企业应如何界定财务管理与会计管理的关系

市场经济条件下，财务管理与会计管理混岗势必影响各自职能的发挥。企业必须明确财务管理与会计管理的区别和联系，采取人员机构分设，权责职能明确区分的做法，才能各司其大，有效地发挥各自的职能，并提高企业的整体管理水平。     

Lending technologies,banking relationships,and firms’ access to credit in Italy: the role of firm size

This paper analyses the role of lending technologies and banking relationships on firms’ credit access in Italy. Using EFIGE firm-level data, we show that the depth and strength of firm–bank relationships have heterogeneous effects on credit demand and rationing probabilities depending on the size of the borrower. Multiple banking relationships alleviate financial constraints for small firms, while borrowing from a large number of lenders hinders access to credit for large companies. Small and medium-sized enterprises with a higher share of debt with the main bank have a lower probability of being credit denied, as debt concentration contributes to overcome the opacity problems typical of the SMEs. Long-lasting relationships, by reducing information asymmetries, significantly improve access to credit for small and large firms. Conversely, we find that medium-sized enterprises are more exposed to financing constraints as relationship duration increases, due to possible lock-in effects. Finally, firms maintaining banking relationships based on transactional technologies are more likely to be credit denied, while the use of relationship lending technologies improves credit availability for both small and large enterprises.     

乡村生态旅游促进新型城镇化的实证分析--以西安市长安区为例

在生态资源富集又邻近大城市的乡村地区发展乡村生态旅游，能够有效地促进新型城镇化、助推新型旅游小城镇的形成。文章在界定核心概念并进行理论机理分析的基础上，以西安市长安区为例，对其2002—2014年间乡村生态旅游与新型城镇化之间的关系进行实证检验，结果表明：二者确实存在高度的正相关关系，且前者是后者的重要原因。因此，应采取有力措施发展这些地区的乡村生态旅游：第一，进一步加大政府对乡村地区基础设施的投资，彻底实现城乡公共产品供给的均等化；第二，引导民间资金、技术、管理等有序合理、规模适度地投入乡村生态旅游业；第三，务必加强乡村生态旅游业发展过程中的环境监管等。     

知识管理在中部六省民营科技企业中的推进

知识经济时代知识管理已经成为我国民营科技企业管理创新的新视觉和战略选择,而在中部六省民营科技企业加快推进知识管理的步伐,不仅有助于中部地区民营科技企业更好地迎接知识经济的挑战,也更有利于企业提升核心竞争力。中部六省民营科技企业从重视知识管理、重视知识与人才资本机制建立、和谐的知识管理文化等方面来推进知识管理,为企业发展注入活力和动力。     

宁国市民营企业“二次创业”实现途径研究

在百年一遇的国际金融危机的调整期,唯有在危机中引导企业锐意变革,在管理、文化、体制等方面开拓创新,提高企业经营能力和控制能力,培养核心竞争能力,民营企业才能在危机过后的下一轮发展浪潮中占据优势地位。文章在揭示、剖析宁国民营企业＂二次创业＂存在的困难与挑战的基础上,对其＂二次创业＂的实现途径进行了探究,试图为宁国民营企业指明发展方向。     

Hotel Attributes and Consumer Satisfaction: A Cross-Country and Cross-Hotel Study

The main purpose of this study was to identify the influence of the consumer’s country of residence on hotel service attributes’ contribution to consumer satisfaction. The hospitality services of Disneyland Paris in Paris, France, were analyzed in the context of the study. Data came from their seven hotels and comprised 47,885 valid questionnaires. The Tetraclasse model was applied to identify hotel attributes’ contribution to satisfaction and compare them for consumer segments from eight European countries and between hotels. Results showed that the four service attributes’ contributions are influenced by country of residence and vary between hotels.     

民营经济发展的法律环境探析

我国的民营经济经历了一个由不合法到合法，从异己再到重要组成部分的曲折过程。民营经济仍面临着产权保护缺位、市场准入门槛过高、融资困难等诸多不利的法律环境与现状。针对这些现状，应从理顺产权关系，实现产权主体多元化；降低市场准入门槛；拓宽融资渠道等方面入手，完善民营经济发展的法律环境，进一步促进民营经济的发展。     

中小型软件企业快速有效实施CMMI3的构想

CMMI是全球权威的软件能力成熟度模型,在中国方兴未艾。本文针对我国中小型软件企业的特点,结合笔者自身在CMMI3的启动、实施与持续改进工作中多年的探索研究和积累,试图提出一套快速有效的CMMI3实施方案,希望能够帮助那些准备或正在实施CMMI3以期降低成本、提升管理水平的企业,尽快达成目标。     

日本企业环境管理的发展

环境污染，生态恶化已成为当今的一个全球性的紧迫问题，世界各国都在寻找着有效的解决途径。本文阐述了日本环境问题的演变过程和日本企业环境管理的基本状况，分析了日本企业环境管理的若干特点。