县域中小企业人力资源开发策略研究——以延津县为例

县域中小企业肩负着实现经济、社会发展规划目标,以及调整农村经济结构、转移农村剩余劳动力、增加农民收入的重要任务,是发展区域经济体系的重要基础。文章以河南省新乡市延津县中小企业为例,系统地分析县域中小企业人力资源开发的现状及其存在的问题,结合县域中小企业特点,探讨有益于县域中小企业人力资源开发的对策,以促进县域中小企业又好又快发展。     

我国创业板市场的风险研究及对策探讨

本文对创业板在中国的设立背景以及在中国的现状进行了分析,针对创业板存在的风险进行了系统的探讨,从而能够正确认识创业板市场当中存在的风险因素,以探寻降低创业板市场风险的手段和措施,促进创业板市场良性运行。     

浅析中小型企业标准化财务管理

文章在分析当前中国中小型企业生存发展的基础上,归纳了中小企业财务管理存在的漏洞与缺陷,并提出了相关的建议。     

中小企业集群与技术创新

技术创新对中小企业集群的健康成长十分重要，文章分析了中小企业集群与技术创新的关联性，阐述了在我国中小企业集群中技术创新的种类和途径，指出了我国中小企业技术创新过程中存在的问题，认为我国中小企业应重视企业发展中的技术创新，以创新提升自身实力。文章建议我国中小企业应制订在创新方面的发展战略，并建立集群内的技术创新体系。     

我国中小企业财务困境的原因及对策分析

中小企业作为我国企业的重要组成部分，提供了大量就业机会，创造了巨大的社会财富，但由于存在财务控制不严、资泰结构不舍理、融资困难、缺乏管理经验和危机意识、财务人员素质不高、领导法制意识淡薄等方面的问题，使得中小企业经常陷入财务困境甚至破产。因此，中小企业必须采取有效措施来促进自身的发展。     

Splitting Accountability Hairs: Anomalies in the Adaptation of IFRS for SMEs in the UK and Ireland

Abstract

Recent years have witnessed a significant shift in the financial reporting frameworks available in the UK and Ireland affecting entities of all sizes with the Financial Reporting Council issuing three financial reporting standards replacing the extant UK GAAP. This paper reports the results of a content analysis of 151 comment letters sent to the standard-setter in response to its policy proposal. The paper explains why the standard-setter stepped back from its controversial proposal to enforce IFRS for SMEs based on the absence of public accountability. Additionally, the standard-setter addressed all concerns positively apart from two, representing two anomalies. First, despite being opposed by the majority of the respondents, the standard-setter published a new framework for wholly-owned subsidiaries of listed companies allowing them to make substantially less disclosure. Second, the standard-setter is yet to respond to the call by the accounting profession and the Not-for-profit sector to publish a sector-specific framework.     

中小企业成长的进化规律与可持续成长

文章从企业生命体演进的视角,探讨了中小企业成长过程的本质,认为中小企业成长的是一个动态的进化过程;而成长的进化性规律对中小企业走出各种成长误区,实现可持续成长有现实的启发意义。     

SMEs and public procurement policy

In this paper, we characterize an optimal procurement policy as a mechanism design problem when an allotment of the contract is available, i.e., when a government faces both SMEs and large firms for carrying out a heterogeneously divisible project. Our model allows us to analyze all procurement policies (set-asides, favoritism, non-discriminatory rules), taking into account both efficiency and distributive arguments and derive a normative framework. We show that set-asides are not generally optimal, whatever the industrial preferences of the government are, while the optimal preferential treatments of firms implies complex non-linear rules. We prove that the optimal policy can be implemented using a modified Vickrey-type auction. We also consider that the firms can reduce their cost by a non observable effort, and exhibit the specific impact of cost reduction incentives on the optimal policies.Received: 24 September 2001, JEL Classification: D44Pierre-HenriMorand : I am grateful to the anonymous referees for comments. The usualdisclaimer applies.     

促进创业投资企业发展税收政策评述

本文借鉴国际经验，结合中国实际，对最近出台的《促进创业投资企业发展税收政策》进行了评述，分析了这一政策出台对促进创业投资企业发展，进而支持中小企业创业活动的积极影响；同时，对证券公司如何以最大限度享受税收优惠的方式开展创业投资提出了相关建议。