论塔城地区中小型企业经济的发展

本文论述了中小型企业经济是新疆塔城地区经济发展的重要力量;分析了塔城地区中小型企业经济发展中存在的问题;提出了中小企业自身要抓住地区加快工业化进程的机遇加快发展,政府也要为中小企业的发展创造良好发展条件的建议.     

论国有中小企业会计规范化管理

国有中小企业是我国国民经济中的重要组成部分,然而国有中小企业由于组织结构较为简单、经营规模较小、管理模式僵化等特点,普遍存在着财务控制薄弱、会计信息失真等急需解决的问题.分析了目前我国国有中小企业会计规范化存在问题,并提出了相应的对策,以其为有关会计工作者提供参考.     

我国中小企业融资问题浅探

上世纪90年代以来，中小企业发展问题在我国得到了前所未有的关注和重视，然而，与中小企业在国民经济中日益显要地位不相称的是其融资问题已成为发展中最大的约束．资金不足在很大程度上制约了中小企业的发展，中小企业面临融资的难题：     

内部审计在中小企业中的应用

1.建立内部审计的必要性 随着中国企业逐步走向市场化,企业结构的日益复杂,规模膨胀,同时企业会计准则与国际会计准则的趋同,就要求完善内部审计制度,以明确复杂的产权关系和加强企业内部管理,变得尤为重要.对于上市公司而言,内控程序和内部审计制度比较完善,但对于众多中小民营企业而言,由于规章制度不完善,内部控制程序漏洞较多,加上相当多的企业是家族式的管理,有的虽有内部控制制度,但是形同虚设,这类企业有发展壮大的要求和完善内部审计制度的需要,因此,建立内部审计制度就显得相当有必要.     

Determinants of R&D cooperation in small and medium-sized enterprises

We investigate the determinants of research and development (R&D) cooperation in small and medium-sized enterprises (SMEs). Using firm-level data from the 2002 Korean Innovation Survey and applying a probit model with sample selection, we find that incoming spillovers of knowledge have a significant and positive impact on SMEs?? decisions to engage in R&D cooperation. In particular, the effect of knowledge spillovers on R&D cooperation is much larger for smaller firms. Despite the importance of external knowledge for SMEs, the estimation results suggest that SMEs may be at a disadvantage in establishing external R&D linkages because of their absolute size limitations.     

浅谈中小企业财务管理的重要性

中小企业财务管理是企业管理的核心.企业要想在社会主义经济中谋求发展,就必须建立健全现代企业财务管理体系.本文就我国中小企业财务管理的重要性谈几点粗浅认识.     

Seasoned equity offerings by small and medium-sized enterprises

Most analyses of small firms’ decision to seek outside equity financing and the conditions thereof concern private firms. Knowledge of the risk and return of entrepreneurial ventures for outside investors is consequently limited. This paper attempts to fill this gap by examining the Canadian context, where small and medium-sized enterprises (SMEs) are allowed to list on a stock market. We analyze seasoned equity offerings launched by SMEs over the last decade. These public issuers can be considered low quality firms with poor operating performance. Managers issue equity before a large decrease in operating and stock market performance. Individual investors do not price the stocks correctly around the issue and incur significant negative returns in the years following the issue. This is particularly true for constrained issuers. We confirm that entrepreneurial outside equity attracts lemons and that individual investors cannot invest wisely in emerging ventures. Probably as a consequence of individual investors’ lack of skill and rationality, the cost of outside equity financing of Canadian public SMEs is abnormally low.     

浅谈提高中小企业会计核算的水平的途径

提高中小企业的会计橱算水平是促进中小企业健康发展的关键.本文介绍了当前中小企业会计核算水平的现状,以及如何提高核算水平的途径与建议.     

Direct investment in Asia by German small and medium-sized enterprises

The tremendous importance of small and medium-sized enterprises within the German economy is repeatedly stressed in policy discussions. That makes the disproportionately low level of involvement by SMEs in the Asian growth region stand out all the more prominently. What are the factors inhibiting greater involvement? What form ought promotion programmes for SMEs to take?     

我国中小企业财务管理工作面临的问题与对策

中小企业涉及各行业,是国民经济的重要组成部分.在中小企业发展过程中,由于受传统体制和市场经济大环境的影响,使财务管理工作存在着与自身发展不相适应的情况.因此,本文就中小企业特点及财务管理目标进行分析,并针对当前财务管理工作中面临的问题提出几点对策,以期通过本文的阐述建立并完善中小企业财务管理的各项规章制度,从而使企业能在日益激烈的市场竞争中健康、稳定地发展.     

对于中小企业全面风险管理的认识

中小企业作为我国国民经济的重要组成部分,在国民经济中发挥着巨大的作用,由于中小企业抵御风险的能力较差,所以对于做好中小企业全面风险管理至关重要.     

对于中小企业全面风险管理的认识

中小企业作为我国国民经济的重要组成部分,在国民经济中发挥着巨大的作用,由于中小企业抵御风险的能力较差,所以对于做好中小企业全面风险管理至关重要.     

Evaluating guarantee fees for loans to small and medium-sized enterprises

Governments all over the world regard loan guarantee schemes (LGS) as one of the most regularly used and relatively effective mechanisms to support small and medium-sized enterprises (SMEs) financially by facilitating their access to debt capital. Due to its nature of involving implicit indirect subsidization, a LGS is mostly evaluated in terms of the economic and social benefits created, such as generation of export revenues and creation of employment opportunities. Although most government-sponsored programs do not set up clear-cut definitions for how to evaluate those benefits and what targets should be achieved, they do have an initial aim of self-financing. Since guarantee fees (premiums) represent the largest cash inflow for a guarantor and the most critical index to indicate a borrower’s credit status, this paper proposes a methodology that specifically aims for this self-financing target by meeting at least default costs with income from premiums. This is done by actuarially determining a guarantee fee for each loan based on market-based information and risk-neutrality concepts. Empirical evidence shows that real cash outflows (costs of honoring defaults) are very close to estimated cash inflows (total guarantee fees), which indicates that the objective of meeting budget constraints is achieved.     

浅谈商业银行对促进中小企业发展可持续性的扶持

本文对浅谈商业银行对促进中小企业发展可持续性的扶持进行了论述.     

国有中小企业产权制度改革的会计制度设计

金融危机对实体经济的影响使国有中小企业产权制度改革变得更为重要.本文以金融危机为背景,从国有中小企业产权制度的现状入手,分析国有中小企业产权制度存在的会计漏洞,进而从会计防范的角度探讨国有中小企业产权制度设计的思路     

浅谈中小型民营制造企业的转型升级

中小型民营制造企业做为一个法律主体,一直处于相关法律系统缺位的状态或是相关法律不明确、混乱的状态。因而在转型升级中,必须实现有法可依,使其能在法律的保障和约束下进行转型升级。仅以京津冀经济链附近的某四线城市的中小型民营制造企业为借鉴主体提出立法建议,鼓励中小型民营制造企业建立健全完善的现代企业体系;建立健全中小型民营制造企业的政府管理、服务体系;积极完善中小型民营制造企业的电子信息档案;鼓励中小型民营制造企业企业主、管理人员、技术人员参加职业培训、成人教育等渠道接受再教育,提高相关知识、技术水平。     

Exploration and exploitation in established small and medium-sized enterprises: The effect of CEOs' regulatory focus

Based on theory of regulatory focus and organizational ambidexterity, we hypothesize that the level of engagement in exploration and exploitation in a small or medium-sized enterprise (SME) is affected by the respective CEO's chronic regulatory focus. In our analysis of survey responses from CEOs in Switzerland, we find that the CEO's level of promotion focus positively affects the firm's engagement in both, exploration and exploitation, while the CEO's prevention focus is negatively associated with the firm's exploration but not significantly related to its exploitation. The positive associations between a CEO's promotion focus and the firm's exploration/exploitation activities are enhanced under conditions of intense competition.     

Critical determinants for mobile commerce adoption in Vietnamese small and medium-sized enterprises

ABSTRACT

This paper investigates the critical determinants of mobile commerce (m-commerce) adoption in small and medium-sized enterprises (SMEs) in Vietnam. A comprehensive review of the related literature leads to the development of a conceptual framework to better understand m-commerce adoption in organisations. This framework is then tested and validated using structural equation modelling on the data collected from 513 Vietnamese SMEs. The study shows that perceived benefits, perceived compatibility, perceived security, organisational readiness, organisational innovativeness, customer pressures, government support, and managers’ IT knowledge are the critical determinants of m-commerce adoption. This study contributes to a better understanding of m-commerce adoption in developing countries, particularly in Vietnam. It can facilitate the development of m-commerce in SMEs by providing evidence-based strategies and policies.     

中小型外贸企业如何防范财务风险

中小型外贸企业财务风险是在市场经济发展中客现形成和逐步显现出来的,本文主要就筹资风险、汇率风险、投资风险、资金回收风险与收益分配风险等外贸经营中主要的一些风险问题类型进行了探讨.