国有企业

Executed double displacement of company assets and worker identity in October 2001, through deepening the reform of system of company property right, straightened relation of belongings, property right, realized; of anthropomorphize of capital, property right to pass the labor relationship that straightens employee, as new as employee establishment new-style labor concerns.

浙江省诸暨市长途汽车运输有限公司的前身是有着50年历史的一家国有运输企业。2001年10月实行了企业资产和职工身份双置换，通过深化企业产权制度的改革，理顺了财产、产权关系，实现了资本、产权人格化；通过理顺员工的劳动关系，与员工重新确立了新型的劳动关系。

Conscientiously do asset disposal programme last year against assets of the assessment results, a follow-up, further funds between state, collective and individual interests, reasonable disposition of assets; Equity structure of the programme diligently, in accordance with the requirements of sustainable development for enterprises, the establishment of reasonable equity structure, integrated into holding face, percentage, holding objects and conditions, Holding forms and relevant supporting policies that open, fair, just, transparent; conscientiously working resettlement programme, with the stock assets settlement of issues left over by history with more features I Homes surplus personnel for the relevant policies, reasonable and lawful solution to the issue of labor contracts with employees of the conversion from state-owned assets set piece, the resettlement of surplus personnel, efforts to stabilize; conscientiously do corporate management structure programmes in strict accordance with the requirements of the modern enterprise system, and regulate the establishment of the Board, shareholders, the board of supervisors, and reasonable adjustment of production structure and organization of production patterns; conscientiously party and mass organizations reform programmes, and actively explore the relationship between the party organizations working system, the forms of organizations, activities, party and mass organizations play a good role in the development of enterprises should be; conscientiously development plan starting from the structure and mechanism, innovation, better planning of new business development ideas, direction, objectives and initiatives.

认真做好资产处置方案，针对去年资产评估的结果，做好后续工作，进一步清产核资，兼顾国家、集体、个人三者利益，合理处置资产；认真做好股权结构方案，按照有利于企业持续发展的要求，合理设置股权结构，综合考虑持股面、持股比例、持股对象和条件、持股形式及相关配套政策，做到公开、公平、公正、透明；认真做好职工安置方案，用存量资产解决历史遗留问题，针对我院富余人员较多的特点，争取相关政策，合理合法地解决职工身份转换与劳动合同问题，从国有资产中划出一块，安置富余人员，努力做好稳定工作；认真做好法人治理结构方案，严格按照现代企业制度的要求，规范建立董事会、股东会、监事会，同时，合理调整生产组织模式和生产组织结构；认真做好党群组织改革方案，积极探索党群组织的工作体制、组织形式、活动方式，发挥好党群组织在企业发展中应有的作用；认真做好发展规划方案，从体制和机制入手，大胆创新，规划好新型企业发展的思路、方向、目标和举措。

The result shows that both the structure and factors mentioned above are different from those in other developed regions, e.g., most of the SMEs are state-owned and traditional manufacturers with low accumulation of funds and high assets-liabilities ratio, the selection of financing for liabilities has been transferred to commercial credit from traditional bank loan or other forms of indebtedness, the total assets and number of employees are significantly related to the financing for liabilities, which shows that the "scale discrimination" is specially obvious in the Northeast China's old industrial base.

其结论是：东北老工业基地中小企业融资结构及影响因素明显不同于经济发展水平较高地区，国有中小企业比重较高且大多集中于传统制造业；企业内部积累偏低、资产负债率较高，但其债务融资选择已由传统的银行贷款向商业信用等其他负债转移；企业负债融资与总资产和企业人数等规模指标显著相关，"规模歧视"在东北地区表现得较为突出。

It is carried out generally in the enterprise reform of collective property not only, and also was introduced the reform of state-owned small company and enterprise of other economy component, and obtained certain result, in be small look forward to.

它不仅在集体性质的企业改革中普遍推行，而且也被引入了国有小企业和其他经济成份企业的改革，并且取得了一定的成效，为中小企。。。

These issues and problems make the corporational groups lose control of their finance and the disappearances of national assets arise repeatedly.

本文根据企业集团财务控制的相关概念和理论基础，对企业集团财务控制的概念及特点进行了系统剖析，力图构建一个企业集团财务控制理论体系的基本框架；从S高速集团财务控制的现状出发，依据提出的财务控制的理论，对S高速集团财务控制问题进行系统的研究，重点从完善母子公司治理结构、强化预算控制、集中控制集团资金、委派独立财务总监、加强内部审计、完善内部信息制度等八个方面提出了相应的对策。S高速集团是我国特大型国有独资企业，集团资产规模位居省管企业第一名，列2006年度"中国最大500家企业"第314位，本文选择S高速集团财务控制问题作为研究对象，具有一定代表意义。

After the introduction to the features of the state-owned construction enterprises, the background of the sampled enterprise, and the theory of PRP, the thesis thoroughly dissertates the existing PRP solution in the sampled enterprise, and carefully studies on the inquisitional data and results, and then it is believed that the PRP is on the whole successfully executed in the sampled enterprise but still has some practical problems which can be settled by the proposed solutions.

在介绍了国有建筑企业的特点、案例企业的背景，介绍了PRP绩效薪酬理论后，论文详尽介绍了案例企业现行的项目经理绩效薪酬方案，并对调查的数据及结果进行了仔细的分析研究，从而评估该绩效薪酬方案在该企业中实施是成功的，但依然存在一些问题，对这些问题论文中提出了建议的解决方案。

We shall encourage dominating enterprises to merge with, restructure and administer under the custody the difficulty-ridden ones, declare bankruptcy of the insolvent enterprises with losses for long time and little hope of recovery, reinforce the guidance and regulation in the reform of small and medium circulation enterprises, standardize the operation during the restructuring of enterprises, prevent the loss of state assets, prevent the evasion and suspension of debts owned to banks, balance the reform, development and stability in a correct way, maintain legitimate rights and interests of workers and staff, as well as maintain the social stability.

鼓励优势企业兼并、重组、托管困难企业，对长期亏损、资不抵债、扭亏无望的企业依法实施破产。要加强对中小流通企业改革的引导与规范。在企业改制过程中规范操作，防止国有资产流失，防止逃废、悬空银行债务。要正确处理改革、发展、稳定的关系，维护职工正当权益，保持社会稳定。

We need to scandalize enterprises in laying-off. Those large scaled state-owned enterprises are to separate their main and assistant industry.

企业要规范裁员，有条件的国有大中型企业要通过主辅分离，辅业改制，分流安置企业富余人员，服务型企业要积极吸纳下岗失业人员。

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。

It indicates that the steel enterprise should be reformed and developed through product modification and product structure adjustment in order to upgrade products and increase competitive power in markets and therefore to rise to the challenge from WTO and steel markets globalized;the super large? sized steel trust should be constructed though stock ownership reorganization linked by capital so as to resist incursion of the steel magnate at abroad and rejuvenat.e national steel indutry; the mind should be emancipated, the concept should be changed , the power for the enterprise reforms should be enhanced, especially to reform management and administration systems to create sufficint and essential conditions for the enterprise rejuvenation and development.

本文认为，钢铁企业的改革和发展，应该以产品改造和产品结构调整为突破口，迎接WTO和全球化钢铁大市场的挑战，培育钢铁企业的产品升级能力和市场竞争能力；以资本为纽带，通过股份制改组，构建超大型的钢铁托拉斯，抵御国外钢铁巨头的入侵，振兴民族钢铁工业；解放思想，转变观念，加大国有大中型钢铁企业的改革力度，特别是要改革企业内部的经营机制和管理机制，创造企业振兴与发展的充分条件和必要条件。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。