企业文化融合与变革是企业成功重组的关键因素

企业重组在全球范围内呈现风起云涌的势头,纵观历史上的企业重组,往往以失败者居多。究其原因,各重组方企业文化不能很好融合是其中一个很关键的因素。重组企业间如果在企业文化上存在很大的差异,重组后的企业便很难统一管理,这将严重影响重组后企业的有效运作和最终企业的效益。为了消除企业重组过程中的企业文化障碍,企业必须关注企业文化融合与变革的关键环节,把握好企业文化融合与变革的方法,实现企业文化的融合与变革。     

高技术服务业与资源型产业融合对资源型企业两阶段创新效率的影响

基于新技术与新知识的高技术服务业跨界融合是传统企业实现创新资源优化配置、创新研发和商业转化的重要因素。因此,运用熵指数测度全国各省区高技术服务业与资源型产业融合水平,并利用2014—2017年资源型上市公司面板数据检验两大产业融合对资源型企业两阶段创新效率的影响,同时探讨企业吸收能力的调节作用。结果表明：现阶段高技术服务业和资源型产业融合程度不高,但发展态势良好,处于从失调走向协调的转变期;产业融合对资源型企业创新研发效率短期无显著影响,长期存在抑制作用,资源型企业技术能力刚性导致对新技术的排斥,且较大的产业间认知差距削弱了产业间良性互动带来的技术扩散效应;产业融合对创新转化效率呈先抑制、后促进效应,就长期而言,产业融合具有良好的创新转化推动力;资源型企业吸收能力分别在产业融合与滞后一期创新研发效率及滞后三期创新转化效率的关系中起正向、负向调节作用,表明资源型企业吸收能力构建尚不全面。     

浅析企业税收风险的成因与防范

目前,企业讨论最多的是财务风险、审计风险等,忽视了税收风险对企业影响。但随着经济的迅猛发展和交易的复杂多变性以及税收征纳过程中许多不确定因素的逐渐增多,税收风险也日益引起了人们的注意。税收风险按主体分为：企业（纳税主体）税收风险和税务部门（征税主体）税收风险。本文主要在分析产生企业税收风险原因的基础上,浅析其防范的措施,以便减弱税收风险对企业的负面影响。     

上海世博会后长三角城市群的功能提升

2010年上海世博会后,长三角城市群将成为世界第六大城市群的全球功能活跃于世界经济舞台。由此,长三角城市群地区应从三个方面提升功能:一是核心城市上海的高端国际化功能,二是长三角城市群地区的深度一体化功能,三是长三角城市群向长江下游延伸的空间拓展功能。三个功能的提升互为关联,开拓长三角城市群科学发展的新路径。     

The Development Strategy of East Hope Group＇s Entry into the Aluminum Industry

As a large private company starting from feed-processing industry, the East Hope Group has entered the aluminum industry. During the period of less than four years, it has completed two big electrolyticaluminum smelters and started the construction of a project of oxide of alumina. With its rapid speed, advanced technology and equipment, and high efficiency, the company has created a miracle in aluminum industry. From the viewpoint of strategic management, the author analyzes the strategic thinking of its entry into the aluminum industry; the strategic measures to build the company into the most competitive enterprise in this industry, and how to maintain a sustainable competitive advantage. Meanwhile, the paper plays an important reference role for the analysis of the private economy, and the enterprises with diversified thinking and those wishing to expand aggressively.     

企业基础研究行为驱动模型构建

鉴于后互联网时代下我国企业从事基础研究的紧迫性,从学理上探讨如何引导企业广泛参与基础研究。通过文献编码分析方法得到范畴逻辑关系,构建由发达国家挤压、社会舆论敦促、强国战略要求、市场生存压力和企业责任担当5类主体行为共同作用的企业基础研究行为驱动机制。其中,发达国家挤压、社会舆论敦促、强国战略要求、市场生存压力为外部环境驱动,企业责任担当为企业内部驱动。研究提示,应从外部创新环境改善和企业内部研发积极性激发着手,综合推进企业基础研究进程,构筑我国科技强国梦。     

基于群组决策特征根法的高技术企业知识产权开发评价指标识别

由于高技术企业知识产权开发评价影响因素多,涉及内容广,因此评价指标识别是高技术企业知识产权开发水平评价的关键环节。通过对当前高技术企业知识产权开发影响因素的分析,建立了高技术企业知识产权开发评价初选指标。运用群组决策特征根法对高技术企业知识产权开发评价初选指标的关键性和重要性进行识别,构建了高技术企业知识产权开发评价指标体系,为高技术企业知识产权开发水平的测度和评价提供了科学的方法和新的思路。     

政府补助对科技中小型企业成长的影响机理

采用创业板2011—2016年251家科技型中小企业数据,从研发经费投入和技术人员投入两个方面检验技术创新投入在政府补助对企业成长影响的中介作用,以及市场化进程和要素市场发育程度的调节作用。实证研究发现：①研发经费投入在政府补助对企业成长的影响中有中介作用,技术人员投入在政府补助对企业成长的影响中中介作用不明显;②市场化进程越高的地区,政府补助通过研发经费投入对企业成长的影响越强,政府补助通过技术人员投入对企业成长的影响也越强;③要素市场发育程度越好的地区,研发经费投入在政府补助与企业成长间的中介作用越强,技术人员投入在政府补助与企业成长间的中介作用也越强。     

Two Types of Disagreement in Group Discussions of Japanese Undergraduates

In this study we investigated the nature of disagreement, which is a necessary component of a good discussion. We obtained 27 group discussion scenes by Japanese undergraduates that were evaluated by two ways: impression rating and ranking. As a result of factor analysis for the impression rating data, five factors were extracted: activeness, multidirection and unification of discussion, relationships of participants, development and sophistication of discussion, and sincerity of the participants, and each factor scores of each scene was simultaneously calculated. Each scene’s rank score was also calculated by relative comparisons. A significant positive correlation was found between the mean factor and the rank scores except for Factor 3 (relationships of participants). To consider the reason for the difference relating to Factor 3’s score, we scrutinized the discussion process of four scenes of the different patterns of the factor and rank scores. From the analysis of conversations, we suggested that this difference reflected ways of disagreement. By introducing a probative discourse tags for discussion (pDTD), we reasoned that the frequency of disagreement made Factor 3’s score negative and the absence of the second part of adjacency pairs made the rank score worse. The explicit speech and actions of blame such as emotional and aggressive expression, and neglect of treatment for the minor opinion made also the discussion unfair, but we think that these behaviors might erupt from the ground made by the accumulated implicit behaviors such as the absence of the second part. We finally concluded that the criticism type of disagreement increased the rank scores, and its censure type produced lower results, and the proper ways of disagreement in group discussions were discussed.     

《企业所得税法》反避税规则带来的挑战

随着我国经济与世界经济的高度融合,跨国投资日益增多,关联交易愈趋频繁,反避税与避税的博弈也变得越发激烈。本文在对《中华人民共和国企业所得税法》(以下简称《企业所得税法》)反避税规则进行解读的基础上,剖析了未来反避税工作发展的新趋势,从税务机关和企业的角度分别论述了应对措施。