Problems and Countermeasures of Internal Control Management in High-tech Enterprises

The wave of the socialist market economy has continually invaded,which has already caused a serious impact on the survival of many enterprises in China at this stage.In order to obtain development,traditional enterprises must follow the trend of the times to carry out their own reform and progress.For many high-tech enterprises,the most important issue is how to achieve internal control management,with rationalization means to gradually promote the corresponding work and economic benefits of enterprises,not only to save time,but also to improve the corresponding work efficiency,moreover,it is necessary to be able to promote the establishment of a relatively complete internal control management system in the actual work process of high-tech enterprises,in order to solve and prevent some problems that have emerged or need to be emerged.

Study on the comprehensive advantage evaluation method of high-tech enterprises based on RBF artificial neural network

This paper designs an intelligent evaluation approach using a Radial Basis Function （RBF） Artificial Neural Network. We based our approach on establishing a comprehensive advantage evaluating index system that offers scientific substance for creating a development plan and the strategic management of high-tech industry and regional clusters of high-tech enterprises. Furnhermore, this paper selects some typical high-tech enterprises＇ data to make comprehensive training on the network system. Meanwhile, the paper chooses some enterprises as testing samples to test the method, the result of which proves that this method is truly effective. The research of this paper provides a comprehensive advantage evaluating and managing method for high-tech enterprise.

The Effect of Corporate Social Responsibility on Employees＇ Organizational Commitment in High-tech Enterprises of Jiangsu Province--Based on the Mediating Role of Regulatory Focus

With China＇s rapid economic development, corporate social responsibility （CSR） plays greater impact on its direct stakeholder employees＇ organizational commitment （EOC）. A questionnaire survey was conducted on 426 employees of high-tech enterprises within Jiangsu Province. Multiple regression method was used to test the hypothesis based on the questionnaire reliability and validity analysis. The results show that the four dimensions of CSR including employees responsibility, products responsibility, environment responsibility and charitable responsibility have positive effect on the affective commitment;while the continuance commitment might be more influenced by the environment and charitable responsibility. The regulatory focus plays a moderate effect between CSR and EOC. Promote regulatory focus have positive impact on affective commitment and negative impact on continuance commitment. Defense regulatory focus is just on the opposite.

The Research and Analysis to the Financing Dilemma and Countermeasures of China＇s Medium and Small Sized High-tech Enterprises

The Financing problem of Medium and small Sized High-tech Enterprises is the key point to enterprises＇ survival and development. Firstly it is pointed out that the difficulty in financing is due to without enough emphasis on Medium and Small Sized High-tech Enterprises, without sound targeted laws and regulations, the imperfect credit guarantee system, and corporate governance structure problem of the enterprise Then, according to the problems existing in the financing of China＇s Medium and Small Sized High-tech Enterprises, the assay put forward several countermeasures which have referential value.

Evaluation System for High-tech Enterprises'Value Based on Empirical Analysis in China

High-tech industry has become the strategic and leading industry of the national economic and social development, and it is also the main driving force for economic growth and social progress in China. It is necessary to redefine the composition of high-tech enterprises'value and thus find the ways to maximize their value. This paper attempted to address the following set of questions: 1. What are the value drivers and how do they affect high-tech enterprises'value? 2. How to establish the value appraisal measure system of high-tech enterprise?

High-tech Enterprise—Chinese Academy of Agricultural Mechanization Sciences

Chinese Academy Of Agricultural MechanizationSciences(CAAMS)is the largest research organizationwith the strongest innovation ability engaged infundamental,application sciences with multiple disciplines,comprehensiveness and gives priority to R&D on modernagriculture equipment while facing the needs of agriculture,countryside and farmers.Since the establishment of CAAMS40 years ago,it coordinated the related Ministries andCommissions of our country to finish researching andmanufacturing over 3000 kinds of agricultural machineries of9 categories,gained more than 2000 scientific and

Accounting and Tax Planning for High Technology Enterprises

In recent years,the importance of science and technology,as the first productive force,has been gradually highlighted.China pays great attention to high-tech enterprises and strongly supports them in fiscal and taxation policies to promote their development effectively.In responding to national policies,high-tech enterprises also continue to improve their efficiency,so the accounting and tax planning work of enterprises is mandatory.However,combined with the status quo of accounting and tax planning of high-tech enterprises,there is something to be improved in both aspects,which makes the enterprises’financial and taxation risks higher and is not conducive to their normal operation.Based on this,the article will focus on the accounting and tax planning of high-tech enterprises as the main object of research.

基于GEM-DEA模型的区域高技术企业科技成果转化效率评价研究

在对国内外研究现状进行疏理的基础上,根据高技术企业科技成果转化效率评价的特点,构建了GEM-DEA评价模型。运用该模型对中国30个省市的高技术企业科技成果转化关键指标进行识别,并对其转化效率进行评价。

基于GEM模型的安徽纺织产业集群竞争力研究

文章运用GEM模型构建了纺织产业集群竞争力的评价指标体系,定量评价了安徽纺织产业集群竞争力;实证研究发现,安徽纺织产业集群竞争力超过全国平均水平,"设施"因素得分最高,影响因素得分较高的是"资源",而"企业的结构、战略和竞争""外部市场"因素得分相对较低,集群竞争力水平还亟待提高;最后针对实证分析结果,提出了提升安徽纺织产业集群竞争力的对策和建议。

河北省产业集群竞争力GEM模型评价

文章阐述了产业集群的基本含义,借助统计分析软件SPSS对河北省产业集群成长影响因素进行量化识别,在此基础上,对国内外研究集群竞争力流行的"砖石模型"进行改进,构建了河北省产业集群竞争力的GEM评价模型,最后对河北省产业集群竞争力进行量化评价.

基于GEM模型的大连市中小企业创业环境分析

运用GEM模型,采用调查问卷的方法,从金融支持、政策支持、政府项目、教育培训等九方面分析了辽宁省大连、沈阳、丹东、鞍山、锦州5个城市的中小企业创业环境,探讨大连中小企业创业环境存在的问题,并提出实现金融支持多元化、政策向中小企业倾斜、完善创业服务平台等对策。

应用AHP-GEM模型分析菏泽牡丹产业竞争力

产业集群竞争力代表了一个区域经济竞争力的强弱。以牡丹之乡菏泽为研究对象,通过问卷调查方式,采用AHP与GEM模型相结合的方法,找出影响牡丹产业集群竞争力的主要因素,分析其原因,并由此提出相应的发展建议。

基于GEM模型的黑龙江省农业产业集群竞争力分析

2016年政府工作报告将发展现代化农业作为工作重点,而农业产业集群的建立和发展就显得尤为重要。文章根据GEM模型从基础、企业和市场三个层面分析黑龙江省农业产业集群的综合竞争力,并提出相应的对策和建议。

基于GEM理论的吉林省民营企业创业环境研究

目前,吉林省民营企业数量远低于全国水平。影响民营企业创业的因素有很多种,包括区域所在的地理位置、规模、历史、文化,以及经济、社会问题,这些都可以归结为一个区域内的创业环境。因此,优化创业环境对吉林省民营企业创业发展至关重要。

基于GEM模型新能源产业集群竞争力分析

新能源产业的发展对促进河北省经济发展具有重要意义,河北省新能源产业集群初具规模,提升产业集群竞争力成为推动河北省新能源产业快速发展的重要因素。文章以GEM模型为分析框架,通过对相关因素的分析,找到制约河北省新能源企业可持续发展的"瓶颈"问题,提出了科学有效提升河北省新能源产业集群竞争力的对策建议。

Research on Financial Targets Sequence of Impacting on Business Value—— Based on Data Analysis from Chinese High-tech Listed Firms of Unmodified Auditing Opinions

The high-tech listed firms are not only representative for mainstream of nongovernmental businesses, but also afflux new livingness into the capital market development in China. By considering our country＇s high-tech listed firms as study object, we have disclosed different degree between diverse financial targets and business value, built a financial targets sequence model of impact on business value. The study supplies a certain extent reference to valid supervising and exalting of firms＇ financial core.

基于GEM模型的山西煤炭企业集群竞争力评价

通过对山西的煤炭企业集群竞争力影响因素的分析,确定了山西煤炭企业集群竞争力的指标体系,并运用GEM(Groundings-Enterprises-Markets)模型对山西的煤炭企业集群的竞争力进行了评价,提出了一些政策建议。

高新技术企业经营绩效评价研究——以中国创业板上市公司为例

本文运用DEA的CCR模型和"超效率"模型相结合的方法,以首批上市的28家创业板上市公司为样本,利用DEAP2.1软件和DEA-Solver-LV软件对我国高新技术企业的经营效率进行了实证分析。通过对比分析发现:投入产出无效的企业整体处于规模收益递增的发展阶段,说明各样本高新技术企业有巨大的发展空间;我国部分高新技术企业的经营绩效有待改进,表明提高企业的技术效率应成为未来的发展趋势;投入产出有效的企业也存在较大差别,所在城市的文化和经济技术水平是高新技术企业发展的关键;另外综合效率最高的公司,也未达到完全最佳状态,仍存在较大的提升空间。

风险投资介入创业企业偏好及其方式研究——基于中国创业板上市公司的经验数据

本文以2009年10月30日至2013年12月31日在创业板上市的355家公司为研究对象,研究了风险投资介入中国创业企业的偏好及其方式问题,研究结论如下:(1)在投资偏好上,当风险投资距离创业企业很近,或创业企业有财务性竞争优势时,即拥有负债不付息与负债赚息的盈利模式时,风险投资介入创业企业的可能性更大;(2)在联盟介入方式上,当风险投资距离创业企业较近,或当风险投资距离创业企业较近又同时拥有创业板IPO的经验时,或当风险投资与承销商是母子公司或财务顾问等利益关系时,风险投资单独投资的可能性更大;(3)在同一风险投资重复介入方式上,当风险投资介入后创业企业上市所需时间越长,或当风险投资距离创业企业较远,或当风险投资越成熟,同一风险投资再次介入的可能性越大;(4)在不同风险投资分批介入方式上,后期介入的风险投资更年轻,但介入价格更高、投资额更大、持股比例更低,说明年轻的风险投资通常不轻易做"第一个吃螃蟹的人",而更多地搭载成熟风险投资的"顺风车"来分享投资收益,但同时付出的代价也比前期介入风险投资的要高。

创业板公司自主创新与企业绩效、股价波动的关联分析

对创业板上市公司技术创新的评价有助于分析创业板上市公司的状态和未来发展趋势,从这个角度出发,我们构建了创业板上市公司自主新评价的因子分析框架,并利用面板数据模型来分析自主创新与企业绩效、股价波动的关联。实证结果表明,自主创新能力可以显著提高企业绩效,但对企业股价波动的影响较弱,创业板企业的股价波动更多地被行业因素和政策面因素所影响。原因可能在于,创业板公司研发支出比例较低,研发支出信息披露不充分。建议针对创业板上市公司的研发支出进行详尽的信息披露。