Research on Firm Size, Firm Performance and Internal Auditing Modes——Based on Listed Manufacturing Companies of China

This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled.     

孔孟儒家的德治学说与为己之学

认为孔孟儒家的德治学说并不是一种独立的治国理论,而是孔孟儒家为己修身的一种落实。德治虽然具有为己修身层面上的价值,但却不乏治理层面上的弊端,不具有国家治理层面上的价值。     

当前若干促进农民增收措施的效果与未来取向

当前,我国各级政府为了促进农民增收相继出台了一系列的政策措施,但这些措施实施的效果并不尽如人意.我国农民收入增长缓慢的根本原因在于农民人均可耕种面积太小,过多的农民拥挤在有限的土地上,使得很多促进农民增收的措施效果不明显.因此,解决农民增收问题,必须加快城市化步伐,把农民从土地上解放出来.     

综合素质与语言能力:高职英语教学的育人功能研究

高职英语教育教学改革要坚持以人为本的育人理念,注重学生英语综合运用能力的培养和综合素质的提升.文章以福建金融职业技术学院的教育质量问卷调查结果统计为依据,结合目前大学英语教育教学及改革的现状,从更新教育理念,改革教学模式、优化课堂教学三方面进行阐述,来探讨高职英语教育应如何改革才能更好地实现其育人功能.     

城市污水和垃圾处理的市场化机制研究

分析城市污水和垃圾处理市场化的现状及存在问题，研究发达国家的成功经验，提出我国城市污水和垃圾处理市场化的模式和所要采取的措施．     

国际外包陷阱产生机理及其跨越研究

本文以全球价值链分工体系下发展中国家承接国际外包实践为背景,从承包企业所面临的风险角度审视国际外包,认为承包活动将伴随着陷阱,并提出了分析国际外包陷阱的一个初步理论框架。国际外包陷阱描述了承包企业陷入长期低水平接包而难以自拔的一种状态,其在理论溯源、概念假设、形成机制及产生效应等方面区别于比较优势陷阱。承包企业对发包企业技术上的严重依赖和对低劳动力素质的过度依赖是前者极易落入国际外包陷阱的主要原因,落入国际外包陷阱的后果则是从长期看承包企业人力资本积累缓慢、缺乏技术创新能力积累导致与发包企业间技术差距和边际生产率差距同时不断扩大。基于以上理论框架,本文构建了国际外包陷阱产生机理的数理模型,阐明了承包企业内部技术积累及外部需求推动两大跨越国际外包陷阱的途径,归纳了国际外包陷阱跨越的"单脚"、"双脚"及"跳跃型"三种模式,并对承包企业发展战略和发展中国家相关产业政策制定提出了建议。     

新能源汽车产业发展商业模式研究

商业模式是新能源汽车产业化的关键。从核心商业要素上看,新能源汽车产业主要出现了降低新能源汽车电池成本、解决能源供给问题和满足消费者需求三种核心商业要素的商业模式;从产业组织上看,新能源汽车产业主要有拓展型、介入型和合作型三种商业模式。为了构建有效的新能源汽车商业模式,需要明确发展重点、加大宏观指导、开展示范运营和创新试点工作以及协调好相关利益等。     

土地供应方式转变对房价的影响

中国城市土地供应方式经历了由无偿划拨到有偿出让,从协议出让到招拍挂出让的转变历程,当前招拍挂已经成为经营性用地的唯一出让方式。在地方政府"土地财政"的利益驱动下,土地单一垄断供应体制下的"招拍挂"土地出让方式已经成为影响房价上涨的重要因素之一。要遏制房价过快上涨的势头,应从根源上切断地方政府在房地产市场中的利益链条。     

循环经济体系下的企业逆物流运行模式创新研究

在日益稀缺的资源环境下,经济的发展模式逐渐从粗放型转向集约型,发展循环经济成为了一种．必然趋势。在循环经济体系下,从产品到再生资源这一过程需要依赖逆物流的有效运作来完成,由于逆物流的交易成本较高、技术处理水平较低,以及质量标准与监管问题日益凸现,在现阶段企业逆物流的运作尚处于摸索阶段。为建立起一个有效的企业逆物流激励机制,文章就逆物流的运行模式提出三个层面的创新：宏观视角的政府战略导向机制;中观视角的行业协会战略规划机制;微观视角的企业战略部署机制。     

Management of Foreign Market Entry： A Study of Czech Companies

Internationalization of company activities is the necessity of the development for majority of entrepreneurial subjects in the Czech Republic. Internationalization of entrepreneurial activities becomes a tool of business competitiveness. Selecting the right foreign entry mode is an important decision, which demands a lot of resources and thorough planning. The factors influencing company＇s choice of entry mode are divided into two main groups subsuming--external and internal factors. External factors consist of determinants regarding the company＇s environment while the intemal ones are determined by the company＇s specific factors. The opening of new markets such as in the Czech Republic has created the potential for small and medium-size enterprise （SME） expansion and investment. The objective of this paper is to present an application of the entry modes of the selected Czech entrepreneurial subjects. The companies included in the study are those that have undertaken internationalization activities and are incorporated in the Czech Republic. There were a total of 297 enterprises that participated in the research. The research method was an oral questioning and the main instrument was a questionnaire. A relatively low degree of Czech companies that have undergone intemationalization has resulted in the dominance of the least advanced forms of internationalization expansion, mainly exports with a small share of more advanced forms of foreign direct investments and a very low level of forms of international cooperation. Czech companies are in decision about the choosing the foreign entry mode influenced by the many factors. The greatest influence on the choice of foreign entry mode has entry mode variables. Entry mode variables constitute variables assessment characteristics of particular entry mode.