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In the family business, the executive is subjected to both of encouragement and restriction coming from family interest and affectionateness, so there are few chances the moral risk and the opportunism behaviors of the executives will occur.

在家族企业中,经营者受到来自家族利益和亲情的双重激励和约束,经营者的道德风险和机会主义行为发生的可能性都比较低。

The managers of state-owned firms can be bested, supervised and restricted effectively via market.

对国有企业的经营者的有效激励、监督和约束,要通过资本市场和经营者市场来实现。

In this paper, the common problem concerned by the investors and operators can be solved through the break-even analysis.

通过盈亏平衡分析可以解决投资者和经营者共同关心的问题,为投资者和经营者的决策提供有力的证据,提醒变动幅度较大的因素,减少亏本的可能性,实现利润的最大可能。

The behavioral alienation of executives in the state-owned enterprises is mainly caused by the contradictions in the principal-agent relationship, the flaws of protective arrangements for human capital, and the disposition of role and the alienation of power of executives..

本文试图运用经济学和管理学相关理论,分析国有企业经营者行为异化的原因及其内在机理,说明经营者行为异化的主要影响因素,进而提出治理的对策。

The quality supervision departments, industry and commerce administrative departments, and food and drug supervision and administration departments at and above the county level shall enter the information on the food producers' recalls of food failing to meet the food safety standards and the food business operators' cessation of business operations on food failing to meet the food safety standards into the food safety credit files for food producers and business operators.

县级以上质量监督、工商行政管理、食品药品监督管理部门应当将食品生产者召回不符合食品安全标准的食品的情况,以及食品经营者停止经营不符合食品安全标准的食品的情况,记入食品生产经营者食品安全信用档案。

Because traditional finance subject utmostly canonize the rational selected mode and methodology which keep the form of the financial interest need of the enterprise and its stockholders and the network of their financial relationship out of its analytic area, so liking the mainstream economics, traditional finance subject can not offer trustworthy explains to many financial affairs and can not prescribe the right policy prescription to the important financial problems, either. As a result of the logistic and realistic errors in the traditional mode, it will have an important and practical meaning to bring the new system principle into the analytic area of the financial subject and to develop the financial theory. The main points of this dissertation are as follows: The financial affairs of an enterprise are not the inner actions of the individual firm, but the function of the financial network of stockholders, so we should use the limit of the affairs not the inner property or inner driving force to interpret the financial affairs of an enterprise, we should use the method of circuital analysis not of individual analysis to investigate the financial affairs of an enterprise; The financial affairs of an enterprise is a social behavior, it is involved in the social structure and is restricted by the social structure, so we should care for the social characters, social responsibilities and social effects of the financial affairs of an enterprise; The financial network of stockholders is composed of five phases as follows: the finance of external stockholders, the finance of the operator, the finance of function, the finance of subsection and the finance of the stuff, in which the finance of the operator is dominant; The operational intensity and efficiency of the financial network of stockholders are influenced by technical factor as well as institutional factor, in which institutional factor is the fundamental character of financial affairs. Ultimately the substance of the financial affairs is the arrangement and operation for the financial system by stockholders; The relationship between enterprise and its stockholders is cooperative and conflicting. The important mechanism to solve the financial conflict between stockholders is the construction of the financial system, including the formal and informal system construction. Information and faith are the important mechanism to coordinate the financial conflict between stockholders, so we should pay much attention to the research of formal and informal system.

本文的主要观点是:企业财务行为不是企业个体内部的行为,而是利益相关者财务网络行为,因此应当用对行为的结构限制而不是企业个体的内在属性或内在驱力来解释企业的财务行为,用网络分析的方法而不是个体分析的方法研究企业财务行为;企业财务行为是一种社会行为,它嵌入于社会结构之中,受企业财务所处的社会结构的限定,因此应当关注企业财务行为的社会性质、社会责任和社会后果;利益相关者财务网络内含外部利益相关者财务、经营者财务、职能财务、分部财务和员工财务五个层次,其中经营者财务在其中占据主导地位;利益相关者财务网络的运作强度与运作效率既受技术性因素的影响,又受制度性因素的影响,其中制度性是财务的根本属性,企业财务的实质说到底还是面向利益相关者的一种财务制度性的安排与运作;企业与利益相关者之间以及利益相关者相互之间的财务关系具有合作性与冲突性,化解利益相关者财务冲突的重要机制是财务性的制度建设,包括正式制度建设与非正式制度建设,信息和信任是协调利益相关者财务冲突的重要机制,因此应当高度关注财务的正式和非正式制度的研究。

Article 14 After the concessionaire is determined, the implementation unit shall conclude a concession contract with the concessionaire.

第十四条特许经营者确定后,实施单位应当与特许经营者签订特许协议。

We can also divide the whole paper into 3 parts in accordance with consecution.

第一部分(第2章和第3章)以美国为例,介绍了经营者股票期权的发展历史、概念及其理论基础并对经营者股票期权的种类进行了概括。

The cause is that depending strength of government only to hit lawless proprietor and safeguard consumers leigitimate rights and interests is limited, because the proprietor can constringe the action of self due to the government strike it strongly in the short-term , but government can not be persisted over a long period of time because of the restriction of resources such as funds etc.

通过分析发现,单纯地依靠政府的力量来打击不法经营者、维护消费者合法权益的作用是有限的,短期中经营者会因为政府加大打击力度而收敛自己的行为,但政府由于受经费等资源的限制,不可能长期坚持下去。

In the implementation of annual salary system in SOE there are some problems, such as a big income gap, single income and disproportional profits and responsibility.

国有企业在实施年薪制过程中,存在经营者收入差距大,收入结构单一以及企业利润与经营者责任不相符的问题。

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