Finance management mode is a business enterprise standard style and system that become in the financial management activity , and it have some characteristic of stability , consistency , adjustable , coordination . it is influenced by economic system , the organization of enterprise , the structure of enterprise , the scale of enterprise , the operation mode of enterprise , among them the economic system factor is the most important factor , its influence finance manage mode is a root 受经济体制、企业组织形式、企业组织结构、企业经营规模、企业经营模式等因素的影响,不同企业的财务管理模式各不相同,其中经济体制因素是最重要的因素之一,其对财务管理模式的影响是根本性的。
The characteristic of the property right system in our country can be generalised as follows : first , the state s property right plays a key role in the whole system , more important than any other property right ; second , the conception of the property has not been defined clearly and exactly , and the subject has been somewhat out of place . this is the system factor which has contribute to the emergence the great amount of bad assets in state - owned banks 由于尚处于制度转轨的过程中,我国的市场经济制度远远未确立起来,在产权制度方面尚有这样一种矛盾的特征:一方面,不同财产所有者并不具有同等的财产权利,国家财产权在整个财产权概念中处于主导或核心地位,国家的财产权利大于其他一切财产权利,在财产权利的保护,资产的使用、配置等诸多方面存在着形形色色的所有制歧视。
Based on the analysis of utilization of fdi distributed in different industries and the reasons for the change during the past twenty years , the thesis points out that fdi has greatly promoted the upgrading and optimization of our country ’ s industrial structure . however , at the same time the system factors , marketing environment and the difference in purpose for us to utilize fdi and the mnc to invest has led to a series of latent problems , for example , fdi ’ s distribution hasn ’ t yet come into optimization in structure , and the technological distribution for industrial growth is low 本文在分析改革开放二十多年来,我国利用外商对华投资行业的分布特点及变化原因的基础上,指出外资在促进我国产业结构不断优化调整的同时,吸收外国直接投资与我国产业结构调整过程中存在的偏差,即我国产业升级和优化与现有制度和市场条件的制约和外国投资者投资与我国利用外资在根本价值取向上的不同等因素造成了我国产业结构出现了一系列隐性矛盾,表现在结构性外资配置远未进入优化状态、技术对行业增长的贡献率低等。
This text analyses current situation of the false accounting information from many angles , and points out that accounting information interests of producer ' s urge is the inherent reason of producing the false accounting information . legal environment , policy factor , system factor , technological factor and business of accounting personnel and morals quality are outside terms of producing false accounting message . and by using commission and agency theory of information economics explains the basic reason of distorted accounting information is the defect of company ' s administration structure 本文从多角度分析会计信息失真的现状,指出会计信息生产者的利益驱动,是产生虚假会计信息的内在动因,法律环境、政策因素、制度因素、技术因素和会计人员业务、道德水平等因素是产生虚假会计信息的外部条件,运用信息经济学的委托代理理论解释了会计信息失真的根本原因:公司治理结构的缺陷。
The transition of the industrial structure of our country is following the market economic system and setting up and carrying on , the system is improved and exerted a great influence on the indus trial structure change , therefore require that brings the system factor into the analysis on industrial structure change 我国的产业结构的转变是伴随着市场经济体制建立而进行的,体制变革对产业结构变动的影响较大,因而要求把制度因素纳入到对产业结构变动的分析中去。