簡(jiǎn)介：學(xué)校代碼10207分類號(hào)F23學(xué)號(hào)4101040003密級(jí)內(nèi)部碩士學(xué)位論文我國(guó)上市公司治理結(jié)構(gòu)框架下的會(huì)計(jì)政策選擇研究我國(guó)上市公司治理結(jié)構(gòu)框架下的會(huì)計(jì)政策選擇研究RESEARCHONTHEACCOUNTINGPOLICYCHOICESWITHINTHERESEARCHONTHEACCOUNTINGPOLICYCHOICESWITHINTHEFRAMEWKOFFRAMEWKOFCPATEGOVERNANCECPATEGOVERNANCE學(xué)科專業(yè)會(huì)計(jì)學(xué)學(xué)科專業(yè)會(huì)計(jì)學(xué)研究方向財(cái)務(wù)會(huì)計(jì)研究方向財(cái)務(wù)會(huì)計(jì)姓名曹志忠名曹志忠指導(dǎo)教師汪偉教授指導(dǎo)教師汪偉教授碩士學(xué)位類型學(xué)歷碩士碩士學(xué)位類型學(xué)歷碩士授予單位吉林財(cái)經(jīng)大學(xué)授予單位吉林財(cái)經(jīng)大學(xué)二〇一一年三月中文摘要隨著我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的建立和日趨完善，財(cái)務(wù)信息的決策價(jià)值顯著提高。從某種意義上來(lái)說(shuō)，企業(yè)財(cái)務(wù)信息的質(zhì)量直接關(guān)系到市場(chǎng)經(jīng)濟(jì)的健康發(fā)展和有序運(yùn)作，而會(huì)計(jì)政策選擇又是影響企業(yè)財(cái)務(wù)信息質(zhì)量的一個(gè)重要因素。財(cái)務(wù)報(bào)告要清楚地揭示編制財(cái)務(wù)報(bào)表所采用的重要會(huì)計(jì)政策，以便使用者利用這些信息進(jìn)行決策。本文以上市公司作為研究對(duì)象，以公司治理為基礎(chǔ)，對(duì)會(huì)計(jì)政策選擇問(wèn)題展開研究。全文分為三個(gè)部分第一部分，是全文的理論基礎(chǔ)。闡述了公司治理和會(huì)計(jì)政策選擇的一般理論，比較分析了公司治理結(jié)構(gòu)和會(huì)計(jì)政策選擇的關(guān)系。通過(guò)對(duì)國(guó)內(nèi)外文獻(xiàn)的借鑒，說(shuō)明會(huì)計(jì)政策選擇是在一定的公司治理體系制約下進(jìn)行的，并且二者密切相關(guān)。第二部分，首先分析了公司治理結(jié)構(gòu)對(duì)會(huì)計(jì)政策選擇的影響。結(jié)合國(guó)際上最典型的兩種公司治理模式，即以美國(guó)為代表的市場(chǎng)導(dǎo)向型公司治理模式和以日本為代表的網(wǎng)絡(luò)導(dǎo)向型公司治理模式。其次比較在兩種公司治理的理模式下，會(huì)計(jì)政策選擇選用的不同點(diǎn)。最后以此作為借鑒，分析我國(guó)上市公司的治理現(xiàn)狀，以及該如何制定會(huì)計(jì)政策等問(wèn)題。第三部分，深入研究我國(guó)上市公司的公司治理結(jié)構(gòu)與會(huì)計(jì)政策選擇的問(wèn)題。通過(guò)分析發(fā)現(xiàn)，由于我國(guó)上市公司治理結(jié)構(gòu)存在內(nèi)部公司治理不足、外部公司治理不完善的問(wèn)題，致使我國(guó)上市公司會(huì)計(jì)政策選擇具有明顯的機(jī)會(huì)主義傾向。因此本文從公司的治理角度，提出實(shí)現(xiàn)我國(guó)上市公司會(huì)計(jì)政策選擇應(yīng)由機(jī)會(huì)主義型轉(zhuǎn)變?yōu)樾市偷慕ㄗh。一是改善現(xiàn)有的上市公司治理結(jié)構(gòu)，二是尋求上市公司治理結(jié)構(gòu)對(duì)會(huì)計(jì)政策選擇權(quán)的創(chuàng)新安排。關(guān)鍵詞關(guān)鍵詞公司治理會(huì)計(jì)政策選擇機(jī)會(huì)主義模式

簡(jiǎn)介：隨著整個(gè)世界生產(chǎn)的全球化消費(fèi)的全球性和體制的趨同性的不斷發(fā)展中國(guó)經(jīng)濟(jì)越來(lái)越需要融入世界經(jīng)濟(jì)的大潮中而中國(guó)農(nóng)業(yè)隨著中美農(nóng)業(yè)合作協(xié)議的簽訂需要在WTO的原則下以全球的農(nóng)業(yè)發(fā)展現(xiàn)狀為背景進(jìn)行大規(guī)模的系統(tǒng)的科學(xué)的調(diào)整這對(duì)中國(guó)農(nóng)業(yè)是機(jī)遇亦是挑戰(zhàn)隨著中國(guó)加入WTO的成功隨著世界經(jīng)濟(jì)越來(lái)越走向開放與一體化隨著中國(guó)農(nóng)業(yè)在世界上的位置越來(lái)越重要我們迫切需要調(diào)整農(nóng)業(yè)結(jié)構(gòu)迫切需要與世界農(nóng)業(yè)接軌本文通過(guò)論證分析對(duì)下面幾個(gè)問(wèn)題作了闡述一、入世是中國(guó)農(nóng)業(yè)參與經(jīng)濟(jì)全球化的重要步聚二、在WTO框架下進(jìn)行農(nóng)業(yè)結(jié)構(gòu)調(diào)整是勢(shì)在必行的緊迫任務(wù)三、我們應(yīng)充分理解、運(yùn)用世界貿(mào)易組織中的農(nóng)業(yè)規(guī)則四、WTO框架下農(nóng)業(yè)調(diào)整的對(duì)策建議

簡(jiǎn)介：天津大學(xué)碩士學(xué)位論文開灤集團(tuán)組織結(jié)構(gòu)框架模式選擇研究姓名李國(guó)申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理指導(dǎo)教師朱秀文200221ABSTRACTWITHAVIEWTOADAPTINGTOTHEHIGHSPEEDDEVELOPMENTANDCHANGEOFTHETIMES，ACCOMPLISHINGTHEINNOVATIONOFTHEORGANICTHEORYANDCOMBININGTHEACTUALCONDITIONSOFENTERPRISESTHISTHESISHASLAUNCHEDAPROBEOFTHESELECTIONPROBLEMOFTHEORGANIZATIONSTRUCTUREFRAMEMODEFORENTERPRISESFIRSTOFALL，THEPAPERSUMMARIZEDTHEORGANICTHEORYOFENTERPRISES，REVIEWEDITSDEVELOPINGPROCESSANDSTAGE，ANDDEFINEDTHEMAJORVIEWPOINTSANDINTENSIONSOFTHEDIFIERENTSCHOOLOFTHOUGHTOFMODERNANDCLASSICALENTERPRISEORGANICTHEORYONTHEBASISOFTHEABOVEITESTABLISHEDASERIESOFMODELSSUCHASASYSTEMMODELOFINTERNALANDEXTERNALFACTORSINFLUENCINGENTERPRISEORGANIZATIONSTRUCTUREAMATHEMATICALMODELOFDETERMININGTHESTATEOFDECISIVEFACTORSANDSOONITPUTFORWARDANEWPOINTOFVIEWTHATTHEINTERNALANDEXTERNALFACTORSINFLUENCINGENTERPRISEORGANIZATIONSTRUCTUREAREDIVIDEDINTODECISIVEFACTORSANDINDECISIVEFACTORS，AENTERPRISECANCHOOSEAFLAMEMODEOFTHEORGANIZATIONSTRUCTUREINTHE1IGHTOFTHEDECISIVEFACTORSANDADJUSTTHEORGANIZATIONSTRUCTURESLIGHTLYREFERRINGTOTHEINDECISIVEFACTORSITALSOPOINTEDOUTAQUALITATIVEANDQUANTITATIVEMETHODTODETERMININGTHESTATEOFDECISIVEFACTORS，ANDANALYSEDTHEINHERENTRELATIONSBETWEENTHEINTERNALANDTHEEXTERNALFACTORSANDTHEORGANIZATIONSTRUCTUREFRAMEOFENTERPRISESTHOROUGHLY，THUSPERFECTINGTHEORGANICDESIGNINGPROCEDUREINTHEORGANICTHEORYOFENTERPRISESANDMAKINGITMORERIGOROUSANDCOMPREHENSIVEAPPLIEDINKAILUANGROUP，THISRESEARCHHASACHIEVEDGOODRESULTSTHEORGANIZATIONSTRUCTUREOFKAILUANGROUPHASBEENCHANGEDFROMTHEFUNCTIONMODELTOTHEHMODELANDISEVOLVINGTOTHEMMODELSOMEPROBLEMSSUCHASOVERSTAFLEDORGANIZATIONS，POLICYMAKINGSLOWLYETCHAVEBEENSETTLEDINITIALLYTHEABILITYTOSUITTHECHANGESOFMARKETHASBEENIMPROVEDTOSOREEEXTENTTHEANNUALTOTALSALESTHEPROFITANDTHEPERSONNELINCOMEHAVEBEENINCREASEDOBVIOUSLYKEYWORDSORGANIZATIONSTRUCTUREFRAMEMODEINFLUENTIALFACTORSRESEARCH

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文復(fù)雜系統(tǒng)理論框架下對(duì)保險(xiǎn)公司組織結(jié)構(gòu)及其運(yùn)行的探索姓名李勇申請(qǐng)學(xué)位級(jí)別碩士專業(yè)金融學(xué)指導(dǎo)教師陳朝先陳苑紅20030401政治、歷史、文化等因素的互動(dòng)作用。在應(yīng)用研究中，這種制度分析的思想和跨學(xué)科研究的方法也能得到極大的應(yīng)用。整體分析和跨學(xué)科研究方法，對(duì)于從經(jīng)濟(jì)、政治、社會(huì)、歷史、文化乃至潛意識(shí)等深層隱性制度因素的內(nèi)在關(guān)聯(lián)中，揭示經(jīng)濟(jì)制度變遷和人類經(jīng)濟(jì)行為的內(nèi)在制約因素具有特別重要的價(jià)值。與純經(jīng)濟(jì)分析相比，跨學(xué)科研究方法無(wú)疑有助于在廣闊的制度背景下，提供更全面系統(tǒng)、更有洞見(jiàn)的分析結(jié)論。對(duì)應(yīng)我國(guó)保險(xiǎn)公司自身發(fā)展形態(tài)和所處的市場(chǎng)環(huán)境，筆者對(duì)保險(xiǎn)公司組織結(jié)構(gòu)和相應(yīng)運(yùn)行方式的選擇做了一定的比較和分析，這種分析的指導(dǎo)思路表現(xiàn)為在系統(tǒng)論的大框架下，綜合考慮到社會(huì)經(jīng)濟(jì)發(fā)展以及信息技術(shù)進(jìn)步等諸多因素，對(duì)商業(yè)性保險(xiǎn)公司組織形態(tài)做出的選擇。在對(duì)各種組織形態(tài)進(jìn)行描述和分析時(shí)，相應(yīng)的運(yùn)行方式?jīng)]有被列為分析重點(diǎn)，因?yàn)檫\(yùn)行方式的選擇是以組織形式的基礎(chǔ)性所決定，在討論時(shí)可以對(duì)組織形式有所側(cè)重，同時(shí)運(yùn)行方式的多樣性和微觀性也限制了篇幅。本文對(duì)我國(guó)商業(yè)保險(xiǎn)公司組織形態(tài)和結(jié)構(gòu)的選擇并未給出一個(gè)確定的答案，因?yàn)樵趶?fù)雜系統(tǒng)論下，諸如保險(xiǎn)市場(chǎng)這樣的復(fù)雜性較高的系統(tǒng)中，任何單一或者決斷性的選擇都值得懷疑。在矩陣型組織、學(xué)習(xí)型組織以及無(wú)邊界組織等組織形態(tài)得到生長(zhǎng)和發(fā)展的現(xiàn)實(shí)環(huán)境下，保險(xiǎn)公司組織形態(tài)及結(jié)構(gòu)的選擇就應(yīng)當(dāng)根據(jù)特定的環(huán)境和目標(biāo)做出選擇。2影響組織結(jié)構(gòu)以及公司運(yùn)行的諸多因素成為分析的重點(diǎn)。我們?cè)趶?fù)雜系統(tǒng)的研究框架下把保險(xiǎn)公司組織結(jié)構(gòu)及經(jīng)營(yíng)相關(guān)的影響因素做了概括。對(duì)這些因素的歸納和分析的過(guò)程本身就是各個(gè)學(xué)科和知識(shí)的聯(lián)合和集成，筆者希望從中能產(chǎn)生具有實(shí)際意義的結(jié)果并能對(duì)我國(guó)保險(xiǎn)公司的現(xiàn)實(shí)選擇有所啟示。商業(yè)保險(xiǎn)公司面臨的復(fù)雜環(huán)境包括外部經(jīng)濟(jì)和市場(chǎng)環(huán)境、時(shí)間時(shí)空的影響、人的因素等。在公司的市場(chǎng)結(jié)構(gòu)方面，經(jīng)濟(jì)學(xué)家一般習(xí)慣于從作為市場(chǎng)主體的企業(yè)的競(jìng)爭(zhēng)結(jié)構(gòu)這個(gè)角度來(lái)認(rèn)識(shí)和研究市場(chǎng)結(jié)構(gòu)。如斯密認(rèn)為市場(chǎng)結(jié)構(gòu)是“新公司借以進(jìn)入市場(chǎng)的寬松條件”?，F(xiàn)在國(guó)內(nèi)大多數(shù)學(xué)者都從構(gòu)成市場(chǎng)的主客體及市場(chǎng)所處的時(shí)空位置這個(gè)角度，來(lái)解釋和認(rèn)識(shí)市場(chǎng)結(jié)構(gòu)的概念，從而認(rèn)為“一個(gè)完整市場(chǎng)體系結(jié)構(gòu)，應(yīng)該具有多維復(fù)合性狀，即是由市場(chǎng)的主體、客體、時(shí)間和空間四維結(jié)構(gòu)復(fù)合而成。這種理論上的發(fā)展能夠反映出其他學(xué)科發(fā)展對(duì)經(jīng)濟(jì)學(xué)的影響，對(duì)市場(chǎng)1關(guān)于制度分析方法論意義的詳細(xì)內(nèi)容請(qǐng)參閱林義教授的‘制度分折及其方法論意義‘經(jīng)濟(jì)學(xué)家200142

簡(jiǎn)介：山東大學(xué)碩士學(xué)位論文公司治理框架下的融資結(jié)構(gòu)問(wèn)題研究姓名張慧申請(qǐng)學(xué)位級(jí)別碩士專業(yè)西方經(jīng)濟(jì)學(xué)指導(dǎo)教師劉國(guó)亮20040325山東大學(xué)碩士學(xué)位論文中文摘要從融資的角度來(lái)探討企業(yè)的治理結(jié)構(gòu)問(wèn)題，是企業(yè)治理理論發(fā)展的一個(gè)重要內(nèi)容。企業(yè)的融資結(jié)構(gòu)問(wèn)題已經(jīng)不再是僅僅反映在資產(chǎn)負(fù)債表上的各種財(cái)務(wù)指標(biāo)和數(shù)字比例，而成為股東所有者進(jìn)行公司治理的有效工具。融資方式的選擇和公司治理績(jī)效之間息息相關(guān)，它決定并影響著公司的治理結(jié)構(gòu)，進(jìn)而影響到公司的治理績(jī)效。就目前面言，上市公司的融資方式有股權(quán)融資和債務(wù)融資，二者內(nèi)在的結(jié)構(gòu)以及它們之間的結(jié)構(gòu)關(guān)系構(gòu)成了公司的融資結(jié)構(gòu)體系。融資結(jié)構(gòu)是指公司融通資金不同方式的構(gòu)成，及其融資數(shù)量之間的比例關(guān)系。我國(guó)的公司在融資結(jié)構(gòu)方式選擇的問(wèn)題上，經(jīng)歷了由財(cái)政撥款改為銀行貸款之后，又隨著銀行體制改革的深化而轉(zhuǎn)向股權(quán)融資方式債轉(zhuǎn)股。這種融資行為方式的轉(zhuǎn)變，以及反映在各企業(yè)中的債權(quán)與股權(quán)的比重關(guān)系已經(jīng)日益受到專家學(xué)者的重視。我國(guó)上市公司的融資方式的結(jié)構(gòu)狀況及其與公司治理績(jī)效之間的關(guān)系正是本文所要闡述的問(wèn)題。本文首先對(duì)我國(guó)上市公司特殊的資本結(jié)構(gòu)債務(wù)構(gòu)成、股權(quán)結(jié)構(gòu)進(jìn)行了詳細(xì)的描述，分析了上市公司債務(wù)結(jié)構(gòu)、股權(quán)構(gòu)成、股權(quán)集中度、股東行為的特征的整體和分類特征，在此基礎(chǔ)上，本文利用上市公司年報(bào)數(shù)據(jù)分別驗(yàn)證了債務(wù)結(jié)構(gòu)、股權(quán)構(gòu)成與公司績(jī)效之間關(guān)系的研究假設(shè)。其研究結(jié)果表明，流動(dòng)負(fù)債對(duì)公司經(jīng)理層業(yè)績(jī)的提高起到了積極作用；由企業(yè)之間資金占用所形成的債務(wù)關(guān)系對(duì)公司的所有者股東和經(jīng)理層利益的維護(hù)有正面影響；而長(zhǎng)期負(fù)債對(duì)公司績(jī)效沒(méi)有產(chǎn)生顯著影響國(guó)家股、法人股沒(méi)有表現(xiàn)出其與公司績(jī)效的顯著相關(guān)關(guān)系；流通股對(duì)公司績(jī)效也不存在顯著的相關(guān)關(guān)系；股權(quán)集中程度越高公司績(jī)效越差；股東參與公司治理的積極性與公司績(jī)效之間存在正相關(guān)關(guān)系。關(guān)鍵詞融資結(jié)構(gòu)公司治理企業(yè)績(jī)效報(bào)堪、

簡(jiǎn)介：山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文公共財(cái)政框架下的財(cái)政支出結(jié)構(gòu)優(yōu)化姓名楊月巧申請(qǐng)學(xué)位級(jí)別碩士專業(yè)財(cái)政學(xué)指導(dǎo)教師譚建立20040510碩士學(xué)位論文公共財(cái)政摳禁下的財(cái)政支II；斛句優(yōu)化ABSTRAETWITHTHEDEEPENINGOFTHENATIONAIECONOMICSYSTEMREFORMANDSOUNDDEVELOPMENTOFSOCIALISTMARKETECONOMY，OURCOUNTRYHASALREADYSETUPPUBLICFINANCIAIBASICFRAMEMEANWHILEFINANCIALREFORMOFOURCOUNTRYPAYATTENTIONTOINCONLEREFORMTURNTOANDPAYATTENTIONTOTHEREFONNOFTHEFISCALREVENUESASWELIASPAYATTENTIONTOTHEREFORMOFTHEEXPENDITURETOO，ANDREGARDREFORMINGINEXPENDITUREASTHEFOCALPOINTSOHOWTOREALIZETHATTHEADJUSTMENTANDOPTIMIZATIONOFTHESTRUCTUREOFTHEEXPENDITUREBECOMEANIMPORTANTANDURGENTONEOFTHEFISCALADMINISTRATIONREFORMOFOURCOUNTRYUNDERPUBLICFINANCIALFRAMETASKTHISARTICLEISBASEDONPUBLICFINANCIALTHEORYUNDERTHEMARKETECONOMYCONDITIONONTHEBASISOFDRAWINGIESSONSFROMDOMESTICANDINTERNATIONAIPUBLICPRODUCTTHEORYANDPRACTICE，COMBINETHECURRENTSITUATIONOFTHESTRUCTUREOFTHEEXPENDITUREANDEXISTINGPROBLEMOFTHEPRESENTSTAGEINOURCOUNTRYHAVEPUTFORWARDTRAINOFTHOUGHTANDCOUNTERMEASUREHOWTOOPTIMIZETHESTRUCTUREOFOURCOUNTRY’SEXPENDITUREFURTHERTHEARTICLEISDIVIDEDINTOFOURPARTSFIRSTPARTSETUPTHEORETICAIFOUNDATIONINPUBLICFINANCE，HAVEDEFINEDTHECONCEPTANDCHARACTERISTICOFTHEPUBLICPRODUCTACCORDINGTOEXCLUSIVENESSANDCOMPETITIVENESS，HAVECLASSIFIEDEXPLAININGTOARTICLESWHETHERINTRODUCEPERSONALDEMANDCURVEANDSOCIALDEMANDCURVE，GETPUREPUBLICPRODUCTOPTIMUMTERMSTHATOFRELTHESUMOFTHEMARGINALBENEFITOFARTICLESISEQUALTOTHEMARGINALCOST，ONTHEBASISOFTHEORETICALRESEARCHOFTHEPUBLICPRODUCTCANSEETHATTHEGOVERNMENTSHOULDFINISHTHEDISPOSITIONTOTHEPUBLICPRODUCT，WILLSETUPTHEPUBLICFINANCIALSYSTEMINCONFORMITYWITHMARKETECONOMYSOONOURCOUNTRYIMPLEMENTSMARKETECONOMYITISONLYPUNICFINANCIALFRAMETHATISSETUPNOWTHEFINANCEOFOURCOUNTRYMELTS“ANDISJUSTATTHESTAGEOFEXPLORINGPUBLICLYSECONDPARTTHETHEORYOFTHEEXPENDITUREANDCURRENTSITUATIONONTHEBASISOFFIRSTPARTOFTHEORIES，HAVEFOCUSEDONANDANALYZEDANDRESEARCHEDTHETHEORYOFTHEEXPENDITUREAMONGOURCOUNTRYPRESENTFINANCIALEXPENDITURE，’ISITISITTHINKTOCOMEOUTTOPROPUPACCORDINGTOPERSONWHOBUYINCLUDINGTHEFEEAGRICULTURALEXPENDITURE，SOCIALCULTUREANDEDUCATION‘SFEE，NATIONALDEFENSEEXPENDITURE，EXPENDITUREONADMINISTRATIONOFECONOMICCONSTRUCTION；ISITISITLOOKTOCOMEOUTTOPROPUPACCORDINGTOPERSONWHOSHIFT，INCLUDINGSOCIALSECURITYEXPENDITURE，F(xiàn)INANCIALSUBSIDYEXPENDITURETHETHIRDPARTEXPENDITURESTRUCTUREEXISTINGPROBLEMOFOURCOUNTRYINTHEFIRSTTWOTHEORYOFPARTBEINGGUIDANCE，INGOONAFTERANALYZINGTOCURRENTSITUATIONESPECIALLYHAVEPOINTEDOUTTHATTHEEXPENDITURESTORESTHEQUESTIONTHATISHEREATTHEPRESENTSTAGEINVESTIGATE，THECENTRALAUTHORITIESCANNOTDIVIDECLEARLYWITHTHEIOCALFUNCTIONFROMCOMINGUPVERTICALLY；THETOTALAMOUNTOFTHEEXPENDITURESLOPESEXCESSIVELYTOTHELOCALITY；THEDUTIESANDRESPONSIBILITIESARENOTINACCORDANCEWITHOWNERSHIPOFPROPERTYFROMHORIZONTALTOISITLOOKTOCOMEHAVE2

簡(jiǎn)介：東南大學(xué)碩士學(xué)位論文基于平衡記分卡的戰(zhàn)略控制系統(tǒng)信息框架、系統(tǒng)結(jié)構(gòu)與案例姓名高陽(yáng)申請(qǐng)學(xué)位級(jí)別碩士專業(yè)企業(yè)管理指導(dǎo)教師李東20050301英文摘要THESTRATEGICCONTROLSYSTEMSBASEDONTHEBALANCECISC0RECARCITNEORVLNLORMATLONLL1LJ1●●●J●FRAMEWORK，SYSTEMSTRUCTUREANDCASESABSTRACTTHEHU】NANSOCIETVHASBEENPROFOU】1DI11NUENCEDWITHI11白H11ATIONTECLL】1IQUEANDECONOMICGLOBALIZATION’SDEVELOPINGATVE巧FASTSPEED，THEWORLD’SECONOMYISDEVELOPINGRAPIDLYIN“KNOWLEDGE_BASEDECONOMY”UNDERSUCHTENN，THEPREMISEOFENTE叩RISESTRATEGYMANAGEMENTHASBEENCOMPLETELYCHANGEDBECAUSETHETRENDOFNOWNOTNECESSARILYEXTENDSTILL向TURE，如TUREALIVEWITHINDETEMINATIONTHEENVIROIⅡNENT’SCHALLGEISVE珂F瓠T，INSCMTABILI田ANDDISCONTINUOUSTHEHARDFLOWANDHETEROGENEOUSRESOURCESISASOURCETHATENTERPRISEKEEPSONTHECONLPETITIVEADVANTAGETHEINVISIBLEASSETSISVERYIMPORTANTTOALLOFENTE印RISES，THEYMUSTDOTHEIRBESTTODEVELOPINVISIBLERESOURCETHEREFORE，ITISABASICROLETHATHOWTOALIGNACTIONSWIMTHEIRSTRATEGYFORENTERPRISETHEBALANCEDSCORECARDISASYSTEMICTOOLTHATTRANSACTINGSTRATEGYINTOACTION，ITCANNOTONLVMAKEENTERPRISESALIGILEDTOACLLIEVETHEIRGOALS，BUTALSOCREATEU11IQUEINVISIBLERESOURCEBASEDONBALANCEDSCORECARDTHEORY，THEACADEMEOFSTRATEGYMANAGEMENTANDENTERPRISE’SMANAGERSPUTFORWARDTHEIRNEWSOLUTIONSABOUTSTRATEGYCON仃01SINCETHE90’SOFLASTCENTLLRY，ALOTSOFNEWSTRATEGICCONTROLTHEORIESANDTECHNIQUESEARAPPLIEDTOCONTR01EME印RISESTRATEGY，AILDREVISECONSTANTLVWITHDEVELOPMENTATTHES鋤ETIME，THEDEVELOPMENTOFIⅢBNNATIONTECHNOLOGYALSOPROVIDESLOTSOFOPPORTⅢLI夠TOSTRATEGYCONTR01HO、ⅣEVER，ITISVERYHARDTOAPPLYINFOMATIONTECHNOLOGYTOSTRATEGYCONTMLFORCOMPLEXI夠OFTHESTRATEGYCONTROLANDLOCALIZATIONOFI11BNLLATIONTECHNOLOGV，ASITHASNOTVERYMATURES仃ATEGICCONTROLINFORMATIONSYSTEMS’SOLUTIONTHATBEENAPPLIEDTOMANAGEINTHEEME印RISESTRATEGY0WINGTOTHJS，MEAUTHORINTRODUCESRESPECTIVELYDEVELOPMENTOFCONTEMPORARYSTRATEGYCON仃OLTHEORIESANDTHEPROGRESSOFMAJLAGEMENTIⅢORMATIONSYSTEMS，ANALYSISTHETRENDOFINFO姍ATIONTECLLLL0109YANDSTRATEGYCONTROLTHEORIESMATEARAPPLIEDTHEENTE印RISE’SSTRATEGICCONTROLINFONNATIONSVSTEMSBASEDONMEDOMESTICA11DINTEMATIONALRESEARCHOFSTRATEGICMANAGEMENTINFONNATIONSYSTEMSINRECENTYEARSAILDJOINTOGETLLERMEADVAILCEDSTRATEGYMANAGEMENTTHEORIESWITHTHEI11FONILATIONTECHNIQUE，PUTSFORWARDTHESUITABLEFORDOMESTICMANUFACTL玎INGINDUS仃YEMERPRISESTRATEGICCONTROLINFOHILATIONSYSTEMS’SOLUTIONSUBSEQUENTLY，INTRODUCESMEPROCESSTHATAMANUFACTURINGINDUSTRYENTERPRISEPUTSS仃ATEGICCONTR01INFORMATIONSYSTEMSINTOPRACTICETOANALVZEAJLDEVALUATEMEEFFECT，IMPLEMENTCONDITIONANDIMPROVEMENTWAYOFTHESTRATEGICCONTROLINFORMATIONSYSTEMS’SOLUTIONKEYWORDSSTRATEGYCONTROL，BAIANCEDSCORECARD，STRATEGICCONTROLINFORMATIONSYSTEMSII

簡(jiǎn)介：昆明理工大學(xué)碩士學(xué)位論文GMS框架下滇西南地區(qū)與周邊地區(qū)產(chǎn)業(yè)結(jié)構(gòu)比較研究姓名潘榮翠申請(qǐng)學(xué)位級(jí)別碩士專業(yè)企業(yè)管理指導(dǎo)教師吳萍20050402昆叫理工大學(xué)碩士學(xué)位論文GTS框架下漢西南地區(qū)與周邊地區(qū)產(chǎn)業(yè)結(jié)構(gòu)比較研究ABSTRACTTHEIMPLEMENTATIONOFDEVELOPINGWESTERNREGIONOFCHINAISIMPORTANTFOR0111“COUNTRY’SMODERNIZATIONAGGRESSIVEPUSHINGWESTERNREGIONECONOMICTECHNIQUECOOPERATIONINTHATDISTRICTISALLIMPORTANTPOLICYMEASUREOFECONOMICDEVELOPMENTINTHE20THCENTURY，WITHTHEECONOMICGIOBALIZATIONINTHEWORLDANDLOCALIZATION，THELANGCANGMEKONGRIVERSUBREGIONCOOPERATION，EMBODIESTHEFINEDEVELOPMENTFOREGROUNDANDBECOMESAHOTINVESTMENTSPOTYUNNANISAPMVINCEOFTHESOUTHWESTOFCHINATHEBURMA，LAOS，VIETNAMCAMBODIA，ANDTHAILANDARECLOSETOITITHAS4060KILOMETERSFRONTIERLINESTHEREARE20NATIONALCLASSESANDTHEPROVINCECLASSSEAPORTANDNUNLEROUSDEPARTUREPASSAGESTHEGEOGRAPHYADVANTAGEISOBVIOUSYUNNANESPECIALLYITSSOUTHWESTISTHEUPPERSTREAROOFTHEMEKONGRIVERGMSGREATMEKONGSUBREGIONINCLUDESYUNNANANDBURMA，LAOS，THAILAND，CAMBODIA，VIETNAMETCGREATERMEKONGLITTORAIINCLUDING5COUNTRIESANDYUNNANOFCHINAISTHEMOSTECONOMICGROWTHSUBREGIONDEVELOPINGTHEDISTRICTOFGMS，LINKINGALLCOUNTRIESOFASEANANDBUILDINGUPTHEASEANFREETRADEAREA，WILLBECOMETHETHIRDBIGFREETRADEAREATLLATNEXTTOEUANDTHEFREETRADEAREAOFNORTHAMERICAINTHEWORLDYUNNANPARTICIPATESTHECOOPERATIONINTHEDISTRICTOFGMSWHICHNOTONLYCALLFURTHEREXTENDTOOPEN，BUTALSOBEGOODTOTAKEOFFTHEPOVERTYYUNNANPROVINCEHASACTIVELYPARTICIPATEDTHEGMSCOOPERATIONANDHASALREADYMADEGREATPROGRESSINTHETRANSPORTATION，COMMUNICATION，ENERGY，TOUR，ENVIRONMENT，HUMANRESOURCEDEVELOPMENT，TRADEANDINVEST，F(xiàn)ORBIDPOISONANDSOONTHELANGEANGFIVERWHICHINYUNNANPROVINCEMAINLYFLOWSTHROULGHZHONGDIAN，UJIANG，BAOSHANHONGHE，LINCANGANDMANYOTHERAREASTHEPAPERMAINLYCHOOSESTHECOMPARATIVEOBJECTSAMPLESWHICHARELIJIANG，HONGHE，DEHONGWANSHANANDGUANGXITHEPURPOSEOFTHETHESISISTOLIEINTHENATURALR鷦OUREESMINERALRESOURCES，THETOURRESOURCESETCANDDRAWLESSONSFROMTHEABOVEMENTIONEDREGIONSONONEHANDDEPENDONTHECONDITIONTHATPERIPHERYANDOTHERREGIOOSINSIDETHEPROVINCESTHATHAVENOSUCHADVANTAGESANDDOABASICDEFINETOTHEWAYANDPATHSTHATTHEREGION’SINDUSTRIALSTRUCTUREADJUSTKEYWORDGMS；THEDIAMONDTHEORY；THE8砌USTINGOFINDUSTRYSTRUCTURE；RELATIVEADVANTAGE

簡(jiǎn)介：、，767096Y分類號(hào)毯DC密級(jí)編號(hào)0219402186碩士學(xué)位論文基于軟捧體系結(jié)構(gòu)蘸ERP贛域應(yīng)用框架研究與實(shí)現(xiàn)學(xué)位申請(qǐng)人苧堡豎導(dǎo)師箍名及職稱堂盒奎塑一爭(zhēng)始名檬計(jì)算機(jī)應(yīng)用技術(shù)盤00五粵餾只二中五霹中山大學(xué)碩士論文基于軟件體系結(jié)構(gòu)的ERP鎂域應(yīng)用框架研究與實(shí)現(xiàn)TITLETHERESEARCHANDREALIZATIONOFSOFTAVAREARCHITECTUREBASEDAPPLICATIONFRAMEWORKFORERPMAJORCOMPUTERAPPLICATIONNAMESUWEIQIANGSUPERVISORCHANGHUIYOUABSTRACTERPSYSTEMISONEOFMOSTREPRESENTATIVEENTERPRISEAPPLICATIONSBUTWITHTHEDEVELOPMENTOFTHEMANAGINGPATTERNOFENTERPRISEANDTHEENHANCINGOFTHESOFTWAREENGINEERINGMANYERPPRODUCTSALEINFACEOFSOMEPROBLEMSINTHEFIEMSOFSYSTEMQUALITYANDDEVELOPMENTPATTERNSOTHEREALEIMPORTANTACADEMICSIGNIFICATIONANDAPPLICATIONVALUETOAPPLYSOFTWAREREUSCTECHNOLOGYTOERPSYSTEMDEVELOPMENTAPPLICATIONFRAMEWORKISONEOFTHEMOSTIMPORTANTMODESOFREUSABLEASSETSCURRENTRESEARCHONFRAMEWORKISFOCUS0NOBJECTORIENTEDAPPLICATIONFRAMEWORKOOAV3ANDLITTLEON。COMPONENTBASEDAPPLICATIONFRAMEWORKCBA玲。CBAFASSEMBLEDBYCOMPONENT，BUTNOTOBJECTANDCARLPROVIDEBLACKBOXREUSEITISPOSSIBLETOACHIEVECOARSEDESIGNEDREUSETHROUGHC黯AETHISTHESISISBASEDONTHERESEARCHOFRECONFIGUREDERPSYSTEMFORMANUFACTURINGINTHISPAPERWEPROPOSEASOFTWAREARCHITECTUREBASEDAPPLICATIONFRAMEWORKSAAFFORTHEDOMAINOFERPSYSTEMCOMPONENT，ASPECTCOMLECTORANDHOTSPOTARETHECOMBINATIONALUNITSOFSAAFANDTHEYALEDESCRIBEDBYXMLANDXMLSCHEMATHEEXTENSIONMODEANDINSTANTIATIONMECHANISMOFSAAFISROLEBUSEDEXTENSIONFORMANDWEDISCUSSASTRATEGYFORERPSYSTEMDEVELOPMENT，BASEDOBDOMAINENGINEERINGANDSAAETHISSTRATEGYISDIRECTED毋MDATECTMOLOGYANDDRIVENBYVIEWPOINTTHEREARETHREEVIEWPOINTSREQUIREMENTVIEWPOINT。COMPUTATIONVIEWPOINTANDIMPLEMENTATIONVIEWPOINTATLASTWEGIVEABRIEFEVALUATIONFORSAAFUSINGSOFTWAREARCHITECTUREANALYSISMETHODSAAM。INTHESUMMARIZATIONWEPROPOSESOMEDIRECTIONSOFFOLLOWINGRESEARCHKEYWORDSAPPLICATIONFRAMEWORKSOFTWAREARCHITECTUREHOTSPOTMDA硅

簡(jiǎn)介：南開大學(xué)博士學(xué)位論文房地產(chǎn)泡沫研究基于實(shí)體經(jīng)濟(jì)和虛擬經(jīng)濟(jì)的二元結(jié)構(gòu)分析框架姓名鞠方申請(qǐng)學(xué)位級(jí)別博士專業(yè)區(qū)域經(jīng)濟(jì)學(xué)指導(dǎo)教師曹振良20050401通過(guò)實(shí)證分析，我們發(fā)現(xiàn)實(shí)體經(jīng)濟(jì)因素和虛擬經(jīng)濟(jì)因素以及產(chǎn)業(yè)變量都對(duì)房地產(chǎn)價(jià)格產(chǎn)生影響，實(shí)證結(jié)果較好的支持了我們的復(fù)合泡沫論的判斷，房地產(chǎn)泡沫是～種綜合性質(zhì)的泡沫，既有實(shí)體經(jīng)濟(jì)方面的因素，也有虛擬經(jīng)濟(jì)方面的因素，更多的是與虛擬經(jīng)濟(jì)部門有關(guān)。進(jìn)一步我們提出房地產(chǎn)市場(chǎng)的貨幣積聚假說(shuō)來(lái)解釋房地產(chǎn)泡沫現(xiàn)象。我們認(rèn)為房地產(chǎn)泡沫是大量貨幣尤其是大量投機(jī)貨幣更加偏好于具有明顯虛擬經(jīng)濟(jì)特征的房地產(chǎn)的結(jié)果。來(lái)自日本和中國(guó)的實(shí)證分析較好的支持了這一假說(shuō)。論文第一章是緒論。第二章是虛擬經(jīng)濟(jì)和房地產(chǎn)泡沫的理論文獻(xiàn)評(píng)述。分別對(duì)泡沫理論、房地產(chǎn)泡沫理論和虛擬經(jīng)濟(jì)理論進(jìn)行了理論述評(píng)，為后文的二元結(jié)構(gòu)分析框架提供理論基礎(chǔ)。第三章提出了一個(gè)分析房地產(chǎn)泡沫的二元結(jié)構(gòu)框架，對(duì)房地產(chǎn)泡沫的存在性及其檢驗(yàn)進(jìn)行了理論的梳理回顧和實(shí)證分析。第四章重點(diǎn)對(duì)房地產(chǎn)泡沫的成因進(jìn)行了總結(jié)分析，并利用中國(guó)和日本的數(shù)據(jù)，對(duì)房地產(chǎn)泡沫的一些理論假說(shuō)迸行了實(shí)證分析，在此基礎(chǔ)上提出了自己的看法，提出了房地產(chǎn)貨幣化和房地產(chǎn)虛擬化過(guò)程中的房地產(chǎn)市場(chǎng)貨幣積聚假說(shuō)來(lái)解釋我國(guó)的房地產(chǎn)泡沫現(xiàn)象。第五章對(duì)房地產(chǎn)泡沫的經(jīng)濟(jì)效應(yīng)及其傳導(dǎo)作用機(jī)制展開了全面分析，并利用中國(guó)和日本的數(shù)據(jù)進(jìn)行了實(shí)證檢驗(yàn)。第六章就房地產(chǎn)泡沫的治理問(wèn)題進(jìn)行了探討。為提高房地產(chǎn)泡沫的治理水平，對(duì)現(xiàn)有的一些治理政策措施進(jìn)行了評(píng)價(jià)和實(shí)證檢驗(yàn)，在此基礎(chǔ)上就房地產(chǎn)泡沫的管理提出了一系列政策建議。關(guān)鍵詞房地產(chǎn)泡沫虛擬經(jīng)濟(jì)實(shí)體經(jīng)濟(jì)

簡(jiǎn)介：分類號(hào)F72Y8907F16單位代碼10005學(xué)號(hào)S200311066密級(jí)公開北京工業(yè)大學(xué)碩士學(xué)位論文題目塑紅Q蕉裝王笪速通亡些組堡綾撿硒究英文并列塾￡￡簽寶壘些Q蘭￡I豎墜璺垡Q墜地查堅(jiān)￡I型Q￡G墊堡壘IQ墜題目STRUCTILREUNDERWTO研究生姓名郝匾援專業(yè)籃堡型堂生王猩研究方向?qū)熃鹭┥毞Q論文報(bào)告提交日期授予單位名稱和地址些墮蟹堡皇迭筮熬握J(rèn)E立三些盔堂JE塞直塑塑匡堊巫圄鯉量＆5蘊(yùn)QQQ29北京工業(yè)大學(xué)管理學(xué)碩士學(xué)位論文ABSTRACTTHECIRCUIATIONINDUSTRYISANIMPORTANTPART0FNATIONAIECONOM礦LTISTHEWINDOW0FECONOMYDEVEIOPMENTTHECI陀UIATIONINDUST呵ISCHANGINGFROMTHE0RIGINAITERMJNA|INDUSTRYTOTHEFORERUNNERINDUSTRYSOITISMOREANDMOREIMPO曲NTTORESEARCHTHEINDUSTALORGANLZATIONST兀JCTUREOFTHECHINESECIRCULATONLNDU蟣BUT，WITHJOININGTHEWTO。OURCOUNTRYCIRCULATIONINDUSCRYISFACINGASTEMTESTHOWTOFACETHETHREATOFTHEPOWERFUIFOREIGNRETAERWHENTHERESTRCTIONTOTHEFOREIGNCAPITAICANCEL，WHICHISAFOCUSBOTHCONCEMEDBYGOVEMMENTANDPEOPIETHISTHESISDIVIDEDINTOFIVEPARTSTHEFIRSTCHAPTERISTHEBACKGROUNDANDPRACTICALSIGNIFICA九CEOF廿1ERESEARCHTHESECONDCHAPTERCA州ESONTHESUMMARYTOTHEDOMESTICANDFOREIGNSCHOLARSABOUTTHEINDUSTNAIORGANIZA“ONTHEORYRESEARCHTHETHIRDCHAPTERISTHEPOSITIVEANAIYSESBYSCPSTNJCTUREANDTHECONLPASONANAIYSESBETWEENCHINAANDFOREIGNCOUNTRYTHEFOURTHCHAPTERISTHERESEA陀HOFO叼AN匕強(qiáng)TIONAISTRUCTUREOPTIMJZATIONTHEIASTCHAPTERISTHEADVICEOFTHEPOLICY0NCIRCUIATIONINDUSTRYKEYWORDSCIRCULA“O幾INDUSFRYORGANIZA“ONAISFRUCLUREMA一EL∞NCENTRALIONDEGREE

簡(jiǎn)介：廣西大學(xué)碩士學(xué)位論文廣西產(chǎn)業(yè)結(jié)構(gòu)調(diào)整對(duì)就業(yè)渠道拓展的影響基于中國(guó)與東盟自由貿(mào)易區(qū)框架下的分析姓名文娟申請(qǐng)學(xué)位級(jí)別碩士專業(yè)政治經(jīng)濟(jì)學(xué)指導(dǎo)教師陳喜強(qiáng)20060501J西大掣Q蕊士掌位論文71西產(chǎn)業(yè)結(jié)構(gòu)調(diào)整列就業(yè)渠道拓展的影響本文的創(chuàng)新之處在于，選擇中國(guó)一東盟自由貿(mào)易區(qū)的構(gòu)建作為影響廣西就業(yè)渠道拓展的背景，將中國(guó)一東盟自由貿(mào)易區(qū)、產(chǎn)業(yè)結(jié)構(gòu)以及就業(yè)渠道三者結(jié)合起來(lái)，從就業(yè)總量、就業(yè)結(jié)構(gòu)和就業(yè)政策三個(gè)方面分析新形勢(shì)下廣西產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整對(duì)就業(yè)渠道拓展的影響。關(guān)鍵詞中國(guó)一東盟自由貿(mào)易區(qū)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整就業(yè)渠道拓展政策建議II

簡(jiǎn)介：河北經(jīng)貿(mào)大學(xué)碩士學(xué)位論文企業(yè)內(nèi)部財(cái)務(wù)風(fēng)險(xiǎn)防范路徑分析基于結(jié)構(gòu)主義思想的一個(gè)框架姓名聞廣玉申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師范長(zhǎng)纓20060501企業(yè)內(nèi)部財(cái)務(wù)風(fēng)險(xiǎn)防范路徑分析IIABSTRACTABSTRACTTHEPAPERTHOUGHTTHATTHECURRENTFINANCIALMANAGEMENTSTILLEXISTSMANYDRAWBACKS，CHIEFLYMANIFESTEDINTHEFOLLOWINGASPECTSTHELACKOFFINANCIALDECISIONMAKINGSCIENTIFICNATURE，LACKOFEFFECTIVENESSOFFINANCIALCONTROLS，THELACKOFTIMELINESSOFTHEFINANCIALEARLYWARNING，THUSRESULTINGINTHEINTERNALFINANCERISKSCREATEDXRAYTHEIRINTERNALFINANCIALRISKCAUSES，THEMAINREASONSTEMSFROMINSTITUTIONAL，TECHNICALOPERATIONALREASONSTHEPAPERMODELEMPHASISINTEGRITY，THEEMPHASISTRANSFMATION，THEEMPHASISSEEKTHEINDEPTHSTRUCTURESTRUCTURALISMCERTAINTHOUGHTS，ATTEMPTSTOPROVIDEASETOFMESYSTEMATICGUARDMEASURESITISNECESSARYTOCONSIDERWHETHEREACHCOMPOSITIONSTRUCTUREDOESOPTIMIZEISSTABLEHASTHEFEWDISHELPFULINTHESTRUCTUREOVERALLPERFMANCEPROMOTION；ATTENTIONSHOULDBEGIVENTOFINANCERISKPREVENTIONSYSTEMELEMENTSSTRUCTUREFUNCTIONINTERACTIONCONVERSION；FINANCERISKPREVENTIONSYSTEMSHOULDBECONCERNEDABOUTTHECRITICALLINKINLINEWITHTHISTHINKINGTHEAUTHTHOUGHTTHEENTERPRISEINTERIFINANCERISKGUARDMUSTDEFERTOTHESYSTEMRESTRAINTTECHNOLOGYRESTRAINTBEHAVIRESTRAINTBUILDUPALLDIRECTIONS，F(xiàn)LYOVEROFTHERISKGUARDAGAINSTSYSTEMTHEREALIZATIONOFTHISSYSTEMISTHEMAINWAYTHROUGHASCIENCECOMPANYINTERNALGOVERNANCESTRUCTURESCIENTIFICENTERPRISEFINANCIALCONSTRAINTMECHANISMTOACHIEVESYSTEMICPREVENTION；THROUGHTOFINANCIALENGINEERINGASACETHEVALUEENGINEERINGFTHEBACKBONETOMANAGETHEPROJECTASTHESTARTINGPOINTTOTHEFINANCIALWKFFINANCIALINTEGRATIONASAMEANSTOACHIEVESYSTEMICPREVENTION；REASONABLEBUSINESSPROCESSESTHROUGHTHERECYCLINGBUILDINGENTERPRISECULTUREINDERTOACHIEVEOPERATIONALEXCELLENCEPREVENTIONKEYWDSFINANCERISKSTRUCTURALISMTHEANALYSISOFAPPROACHKEYWDSFINANCERISKSTRUCTURALISMTHEANALYSISOFAPPROACH

簡(jiǎn)介：分類號(hào)UDC密級(jí)學(xué)位論文作者姓名塑盈氐指導(dǎo)教師姓名壑塹睦塾筮盎』盤塋三直鱟墨堂墮申請(qǐng)學(xué)位級(jí)另0譴學(xué)科類別鳘堡堂學(xué)科專業(yè)名稱籃堡盤莖生三壁論文提交日期2QQI主2旦論文答辯口期2QQ生3簋學(xué)位授予日期評(píng)閱人答辯委員會(huì)J三席東北大學(xué)2006年2月東北大學(xué)博士學(xué)位論文摘要業(yè)改革在理論和實(shí)踐上有重要貢獻(xiàn)，先后多次獲遼寧省、國(guó)家級(jí)管理創(chuàng)新成果等獎(jiǎng)項(xiàng)，中央紀(jì)委監(jiān)察部、國(guó)務(wù)院國(guó)資委還在鞍鍋召開了經(jīng)驗(yàn)交流現(xiàn)場(chǎng)會(huì)，推廣了鞍鋼的經(jīng)驗(yàn)和本研究成果，得到了國(guó)家主管領(lǐng)導(dǎo)部門的高度評(píng)價(jià)。本文的研究工作主要集中在以下四個(gè)方面第一，從理論和實(shí)踐的結(jié)合上，探索大型國(guó)有企業(yè)集團(tuán)建立現(xiàn)代企業(yè)制度、安排公司治理結(jié)構(gòu)，在處理委托代理、剩余所有權(quán)與剩余控制權(quán)分離等癥結(jié)而導(dǎo)致的激勵(lì)機(jī)制不活、監(jiān)督失控等制度失衡等問(wèn)題，必須在加強(qiáng)子公司的自身公司治理結(jié)構(gòu)的監(jiān)督機(jī)制基礎(chǔ)上，著力強(qiáng)化出資人包括母公司等“外力”監(jiān)督機(jī)制的客觀現(xiàn)實(shí)需要和客觀規(guī)律的需要。第二，在總結(jié)我國(guó)國(guó)有企業(yè)體制改革的歷程、鞍鋼等大型企業(yè)集團(tuán)公司制改造和法人治理結(jié)構(gòu)設(shè)立的經(jīng)驗(yàn)教訓(xùn)基礎(chǔ)上，系統(tǒng)集成現(xiàn)代西方新制度主義經(jīng)濟(jì)學(xué)和公司治理理論精華，提出了大型企業(yè)集團(tuán)公司在現(xiàn)代企業(yè)制度建立過(guò)程中，富有中國(guó)特色的監(jiān)督機(jī)制建設(shè)的理論框架、制度安排框架和具體途徑辦法。第三，以特大型國(guó)有企業(yè)集團(tuán)鞍鋼為樣本，剖析其獨(dú)創(chuàng)的集團(tuán)公司向全資子公司派駐監(jiān)事會(huì)、向改制企業(yè)參股子公司派出監(jiān)事及其監(jiān)事會(huì)制度的規(guī)范、程序、作用、效果，以實(shí)證研究檢驗(yàn)其科學(xué)性、可行性。第四，以鞍鋼為實(shí)例，剖析國(guó)有企業(yè)原有治理結(jié)構(gòu)中“老三會(huì)”如何在體制轉(zhuǎn)換中融入現(xiàn)代企業(yè)制度安排中“新三會(huì)”，剖析獨(dú)創(chuàng)的“三位一體”監(jiān)督機(jī)制的理論創(chuàng)新、制度規(guī)范、方法科學(xué)、作用可信和范式可推廣性。關(guān)鍵詞派駐監(jiān)事會(huì)，派出監(jiān)事，“新老三會(huì)”融合途徑、方法，“三位一體”監(jiān)督機(jī)制111

簡(jiǎn)介：Y9‘0128分類號(hào)密級(jí)單位代碼學(xué)號(hào)絮目差≮犬等學(xué)位論文10019B030500WTO框架下我國(guó)農(nóng)業(yè)國(guó)內(nèi)支持水平與結(jié)構(gòu)優(yōu)化研究OPTIMIZINGLEVELSANDSTRUCTUREOFCHINAAGRICULTURALDOMESTICSUPPORTUNDERWTOFRAMEWORK研究生指導(dǎo)教師合作指導(dǎo)教師張領(lǐng)先傅澤田教授申請(qǐng)學(xué)位門類級(jí)別管理掌博士專業(yè)名稱管理科學(xué)與工程研冗方向萱堡壅絲堡垡，墊型皇墮基所在學(xué)院經(jīng)濟(jì)管理學(xué)院2006年6月ABSTRACTINCHINA，THEAGRICULTURESUPPORTINGINDUSTRYPOLICYHASBEENEXISTEDFORALONGTIME，ASMAKEDTHEDEVELOPMENTOFAGRICULTURELAGSEVERELYBEHINDTHEINDUSTRY,ANDPLENTYOFPROBLEMSCONCERNINGAGRICULTURE，COUNTRYSIDEANDFARMERSARISE．ATPRESENT，CHINAHASCOMEINTOTHECOORDINATIVEDEVELOPMENTSEEDTIMEOFURBANANDRURALAREASWHENTHEDEVELOPMENTOFAGRICULTUREWOULDBEPROMOTEDWITHINDUSTRY,THEDEVELOPMENTOFTHECOUNTRYSIDEWOULDBEBROUGHTALONGWITHCITIES．THUS，ITISWITHTHEORETICALLYSIGNIFICANTANDPRACTICALLYVALUABLETOOPTIMIZELEVELSANDSTRUCTUREOFCHINAAGRICULTURALDOMESTICSUPPORT，ASWELLASCOMPOSESYSTEMOFAGRICULTURALDOMESTICSUPPORTACCORDINGTOTHEURUGUAYROUNDAGREEMENTONAGRICULTUREURAA．THISPAPERSUMMARIZEDTHERELEVANTTHEORIESANDMETHODSOFTHERESEARCHONAGRICULTURALDOMESTICSUPPORTPOLICIES，COMPAREDANDANALYZEDTHESITUATIONOFDOMESTICANDINTERNATIONALLEVELSANDSTRUCTUREOFAGRICULTURALDOMESTICSUPPORT．REGARDINGMAXIMIZINGTHESTATEWELFAREASAGOAL，THEOPTIMIZATIONLEVELSMODELOFAGRICULTURALDOMESTICSUPPORTWASSETUPBYUSINGTHEPRINCIPLEOFPARTIALEQUILIBRIUMINTHEINTERNATIONALTRADE，ACCORDINGTOTHEIMPORTDEMANDFUNCTIONANDEXPORTSUPPLYFUNCTIONOFAGRICULTURALPRODUCTS，WHICHCONSTRAINEDBYTHENATIONALANNUALFINANCIALBUDGETANDTHEURUGUAYROUNDAGREEMENTONAGRICULTURE．AIMEDATTHEBASISOF“AGRICULTURALINCREASE，INCREASINGFARMERS’INCOME”，ASTRUCTURALMODELOFTHEPOLICIESOFAGRICULTURALDOMESTICSUPPORTSWASSETUPBYANALYTICHIERARCHYPROCESS．REGARDINGSUSTAINABLEDEVELOPMENTOFTHERURALECONOMYASTHEGENERALOBJECTIVELAYER,REGARDINGINCREASINGFARMERS’INCOME，F(xiàn)OODSECURITY,IMPROVINGINTERNATIONALCOMPETITIVENESSOFAGRICULTURALPRODUCTSANDECOLOGICALENVIRONMENTALPROTECTIONASTHECRITERIONLAYER．THEPAPERINTRODUCEDANDIMPROVEDINDIANSTORMMODELS，HASIMBEDDEDTHELABOURFORCEMODULEBASEDONTHENEWAUSTRIANMODEL，UPBUILTTHEANALYTICMODELSOFAGRICULTURALDOMESTICSUPPORTPOLICIES．FINALLY,THEPOLICYADVICEOFTHEAGRICULTURALDOMESTICSUPPORTISPUTFORWARD．THEMAINCONCLUSIONOFTHESTUDYINPAPERISASFOLLOWS1FROMTHEWELFAREMAXIMIZATIONINTHEINTERNATIONALAGRICULTURALPRODUCTTRADE，THEMAXIMUMLEVELOFCHINAAMBERBOXSUPPORTISAROUND50000MILLIONDOLLARS414．925BILLIONRMBYUAN．ACCORDINGTOTHERELEVANTPRODUCTSPECIFICANDNONPRODUCTSPECIFICDEMINIMISLEVELSOFCHINAWHITH8．5％．THEAMBERBOXSUPPORTISABOUT172．2BILLIONRMBYUAN．THENATIONALANNUALBUDGETARYEXPENDITUREFORAGRICULTUREWAS175．445BILLIONRMBYUANAPPROXIMATELYIN2003，THEAMBERBOXSUPPORTOFWHICHWASONLY55．143BILLIONRMBYUAN．2SENSITIVITYANALYSISINDICATESTHATTHEORDEROFEFFECTOFTHEGREENBOXPOLICIESTOTHEGENERALOBJECTIVEISINTURNFROMBIGTOSMALLEXTENSIONANDADVISORYSERVICES，INFRASTRUCTURESERVICES，TRAININGSERVICES，AGRICULTURALRESEARCH，STRUCTURALADJUSTMENTASSISTANCEPROVIDEDTHROUGHINVESTMENTAIDS，PESTANDDISEASECONTROL，INCOMEINSURANCEANDINCOMESAFETYNETPROGRAMS，DIRECTPAYMENTSTOPRODUCERS，PAYMENTSFORRELIEFFROMNATURALDISASTERS，ENVIRONMENTALPROGRAMS，DECOUPLEDINCOMESUPPORT，MARKETINGANDPROMOTIONALSERVICES，PUBLICSTOCKHOLDINGFORFOODSECURITYPURPOSES，DOMESTICFOODAID，