“再工业化”战略下欧美中小企业成长转型经验及启示

中小企业作为＂再工业化＂战略的主要经济载体,是美国提出的＂国家出口倡议＂的重要扶持对象。除了采取减税及加强金融监管来解决中小企业融资问题外,欧美国家还采取了鼓励创新使中小企业向知识密集型企业转变等多项强化措施,促使中小企业转型。金融危机后,我国中小企业出口形势非常严峻,同样面临着成长中的转型问题。从欧美经验来看,解决这一问题的策略是,引导中小企业由资源密集型向知识密集型、创新型企业转变,实现中小企业的生产网络由＂购买者驱动＂型向＂生产者驱动＂型转变,并处理好实体经济与虚拟经济的关系,规范和引导房地产市场发展,避免中小企业产业空心化,同时拉伸和延长中小企业的产业链,使中小企业由单纯制造业成本竞争转向生产性服务业附加值竞争。     

"再工业化"战略下欧美中小企业成长转型经验及启示

中小企业作为"再工业化"战略的主要经济载体,是美国提出的"国家出口倡议"的重要扶持对象.除了采取减税及加强金融监管来解决中小企业融资问题外,欧美国家还采取了鼓励创新使中小企业向知识密集型企业转变等多项强化措施,促使中小企业转型.金融危机后,我国中小企业出口形势非常严峻,同样面临着成长中的转型问题.从欧美经验来看,解决这一问题的策略是,引导中小企业由资源密集型向知识密集型、创新型企业转变,实现中小企业的生产网络由"购买者驱动"型向"生产者驱动"型转变,并处理好实体经济与虚拟经济的关系,规范和引导房地产市场发展,避免中小企业产业空心化,同时拉伸和延长中小企业的产业链,使中小企业由单纯制造业成本竞争转向生产性服务业附加值竞争.     

经济转型期CFO工作重心转移方向

目前世界经济的多变性、复杂性和经济放缓等因素对国内经济发展产生了重大影响,国家为此采取诸多政策促进经济转型与产业结构调整,不仅是对经济增长模式进行调整,由过去的基建投资拉动型与出口拉动型经济增长模式向国内消费拉动型经济增长模式转变,而且采取了用新兴产业替代传统行业战略转型引导,使中国众多处于传统行业中的企业为摆脱面临的困境纷纷调整企业     

促进中小企业自主创新财税政策的有效策略

一、引言 当今社会竞争环境中,创新是企业生存与发展的源泉。目前,我国中小企业的创新由于缺乏思考和方法,在竞争中往往处于不利的地位,因此,提升中小企业自主创新能力,加快中小企业的技术进步,实现经济增长要素驱动型向创新驱动型的转变,是中小企业生存与发展的必由之路。     

国有大型建筑企业转型发展的思考

笔者从事企业管理工作多年,为了加快企业经济发展方式转变,根据行业特点和国有大型建筑企业发展现状,在建筑企业转型发展的具体举措方面做了一些探讨,提出要实现建筑企业的转型发展,需要做好由劳动密集型向科技密集型、由粗放型向集约型、由速度型向效益型、由教量扩张型向质量内涵型等四个方面增长方式的转变,以期与广大读者商榷与探讨.     

广东中小企业自主创新的二元化制约因素分析

本文在分析制约广东中小企业自主创新能力的创新转化风险和财税政策瓶颈的基础上,提出了提升中小企业自主创新能力的对策,以加快中小企业的技术进步,使其经济增长由要素驱动型向创新驱动型转变。     

对我国企业债券品种的初步构想

文章通过对一些债券创新品种的研究,发现本息可拆离债券可以增强债券流动性,缓解长期债券发行困难的问题。而发展高收益债券则可以推动成长型中小企业的发展,引导社会资源向新兴产业配置,也是构建多层次资本市场的需要。探索专利证券化在一定程度上解决了知识密集型企业融资困难,技术创新风险大的问题,还有助于实现我国产业转型升级的目标。     

增值税改革为企业转型吹响“集结号”

此次增值税转型改革直接推动了我国增值税由生产型向消费性转变．其目的无疑是为广大企业减负，拉动国内市场需求，创造公平市场秩序，推动经济繁荣。消费性增值税的实施将极大地降低企业的投资成本和经营成本，使注重提升自身资本有机构成和加大科技投入的企业从中获利并得到长远的发展．而劳动和生产要素密集型企业将无法享受此项优惠，并在长期的竞争中逐渐被淘汰。     

中国移动支撑财务转型的组织变革实践

随着我国企业国际化步伐的日趋加快,存技术、竞争和需求三方面的驱动下,企业转型势在必然。由战略转型、业务转型与技术转型带来的管理转型,对财务管理的价值管理能力、业务支撑能力和精细化管理能力提出了更高要求,迫切需要企业进行财务转型,即从传统的核算型、管理型向战略型转变。     

AMCs商业化转型后的不良资产处置探讨

随着我国四大金融资产管理公司历史使命的基本达成,商业化转型已成定局.本文对资产管理公司商业化转型后的不良资产处置问题提出了一系列建议,力图实现我国资产管理公司的不良资产处置应由传统的"资源密集型"向"知识密集型"以及"资金密集型"转变.     

中小企业财务管理中存在的问题及对策

随着科技的不断进步,国际市场日趋扩大,造成市场环境变得较为复杂,并且近两年来受到金融危机的影响,许多中小企业的财务管理也面临着相应的挑战和机遇,因此,为了促进中小企业稳定健康的发展,本文就中小企业财务管理中存在的问题和对策进行了相应的探讨。     

浅析中小企业如何运用信息化策略应对金融危机

当前,金融风暴愈演愈烈,虚拟经济危机对实体经济的冲击日渐严重,许多企业大遭其难。中小企业人力资源有限、资本积累少、技术力量薄弱,应对危机的能力相对欠缺,因此面临着更大的生存压力。对于中小企业而言,通过信息化提升企业的管理效率和创新能力,绝对是应对危机的良策之一。文章阐述了金融危机对中小企业的影响,分析了当前中小企业信息化的机遇与困难,并就中小企业如何运用信息化策略应对金融危机进行了探讨。     

从商业银行角度浅析我国中小企业融资难问题

中小企业是我国国民经济和社会发展的重要力量,但长期以来,中小企业所获得的金融资源却十分匾乏,特别是通过银行融资难的问题己经成为严重制约我国中小企业进一步发展的最大瓶颈。本文首先分析了中小企业融资难的原因,然后论述了发展中小企业融资业务对我国商业银行的重要意义,最后对商业银行如何发展中小企业业务提出几点建议。     

Sustainable environmental practices and financial performance: Evidence from listed small and medium‐sized enterprise in the United Kingdom

In this article, we investigate the financial implication of sustainable environmental practices on UK small and medium‐sized enterprises (SMEs)–traded firms. Existing literature indicates that there is a direct relationship between sustainable environmental practices and financial performance. However, studies looking at this relationship have focused mainly on large firms with little attention paid to SMEs. Further, those looking at environmental and financial performance relationships have often used a single measure of performance in their studies. This study bridges these research gaps by focusing on listed SMEs in the United Kingdom using multiple measures of sustainable environmental policy indices on a panel of 201 SMEs on the Alternative Investment Market from 2011 to 2016. Evidence from our panel data analysis suggests significant and a nonlinear (concave) relationship between sustainable environmental practices and firms' financial performance. Specifically, energy efficiency practices, greenhouse gases, material, and resource efficiency revealed an inverted U‐shaped relationship with financial performance. The results will offer guidance to management in terms of allocating resources to sustainable environmental practices investment.     

中小企业信息化建设模式的分析与比较

文章指出,长期以来,传统的信息化建设模式存在资金和技术门槛,限制了众多中小企业进行信息化建设,随着社会的进步和技术的发展,带来了新的建设模式,中小企业可以根据自身的特点,选择一种或几种模式相结合进行信息化建设。     

Supply chain management maturity and performance in SMEs

Supply chain maturity models attempt to disseminate best practices in supply chain management (SCM). One basic idea behind these models is that increased maturity will lead to improved supply chain performance, which in turn will lead to improved financial performance. There is, however, little empirical evidence about the relationship between supply chain (SC) maturity and financial performance, specifically in SMEs. The results of this study indicate that there is a strong relationship between SCM maturity and SC performance in SMEs, as well as some relationships between SCM maturity and financial performance. One conclusion is that if firms use maturity indicators in the Supply Chain Operations Reference areas to improve their processes, they will most likely achieve positive effects on supply chain performance and probably also on financial performance.     

A Study of Effective Financial Support for SMEs to Improve Economic and Employment Conditions: Evidence from OECD Countries

Using a panel logit regression model, this study analyzes whether or not five categorized financial supports for small and medium enterprises (SMEs) from the governments of 11 Organization for Economic Cooperation and Development (OECD) countries facilitate economic and employment growth: (1) direct government loans to SMEs; (2) government‐guaranteed loans to SMEs; (3) the reinforcement of relationship banking; (4) financial stability steps to ease pro‐cyclicality; and (5) equity‐linked financing. The academic contribution of this research is in identifying the optimal type of government financial support to SMEs given a country's level of financial crisis and market‐rate level. The main empirical test results are as follows. First, the type of financial support that contributes most to economic and employment growth is the set of steps that governments take to ease pro‐cyclicality. Second, the reinforcement of relationship banking can also contribute to improved economic and employment conditions. Third, in less capital‐intensive countries, the results confirm that economic and employment improvement occurs more often if equity‐linked financing is used. Fourth, the adoption of dynamic loan‐loss provisions to prepare for periods of economic recession is necessary to reduce the pro‐cyclicality of SME loans within the 11 OECD countries studied in this paper; it is also necessary to transition from a persistent monetary‐easing policy stance to a flexible monetary stance within a country's fiscal policy in order to make commercial banks benefit from an incentive‐like risk premium for SME loans despite the existence of economic recessions. Finally, the study finds that the need to apply equity‐linked financing methods through the stock market is especially urgent in developing countries. As the managerial perspectives, it is confirmed that easing pro‐cyclicality of SME loan and enhancing banking relationship can contribute to SMEs fund management. Copyright © 2017 John Wiley & Sons, Ltd.     

浅析中小企业如何吸引并利用人才

在企业的生存发展过程中,人才是起着至关重要的作用,这就使中小企业在生存发展迈向趋于稳定强大的阶段,人才起着关键性的作用。大企业可以靠其名气以及雄厚的财力吸引人才的加盟,而中小企业在名气和财力资源方面显得远远不足,提供的平台相对较低一些,所以中小企业如何吸引人才的加盟是中小企业经营者十分关心注意的问题。本文通过多中小企业自身特点的分析,浅谈一下关于中小企业在吸引人才方面的一些策略。     

物流金融下我国中小企业融资新渠道

中小企业在我国经济发展中的作用现在已为社会各方所关注,在当前我国信贷紧缩的背景下,中小企业更是步履维艰。第三方物流业与金融业相结合推出的物流金融业务,能更有针对性地解决部分中小企业的融资难问题,尤其是满足在生产或销售上季节性较强的企业的短期融资需求。文中从我国中小企业目前的融资团境出发,提出物流金融能有效地解决中小企业短期融资难题,并有针对性地对中小企业利用物流金融融资提出建议。     

全球金融风暴下我国中小企业融资出路探讨

在全球金融风暴的经济背景下,我国中小企业的融资更加困难,已经严重的威胁到中小企业的生存。文章首先概述了我国中小企业融资的现状,然后从政府政策、我国金融服务体系结构、商业银行惜贷等四个方面分析了制约我国中小企业融资的原因,最后从政府政策的扶持、金融服务体系的创新、商业银行信贷创新等方面探讨解决我国中小企业融资难的途径。