浅析中小型企业标准化财务管理

文章在分析当前中国中小型企业生存发展的基础上,归纳了中小企业财务管理存在的漏洞与缺陷,并提出了相关的建议。     

中小企业集群与技术创新

技术创新对中小企业集群的健康成长十分重要，文章分析了中小企业集群与技术创新的关联性，阐述了在我国中小企业集群中技术创新的种类和途径，指出了我国中小企业技术创新过程中存在的问题，认为我国中小企业应重视企业发展中的技术创新，以创新提升自身实力。文章建议我国中小企业应制订在创新方面的发展战略，并建立集群内的技术创新体系。     

我国中小企业财务困境的原因及对策分析

中小企业作为我国企业的重要组成部分，提供了大量就业机会，创造了巨大的社会财富，但由于存在财务控制不严、资泰结构不舍理、融资困难、缺乏管理经验和危机意识、财务人员素质不高、领导法制意识淡薄等方面的问题，使得中小企业经常陷入财务困境甚至破产。因此，中小企业必须采取有效措施来促进自身的发展。     

中小企业成长的进化规律与可持续成长

文章从企业生命体演进的视角,探讨了中小企业成长过程的本质,认为中小企业成长的是一个动态的进化过程;而成长的进化性规律对中小企业走出各种成长误区,实现可持续成长有现实的启发意义。     

SMEs and public procurement policy

In this paper, we characterize an optimal procurement policy as a mechanism design problem when an allotment of the contract is available, i.e., when a government faces both SMEs and large firms for carrying out a heterogeneously divisible project. Our model allows us to analyze all procurement policies (set-asides, favoritism, non-discriminatory rules), taking into account both efficiency and distributive arguments and derive a normative framework. We show that set-asides are not generally optimal, whatever the industrial preferences of the government are, while the optimal preferential treatments of firms implies complex non-linear rules. We prove that the optimal policy can be implemented using a modified Vickrey-type auction. We also consider that the firms can reduce their cost by a non observable effort, and exhibit the specific impact of cost reduction incentives on the optimal policies.Received: 24 September 2001, JEL Classification: D44Pierre-HenriMorand : I am grateful to the anonymous referees for comments. The usualdisclaimer applies.     

促进创业投资企业发展税收政策评述

本文借鉴国际经验，结合中国实际，对最近出台的《促进创业投资企业发展税收政策》进行了评述，分析了这一政策出台对促进创业投资企业发展，进而支持中小企业创业活动的积极影响；同时，对证券公司如何以最大限度享受税收优惠的方式开展创业投资提出了相关建议。     

The IAS/IFRS application on the intangible assets of non-listed companies

With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.     

浅议我国中小企业经营与发展

中小企业在我国的经济生活中发挥着重大的作用,因此如何发展中小企业,使我国中小企业更加蓬勃发展,造就出更多的大型企业、跨国企业,是一项具有重大意义的课题。文章指出我国中小企业要发展必需做好三个方面的工作,首先要建立一套适合企业发展的企业文化,其次要培育他们的创新机制,另外还要建立一套灵活、高效的内部管理体系,只有这样中小企业才有可能取得发展。     

Development of Small and Medium Enterprises （SMEs） Accounting Information System in Cluster of Kampung Laweyan Batik,Surakarta, Indonesia

The role of small and medium enterprises （SMEs） in the economy of a country was quite strategic, however the tightness of the competition, has allowed the SMEs into disadvantageous position. The SMEs need a precise accounting information system, thus the SMEs could improve the accuracy, validation data, productivity, and the competitiveness of enterprises. The problem of this research is how the SMEs accounting information systems in a cluster of Kampung Batik Laweyan Surakarta. To develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta, this research used research and development （R＆D） method. Data obtained through analysis of the company＇s business processes. Results of data analysis used to develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta. Accounting information system development consists of the structure of SMEs organizations, the general design of accounting information systems of the SMEs, flowchart and documentation of the SMEs accounting information systems, and accounting software of the SMEs