Enterprise technological innovation is the backbone of the transformation of economic development mode in China, the optimization of economic structure, and the realization of national innovative development strategy. In order to promote the transformation and upgrading of the economic structure and encourage the the development of technological innovation of enterprises, a series of fiscal and tax policies which encourage technological innovation are introduced in China. Although the fiscal and tax incentives are generally adopted by the governments of the world, the research conclusions of the academia on the implementation effect of fiscal and tax policies are not unified. For this reason, in this paper, based on the data of listed companies on the Growth Enterprise Market from 2011 to 2017, the STATA 14.0-version software is used to analyze the sample data, and the relationship between the current fiscal policies and technological innovation is explored. The study results show that the fiscal and tax incentives positively affect the technological innovation of enterprises, which provides an important theoretical basis for the government to further improve fiscal and tax policies. Finally, based on the previous research contents, the corresponding conclusions are summarized, and relevant suggestions for improving the fiscal and tax incentive policies are proposed.
Using the data collected by the internal employee questionnaire, this paper innovatively uses the IPA (Importance-Performance Analysis) model to construct a financial performance evaluation system for general power companies. In addition, based on some financial data of XX power supply bureau, this paper specifically analyzes its financial performance and operating status, and provide relevant rectification recommendations for its cost, income, assets and liabilities. It is expected to help power enterprise managers to accurately grasp the operation status of the enterprise, optimize the allocation of resources, and improve the management efficiency, so as to provide a useful reference for power enterprises to establish financial delicacy management system.
As one of the core methods of the quality management system in the automotive industry, the process approach is an important tool for realizing the quality assurance of complex manufacturing systems with multi-sector, multi-process and multi-quality indicators. This paper first gives an overview of the quality management in the automotive industry, and then introduces the research status of the quality management system based on process approach in the industry, providing direction for the automotive industry in both research and practice of process-approach based quality management models.
Based on the GEM listed companies in 2009-2016, the authors discuss the impact of government-enterprise cooperation on enterprise technology innovation and its actual economic consequences from the two dimensions of R&D investment and corporate performance. The empirical results of this paper are as follows: the government-enterprise cooperation model does not promote enterprises to invest more funds for technological innovation, but it has a positive effect on corporate performance. The conclusion of this paper provides a new perspective and empirical evidence for us to understand the nature of government-enterprise cooperation and its impact on the entire economic market. It has strong theoretical and practical significance.
In recent years, in order to study the actual effect of equity incentives of the listed companies, Chinese scholars have mainly studied it from three aspects, including enterprise performance, manager behavior and market response. This paper analyzed the equity incentive plan scheme of Ninestar company, a private listed company in Zhuhai city, in detail, and made an analysis on the specific effects of Ninestar's equity incentive measures from the following three aspects: enterprise performance, manager behavior and market response. Finally, we put forward relevant suggestions from the perspective of corporate governance structure, providing beneficial reference for private enterprises in China to improve equity incentive measures.
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