后，准予列支。

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