资讯

宏观视点国务院多项措施扶持中小企业发展国务院9月22日发布《关于进一步促进中小企业发展的若干意见》(以下简称《意见》),提出从信贷、财税等方面加大对中小企业发展的扶持力度。《意见》指出,中小企业是我国国民经济和社会发展的重要力量,促进中小企业发展,是保持国民经济平稳较快发展的重要基础,是关系民生和社会稳定的重大战略任务。受国际金融危机冲击,去年下半年以来,我     

钢协召开钢铁行业财税政策研究成果汇报验收会

<正>根据钢协理事(扩大)会议的要求,今年要通过财税政策研究,从行业长远发展的角度分析影响钢铁产业安全的主要障碍问题,提出解决钢铁行业生产经营瓶颈问题的方法和措施。围绕着解决铁矿石资源制约问题、构建钢铁产业公平市场竞争环境、推进钢铁产业转型升级与结构调整、促进钢铁产业节能减排与绿色生产等财税政策的研究,钢协自今年4月份分别成立了钢铁产品进出口财税政策、铁矿山财税政策、绿色发展财税政策、"营改增"财税政策     

国家经贸委称中小企业发展环境将发生重大变化

从正在北京召开的“中小企业融资与社区发展国际研讨会”上获悉,我国中小企业的发展环境将发生重大变化,以行政区划为载体的中小企业发展政策体系和以社区为依托的发展促进体系,将成为推动中小企业快速发展的力量之源。 　　据国家经贸委有关负责人透露,我国计划借鉴加拿大等国外成功经验,在 5年内建立起具有中国特色的全国中小企业发展政策体系和发展促进体系,彻底改变中小企业发展长期缺乏系统政策和健全的融资、信用、中介等促进体系支持状况,这将直接导致中小企业发展环境的重大变化。 　　我国现有 8人以上的中小企业 1000万户…     

财税政策对新能源汽车企业价值的影响研究——基于文献视角研究

在“碳达峰”和“碳中和”背景下,低碳经济和绿色生活成为人们追逐的目标,而新能源汽车的发展在一定程度上可以实现人们追逐低碳经济和绿色生活的目标。为了促进新能源汽车迅速发展,政府对新能源汽车产业进行财税政策上的支持。截止到目前,虽然我国新能源汽车发展迅速,产销量也屡创新高,但是仍然存在许多问题。新能源汽车企业比较依赖国家给与的各种补贴,但我国新能源汽车购置补贴力度正在逐年降低,后续国家对新能源汽车财税政策的调整值得关注。文章以文献角度梳理财税政策对新能源汽车企业价值的影响,总结财税政策之前对新能源汽车产生的影响,针对财税政策如何提高新能源汽车企业价值提出相关建议。     

财税政策促进我国纺织产业创新的绩效分析——基于纺织行业上市公司的实证分析

纺织产业是打造我国国际竞争新优势的重要产业,同时纺织产业的出口创汇对我国的经济增长和国际收支也起着至关重要的作用。但在创新能力方面,我国纺织产业还存在许多待解决的问题。为了分析财税政策促进我国纺织产业创新的绩效,在总结梳理我国纺织产业发展与财税政策现状的基础上,运用纺织产业上市公司数据进行定量分析。研究发现：财政补贴能够促进纺织企业研发投入的增加,但税收优惠与企业研发投入之间存在着U型关系。综合上述实证结果并借鉴美国以及欧盟相关的政策经验,提出构建以推动协同创新和技术成果转让为核心的纺织产业创新补贴新机制,优化研发投入负面清单并实施差异化增值税减免以提升纺织企业税收优惠受益水平等政策建议。     

非常规天然气财税激励政策：美国的经验与借鉴

在非常规天然气产业发展初期,美国政府对非常规天然气开发实施了包括价格激励和税收抵免在内的财税激励政策。这些政策增加了非常规天然气开发的经济效益,调动了生产商的积极性,促进了非常规天然气钻井活动和技术进步,对促进美国非常规天然气的发展起到了关键作用。财税优惠政策是政府在产业发展初期引导行业投资的重要手段。我国非常规天然气开发正处于起步期,急需相关政策和措施的支持与引导,有必要借鉴美国的做法,对非常规天然气进行定义和分类,制定相对统一的财税优惠政策。财税优惠的力度应该建立在对资源、技术和效益的分析基础之上,且优惠政策应该设置有效期和中止条件。     

促进我国战略性新兴产业发展的财税政策研究

由于我国战略性新兴产业尚处于初级成长阶段,亟需政府强有力的政策扶持和宏观调控。财税政策作为国家调节经济最重要和最有效的政策工具,无疑是政府首选的"制胜法宝"。发挥财税政策的引导效应和激励作用,有效促进战略性新兴产业的发展壮大,是当前世界各国普遍的做法,也是发达国家取得成功的经验所在。为此,我国亟需抓住全球新科技革命与产业革命的历史机遇,强化财税政策支持力度,加快培育和发展战略性新兴产业。     

我国中小企业集群发展的政策建议

尽管中小企业在我国经济社会生活中具有重要的作用，但是组织结构的不合理制约了中小企业的竞争力。本文从中小企业产业组织的新形式——中小企业集群发展的角度，简要阐述了中小企业集群发展的基本原则，提出了促进我国中小企业集群发展的政策建议。     

进一步协调和完善政府中小企业扶持政策

中小企业发展关系到我国经济的持续稳定,也关系到我国社会和政治的稳定,大力扶持中小企业发展已经成为中央和地方各级政府普遍关心的大事。全国人大关于促进中小企业发展的立法《中小企业促进法》也已经颁布。对于广大中小企业和民营企业业主来讲,这无疑是充满利好的消息。与我国历年来出台过的扶持政策类似,目前政府扶持中小企业发展政策的现状仍然缺乏系统性和协调性,仍有许多问题亟需协调。     

促进科技创新的财税政策之思考

近年来,我国为促进科技创新采取了一系列举措并取得了相应成效,但科技创新在我国经济发展中的地位与其在市场经济发达国家的地位相比,还存在很大差距。科技创新涉及诸多方面,如科技管理体制、财政税收制度、金融制度、知识产权保护制度等。其中,财税政策由于具有引导性、规范性、程序性等特点,是一国促进科技自主创新有效的政策选择,是建设创新型国家、促进科技创新的重要保障。鉴于此,从财税政策的角度就如何促进我国科技创新进行了探讨。     

B2B SME management of antecedents to the application of social media

This paper elucidates how business-to-business (B2B) small and medium-sized enterprises (SMEs) can manage antecedents to the application of social media for potential contributions to their business. This in-depth qualitative research study was conducted at four plastic-producing SMEs from October 2013 to October 2014, with follow-up interviews in October 2015.The findings reveal two important antecedents to the application of social media that overcome the gap between acknowledging the usefulness of social media and its actual limited application in practical B2B contexts. First, open collaborative business model innovation is needed to apply social media in local business processes. Second, central and distributed leadership must be integrated to create ownership and responsibility across the SME organisation and beyond to customers and partners. These findings differ from the social media application stages and the gaps between them identified in the previous literature. The developed model makes a contribution to the B2B SME field and to academia by recognising the importance of integrating critical antecedents before social media application can enhance business in B2B SMEs. This understanding is beneficial for the B2B SMEs and for society.     

吉林省金融机构对中小企业金融支持的对策分析

近年来,吉林省金融机构将开展中小企业业务作为改善业务结构、客户结构和调整战略方针、履行社会责任的重点,中小企业贷款满足率不断上升,但融资难问题,仍是制约不少中小企业进一步发展的障碍.加强对中小企业的金融支持,广大金融机构应提高服务中小企业发展的水平,增强金融创新能力,完善中小企业信贷考核体系,建立中小企业贷款风险补偿基金,发展多层次中小企业信用担保体系等,为中小企业的发展提供更有力的金融支持.     

The nature of SME co-operation and innovation: A multi-scalar and multi-dimensional analysis

Recent work on SMEs and networks has emphasised the importance of external co-operative ties in enhancing firms’ innovative performance. These external ties provide resource constrained SMEs with access to a wider set of technological opportunities through information sharing and resource pooling. Previous studies of the SME innovation–cooperation relationship have used categorical measures to capture tie existence which, while providing some useful insights, largely fail to capture the strength of co-operative relationships and/or the variety of relational directions in which co-operation occurs. This study aims to address this measurement deficiency and explore the SME innovation–cooperation relationship by designing and utilising measures that capture both the multi-scalar (strength) and multi-dimensional (variety) nature of co-operation and innovation. We then apply these measures to a survey of UK manufacturing SMEs. Data is obtained for 371 SMEs, and we then assess the innovation–co-operation relationship within a multivariate regression framework. We find that the strength of cooperative ties across a range of productive activities within the value chain are important facilitators for SME innovative capability; this is true for both product and process innovation. However, we find that SME co-operation with rivals (co-opetition) has no significant impact upon innovation. Our results have significant implications for both supply chain managers and policy-makers interested in enhancing innovation among SMEs. In particular, we argue that SME innovative activity benefits from good, close dyadic relations within the supply chain, while more generally policy should be geared towards nurturing and sustaining SME innovation networks.     

A Typified, Culture-Based, Interpretation of Management of SMEs in Southeast Asia

Our knowledge of managing small and medium-sized enterprises (SMEs) is predominantly based on Western world, in particular U.S., thinking. This article presents the results from a survey of the overseas Chinese SME business world, i.e. SMEs in seven Southeast Asian countries, where Chinese dominate business (Indonesia, Singapore, Malaysia, Thailand, Hong Kong, Taiwan and the Philippines). A typified picture of overseas Chinese SME management (i.e. a picture of management behavior, when and if participants are true to their culture and general economic environment) is provided. Management is seen in its general organizational role as well as in its role in the financial and marketing business functions. Some similarities as well as differences with the Western view of management of SMEs are noted.     

论中小企业技术创新的难点及应对措施

在全球经济一体化、市场竞争白热化的环境下,中小企业面临巨大的压力与挑战．中小企业只有通过不断的技术创新,形成企业所独有的核心竞争力,才能获得生存与发展。文章介绍了中小企业技术创新的概念及其特点,分析了当前中小企业技术创新所面临的主要难点,提出了切实可行的促进中小企业技术创新的应对措施。     

An exploratory study of factors affecting the failure of local small and medium enterprises

There is increasing recognition of the potential contribution of local small and medium enterprises (SMEs) towards employment and economic growth in Singapore. Unfortunately, SMEs tend to have a high mortality rate. A survey was conducted among owners or managers of local SMEs to identify factors perceived as important in affecting business failures. The research results indicate that endogenous factors were viewed by respondents as more critical in causing SME failures than exogenous factors. Important exogenous and endogenous factors in specific areas were identified.Lau Geok Theng is Senior Lecturer, Department of Marketing, National University of Singapore, 10 Kent Ridge Crescent, Singapore 0511, tel: (65) 772-3179, fax: (65) 779-5941. Jasmine Lim Wang Boon is with the United Overseas Bank, Singapore.     

Opportunity recognition and SME performance: the mediating effect of business model innovation

Opportunity recognition is vital for small and medium-sized enterprises (SMEs), but SMEs face challenges in capturing recognized opportunities. Given that opportunity recognition does not automatically lead to higher SME performance and that SMEs need to take appropriate actions to exploit recognized opportunities to achieve better performance, it is imperative to explore the mediators that enable SMEs to translate opportunity recognition into higher performance. This study proposes that business model innovation may be a key conduit through which opportunity recognition affects SME performance. Based on a dataset of 155 SMEs, we find that the positive relationship between opportunity recognition and SME performance is mediated by business model innovation. These findings not only aid SMEs in accomplishing the performance effect of opportunity recognition, but also provide some insights into the implications of business model innovation.     

Social capital in the growth of science-and-technology-based SMEs

There is increasing evidence of the positive role social capital plays in accessing resources and capabilities from and with other actors, and in establishing and maintaining business relationships. Yet, surprisingly little is known about how an organization's social capital and its utilization evolve over time. Focusing on this gap, this paper explores the role of social capital and its structural, relational and cognitive dimensions in the growth of science-and-technology-based SMEs. On the basis of our studies on social capital, entrepreneurial networks and SME growth, we develop a conceptual framework to describe their development through four overlapping phases, each of which involves different managerial tasks: innovation assessment, offering development, commercialization and rapid growth. The results of our longitudinal multiple case studies show that; (i) different types of networks and relationships are important in the transitional periods between the growth phases; and (ii) the role of social capital and its different dimensions varies in developing, maintaining and utilizing these partnerships and network relationships. These findings offer several managerial implications.     

Organisational, technical and data quality factors in CRM adoption — SMEs perspective

Like large organisations, many Small and Medium-sized Enterprises (SMEs) have implemented Customer Relationship Management (CRM), so that they can compete effectively in today's highly changeable economic and market climate. However, studies indicate that there are mixed results as to how successful SMEs have been in adopting CRM solutions. It is also reported in the literature that CRM implementation is influenced by issues that relate to organisational, technical and data quality factors. To this end, there is limited research conducted in this area which mainly focuses on including these dimension in the evaluation of factors that influence CRM adoption in the SME sector. In seeking to address this issue, this research uses an investigative study aimed at identifying the organisational, technical and data quality related factors influencing CRM adoption by SMEs. This will enhance the quality of the evaluation process, and help support SME decision makers in exploring the implications surrounding CRM adoption. The findings of this study confirm that factors affecting the adoption of CRM in SMEs are largely similar to the factors affecting CRM adoption in previously studied other types of organisations.     

SME–supplier alliance activity in manufacturing: contingent benefits and perceptions

We address the following two questions: how upstream vertical alliance (UVA) activity affects the performance of small and medium‐sized enterprises (SMEs); and how SME perceptions of that relationship influence the choice to engage in UVA activity. Using responses from a recent survey of business unit managers representing 200 SMEs, we find that UVA activity benefits SME performance when self‐selection effects are controlled. Instead of being a source of differentiation advantages, UVA activity leverages the SME's existing advantages. And, while SME perceptions appear to drive the self‐selection of UVA activity, those perceptions are inaccurate; the result is that the SMEs likely to benefit less from such activity engage in it more. Copyright © 2006 John Wiley & Sons, Ltd.