企业

By analysing practices of Chinese enterprises strategy adjustment, the author discovers four strategi...

本文通过分析核心竞争力的确立与战略调整的目标和方向、组织结构变革与业务流程重组、企业文化的建设和品牌意识的培养以及名牌的建设等几个关键问题，提出了中国企业战略转型的对策：1、以核心竞争力为本，完成企业战略的选择与调整，实现价值的增长；2、以提高运营效率为目的，调整企业组织结构；3、以建设适合的企业文化为基础，营造良好的企业发展氛围；4、以名牌产品为载体，拓展企业的市场空间。

In order to resolve the problems of the enterprise information integration platform, such as the lacks of reconfiguration and transplantability that cant adapt to the development and change of business, the deficiencies in integrating the heterogeneous information resources, this paper expands the management ideology of ERP, which is based on the thorough research on the enterprise management theory, and combined with the analysis on the process of enterprise manufacture and business. Proposes the advanced enterprise management schema which is on the basis of the integration and conformity between BPR and ERP, adopts the method of Dynamic Enterprise Model, and supports the BPCI(Business Process Continuous Improvement).

为了解决企业信息集成平台普遍存在的适应企业业务变迁的可重构性和可移植性差和集成异质信息资源等方面的能力不足的问题，本文在对先进的企业管理理念进行了深入研究的基础上，结合对企业生产经营活动的分析，对企业资源计划的管理思想进行了扩展和延伸，提出了在将业务流程再造与ERP进行整合的基础上，采用动态企业模型的方法，支持业务过程持续改善的企业管理模式。

In this thesis's opinion, EIN and its application system is a complex system, its establishment must use the method of systems engineering. On the other hand, as a key subsystem of enterprise, EIN is related with other subsystem cheek by jowl, especially with enterprise management. Its establishment must be supported with the reform of enterprise management.

本文认为，企业信息网络工程及其应用系统的实施是一项复杂的系统工程，其建设必须按系统的方法进行；并且，企业信息系统作为企业的一个关键性子系统，与企业其它系统高度关联，与企业管理高度互动，企业信息网络建设必须与企业的管理变革同步推进。

In the process of writing,on the principle of reasonable,well-documented and well-knowing,the author provides its service goals and tries to further defined its special functions for amplifying the company"s management systems and operating mechanisms. The author also ports out the anything of the operating responsibly of the supreme administer should belong to the external auditing. The pattern of internal auditing should be choused or built on the basis of the actual situation. It can"t copy the actions of the foreign countries me chaniclly. The selective patterns for the different kinds of enterprises are introduced as well.

从国有企业扩大经营规模后内部控制，内部管理现实需要的立场出发，提出企业内部审计内向服务目标，试图明确，内部审计对企业机制健全和企业健康营运维护的特殊作用；特别指出对国有企业最高管理当局经武汉理工大学硕士学位论文营责任的审计应归之于外部审计；企业内部审计模式的选择与建立，不可生搬硬套国外作法，需要根据实际情况或是参考改造，或是摸索新建，并介绍了不同类型可供企业参考。

Chapter 9 is conclusion and future prospect. There are five innovative findings in the paper. Firstly, the evolvement of extensions and connotations of two reengineering styles is analyzed based on their high risk, and finding their trends of amalgamation. With this, the concept of corporation reengineering is then redefined combining core competence theory and ideas of process change management, and decompounding it into two parts: pre-reengineering and post-reengineering. Its inner relationships are analyzed and explained by economics theory. Secondly, establishing a analysis framework of reengineering risks, risk factors of foreign BPR are analyzed and concluded systematically for the first time. Reengineering risks are divided into three parts: plan, design and executive based on process and project management, then risk factors system is abstracted. Thirdly, 72 reengineering corporations in Jiangsu province are investigated on risk condition. Furthermore, risk factors in every part are analyzed and reduced experimentally by factor analysis method, and a risk factors system to suit Chinese corporation's reengineering is established. Fourthly, setting up a choice model of reengineering projects, the objective optimization model is presented to ascertain the weigh of each factor, a method of sequencing reengineering projects is presented so that risk of each reengineering project can be evaluated and compared effectively. Fifthly, an integration relationship model among IT, BPR and strategy is established aiming at productivity paradox derivative from IT and its dual effects on BPR, IT investment priorities in BPR is narrated deeply.

本论文的创新点体现在五个方面：1）基于上述两种重组方式的高风险性，对它们的外延和内涵演变进行了分析，发现它们日益融合的趋势；然后结合核心能力理论和流程变革管理的思想对企业重组的概念进行了界定，将其分为&前重组&和&后重组&两部分，并对其内部关系进行了详细分析，同时应用经济学理论对其进行了解释。2）建立了重组风险的分析框架，并首次较为全面地分析和归纳了国外企业重组的风险因素，根据重组的过程和步骤以及项目管理的观点，将重组风险划分为计划、设计和执行3个部分，并在此基础上提炼出企业重组的风险指标体系。3）运用现场访谈、问卷调查的方法，调查了江苏省72家企业重组的风险情况，然后利用因子分析法对每一部分的每一风险因素进行实证分析，对风险指标进行了约减，建立了比较完善的适合我国企业的重组风险指标体系。4）建立了重组变革方案的选择模型，然后针对不同的重组方案提出了确定指标权重的目标优化模型，并基于三角模糊数之间两两比较的可能度概念，提出了一种重组方案排序法，从而可以有效地对各种变革方案的风险进行评估和比较。5）针对信息技术所造成的&生产率悖论&现象及其对重组的双重影响，建立了信息技术、企业重组和企业战略之间的整合关系模型，并对重组中信息技术投资的优先权问题进行了深入的阐述。

3For a export-oriented enterprise, if the value of its products exported in the current year amounts to more than 70% of the total value of its products when the period for exemption and reduction of enterprise income tax as provided in Item 1 of this Article expiries, it may pay the enterprise income tax at half of the current tax rate, if the halved tax rate of enterprise income tax is lower than 10%, the enterprise income tax shall be collected at the rate of 10%.

产品出口企业，按本条第项规定减免企业所得税期满后，凡当年企业出口产值达到企业产品产值70％以上的，可按现行税率减半缴纳企业所得税，减半后的企业所得税税率低于10％的，按10％的税率缴纳企业所得税。

Shandong Fengxiang Group is principally engaged in chicken farming, feed processing, segmentation and cooked broiler products, spices, health products and other related industries in the production and operation is the first batch of 151 agricultural industrialization leading enterprises in key state, one of the focus of the National Food leading enterprises, China's top 50 meat businesses, top ten enterprises in the national food safety, foreign trade and economic cooperation advanced enterprises, the province plans to separate enterprise, AAA grade credit enterprise.

山东凤祥集团主要从事种鸡饲养、饲料加工、肉鸡分割及熟制品、调味品、保健品等相关产业的生产经营，是第一批151家农业产业化国家重点龙头企业之一，全国食品重点龙头企业，中国肉类食品50强企业，全国食品安全十强企业，外经贸先进企业，省计划单列企业，AAA级信用企业。

Faced with the new situation after China's entering into WTO together with challenges and competitions coming home and abroad,telecom enterprises should transform the traditional operation ideology and management pattern,bring enterprise culture into full play,and integrate the culture construction with the actions of the enterprise,turning it into the impetus for the development of the enterprise and a cardi...

面对加入WTO后的新形势，面对国际电信市场的竞争，面对国内各大运营商的挑战，电信企业的经营活动必须一改过去的经营思想、管理模式、经营模式，充分发挥企业文化的重要作用，把企业的文化建设与企业的经营活动紧密结合起来，使企业的文化活动成为推动企业经营的动力，成为提高企业核心竞争力的重要手段。

The paper concludes that:in addition to the influences from the factors of corporate and auditor,the corporate's auditor selection is influenced by the interlocked corporates' selection;the mechanism of influence is two aspects:the one is that the interlocking directorates is just the deciders who select the audit...

本文认为：企业在选择会计师事务所时，除了受到事务所和企业两方面因素的影响外，还受到联结企业事务所选择的影响；受联结企业影响的机制有二：一是形成联结企业关系的连锁董事和选择会计师事务所的决策者为同一主体；二是尽管有时主体不同，但在企业选择会计师事务所时，会受到联结企业的信息影响和社会影响。

China's top 100 enterprises fibreboard industry","national torch project" corporate "high-tech enterprises in Shandong Province","management model of the scene in Shandong Province enterprises","Star light industrial enterprises","AAA-level credit in the bank Enterprises "," provincial contract and trustworthy enterprise.

是&中国纤维板行业百强企业&、&国家级火炬项目&承担企业，&山东省高新技术企业&、&山东省现场管理样板企业&、&轻工明星企业&、&省农行AAA级信用企业&、&省级重合同守信用企业&。

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。