企业

Property rights is the basis of income distribution, the property rights institution of firm is the foundation and precondition of governance model of firm and the governance model of firm gives effective protection to the property rights institution of firm.

产权是收入分配的依据，企业产权制度是企业的治理模式赖以建立的基础和前提，企业的治理模式是对企业产权制度的有效保护。

One point of view is that the repution of China Telecom Company is no good, the three new independent companies should give up the intangible assets of China Telacom and build up their own assets evaluation methods are proposed for Know-how and Patents etc, to prevent the losing and lav- ishion and improve the management of technical intangible assets.

在企业的分离过程中，原有中国电信的无形资产浪费与流失相当严重，原因就在于原中国电信自身虽然意识到企业技术，供销网络，管理方法，质量保证体系，及以诚实可靠，质量稳定而著称的中国电信商标都是企业的无价之宝，但由于认识上的模糊，使原中国电信的无形资产在企业分离过程中肢离破碎，流失严重。

The industrialization of agricultural managing is a great breakthrough with overall importance and strategic meaning since the rural reform, Proved the new management style that can be in conformity with agricultural industrial structure adjustment of the present stage and operation mechanism by practice, It has 5 basic key elements, among them leading enterprises are the core of industrialization management, It is determining the level, level of industrialization, so should take the measure of promoting leadings enterprise of our province to develop : Market-oriented, bold in blazing new trails; Improve product quality and scientific and technological content; Set up steady interests connecting mechanism; Carry on resources and is combined and expand the scope of the enterprise ; Improve enterprise's managerial skill.

农业产业化经营是农村改革以来的一个带有全局性和战略意义的重大突破，是被实践证明能够与现阶段农业产业结构调整相适应的新的经营方式和运作机制，它有5个基本要素，其中龙头企业则是产业化经营的核心，它决定着产业化的层次、水平，因此应采取促进我省龙头企业发展壮大的措施：面向市场，大胆创新；提高产品质量和科技含量；建立稳定的利益连接机制；进行资源整合和扩大企业规模；提高企业经营管理水平。

Managing in an enterprise context requires that entities be named uniquely and locatable within the enterprise, that heterogeneity of platforms and services may be assumed, and that the dynamic nature of the environment is taken into account.

在企业中进行管理需要企业中的所有实体都必须惟一命名，并且位于企业范围之内，同时还需要支持所有异构的平台和服务，当然，企业环境的一些动态特性也需要加以考虑。

In the worldwide basis tax reform policy and the domestic macro economic environment changes under the condition, at present Our country Enterprise income tax's tax revenue collection system, is manifesting the tax revenue fairly with the effic ie ncy, the display tax revenue to economic structure aspects and so on control action, tax revenue collection pattern and method, tax source monitoring and tax revenue services structure has many problems, adapted the socialist market economy objective request not completely, must analyze the question which earnestly the enterprise income tax collection aspect exists, and e XP lores the concrete countermeasure which positively the enterprise income tax collection reforms.

内容摘要：摘要：在世界性税改政策及国内的宏观经济环境发生变化的条件下，目前我国企业所得税的税收征管制度，在体现税收公平与效率、发挥税收对经济结构的调节作用、税收…摘要：在世界性税改政策及国内的宏观经济环境发生变化的条件下，目前我国企业所得税的税收征管制度，在体现税收公平与效率、发挥税收对经济结构的调节作用、税收的征管模式与手段、税源监控及税收服务体系等方面存在诸多问题，已不完全适应社会主义市场经济的客观要求，必须认真分析企业所得税征管方面存在的问题，并积极探索企业所得税征管改革的具体对策。

In addition, AHP is introduced to decide which one is the most proper . Finally, a case of North-east Medicine Group is used to put the thoery into pratice.

然后结合理论基础，提出企业战略性并购目标企业选择的原则和方法，并且将AHP法引入目标企业选择决策中来，最后用东药集团战略性并购目标企业选择的个案做一个应用实例。

The forming of the private corporate culture in Wenzhou is arranged on, the private entrepreneur"s quality , influence of good culture forever by development historical stage , region characteristic , enterprise"s system of enterprises, demonstrating the following characteristics : At spontaneous stage , it suffused withes to be familial to manage , pay attention to utility , corporate culture is boss's culture , weak heredity ,etc..

温州民营企业文化的形成受企业发展历史阶段、地域特征、企业制度安排、民营企业家素质、永嘉文化的影响，表现出以下特征：处于自发阶段、家族式管理、注重功利、企业文化就是老板文化、弱遗传性等。

Except as otherwise provided herein, all matters relating to the policies and management of the Venture and the conduct of business operation and affairs of the Venture shall be determined by unanimous approval of the Venturers except to the extent, if any, that specific authority may from time to time be granted in writing by the Venturers to any employed personnel of the Venture or any other party.

企业管理。除另有规定，如当投资方特别书面授权给企业受聘人员或其他团体的情况下，关于合营企业的所有政策，企业管理及业务开展事宜应由投资方一致同意决定。

This paper includes six parts: Part 1: probing into the strategy position of retail enterprise in national economy, the problems and solutions of domestic retail enterprise, the characteristic and meaning of retail enterprise tax planning, the items of taxations covered by retailed enterprise and the space of tax planning.

本文共分六个部分：第一部分：探讨了零售企业在国民经济中的战略地位、我国零售企业存在的问题与对策、零售企业税务筹划的特点和意义及零售企业涉及的主要税种及税务筹划空间。

Starting from human resources capitalization in the financial accounting, the effect of human resources capitalization upon enterprise management is analysed using comparative and analytical method. It is held that the effects are mainly shown in the contents of financial statements and the changes in structures, in current gains and losses and taxations, the enterprise cupital, enterprise financial management and enterprise operation management.

从人力资源资本化在财务核算中表征入手，运用对比分析方法，分析了人力资源资本化对企业管理的影响，认为这一影响主要表现在使财务报表的内容和结构发生变化、对当期损益与纳税的影响、对企业投资资本的影响、对企业理财的影响以及对企业经营目标的影响等方面。

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