The small and medium enterprises have important status in national economy, and play loudly functions to Chinese economic development with social stability. But the deficiency of the financial administration of small ...The small and medium enterprises have important status in national economy, and play loudly functions to Chinese economic development with social stability. But the deficiency of the financial administration of small and medium enterprises is the main obstacle for their further development. This text analyzes the current situation and existing problems of financial administration in small and medium enterprises, puts forward the countermeasures of improving the financial administration of small and medium enterprises.展开更多
The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed companies is in the ...The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed companies is in the small-profit zone or in the large-loss zone, the probabilities that they get modified audit opinions increase. But the right-offering zone, accrual accounts and accounts below the line have no significant effects on the modified audit opinions. Besides, the author also finds that the ratio of accounts receivable to asset, debt ratio, previous year＇s audit opinion and change of CPA firms have significant positive effects on the modified audit opinions, while the ratio of major business revenue and size of companies have no notable effects. Some other factors such as cash ratio, age of the listing and CPA firm ranking have no consistent and continuous effects.展开更多
Under the highly competitive market economy management system, economic management of Chinese enterprises tends to be diversity. With the continuous development of market economy, enterprises need choose the appropria...Under the highly competitive market economy management system, economic management of Chinese enterprises tends to be diversity. With the continuous development of market economy, enterprises need choose the appropriate management methods according to the actual situation, which is to help enterprises to survive in the highly competitive environment. However, due to a variety of external factors, economic management situation is not optimistic. And it increases their sense of crisis. This article will make a systematic analysis of management strategies as the point of the enterprise management mode and innovation strategy under market economy.展开更多
Internationalization of company activities is the necessity of the development for majority of entrepreneurial subjects in the Czech Republic. Internationalization of entrepreneurial activities becomes a tool of busin...Internationalization of company activities is the necessity of the development for majority of entrepreneurial subjects in the Czech Republic. Internationalization of entrepreneurial activities becomes a tool of business competitiveness. Selecting the right foreign entry mode is an important decision, which demands a lot of resources and thorough planning. The factors influencing company＇s choice of entry mode are divided into two main groups subsuming--external and internal factors. External factors consist of determinants regarding the company＇s environment while the intemal ones are determined by the company＇s specific factors. The opening of new markets such as in the Czech Republic has created the potential for small and medium-size enterprise （SME） expansion and investment. The objective of this paper is to present an application of the entry modes of the selected Czech entrepreneurial subjects. The companies included in the study are those that have undertaken internationalization activities and are incorporated in the Czech Republic. There were a total of 297 enterprises that participated in the research. The research method was an oral questioning and the main instrument was a questionnaire. A relatively low degree of Czech companies that have undergone intemationalization has resulted in the dominance of the least advanced forms of internationalization expansion, mainly exports with a small share of more advanced forms of foreign direct investments and a very low level of forms of international cooperation. Czech companies are in decision about the choosing the foreign entry mode influenced by the many factors. The greatest influence on the choice of foreign entry mode has entry mode variables. Entry mode variables constitute variables assessment characteristics of particular entry mode.展开更多
With the development of technology and people＇ s knowledge level, and the evolution of the economic model, human resources has become the most important resource in the development of enterprise and economy, its impo...With the development of technology and people＇ s knowledge level, and the evolution of the economic model, human resources has become the most important resource in the development of enterprise and economy, its importance has been recognized by the society and more and more enterprises. How to make human resource management an important role and how to motivate staffs＇ spirit of dedication, has become an important task in the modem enterprise management. In this paper, by studying the function of enterprise culture construction and its relationship with human resource management, this article put forward a new model which enterprise human resource management should be equipped with under the new economic conditions.展开更多
Based on the existing corporate enterprise theory and human resource management theory, the thesis explored the relation between the origin of human resources and enterprise culture, from the perspective of exploring ...Based on the existing corporate enterprise theory and human resource management theory, the thesis explored the relation between the origin of human resources and enterprise culture, from the perspective of exploring human resources management, put forward human resources management model, as well as the corresponding strategy of construction. Finally, take the China Telecom as a case, study on the Chinese telecommunications corporate culture based on human resources management changes. The views and methods in this thesis have significance meaning for corporate harmonious development and constructing human resources management model which enterprise culture match with human resources management.展开更多
文摘The small and medium enterprises have important status in national economy, and play loudly functions to Chinese economic development with social stability. But the deficiency of the financial administration of small and medium enterprises is the main obstacle for their further development. This text analyzes the current situation and existing problems of financial administration in small and medium enterprises, puts forward the countermeasures of improving the financial administration of small and medium enterprises.
文摘The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed companies is in the small-profit zone or in the large-loss zone, the probabilities that they get modified audit opinions increase. But the right-offering zone, accrual accounts and accounts below the line have no significant effects on the modified audit opinions. Besides, the author also finds that the ratio of accounts receivable to asset, debt ratio, previous year＇s audit opinion and change of CPA firms have significant positive effects on the modified audit opinions, while the ratio of major business revenue and size of companies have no notable effects. Some other factors such as cash ratio, age of the listing and CPA firm ranking have no consistent and continuous effects.
文摘Under the highly competitive market economy management system, economic management of Chinese enterprises tends to be diversity. With the continuous development of market economy, enterprises need choose the appropriate management methods according to the actual situation, which is to help enterprises to survive in the highly competitive environment. However, due to a variety of external factors, economic management situation is not optimistic. And it increases their sense of crisis. This article will make a systematic analysis of management strategies as the point of the enterprise management mode and innovation strategy under market economy.
文摘Internationalization of company activities is the necessity of the development for majority of entrepreneurial subjects in the Czech Republic. Internationalization of entrepreneurial activities becomes a tool of business competitiveness. Selecting the right foreign entry mode is an important decision, which demands a lot of resources and thorough planning. The factors influencing company＇s choice of entry mode are divided into two main groups subsuming--external and internal factors. External factors consist of determinants regarding the company＇s environment while the intemal ones are determined by the company＇s specific factors. The opening of new markets such as in the Czech Republic has created the potential for small and medium-size enterprise （SME） expansion and investment. The objective of this paper is to present an application of the entry modes of the selected Czech entrepreneurial subjects. The companies included in the study are those that have undertaken internationalization activities and are incorporated in the Czech Republic. There were a total of 297 enterprises that participated in the research. The research method was an oral questioning and the main instrument was a questionnaire. A relatively low degree of Czech companies that have undergone intemationalization has resulted in the dominance of the least advanced forms of internationalization expansion, mainly exports with a small share of more advanced forms of foreign direct investments and a very low level of forms of international cooperation. Czech companies are in decision about the choosing the foreign entry mode influenced by the many factors. The greatest influence on the choice of foreign entry mode has entry mode variables. Entry mode variables constitute variables assessment characteristics of particular entry mode.
文摘With the development of technology and people＇ s knowledge level, and the evolution of the economic model, human resources has become the most important resource in the development of enterprise and economy, its importance has been recognized by the society and more and more enterprises. How to make human resource management an important role and how to motivate staffs＇ spirit of dedication, has become an important task in the modem enterprise management. In this paper, by studying the function of enterprise culture construction and its relationship with human resource management, this article put forward a new model which enterprise human resource management should be equipped with under the new economic conditions.
文摘Based on the existing corporate enterprise theory and human resource management theory, the thesis explored the relation between the origin of human resources and enterprise culture, from the perspective of exploring human resources management, put forward human resources management model, as well as the corresponding strategy of construction. Finally, take the China Telecom as a case, study on the Chinese telecommunications corporate culture based on human resources management changes. The views and methods in this thesis have significance meaning for corporate harmonious development and constructing human resources management model which enterprise culture match with human resources management.
