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And why the financial tsunami furniture enterprises of Guangdong such a tremendous impact, root causes, the foundry dependent overseas brand is the drawbacks of the largest such enterprises in this kind of "superiority" against the background of the market, except as federal, red apples, dynasty and a small number of first-class enterprises to maintain a clear development strategy, the overwhelming majority of the owners of a strong sense of satisfaction, enterprise weak, and many companies willing to do for others is only "awake" so that process Zhejiang School of Gary Coull, who ho Lee so that the whole camp Kawasaki friend who Shuanghu, or impressive, or quietly deep secret agents, outflanking the Guangdong faction of the majority of the non-market-oriented camp, resulting in Guangdong Furniture today the so-called "overseas markets are also fast and slow overseas markets also "dual-Ren situation.

而为何金融海啸对广东家具企业造成如此巨大的冲击,究其缘由,依附海外品牌的代工是此类企业最大的弊端,在这种&优越&的市场背景下,除了像联邦、红苹果、皇朝等少数一流企业保持着清醒的发展战略外,绝大多数老板们满足感强了,进取心弱了,不少企业甘于只为他人做&嫁衣裳&,让浙派的顾家工艺、利豪们,让川派的全友、双虎们等,或有声有色地、或悄悄地深耕细作,包抄了粤派所不注重的广大市场阵营,造成了今天粤派家具的所谓&快也海外市场,慢也海外市场&的双仞局面。

Since purchase has played a significant role in running costs of petrolic enterprises and it is also the key factor for petrolic enterprises to gain competitive edge, it is of great significance to study low-cost purchasing strategies and apply right strategies to purchasing management.

由于采购在油田企业的成本中占很大的比例,是油田企业获得竞争优势的重要领域,研究降低油田企业的物资采购成本,将正确的采购策略运用于油田企业的采购管理中具有非常重要的意义。

There are many problems for the cassava industrialization which can be illustratedas follows. As to planting, yield is still under lower level, for the manufactory, their scaleis small, distribution is dispersed, research capacity is unsustained, surroundingprotecting should be pay more attention and the connection with the farmer is to befurther solidified. Found on the result of the investigation, the key point is underthorough discussion, namely management, such as win-win system between farmer andcompany, as well as the advice for the development of cassava industrialization.

农民种植木薯人均收入500多元,木薯加工企业年实现工业总产值近7亿元,每年上缴地方政府财政上千万元,木薯产业已经成为县域经济的支柱产业之一;同时木薯产业化还面临很多问题,即木薯种植单产相对较低;加工企业规模小且分散;企业产品研发能力后劲不足;加工工艺技术相对落后,环保压力大;木薯种植农民与加工企业的利益联结不够紧密等。

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。

Is the core enterprise Yutong Group, founded in 1958, China's large military, civilian wheeled construction machinery manufacturing base, high-tech enterprises in Henan Province, the Chinese people Designated the People's Liberation Army engineering unit specializing in the production of military construction machinery manufacturers,"China's 500 largest industrial enterprises in machinery","Chinese electromechanical products export bases," enjoy an independent and "import and export operation rights."

宇通是一家大型现代化股份制企业集团,郑州宇通重工有限公司是宇通集团的核心企业,成立于1958年,中国大型军用、民用轮式工程机械专业制造基地,河南省高新技术企业,中国人民解放军工程兵部队定点军用工程机械专业生产制造商,&中国500家最大机械工业企业&,&中国机电产品出口基地&,享有独立自主的&进出口经营权&。

During the evolution of prosperity, there are three typical payment modes: Cash payment, once the earliest, soon was replaced by stock and debenture payment with the development of capital market. Because of the action of the bank and other financial agencies, deferred purchase and lever purchase have taken place of others above quickly.

在西方产权重组发展历史上,现金支付曾经是企业并购的一种最为普遍的支付方式,随着资本市场的日益发展,股票支付和债券支付对西方企业并购发展起了积极作用,之后鉴于银行和各种金融机构在企业收购中的影响愈来愈大,又出现了递延收购和杠杆收购等新的企业并购支付方式。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to o bt ain a great tax revenue income.

企业所得税是获利企业的一项重要税费支出,因此获利企业所得税税收筹划成为税收筹划的重点。本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析,提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择,可以使企业获得一笔较大的税收收益。

Then, there would be one day for the presentations by the experts in industry and one day to visit the enterprises such as Thales, INRIA and so on, according to interest. Another day has been used for each group, after necessary researches and investigations, contacts with the organizations concerned, to develop a simple plan to create an enterprise --- not a company, including the details of starting fundings, productions, markets, labor force, competitions etc. After the evaluation, such a plan should be showed in a "Grand Oral" in the evening to a jury combined with some leaders and experts of the enterprises, and to all the people in the hall. During the whole day, there were some journalists following, very interesting.

之后,一天时间,有企业界的专家作创业培训;一天时间,大家可以根据兴趣选择参观Thales,INRIA等十家大型企业;一天时间,每个小组经过研究和调查后,提出一个简单的创办一家企业——不是公司——的计划,包括起步资金来源、产品、市场、劳动力状况、市场竞争情况等,期间可以致电相关企业,计划通过评估以后,在当晚的&大讨论&中向大家和由一些企业的领导人和专家组成的评估委员会介绍,并且全天都有记者跟踪采访,非常有趣。

Is located in Xuzhou City, Jiangsu Province, Wu Jiawang District, the territory of the Beijing-Shanghai Expressway, Xuzhou east exit to the east, that is 5 kilometers, the transportation is very convenient, covers an area of 130,000 square meters, there are a two decades the history of phosphorus chemical production of medium-sized enterprises, as a national phosphorus trichloride, phosphorus oxychloride, deputy head of industry collaboration group units in 2005 through the ISO9000, ISO14000, ISO18000 system certification, enterprise for many years been rated as "heavy contract , and keeping promises "enterprise, financial credit AAA level enterprise.

徐州市建平化工有限公司,位于江苏省徐州市贾汪区大吴镇境内,京沪高速公路徐州东出口向东5公里即到,交通十分便捷,占地十三万平方米,是一家有着二十年历史的中型磷化工生产企业,为全国三氯化磷、三氯氧磷行业协作组副组长单位,2005年通过ISO9000、ISO14000、ISO18000体系认证,企业连续多年被评为&重合同、守信用&企业,金融资信AAA级企业。

Guangzhou Guangxing Poultry Equipment Co., Ltd. is a professional manufacturer of complete sets of automatic poultry equipments for raising birds and pigs. It is up to now the only enterprise in China that has the self-supporting authority to import and export large quantities of automatic poultry equipments and at the same time has passed ISO9001 International Quality System Certificate. The company has been awarded AAA Credit Enterprise of China Foreign Trade and "Outstanding Enterprise of China Livestock Industry", and it is also the Vice-chairman Enterprise of Poultry Branch of CAAA.

广州广兴牧业设备有限公司是开发和生产工厂化、集约化养鸡、养猪等机械自动化成套畜禽饲养设备的专业公司,是国内扩大机电产品出口生产企业,也是目前国内集约化养鸡成套自动化设备大批量出口并具有自营进出口权和通过ISO9001国际质量保证体系认证的唯一企业,又是中国对外贸易诚信AAA级企业,中国畜牧行业优秀企业和中国畜牧业协会禽业分会副会长单位。

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