Tasks and Priorities for Comprehensively Deepening Reform of China’s State Sector of Economy

The Third Plenary Session of the 18th CPC Central Committee ushered in a new chapter of China＇s comprehensive deepening of reform. The basic objective of comprehensively deepening reform of the state sector of economy in the new chapter is to fully integrate this sector with a sophisticated market economic system with the market playing the decisive role in resource allocation. In order to achieve this objective, China is confronted with the four major priorities of adjusting the functions and layout of the state sector of economy according to national mandates, expediting the mixed ownership reform, creating a classified and multi- tiered new system for the administration of the sector, and developing a modern corporate system for SOEs to ensure an efficient micro-level governance mechanism for the sector. （1） The functions of the different types of SOEs should be accurately defined and SOEs should be divided into the three types of public policy SOEs, functional SOEs, and commercial SOEs. This classification forms the premises for reforming the state sector of economy. Based on the functions of the three types of SOEs, the directions and emphases for strategic adjustment should differ as well. （2） The mixed ownership reform should adhere to the methodological principles of combining top-down and bottom-up approaches, implementing pilot programs, and promoting coordinated progress. Practical implementation should ensure fair and standard reform procedures, reform programs consistent with laws and regulations, open and fair equity transfers, as well as fair and transparent internal distributions. The mixed ownership reform of SOEs should introduce the employee stock ownership system and adhere to the principles of compatible incentives, shared growth, and long-term development. Monopolistic sectors should be transformed into competitive market structures to create conditions for the implementation of mixed ownership for SOEs. （3） The new system for the administration of the state sector of economy should comprise three hierarchies： the Commission for the Administration of State Economy at the top level, state capital operation companies or state capital investment companies at the intermediate level and general for-profit enterprises at the bottom level, which administer public policy, functional SOEs, and commercial SOEs respectively. （4） Under the new system for the administration of the state sector of economy characterized by the three hierarchies and categories, the key for perfecting the modern corporate system of SOEs is to establish a differentiated, classified governance mechanism, i.e., different corporate governance mechanisms should be created for SOEs of different functions and roles.

Review on the Study of the Allocation of Corporate Control in Enterprise Theory

With the establishment of a modem corporate system, the separation of ownership and management appears in the company. The rational allocation of corporate control between different behavioral agents has attracted more and more attention. This paper points out that scholars have studied the allocation of corporate control from the angles of the agency cost theory, property rights theory, corporate finance theory, and the theory of corporate governance, which has great value. However, the existing theories also have some flaws on the allocation of corporate control. First, people still have different understandings and views over the meaning of corporate control. Secondly, the existing research theoretically only observes and studies an arrangement of sheer level control, the allocation between final control and real control. This paper argues to build the two-tier allocation of corporate control： The first tier relation is between ultimate control rights and actual control rights, the second tier relation is between indirect control rights and direct control rights which are in actual control rights. This study can explain the resource allocation effects of corporate control, promote the development and improvement of the theory of the firm.

Techne in Pre-Platonic Literature and its Significance to Modem Society

The reason for the double-edged sword effect of technology is that in modern system of knowledge, there has appeared a gap between technology and ethics which couldn＇t be found in ancient Greece. Going back to the Greek ancestor of technology--techne, will shed a light on the solution of the problems brought about by modem technology, because even before Plato whose ideas on techne have been heatedly discussed nowadays, techne has embraced an ethical dimension.

The Impact of Corporate Cultural Innovation on theEnterprise Management Innovation

Enterprise Management Innovation has been a topic of concern to the business community and holds the same opinions to adhere to corporate management for innovation, but how to make companies management innovation becomes the business people must face. I believe that： enterprise management innovation is the innovation of the modem enterprise system, enterprise management innovation is necessary not only to establish modem corporate governance institutions, but also to establish a sound management system. Based on this idea, the purpose of this paper is to explore the enterprise management innovation, a true reflection of the necessity and creative approach to business management innovation. Through analysis, the enterprise management innovation is the scientific concept of development of specific applications in the field of enterprise management. Enterprise management innovation is the development of internal demand point of view, hoping to be helpful for Chinese enterprises to occupy a place in the fierce competition in the international market.

The problems and Improvement Suggestions of Labor Dispatch in China

the amendment of ＂Labor Contract Law＂ ＂and the ＂＂ Provisional Regulation of Labor Dispatch ＂ promote file labor dispatch system foe＇using on ＂equal pay tbr equal work ＂＂ aald ＂three natures＂ and so on in 2013 to promote the establishment of a modern system of labor contract. However. there are still many deficiencies of the relevant provisions and need to perfect it. As a result, the article studies the system of labor dispatch and points oul the problems of the labor dispatch from the background and the stattts and the new rules, and puts forward suggestions for the improvement ot the system of labor dispatch. Hope the labor dispatch system can maintain the interests of the three parties and have a more rapid development in our country.

Research on the Development Orientation of Enterprise Management Incentive Mode under the Background of New Normal and Economic Transformation

In this paper, we conduct research on the future development orientation of the enterprise management incentive mode under the background of new normal and economic transformation. Along with our country social economy level being unceasing enhancement, the modem enterprise management mode also has corresponding improvement, scientific enterprise management gradually, rationalization. In the modem enterprise management mode, for modem enterprise human resources management has always been the hot spot of the enterprise management problems, under the premise of constantly improve the modem enterprise system, human resource management mode to major change. Enterprise＇ s incentive system is an important part of the modem enterprise system, enterprise management, incentive as measures of effective management to enterprise, is the foundation of the enterprises achieve comprehensive in stimulating the enterprise staff＇ s work enthusiasm that has the enormous role. Our research innovatively proposes countermeasures for the challenges for enhancing the future of enterprise management incentive mode.

Implications of internal accounting controls and accounting education under the network environment

Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.