我国中小企业服务机构发展现状分析

中小企业是促进经济发展、推动创新和增加就业的重要力量,中小企业服务机构在其发展中发挥相当重要的作用。从中小企业服务机构的分类、存在问题以及对其发展建议三个方面分析我国中小企业服务机构发展现状。

传染效应还是竞争效应——食品制造业声誉危机溢出效应的实证分析

本文从食品制造企业行业地位显著性和企业专业性两方面对危机事件的声誉溢出效应进行探讨,证实了声誉危机的溢出效应表现为竞争效应,具体而言,在(-1,1)窗口期内,受讯企业地位显著性越强,声誉危机的竞争效应越强;在(-10,10)窗口期内,受讯企业专业性越强,声誉危机的竞争效应越强。

石家庄亚坤散大蜗牛开发有限公司简介

亚坤公司是我国规模最大的,开发欧洲食用蜗牛的专业性企业。公司自1991年创立以来,已建成百亩蜗牛养殖基地、蜗牛食品加工厂、法国巴黎办事处和亚坤蜗牛西餐厅。亚坤公司在全国领导蜗牛养殖户1万多个,已形成养殖、加工、出口一条龙服务的连锁生产经营能力,产品出品供不应求,成为中国蜗牛行业开发蜗牛产业的核心力量。欢迎全国乡、镇。

Audit Committee Attributes on Audit Fees： The Impact of Malaysian Code of Corporate Governance （MCCG） 2007

The evolution of corporate governance has created a competitive environment among the companies to catch the attention of investor＇s confidence. This paper aims to examine the relationship between the audit committee attributes and the audit fees. Specifically, this paper aims to examine the effects of audit committee expertise （number of financial-related director＇s trainings and experience） on audit fees. The data are obtained from annual reports of the population of Bursa Malaysia listed companies for both Main and Ace markets in year 2008. The results show that audit committee size is significant and has a positive association with audit fees. However, audit committee＇s financial related training is significant and has a negative association with audit fees. These results suggest that financial training of audit committee could have an impact on the lower audit fees. However, audit committee expertise is significant and has a positive association with audit fees. This suggests that financial-related training is needed in order to enhance the expertise of audit committee members.