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93.
论企业内部控制制度实施策略 总被引:2,自引:0,他引:2
内部控制制度是为实现企业内部控制目的而制定的一系列规章制度,是社会经济发展到一定阶段的产物,是现代企业治理的重要手段。有关企业经营失败、会计信息失真、违法经营的发生在很大程度上都可以归结为企业内部控制制度的缺失或失效。为此,本文从制度建设和制度实施两个层面系统地分析了内部控制在实施过程中存在的问题,并提出了若干对策和建议。 相似文献
94.
The Uruguay Round agreements impose bound obligations to implement,but provide only unbound promises of assistance—is therea legal solution within the WTO legal system, i.e. can implementationassistance be made a legal obligation? The author concludesthat the Doha negotiations on trade facilitation and on aidfor trade demonstrate that such a legal arrangement cannot beconstructed. This is not, however, a problem; the internationalcommunity has provided extensive trade-related assistance throughbilateral and multilateral development agencies. Regarding theoverall Uruguay Round imbalance (developing countries gave morethan they got), failure of the international community to acknowledgethat the imbalance stems in major part from the WTO agreementon intellectual property (TRIPS) has retarded a general making-up. 相似文献
95.
进入新世纪以来,我国企业,特别是大型骨干企业都在努力进一步做大做强,企业的发展战略问题越来越受到重视。当前,企业,包括一些知名的大企业在内,在战略的制定和执行中都还存在不少问题。经过广泛的调查,本文提出,要提高我国企业的战略管理水平,企业在制定和实施发展战略过程中必须处理好以下几个关系:企业发展战略与环境的关系;企业总体发展战略与专项战略的关系;战略目标与战略措施的关系;战略制定与战略执行的关系;企业发展战略与国家和区域经济社会发展战略的关系。这对企业,特别是大型骨干企业的战略管理具有重要指导意义。 相似文献
96.
Alister Jones Vicki Compton 《International Journal of Technology and Design Education》1998,8(1):51-65
This paper reports on a series of interventions in New Zealand schools in order to enhance the teaching of, and learning in, technology as a new learning area. It details the way in which researchers worked with teachers to introduce technological activities into the classroom, the teachers' reflections on this process and the subsequent development of activities. These activities were undertaken in 14 classrooms (8 primary and 6 secondary).The research took into account past experiences of school-based teacher development and recommendations related to teacher change. Extensive use was made of case-studies from earlier phases of the research, and of the draft technology curriculum, in order to develop teachers' concepts of technology and technology education. Teachers then worked from these concepts to develop technological activities and classroom strategies. The paper also introduces a model that outlines factors contributing to school technological literacy, and suggests that teacher development models will need to allow teachers to develop technological knowledge and an understanding of technological practice, as well as concepts of technology and technology education, if they are to become effective in the teaching of technology. 相似文献
97.
Anders Pehrsson 《Journal of Business Research》2008,61(2):132-140
Although a firm's choice of mode of entry to a foreign market is central to the implementation of international strategy, we have only limited understanding of the effects of international strategy on the choice. This study explores the effects of business relatedness and corporate international experience. Data were collected on 173 ventures of Swedish manufacturing firms that were present on the German market, and multivariate techniques were applied to test hypotheses. It was found that product/market relatedness and intangible resource relatedness between the foreign business unit and the industrial firm's core business unit favored a full control entry mode based on sole ownership. This finding was also valid for importance of foreign markets. Further, market importance moderated the two relationships regarding business relatedness. Contributions to the literature are discussed. 相似文献
98.
文章从生产者责任延伸制度的内涵出发,深入分析了生产者责任延伸制度的三要素,结合我国当前固体废物的管理现状,论证了实施生产者责任延伸制度的必要性和重要意义,并联系实际,为构建适合我国国情的生产者责任延伸制度体系提出了一些对策和建议。 相似文献
99.
本文以国内典型的地铁城市的地铁电力监控系统为分析依据,简要叙述了地铁电力监控系统内容,就软件选择、数据库建立与用户界面设计与实现等内容进行了较为深入的探讨分析,希望能为我国城市地下轨道交通的建设工作提供必要的技术支持。 相似文献
100.
针对精敏供应链实施效果不明显的现象,文章找出了影响其实施的因素,建立精敏供应链实施影响因素关系的ISM模型,并运用ISM模型对各影响因素进行分层解释,分析各影响因素之间的内在关系,为企业降低成本,提高经济绩效和客户满意度,以及更好的实施精敏供应链提供指导。 相似文献