企业

Secondly, this paper analysised the core enterprise in SC, pointed out the commercioganic 7 aspects of the core enterprise for partner, it included the sway in industry of core enterprise, the product exploitation ability and occupancy share in market of core enterprise, the main product structure of core enterprise, business credit standing of core enterprise, the management antilogy and cooperation inspirit of core enterprise, the finance status of core enterprise, these also are demand of partner for core enterprise in SC, in the same time, it analysised 5 points demand of core enterprise for partner.

其次，分析了供应链中的核心企业，指出了核心企业对合作伙伴的内在吸引力的七个方面，它们包括核心企业在行业中的影响力、核心企业产品的开发能力与在市场中的占有率、核心企业主导产品的结构、核心企业的商业信誉、核心企业的经营思想与合作精神、核心企业的财务状况，这也是合作伙伴对供应链中核心企业的要求，同时分析了核心企业对合作伙伴的5点要求。

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。

At present under the socialist market economy condition, completes the enterprise staff thought political work the key is the Central Party Committee 17 big spirits in every sense of the term implementations basic unit Since the specially reform and open policy, has had many head of undertaking, deceives both superiors and subordinates works for one's own interests under the guise of working for the public, thought the present does not have the movement, in the waist the animal pen axe, the fan which in the hand takes, often on greatly sends the arms, teaches whips the staff, often on to the authority coerces the staff, simply not staff when the person looked, the wages casually decides, bully softly, is hard feared, pays out the wages not to have the pay list, wants to give how many to give how many, Sunday does not let the staff rest, does not pay adds the spot to spend If you offer an opinion to him, regards you is the thorn in one's side, the thorn in the side, does everything possible to carry on retaliates you, and direct descendant wilfully tolerates using the hand in authority to oneself, to give the green light to something, to holds the different political view greatly to open killing They use in the hand two "magic weapon" to benefit as the third party in a dispute, deceive both superiors and subordinates flatter the higher authority, exploits power, violates the country head of undertaking the cadre relative about to forbid in this enterprise to be engaged in production management the stipulation Also uses in the hand the authority private full center pouch, is greedy, does everything possible to concoct pretexts makes the forged account, high keeps off the office supplies with the government money purchase modern age to converge the oneself to have, makes the forged account to reimburse the beach person cost, digs national the corner of a wall Then receives using the duty gives the sales commission,包产 outside the package exits the enterprise outside, fishes for the wealth, even allies the annual bonus, violates the country and the enterprise stipulated, then 参股using the duty manages the enterprise But greatly gives the discount in the staff benefit treatment aspect, in 工资分 is joined to greatly makes the issue, drills the national policy spatial, borrows the wage reform is the excuse, seeks the benefit for own clique, borrows the work then to provide the special sedan car for the enterprise basic unit leadership, all expenses completely are responsible by the unit, to become not to pay the solid private sedan car The party and the country stressed repeatedly that, strictly prohibits the leading cadre to exploit power, but such stipulation into head of undertaking cadre's neglected advice, really it may be said in has the policy, gets down has the countermeasure If the country does not carry on effective supervising and managing to the enterprise, does not carry on the strengthened management, gets down for a long time, they can depend on right and not the improper income become the millionaires and surely the wealthy man, the state asset can massively drain, but government's policy can become a mere scrap of paper, loses it in common people's prestige Let these clothes eating insects embezzle national the property, thus causes the enterprise to move towards goes out of business, such example is too numerous to cite individually The working class is the national master, such formulation until now is does not have the question, but present working class's actual condition how?

目前在社会主义市场经济条件下，做好企业职工思想政治工作的关键是把党中央十七大精神不折不扣的贯彻到基层。特别是改革开放以来，有不少的企业领导，欺上瞒下假公济私，认为现在没有运动，腰里苄着斧子，手里拿的扇子，动不动就大发干戈，训策职工，动不动就以权力要挟职工，简直不把职工当人看，工资随便定，欺出软，硬出怕，发工资没有工资单，想给多少给多少，星期天不让职工休息，不付加斑费。如果你给他提意见，就视你为眼中钉，肉中刺，想方设法进行报复你，利用手中的权力对自己和嫡系任意纵容，大开绿灯，对持不同政见者大开杀界。他们用手中的两件"法宝"渔翁得利，欺上瞒下讨好上级，以权谋私，违反国家关于企业领导干部亲属禁止在本企业从事生产经营活动的规定。还利用手中的权力私饱中囊，多吃多占，想方设法巧立名目做假帐，用公款购买现代高挡办公用品归为己有，做假帐报销滩人成本，挖国家的墙角。利用职务之便收授回扣，把企业外包产品外包出去，从中捞取钱财，甚至加盟人股，违反国家和企业规定，利用职务之便参股办企业。而在职工福利待遇方面大打折扣，在工资分配上大做文章，钻国家政策的空，借工资改革为借口，为自己的小集团谋利益，借工作之便为企业基层的领导配备专门的小轿车，一切费用全部由单位负责，成为名不付实的私家小轿车。党和国家一再强调，严禁领导干部以权谋私，而这样的规定成为企业领导干部的耳旁风，真可谓上上有政策，下有对策。如果国家对企业不进行有效监管，不进行强化管理，长期下去，他们会靠正当和不正当的收入成为百万富翁和千万富翁，国有资产就会大量流失，而政府的政策就会成为一纸空文，失去其在老百姓中的信誉。让那些蛀虫侵吞国家的财产，从而使企业走向倒闭，这样的例子不胜枚举。工人阶级是国家的主人，这样的提法至今是没有问题的，可是现在的工人阶级的实际状况又如何呢？

Competent commercial departments at all localities shall actively coordinate pertinent local departments for support small and medium circulation enterprises to promulgate tax and financial support policies related to pioneering work encouragement and supports given to small and medium circulation enterprises for business innovation, technical innovation and market exploration, reduce costs for the restructuring and reform of small and medium circulation enterprises, encourage the financing by means of income from operation of state-owned enterprises' assets, liquidity of commercial land, reduction of state-owned capital in circulation enterprises, transfer and financial allocation, in places where conditions permit, set up special funds for the reform of state-owned small and medium circulation enterprises which shall be used to pay the restructuring fee which is payable by and fails to be paid by restructured enterprises lacking strength to do so, and to pay the social insurance and economic compensation, the payment of which the cash after liquidity of assets of enterprises in bankruptcy is not sufficient to cover, actively coordinate with the local department for real estate administration for its support, solve problems on the ownership of commercial real estate which has been used for long by state-owned small and medium circulation enterprises, and earnestly implement the preferential policies of the State concerning the reemployment of laid-off workers by enterprises and concerning the establishment of small and medium enterprises by laid-off workers from state-owned enterprises.

各地商务主管部门要积极协调当地有关部门出台鼓励创业、支持中小流通企业经营创新、技术创新和开拓市场的税收政策和金融支持政策，降低中小流通企业的改革、改制成本。鼓励有条件的地方通过国有企业资产经营收益、商业用地变现、流通企业国有资本减持、转让以及财政拨付等方式筹措资金，建立国有中小流通企业改革的专项资金，用于无力支付改制费用企业的改制费用以及破产企业资产变现后不足支付职工社会保险、经济补偿等方面费用。要积极协调，争取地方房产管理部门的支持，解决国有中小流通企业长期使用的商业用房产权归属问题。要认真落实国家关于企业吸纳下岗职工就业和国有企业下岗职工创办中小企业的优惠政策。

In view of the general relationship between corporate income tax burden and scale of enterprises, in a rectangular coordinate system, suppose that ordinate axis stands for tax burden and abscissa axis stands for scale of enterprises, then the curve of tax burden of three cities' enterprises is like a flat S. that's to say, tax burden of the smallest enterprises is relatively high, that of enterprises scaled from 5 million to 10 million yuan is the lowest, and then tax burden increases with the scale going up. The trend continues until the scale of enterprises is beyond 100 million yuan and the top point appears. When the scale of enterprises expands to 800 million yuan, the tax burden starts to turn down and is lower than that when the scale of enterprises is beyond 100 million yuan.

就企业所得税负担与企业规模的一般关系看，如果以直角坐标系的纵轴表示税负，横轴表示企业规模，那么随着企业规模的变大，三城市企业的税负曲线呈一个平躺着的S形状，即规模最小的企业税负较高，500到1，000万元企业的税负率最低，然后企业的税负率开始随规模的增加而提高，这种趋势一直延续到企业规模超过1亿元时达到最高点，待企业规模继续扩张到8亿元左右时，税负开始回落，并将低于原先超过1亿元时的水平。

At present, Zhao organized and the management Chinese side Enterprise has been evaluated by the Chinese five ore chemical industry import and export chamber of commerce AAA the level credit enterprise, by the Agriculture Bank of China Shanxi Province Branch, the letter bank Taiyuan Branch, the Minsheng Bank Shanxi branch is evaluated not bad record and defends the credit enterprise, is evaluated tax payment pivot man, the demonstration enterprise by Internal Revenue Service, in the customs, the outer tube aspect is prompt, the code of honor, does not have any bad record, evaluates the model enterprise by Tianjin and Dalian Customs, and after-crops "not bad records" the enterprise document; Zhao managed the foreign enterprise is evaluated the No.1 enterprise, some section of Listed enterprise produced the product was also commended US's; Zhao now in the US, Japan, Singapore, Australia, Germany and Britain has the enterprise and the staff, altogether managed 15721 professional supervisors, to buy the hand, to sell the hand and the staff member.

目前，赵尚阳创办和管理的中方企业已被中国五矿化工进出口商会评为AAA级信用企业，被中国农业银行山西省分行、中信银行太原分行、民生银行山西分行评为无不良记录和守信用企业，被国税局评为纳税标兵、示范企业，在海关、外管方面规范、守信，无任何不良记录，被天津和大连海关评为模范企业，并下发"无不良记录"企业文件；赵尚阳管理的外商企业被评为No.1企业，有一上市企业生产的产品还受到美国的肯定和表彰；赵尚阳现在在美国、日本、新加坡、澳大利亚、德国和英国都有企业和工作人员，共管理着15721名职业管理人、买手、卖手和职员。

The paper also gives an analysis to a champion enterprise in constructing a virtual enterprise, including its function, conditions, and principalship arrangement. Then, the paper discusses the classification of different partner enterprises, and adopt the risk matrix to evaluate the choosing process of partner enterprises. After deciding all member enterprises, the paper puts an emphasis on the construction process and pattern of virtual enterprises. Finally, the paper conducts a detailed study on the integration of core competence, the motivation of virtual enterprises, the distribution of control power and cross-cultural management.

在此基础上，先从盟主企业角度，阐述了在组建虚拟企业过程中，盟主企业担当角色，应有的职能、盟主企业必备的条件，及委托权安排；然后讨论了伙伴企业的分类，提出了伙伴企业的选择流程，应用风险矩阵评估了伙伴企业的选择过程；在确定好各个成员企业后，着重分析了虚拟企业的构建流程、构建模式；具体研究虚拟企业核心能力整合、虚拟企业激励、控制权分配、跨文化管理。

However, how to configure these resources has a basic managing problem, corporation mangers hold theirs resources configuring rights. Determined a corporation developing direction. In a corporation, planer, director, they are all personating an important part. In fact, a manger's ability and diathesis influence theirs development. Therefore, at modern management situation .the most important thing is manger's diathesis.

企业管理者掌握着企业发展所需资源的配置权力，决定了企业的发展方向，是企业发展目标确认者、计划制定者、工作指导者，在企业中扮演着重要角色，在一定程度说，企业管理者的水平高低、素质高低决定了企业的发展，所以，在现代企业管理研究领域中，对企业管理者，特别是企业管理者素质的研究具有重要意义。

This article unifies to the original literature and the author case research, has analyzed the enterprise quality control influencing factor, has studied the enterprise culture to the enterprise quality control action mechanism, and take the Accounting firm as an example, elaborated the enterprise culture and the enterprise quality control's interaction, pointed out the enterprise must construct take the quality must unify enterprise own characteristic and the profession request as the guidance enterprise culture, to enterprise culture's three big member, namely the energetic culture, the system culture and the behavior culture carries on remoulds, causes it to manifest the enterprise fully take the quality as the guidance cultural objective.

本文结合对原有文献及笔者身边的案例的研究，分析了企业质量控制的影响因素，研究了企业文化对企业质量控制的作用机理，并以会计师事务所为例，阐述了企业文化与企业质量控制的相互作用，指出企业要建设以质量为导向的企业文化必须结合企业自身特点及行业要求，对企业文化的三大结构要素，即精神文化、制度文化及行为文化进行重塑，使之充分体现企业以质量为导向的文化宗旨。

China first introduced in the German style of windows and doors and realize the localization of production enterprises in the first domestic product of pure wood, wood kits series of high-grade aluminum windows and doors of the enterprise; first independent development and production of high-end Italian-style windows and doors to the enterprise; The first domestic product in the U.S.-wood, aluminum doors and windows of the series of package-enterprises; first in domestic development and production of wood walls of the family business; first independent development and production of a bullet-proof, anti-riot high-grade security doors and windows; first In the domestic development of intelligent control window and put into application the enterprise; first designed and produced in line with developed Western countries, diplomatic building a high standard and comprehensive prevention requirements of the special windows and doors; first to the United States, Japan and other developed Western countries, exports High-end doors and windows of the enterprise; first in the developed countries to establish branches of the windows and doors manufacturing enterprises in 2000 passed the ISO9001 international quality system certification, and in 2003 for the successful version in 2000 by the British Royal USK international certification in 2001 by Branch Appointed as "Technology Pilot-oriented enterprises" in Beijing in 2003 were rated "famous trademark" in 2003 by Beijing as "a brand-name enterprises" in 2003 was China Building Decoration Association as "well-known brands." Municipal Science and Technology Commission in 2005 was awarded the "high-tech enterprises that certificate" for five consecutive years was in the Trade and Industry Bureau as "Shou credibility of the contract unit."

第一个在中国引入德国风格门窗并实现本地化生产的企业；第一个在国内生产纯木、铝包木系列高档门窗的企业；第一个自主开发并生产出意大利风格高档门窗的企业；第一个在国内生产美式纯木、铝包木系列门窗的企业；第一个在国内开发并生产木质幕墙系列产品的企业；第一个自主开发并生产出防弹、防暴高档安全门窗；第一个在国内开发出智能化控制窗并投入应用的企业；第一个设计并生产出符合西方发达国家外交机构建筑高标准、综合性防范要求的特种门窗；第一个向美国、日本等西方发达国家出口高档门窗的企业；第一个在发达国家设立分公司的门窗制造企业；2000年通过ISO9001国际质量体系认证，并于2003年成功换版；2000年通过英国皇家USK国际认证；2001年被科委评为&科技先导型企业&；2003年被评为北京市&著名商标&；2003年被北京市列为&创名牌重点企业&；2003年被中国建筑装饰协会评为&知名品牌&；2005年获得市科委颁发的&高新技术企业认定证书&；连续五年被市工商局评为&重合同守信誉单位&。

Cynanchum Lingtai apricot production in the average weight 65 grams, the brightly-colored fruit, juicy rich, sweet-sour taste, sweet from the nucleolus, when the late Qing Dynasty famous Shaanxi, Gansu provinces, the Qing imperial court Tongzhi tribute for years.

灵台生产的牛心杏平均单果重65克，果实色泽鲜艳，汁多味浓，甜酸适口，离核仁甜，清末时就驰名陕、甘两省，清同治年间曾为朝廷贡品。

Chenopodium album,Solanum nigrum, and Amaranthus retroflexus were very susceptible to the herbicides. Polygonum persicaria and Abutilon theophrasti were relatively less susceptible to the herbicides, and Lycopersicon esculentum was not susceptible to it. The relationship between reduction rates of weed biomass and PPM values of weed leaves 2,4, and 6 days after treatment was established.

供试的6种杂草对该混剂的敏感性存在显著差异：红心藜Chenopodium album、龙葵Solanum nigrum和反枝苋Amaranthus retroflexus对该混剂最敏感，ED90值分别为47.65、71.67和29.17g/hm2；春蓼Polygonum persicaria和苘麻Abutilon theophrasti敏感，ED90值分别为96.91、114.20g/hm2；而番茄不敏感。