我国中小企业核心竞争力构建之探析

中国加入WTO后,我国中小企业面临的生存环境越来越严酷,为了企业长久的生存和健康发展,就需要不断加强自身建设,培育企业的核心竞争力。文中分析了我国中小企业构建核心竞争力的必要性以及目前中小企业存在的问题,提出中小企业构建核心竞争力的对策和建议。     

论大学公共英语课中的翻译教学

翻译教学一直是大学公共英语的一个重点和难点。影响翻译效果的因素有很多,克服这些问题,可强化翻译技巧,通过直译法、代替法、意译法、音译法等来解决,进而提高翻译的教学水平。     

提升文化竞争力 支撑企业科学发展

文章分析了企业文化建设对企业发展的重要意义,系统研究了企业文化建设的总体思路、总体目标和基本内容,阐述了创建企业文化品牌的具体措施。     

民营企业内部审计外包探讨

内部审计外包是民营企业内部审计的快捷、高效之路,其能够帮助民营企业提高内部审计独立性,提高审计效率效果,实现企业增值目标,降低运行成本。民营企业在进行内部审计外包过程中,要将内部审计外包与企业发展规模相适应,有计划的培植本企内部审计队伍,保护企业的商业秘密。     

A cross-cultural study of guanxi and auditor independence in two economies: evidence from China and the United States

This study examines the impact of guanxi on auditor independence in China and the U.S. Using panel data from 2012–2015 surveys, fixed-effects regression models are used to analyse survey data with observations drawn from a total of 1076 Big 4 and 1044 non-Big 4 auditor-years for Chinese auditors, and 1168 Big 4 and 1140 non-Big 4 auditor-years for the U.S. auditors. The results indicate that ‘guanxi with clients’ has a negative influence on perceptions of auditor independence for Chinese auditors, but not for the U.S. auditors. According to our findings, both groups agree that imposing regulations/code has a positive influence on perceptions of auditor independence. Gender has no influence on the perceived independence of either group. After controlling for social desirability bias, our results remain robust. Sensitivity analysis further increases the robustness of the findings. Our results provide empirical support for public interest theory and pose implications for Western multinational companies contemplating doing business in the Chinese economy. This investigation is particularly relevant in the wake of the rise of China as a global power. Regulators should consider the implications of this study when setting auditing guidelines and codes of ethics.     

浅析市场经济中的核心竞争力实质

在当代社会主义市场经济中,人的价值和意义被提到前所未有的高度,个人的素质要求对企业的影响越来越大,企业和个人的核心竞争力被广泛地探讨和研究。因此,试从企业和个人两个层面,领导、员工、消费者三个角度,分析企业各种日常经营事务,总结当前热点经济理论,提出核心竞争力的实质是让人满意、快乐的能力。     

试论提高中国企业核心竞争力的管理创新策略

管理及其创新是提高企业核心竞争力的重要因素。本文旨在探索经济全球化背景下管理创新对企业核心竞争力提高的策略,深化市场营销和销售管理创新、采购和供应链管理创新、人力资源管理创新、标杆管理和绿色管理等理念。     

Information Technology Competence and Value Creation in Supplier-Customer Relationships

Abstract

IT has been proven to have revolutionized business reality in its totality. As such, modern information technologies (IT) may also have an impact on business relationships. However, a detailed analysis of the impact of IT on relationships is still missing. This paper, therefore, provides a discussion of the interplay between IT and relationship variables, i.e., relationship functions, trust and relationship value. An analysis of over 100 German supplier-buyer relationships shows that the impact of IT is not as straightforward as all too often postulated. Moderate levels of IT competence are proven to be the worst-case scenario and as such the main managerial conclusion of this paper is to avoid half-hearted utilization of IT in business relationships.     

最高审计机关的目标及实现

实现发展、改善民生是各国最高审计机关的共同奋斗目标。如果要实现这个目标,各国审计机关必须加强国际合作,同时还要达到两个要求:成为一个公认的、能够改善民生的机构;成为一个公认的、独立自主的模范机构。除此以外,审计师队伍的建设也至关重要。