大企业

Abstractor: This topic is "The Income-Sell-Stock System Of Garment Enterprise——Main office management subsystem", take the clothing enterprises in headquarters as the design object, for the headquarters system in each kind of documentary evidence establishment unified database, utilizes the small ERP system which the object-oriented thought develops.

经济的全球化，给服装企业带来无限商机，同时也给服装企业的生产制造带来越来越大的压力。许多企业通过采用新技术，引进服装CAD技术来改变生产工艺，提高产品质量；通过采用电子商务系统，进行网上营销，获得市场信息。在激烈的市场竞争环境中，单靠这些是不够的，不能为一个服装企业在管理上提供更多的帮助，而企业的管理，资源合理的计划和控制才是企业能够长期发展的有效保证，为此服装ERP系统应运而生。

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。

In 2009, aiming to cultivate a harmonious spirits and environment and consolidate the existing cultural foundation, the community plans to carry the first cultural festively, which will consist 5 sports contests: basketball, table tennis, tug-of-war, billiards, Chinese chess and go; 5 theatrical performances: singing contest, open-air dancing contest, Kara OK contest, speech contest, closing and Awards Presentation ceremony; cultural and educational propagandas: forum by non-state-owned enterprises and organizations, training on dancing, gymnastics and gongfu, exchange on calligraphy, painting and photograph, reading salon (combined with "National Reading Month") and film exhibition; investigation and study: building up enterprise culture, construction of Party structure in non-state-owned organizations, construction of regional league, safety in production, birth control; model election: Top 10 post masters, Top 10 entrepreneurs, Top 10 Party Member, Top 5 enterprise and excellent employees.

2009年，社区以培育和谐企业精神、营造和谐文化氛围、夯实和谐文化基石为入手，以"首届职工文化节"为载体，举办"五个一"体育联赛：篮球、乒乓、拔河、台球、象棋和围棋；"五个一"文艺汇演：企业之歌比赛、企业广场舞比赛、职工卡拉OK比赛、职工演讲比赛、闭幕式文艺大汇演及表彰会；"五个一"文化宣教：非公企业社会组织建设论坛、舞操剑拳培训、书画摄影交流、职工读书沙龙（结合全国读书月试点活动）、大片电影展播；"五个一"调研考察：企业文化建设、非公党建、区域团建、安全生产、计生工作考察学习；"五个一"先锋评选：十佳岗位能手、十佳创业之星、十佳优秀共产党员、五型企业、五星员工。

Besides, when in making tax planning, a company has to take into consideration the following two factors: one is the interaction between economy and tax, and the other is the property of a certain kind of taxes themselves. In this paper, the author tries to put forward some concrete approaches to tax planning, by analyzing the planning of certain taxes that will greatly affect the profit of a real estate development company, such as enterprise income tax and glebe value-added tax.

为了获取更大的收益，房地产开发企业必须对需要进行筹划的税种进行选择，本文通过对营业税、企业所得税、土地增值税等对房地产企业收入影响较大的税种进行具体的税收筹划分析，进而提出一些筹划的操作方法以供探讨。

Although the theory is simple and clear,but it does not consider the costs of tax planning, especially the hidden tax burden as well as non-tax costs. The goal of the traditional theory is tax minimization, the goal is defective. In1992, Scholes and Wolfson put forward the concept of effective tax planning in their book"Taxes and business strategy". To a large extent ,the theory makes up for the limitations of early tax planning.

该理论虽然简单明确，但是它没有全盘考虑税务筹划的成本，尤其是隐性税负以及非税成本，只以纳税最小化为目标，这是该传统理论的最大缺陷，同时，该理论仅站在企业角度进行税务筹划决策，忽略了企业利益相关者的税收利益。1992年，迈伦·斯科尔斯和马克·沃尔夫森在其著作《税收与企业战略》中提出了有效税务筹划的概念，在很大程度上弥补了早期税务筹划的局限性。

With the internationality of social and economy activities, the informationality of these activities, the integration of collaboration process, the organization form has experienced many changes. The real estate industry also has new characteristics. How to adapt to the changing external and internal environments, how to utilize the internal and external resources, improve the competition capability, enhance the competitive edge, become the main consideration of the real estate companies.

随着社会经济活动的国际化、活动方式的信息化、合作过程的集成化发展，企业的组织形态也发生了很大的变化，房地产行业也有了新的特点，如何适应内外环境的变化，整合利用好企业的内部和外部资源，提高企业竞争力，增强企业竞争优势，就成为房地产开发企业关心的核心问题，相应地房地产行业将出现几种新的企业模式。

The result shows that, the Direct Power Supply Model is inexorable selection of the whole social and economic development and the Yangtze River Power Corporation development. It also assesses one proposed strategy and finds that the active participation in price competition for networking, may help display the obvious low cost advantage of the hydropower enterprise, and the strive for direct power supply may afford more opportunity for the low cost enterprise to touch some of the end users. This not only helps to break the monopolized (currently an actually single agent) power purchase system, but also creates a policy advantage which helps the local areas to directly use the local water resources to develop large industries (for adjusting the industrial structure, increasing employment and especially for the relocation of emigrants). It also helps to develop the regional economy. Besides, this strategy will also promote the cooperation with other related enterprises, and thus promote the development of a multiple-element industry. Because the Direct Power Supply Model can make the low cost hydropower firm master partly terminal customers, then it is a normous chance for the low cost hydropower firm.

研究结果表明，直供电商业经营模式是中国整个社会经济发展和长江电力公司企业发展的必然要求和选择，在理论和实践也是切实可行的；直供电商业模式不局限于定向"电力公司"——电网购电客户，也应可约定直接向大用户，这样可以使低成本的水电公司有机会掌握部分终端客户，这除了可以打破当前实质上的单一主体的垄断购电体制外，还可以为直接利用当地水能资源、发展大工业、调整产业结构、增加就业尤其是安置移民、进而创造相当的政策性优势，进而促进区域经济发展，同时，还将有利于促进本企业与有关企业合作，发展相关多元化产业；由于直供电商业经营模式可以让低成本的水电公司掌握部分终端客户，所以对低成本的水电公司是一个巨大的机遇。

Guiding ideology:"we shall take the important thought of Three Represents as guide to action, fully implement the spirits of the Sixteenth National Congress of CPC, the Third Plenary Session of the Sixteenth Central Committee of the CPC and the national work conference on circulation held by the State Council, establish scientific development views, give full scope to the important role of small and medium circulation enterprises in creating more jobs, solving issues concerning agriculture, countryside and farmers, promote the sustained and coordinated development of national economy, propel the reform of small and medium circulation enterprises, push ahead the application of information technology and modern marketing techniques by these enterprises, vigorously develop modern circulation modes, keep improving managerial and administrative expertise as well as the level of modernization, give more supports, take effective measures to solve major problems restraining the development of small and medium circulation enterprises, better the operating environment, and advance the sound development of small and medium circulation enterprises."

指导思想：以"三个代表"重要思想为指导，全面贯彻党的十六大、十六届三中全会和国务院召开的全国流通工作会议精神，树立科学发展观，促进大、中、小型流通企业的协调发展，充分发挥中小流通企业在增加就业、解决"三农"问题、促进国民经济持续协调发展等方面的重要作用，积极推进中小流通企业改革，推动中小流通企业运用信息技术和现代营销技术，大力发展现代流通方式，不断提高经营管理和现代化水平，加大扶持力度，采取有力措施切实解决制约中小流通企业发展的主要问题，改善经营环境，促进中小流通企业健康发展。

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。

In Sichuan Province ,it's the only company that passed the check of American FDA.At the same time,it provides with canned food as military supplies.What's more ,it's the largest canned meat processing company in the western part of China and the named canned food company of China medical association. Meining treats products' quality as life ,and emphasize the exploitation of market.

美宁是农业产业化国家重点龙头企业、全国农产品加工示范企业、全国首家出口肉类罐头一类企业、四川省唯一通过美国FDA复查的企业、军需罐头生产企业、西部最大肉类罐头加工企业和中国伊协指定罐头食品企业。

And Pharaoh spoke to Joseph, saying, Your father and your brothers have come to you.

47：5 法老对约瑟说，你父亲和你弟兄们到你这里来了。

Additionally, the approximate flattening of surface strip using lines linking midpoints on perpendicular lines between geodesic curves and the unconditional extreme value method are discussed.

提出了用测地线方程、曲面上两点间短程线来计算膜结构曲面测地线的方法，同时，采用测地线间垂线的中点连线和用无约束极值法进行空间条状曲面近似展开的分析。