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国有资产流失在我国呈愈演愈烈之势.本文首先分析了导致国有企业在公司化改制和管理层收购中国有资产流失的原因,进而尝试提出相应的解决措施. 相似文献
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进入20世纪90年代以来,国有资产流失呈快速递增态势.本文的研究对象就是企业改制过程中国有资产的流失问题,全文共分为四个部分.第一部分分析了国有资产流失的危害,即对经济,政治以及社会生活的影响.第二部分分析了在企业改制的过程中,国有资产流失的具体原因.第三部分则针对企业改制过程中国有资产流失的原因及表现,提出了各种相应的具体对策.全文就企业改制过程中国有资产流失的问题进行了较为全面地论述,并就如何防止企业改制中国有资产的流失,提出了自己的一些观点和看法. 相似文献
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近来一些地区税务部门在税收征管中竟人为调节税收进度,出现了企业有税不收、缓收或大征"过头税"等诸多怪现象,已造成企业税收大量流失.本文针对当前企业税收大量流失的成因进行了具体剖析,并提出了相应的解决对策. 相似文献
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随着互联网时代的到来,电子商务在不断崛起、发展并日趋成熟。作为一个新生事物其具有自身特有的特点,给我们的企业管理也带来了新课题和新挑战。其中,电子商务在税收征管方面暴露出的缺陷就是亟待解决的问题之一。本文依据电子商务及其税收的特性分析了我国电子商务税收流失的成因,有针对性地提出了征管对策。 相似文献
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通过对国有企业改制中国有资产流失问题的分析研究,总结了国有资产流失的主要渠道和方式,分析了国有资产流失的主要原因,提出了国有资产流失的防范对策. 相似文献
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郑兴东 《商业经济(哈尔滨)》2020,(2)
随着互联网快速发展,电子商务经营模式应运而生。但现有的实体经济的征税标准无法适应电商模式,现有的税务稽查亦存在很大的短板,无法准确确定电子交易,致使电商类企业税收处于"真空"状态。在比较传统经营模式与电子商务模式区别的基础上,分析造成电子商务税收流失的原因,提出完善电商税收登记和征管机制,提高电商纳税意识,开发第三方协助平台,推行电子发票等对策建议。 相似文献
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国有企业改制过程国有资产流失严重.本文从资产评估、无形资产、小金库等五个方面分析了国有资产隐性流失的途径. 相似文献
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The authors propose the integrity capacity construct with its four dimensions (process, judgment, development and system dimensions) as a framework for analyzing and resolving behavioral, moral and legal complexity in business ethics' issues at the individual and collective levels. They claim that moral progress in business comes about through the increase in stakeholders who regularly handle moral complexity by demonstrating process, judgment, developmental and system integrity capacity domestically and globally. 相似文献
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旅游诚信属于社会诚信体系中的行业诚信范畴,它是将旅游与诚信有机结合而形成的一个新领域。在江苏旅游强省建设中,旅游诚信的地位和作用不容小觑。旅游诚信既是江苏旅游强省建设的重要基石,也是江苏加快文旅融合发展步伐,以文化人、以文促旅,以旅彰文的现实基础。在江苏旅游强省建设中应积极发挥旅游诚信的思想基础、价值引领和文化表达等作用,促进江苏旅游业迈向优质发展的新时代。 相似文献
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ABSTRACTThis paper offers a commentary on Hunt’s ‘Advancing marketing strategy in the marketing discipline and beyond: From promise, to neglect, to prominence, to fragment, (to promise?)’. We focus on three issues: (1) the historical origins of marketing strategy, (2) resource-advantage theory as a general theory of competition and/or a general theory of marketing and (3) the current state and future promise of doctoral training in the history of marketing thought. 相似文献
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Rajan Varadarajan 《Journal of Marketing Management》2018,34(1-2):71-85
ABSTRACTHunt (2018, Advancing marketing strategy in the marketing discipline and beyond: From promise, to neglect, to prominence, to fragment, (to promise?). Journal of Marketing Management, 34, 16–51. doi:10.1080/0267257X.2017.1326973) provides a synthesis and critical review of over 100 years of marketing literature organised into four eras. In his prognosis of the outlook for Era V, Hunt notes that there are reasons to be optimistic about the prospects for both the marketing discipline, broadly, and the field of strategic marketing, specifically. However, he also draws attention to the concerns voiced by a number of marketing scholars regarding the current state of the field and the future outlook for the field. Hunt argues that the prospects for the marketing discipline and the field of strategic marketing are closely intertwined, and that the health of the latter contributes significantly to that of the former. Against this backdrop, this commentary focuses on the promise of theory for advances in strategic marketing and the advancement of the marketing discipline. 相似文献
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ABSTRACTThis study examines the impact of entrepreneurial marketing on innovative marketing in small- and medium-sized companies producing industrial tools and mechanical parts. The statistical population of this study consisted of all owners and workers of industrial tools and mechanical parts around the world. The sample size includes 195 people who were chosen through simple random sampling method and Cochran formula. This is a correlational research and the data were collected using a questionnaire designed by theoretical foundations and Likert scale. The validity of the tool was confirmed using the opinions of experts and specialists and the reliability of the questionnaire was confirmed using Cronbach’s alpha (0.891). Data were analyzed through structural equation modeling. The results show that value creation that includes creating value for customers through the products and services, and marketing activities and technology has the greatest impact on innovative performance. Also, innovation, which includes innovative strategy, management believes in innovation, and using new methods to carry out activities, is in the next place. Among the factors, the leverage of resources, which include the financial and human forces, has the least effect on innovative performance. 相似文献
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论信息不对称下的营销失德与诚信体系建设 总被引:2,自引:0,他引:2
营销道德的缺失干扰了人们正常生活,阻碍了社会健康发展,诚信成为当今社会一个热点问题。从信息不对称理论看,当今营销道德的失范,经济人动机是诱因,信息不对称是必要条件,失范的营销活动不仅损害了消费者的利益,而且也劣化了资源配置,因此应采取相应措施加以治理。 相似文献
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Abstract Our objective in this paper is to recall the linkages between marketing and management thought. At the turn of the twentieth century, the two disciplines were connected via the work of Frederick Taylor and Percival White. As conventionally represented, Taylor was the father of scientific management and, by extension, the management sciences more generally. He is also frequently associated with a focus on production efficiency. However, a close reading of Taylor reveals his appreciation of the connection between production and consumption and thus the importance of the ultimate consumer. Taylor's ideas and the work, published in the Bulletin of the Taylor Society, which provided an outlet for the scholarship of early marketing thinkers, provide the linchpin between the production ethos of Taylor and the emergence of ‘scientific marketing’ exemplified in the work of Percival White. The latter demonstrated the ideological credibility of his scientific marketing system via its association with science and attributes such as objectivity. Importantly, in his work we find the first clear articulation of the marketing concept. Unlike present-day debates, which frequently treat it as a synonym for shareholder value, the early articulations of the marketing concept were underwritten by an explicit ethical orientation that placed limits on corporate behaviour, ideas that were again brought to prominence courtesy of the consumerist movement of the 1960s and 1970s. 相似文献