我国中小企业业绩评价方法的改进

中小企业是我国经济的重要组成部分,对国民经济的均衡发展起到越来越关键的作用。但由于管理水平薄弱、技术创新能力不足,在当前的经营环境下我国中小企业普遍面临较大的生存压力。为了客观评价和分析企业财务状况、提升中小企业的管理水平、增强企业核心竞争力,我国中小企业有必要改进当前的业绩评价方法,对企业经营业绩予以科学的评价。

Financial Dependence and Economic Growth in Spain

The authors intend to contribute in this paper towards a debate on the consequences of external financing needs of small and medium enterprises （SMEs） regarding its economic growth. The authors＇ research differs for using like proxy of external financing dependence of SMEs the flows of investments that cannot be financed with generated cash flows. The results thus obtained show that financial dependence accounts for economic growth of SMEs, and that there are other variables of control of significance such as those of financial development. The authors present evidence on better soundness achievement about conclusions pertaining to SMEs if they obtained results emerge from independent sub-sectors in SMEs, especially in those countries with a higher percentage of small-sized companies, which do not answer in the same way to the considered model

Development of Small and Medium Enterprises （SMEs） Accounting Information System in Cluster of Kampung Laweyan Batik, Surakarta, Indonesia

The role of small and medium enterprises （SMEs） in the economy of a country was quite strategic, however the tightness of the competition, has allowed the SMEs into disadvantageous position. The SMEs need a precise accounting information system, thus the SMEs could improve the accuracy, validation data, productivity, and the competitiveness of enterprises. The problem of this research is how the SMEs accounting information systems in a cluster of Kampung Batik Laweyan Surakarta. To develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta, this research used research and development （R＆D） method. Data obtained through analysis of the company＇s business processes. Results of data analysis used to develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta. Accounting information system development consists of the structure of SMEs organizations, the general design of accounting information systems of the SMEs, flowchart and documentation of the SMEs accounting information systems, and accounting software of the SMEs

Familial and Territorial Values for Sustainable Entrepreneurship in Italy： Some Reflections in Theory and Practice]

This study reflects the specificities of family small- and medium-sized enterprises （SMEs） which are related to values, culture, and relationships with the territory （local context）. In the following sustainable and corporate social responsibility （CSR）-oriented strategies, family businesses are ＂assisted＂ by the presence of entrepreneurial values which are tied to and derived from the social system in the territory in which they are located. The aim of this study is to demonstrate that the consolidation of stable and durable relations between the family business and the local context depends on the presence of shared values between the members of the family and the stakeholders, all components of civil society are within the same territory. Such values are the fruit of a given territory＇s civic traditions. They are the result of an anthropological culture which is typical of the socioeconomic environment in which the entrepreneur, the family, and the business are all rooted, thus, they are expressions of a culture ＂of the place＂.

Development of CAPP System for Small and Medium Size Apparel Enterprises

Existing computer-aided process planning （CAPP） systems for garment manufacturing emphasize all-purpose ones, lack specialism and availability. So, few developed is popular in the garment industries. This study is intended for developing a CAPP system, which aims at the actual condition of process planning in the small and medium size apparel enterprises （SMAs）. It enables the technologists of process planning to be quicker in generating suitable plans that are similar to existing styles or new. It also automatically provides labor cost by considering the shop-ricer caztiticns. Process planning is achieved by adopting the Hybrid Interactive-variant process planning mete. The proposed system has been realized in Borland Delphi 7 and Orade 8. For validation of the system, the software has been implemented successfully in a firm named Jingchen in China.

New Managerial Figures in the Process of Entrepreneurial Change and SME Flexibility

The world entrepreneurial scenery, being under constant evolution because of globalization and the current international crisis, has changed corporate competition, requiring companies to meet such key-factors to success as increased organizational flexibility and innovative development of their structures and products. Thus ＂NTBF＂ （New Technology Based Firms） are increasingly developing, that are able to act both as a major player in the innovation process, and as a link between the market and the production world and that need not only venture capital to cope with the large initial investment, but also such figures that, with their leadership qualities, are able to anticipate the market development. As a result, the emergence of the knowledge society has increasingly driven companies to search for new business figures, playing both the role of financing partners and of valuable support to the entrepreneur in running a business. Such distinguishing characteristics appear to be peculiar to the figure of the business angel that, thanks to the know-how and international contacts, acts not only as a simple partner but also as a leading force within the company, who is able to simplify the decision process of the business and drive it to plan profitable investment and winning strategies. Therefore, the present work is aimed at understanding how such a figure is crucial to the development of new companies operating in emerging economies being, as well, technologically advanced, as it is the case for Estonia, which is called the ＂Silicon Valley of the Baltic Sea＂. Thus, the work will first focus on the functions, organization and the benefits resulting from the involvement of business angels and, secondly, on the reasons why this figure is preferable to other operators involved in venture capital, namely venture capitalists. Finally, the good practices implemented in Europe by the various associations of business angels will be analyzed, paying particular attention to the Italian context, in order to consider the opportunity to develop, even in the Baltic Republics area, a similar institution being able to ensure, by promoting contact between entrepreneurs and business angels, the proper development of businesses, especially starting-up companies.

Entrepreneurs as decisive human resources and business performance for the Lao SMEs

Resource-based view （RBV） has been a very important theory to explain performance in the past decades. Among several types of resources, human resources are known as a critical factor for business success. The present paper has sought to link the human resources and performance based on the concept of RBV focusing on entrepreneurs as decisive human resources. This paper uses a sample of 378 Lao small and medium enterprises （SMEs）. Overall, the findings suggest that the significant factors in explaining performance in Lao SMEs are the education of entrepreneurs, business development services for entrepreneurs and experience of entrepreneurs. Whereas training at starting business and training for entrepreneurs were not supported.

The Impact of Innovation in Small Industrial Operations to Increased Competitiveness： Empirical Evidence

The present research work in the Small and Medium Enterprise （SME） and industrial sector explains the impact of the relationship among innovation in the SME operations of Aguascalientes to find the most competitive one; to this end, a questionnaire was intended for managers where the results have been analyzed using the statistical package Structural Equation Modeling Programs （EQS） support which through structural equations has responded to the objective. In this sense, it can be concluded that innovation has a positive relationship with the operations and in turn, this relationship shows a positive impact on the competitiveness of SMEs in Aguascalientes. For this study, a sample of 150 companies has been used.

SME： The Hungarian Experience Situation and Development in Hungary

This paper aims to present the development of the SME sector through the example of a country in East-Central Europe. This country was once a member of the so-called communist block until 1989, but had a market economy in 1989. Hungary joined the EU on May 1, 2004, and displaied numerous interesting features concerning small and medium sized enterprises ever since, complying with a variety of expectations. The research study investigated the East-Central European SME systems, and particularly the Hungarian SME practice. The main methods used in this paper are present European and Hungarian research findings of nternational relevance. Several data and figures from the European Union, the Central European area and of course from Hungary were used for the characterization of the SME systems. The main results of the research study is a set of characteristics of the SMEs＇ East-Central European pathway： （1） SMEs as a pillar of the nation in the world and in Hungary; （2） Hungary as the Paradise of small enterprises （numbers versus reality）; （3） Domestic small enterprises in an international （European） comparison; （4） How the crisis impacted the domestic SME sector; （5） Misconceptions and dead ends in small enterprises today： What should the state subsidise and how？

The IAS/IFRS application on the intangible assets of non-listed companies

With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.

Regional Variation in the SME-Audit Firm Relationship

The purpose of the paper is to examine how the relationship between small and medium sized enterprises （SMEs） and their auditor varies between regions. Auditing literature, regional, and network studies are used to set up hypotheses on differences between rural regions and the metropolitan urban region. Survey data from 421 SMEs are analyzed and findings support that in rural regions, especially those with a strong entrepreneurial culture and tight inter-organizational links, the SME-auditor relationship is to a larger extent trust-based compared to the urban region. In the rural region, the auditor assumes the role as a business support agent providing valuable strategic advice. The SME-auditor relationship is weakest in the urban region where the auditor＇s role is limited.

The Sustainable Development of ICTs in China:An Empirical Study of Small and Medium-Sized Enterprises

The wide application of new information and communication technologies(ICTs) has been argued to be critical to business success of small and medium-sized enterprises(SMEs) ,especially to those in the developing countries.Drawing upon existing literature,this article will examine the determinants of ICTs application in SMEs in China based on data collected from interviews with top managers and/or owners of 70 SMEs.We identify 20 factors affecting ICTs application in SMEs in China and divide them into four broad categories,namely pressures,firm specific factors,technical factors and local milieu.We also pay special attention to the Chinese business environment affecting ICTs application.Our analysis shows that local ICT infrastructure,external pressures from competitors and ICT knowledge of employees are the determinants of Internet application by SMEs,while product characteristics and market target are important factors of e-commerce adoption.

Small-medium sized enterprise cluster and small town economic development

The small-medium sized enterprise （SME） in China has made considerable progress and been the main power to promote the regional economic development. SME cluster at the small town in the developed areas along the east coast of China. This paper analyses the relationship between SME cluster and the economic development of small towns. The conclusion is that SME cluster is the direction of the small town＇s development. The special cultural tradition and value conception are the important location conditions to develop SME cluster. In the end, the author provides some countermeasures to develop SME clusters in the small towns.

Analysis of the Critical Aspects of the Generational Turnover in Family Small- and Medium-Sized Enterprises （SMEs）

Family businesses, which aim at surviving today, have to deal with a precise modality： To ensure their continuity, entrepreneurs have to ensure the transfer of leadership from one generation to another inside of them. We do believe that this matter is worth being analyzed, since the succession, from one generation to another, can be considered as a crucial variable in maintaining family small- and medium-sized enterprises （SMEs） over time. Therefore, after investigating the main features, problems, and factors leading to the succession processes, in the second part of this article, an empirical analysis will be carried out, by comparing several European countries on the basis of data from the European Commission. This article contributes to enriching, from a theoretical point of view, the conceptual framework used for investigating the dynamics in the continuity of SMEs. Moreover, empirically, it contributes to the increasing literature on family businesses by comparing several European countries in order to understand what originates the longevity of family SMEs.

Study on the Problems in the Employee Training of SME and the Countermeasures

Employee training has become one of the important means used by the enterprises to train quality employees and build the core competitiveness, and it plays a direct effect on the quality and work performance of the employees and subsequently on the overall competitiveness of the enterprises. Therefore, the quality of the training itself is very important for enterprise development, while there are a series of problems in the employee training and development of the small and medium-sized enterprises （SME）. In this paper, the problems in the employee training of SME are analyzed, and accordingly some countermeasures and suggestions to solve the problems are proposed.

The role of e-readiness assessment criteria in accepting e-commerce for small and medium size enterprisesmDevelopment of technology acceptance model

This paper develops Davis technology acceptance model by adding two criteria of e-readiness assessment. For small and medium size enterprises, the paper evaluates the credit of developed model in studying the efficient factors in internet technology acceptance, which is one of the most applicable communication tools in e-commerce. The added factors, taken from models and means of e-readiness assessment, are ＂existing information technology infrastructures＂ as well as ＂organization＇s training＂. The authors study 45 small and medium size enterprises in the city of Tehran, which are active in information technology products and services. Using Lisrel structural equation modelling, it is shown that there is a meaningful relationship between the added factors and the variables indicating internet network usage. Therefore, the better factors of e-readiness assessment lead to the higher acceptance level of electronic communication tools in e-commerce.

On the Financial Management Strategy under the Background of Corporate Sustainable Development

Sustainable development is the basis of survival. The SMEs as an important part of our national economy, plays the role of increasing national income, expanding employment, stabilizing social situation. Under the new situation, it needs to change the status quo of financial management, financial management to achieve sustainable development of SMEs. This paper is combined with the financial management of the significance of sustainable development as well as financial management problems in the SME financial management strategy.

The improvement of the logistics management in the modem enterprises

With the increasing development of the logistics industry in China, more and more enterprises increasingly emphasis on logistics management, and initially have made certain achievements in logistics management to carry out the majority of small and medium enterprises in China which is less than ideal. The logistics has great potential in reducing costs. This article discusses the mode of operation of the enterprise logistics management. And it has an important significance to constantly optimize enterprise logistics, to improve logistics management and the competitiveness of SMEs in China.

Development Research of Zhejiang Small and Medium Enterprises＇ Management mode

Zhejiang Small and medium enterprises have had major achievements adapting to the trend of economic development and it encountered bottlenecks. During the development process, there are malpractices, such as the parent wind, system＇s lacking of science, epitaxial growth, excessive dependence on the international market, and ineffective management mode. Based on the central economic work conference, changing management and enterprise strategy adjustment are inevitable choices of Zhejiang small and medium-sized enterprises＂ management mode development.

Measuring the Degree of Innovation in Retail and Services Micro and Small Enterprises

Micro and small enterprises （MSEs） are considered the most dynamic and flexible arrangement of activity. In the economy, the foundation and development of these features is important for the creation of the so-called ＂normal＂ economic environment. The main objective of this research is to present a research model of innovation in MSEs to analyse： first, the degree of innovation of MSEs, and second, how the innovation is handled by existing MSEs as a result of its business environment. The research made is based on a sample of 550 MSEs distributed over six cities across the Brazilian State of Piaui. The data were collected using the Innovation Radar application, which is owned by the SEBRAE Local Innovation Agents program. Statistical techniques of descriptive, exploratory, and inferential nature were used for corresponding data treatment and results validation. The results obtained suggest that MSEs have innovation capacity between the ＂Little Innovative＂ and ＂Occasional Innovative＂ range, and also that the average and the distribution of innovation levels are similar amongst MSEs analyzed.