Based on China＇s provincial panel data from 2004 to 2014,the net effect and threshold characteristics of local governments＇ fiscal expenditure structure on environmental pollution were tested with the nonlinear pane...Based on China＇s provincial panel data from 2004 to 2014,the net effect and threshold characteristics of local governments＇ fiscal expenditure structure on environmental pollution were tested with the nonlinear panel threshold model. The results showed that the net effect of fiscal expenditure structure on regional pollution emission intensity had significant inverted V-shaped single threshold characteristics. Besides,the threshold value of economic density was 6. 039 6 million yuan/km^2,and that of population density was 201 people/km^2. That is,the fiscal expenditure structure inclining to productive expenditure was relatively conducive to the promotion of pollution reduction in the areas with low economic density or low population density. The fiscal expenditure structure inclining to non-productive expenditure was relatively conducive to the promotion of pollution reduction in the areas with high economic density or high population density.展开更多
Tourism has been one of the largest industries in China. At present the townsmen＇s travel expenditure has been a bit more than countrymen＇s. It has become one of the most popular topics in the tourism research liter...Tourism has been one of the largest industries in China. At present the townsmen＇s travel expenditure has been a bit more than countrymen＇s. It has become one of the most popular topics in the tourism research literature. So based on the data of past years, this paper tries to analyze the expenditure structures of domestic tourism of urban residents in China.展开更多
In the age of information economy, the deduction policy of enterprises' R&D expenditure plays an important role in encouraging technology company to innovate and promoting the technology. However, with the dee...In the age of information economy, the deduction policy of enterprises' R&D expenditure plays an important role in encouraging technology company to innovate and promoting the technology. However, with the deepening of policy implementation, the main subjects, science and technology department, tax department, and technology company, are having some problems, which has a negative impact on the implementation of the deduction policy.This paper reorganizes the main policy of enterprises' R&D expenditure deduction and analyses the reality that "three party" are facing, then gives some advice to the regulation of R&D expenditure deduction policy.展开更多
As an advanced global provider of information and communication technology solutions,Huawei has always maintained a leading position in the ICT field and is committed to achieving a future information society and buil...As an advanced global provider of information and communication technology solutions,Huawei has always maintained a leading position in the ICT field and is committed to achieving a future information society and building a better fully connected world.Looking at the rapid development of Huawei,it is inseparable from its comprehensive and advanced enterprise management innovation concept,which is also one of the main reasons for helping Huawei become a world-class enterprise.“Huawei has not succeeded,it is just growing”is a famous quote from Ren Zhengfei,the main founder and president of Huawei.In the context of the rapid development of the Internet industry and information technology,enterprises must establish the concept of innovative development,implement innovation management,and create a good production and development environment.This paper analyzes the content of Huawei’s enterprise management innovation,including Huawei’s management philosophy,management mode,management status quo,and management innovation suggestions,understands and grasps the choice of enterprise management mode,learns advanced enterprise management experience,and provides reference for other enterprises to practice innovation management.展开更多
Objective To explore the influence of new drug R&D investment and sales expense on the performance of biomedical enterprises.Methods The financial statements of 76 listed biomedical enterprises for 5 consecutive y...Objective To explore the influence of new drug R&D investment and sales expense on the performance of biomedical enterprises.Methods The financial statements of 76 listed biomedical enterprises for 5 consecutive years were selected,and the data were modeled to study the effect of R&D investment and sales expense on the performance of biomedical enterprises by using financial indicators as tools and statistical methods of multiple linear regression.Results and Conclusion Under the premise that the weak related factors such as enterprise scale,life cycle and asset-liability ratio are set as unrelated variables,the R&D investment intensity of biomedical enterprises is negatively correlated with the current performance,which also shows that the R&D of biomedical enterprises has the characteristics of high risk.Besides,the influence of early R&D investment is delayed.However,the sales expense of leading biomedical enterprises with large scales have higher proportion.Meanwhile the greater sales expense of the same enterprise in different periods,the better the enterprise performance is.Biomedical enterprises should consider their own development stage to develop more patented drugs.Besides,they must formulate plans for allocating reasonable sales personnel and cost expense to ensure that enterprises can obtain better benefits.展开更多
基金Supported by Project for Key Subject Construction of Shanghai Open University(ZDXK1601)Scientific Research Project of Shanghai Science and Technology Committee(13DZ2252200)Humanities and Social Sciences Foundation of Ministry of Education of China(16YJC790097)
文摘Based on China＇s provincial panel data from 2004 to 2014,the net effect and threshold characteristics of local governments＇ fiscal expenditure structure on environmental pollution were tested with the nonlinear panel threshold model. The results showed that the net effect of fiscal expenditure structure on regional pollution emission intensity had significant inverted V-shaped single threshold characteristics. Besides,the threshold value of economic density was 6. 039 6 million yuan/km^2,and that of population density was 201 people/km^2. That is,the fiscal expenditure structure inclining to productive expenditure was relatively conducive to the promotion of pollution reduction in the areas with low economic density or low population density. The fiscal expenditure structure inclining to non-productive expenditure was relatively conducive to the promotion of pollution reduction in the areas with high economic density or high population density.
文摘Tourism has been one of the largest industries in China. At present the townsmen＇s travel expenditure has been a bit more than countrymen＇s. It has become one of the most popular topics in the tourism research literature. So based on the data of past years, this paper tries to analyze the expenditure structures of domestic tourism of urban residents in China.
基金Technology supporting soft science and research project in Hubei Province"Case of R&D expenditure deduction policy implementation of enterprise in Hubei Province"(NO.2015BDF018)
文摘In the age of information economy, the deduction policy of enterprises' R&D expenditure plays an important role in encouraging technology company to innovate and promoting the technology. However, with the deepening of policy implementation, the main subjects, science and technology department, tax department, and technology company, are having some problems, which has a negative impact on the implementation of the deduction policy.This paper reorganizes the main policy of enterprises' R&D expenditure deduction and analyses the reality that "three party" are facing, then gives some advice to the regulation of R&D expenditure deduction policy.
基金supported by MOE(Ministry of Education in China)Project of Humanities and Social Sciences(No.20YJC630022)Shandong Province Natural Science Foundation(No.ZR2017MG033)Fundamental Research Funds for the Central Universities(No.HIT.HSS.201875).
文摘As an advanced global provider of information and communication technology solutions,Huawei has always maintained a leading position in the ICT field and is committed to achieving a future information society and building a better fully connected world.Looking at the rapid development of Huawei,it is inseparable from its comprehensive and advanced enterprise management innovation concept,which is also one of the main reasons for helping Huawei become a world-class enterprise.“Huawei has not succeeded,it is just growing”is a famous quote from Ren Zhengfei,the main founder and president of Huawei.In the context of the rapid development of the Internet industry and information technology,enterprises must establish the concept of innovative development,implement innovation management,and create a good production and development environment.This paper analyzes the content of Huawei’s enterprise management innovation,including Huawei’s management philosophy,management mode,management status quo,and management innovation suggestions,understands and grasps the choice of enterprise management mode,learns advanced enterprise management experience,and provides reference for other enterprises to practice innovation management.
文摘Objective To explore the influence of new drug R&D investment and sales expense on the performance of biomedical enterprises.Methods The financial statements of 76 listed biomedical enterprises for 5 consecutive years were selected,and the data were modeled to study the effect of R&D investment and sales expense on the performance of biomedical enterprises by using financial indicators as tools and statistical methods of multiple linear regression.Results and Conclusion Under the premise that the weak related factors such as enterprise scale,life cycle and asset-liability ratio are set as unrelated variables,the R&D investment intensity of biomedical enterprises is negatively correlated with the current performance,which also shows that the R&D of biomedical enterprises has the characteristics of high risk.Besides,the influence of early R&D investment is delayed.However,the sales expense of leading biomedical enterprises with large scales have higher proportion.Meanwhile the greater sales expense of the same enterprise in different periods,the better the enterprise performance is.Biomedical enterprises should consider their own development stage to develop more patented drugs.Besides,they must formulate plans for allocating reasonable sales personnel and cost expense to ensure that enterprises can obtain better benefits.
