期刊文献+

我国欠发达地区企业治乱减负状况的实证分析——以甘肃省为例

An Empirical Analysis of the Condition About Harnessing Disorders and Reducing Enterprises Burdens——A Case of Gansu Province
下载PDF
导出
摘要 文章从企业对国家政策、法律、法规的认知角度,采用趋势面回归分析了甘肃省企业对治乱减负状况的评价结果,得出了企业对相关政策、法律、法规的认知情况与企业建立时间正相关;企业对相关政策、法律、法规的认知情况与企业主营业务类型相关程度比较高,其中制造业类企业的认知情况好于其他类型的企业;企业对相关政策、法律、法规的认知情况随着企业性质中国有及国有控股企业的比重上升而下降;企业对相关政策、法律、法规的认知情况随着企业规模的上升而上升等结论。最后,从企业的进取精神、政府相关部门对不同规模企业的重视程度等角度解释了这些结论。 This paper makes an analysis of the appreciation of Harnessing Disorders and Reducing Burdens about Gansu Province enterprises by trend regression, and then draws a conclusion that the cognition may be positively related to main business;the cognition is highly related to main business from the direction of the enterprises cognition to the policies laws and regulations. With the increase in the proportion of state holding enterprises, the cognition decreases, while the cognition increases with the increase in the size of enterprises. Finally, the above conclusions are explained from the view of enterprises'enterprising spirit,the extent of importance attached to enterprises of various size by the Government departments and so on.
出处 《常州工学院学报》 2011年第3期72-76,共5页 Journal of Changzhou Institute of Technology
关键词 治乱减负 主营业务 企业性质 企业规模 企业建立时间 Harnessing Disorders and Reducing Burdens main business enterprise nature enterprise size enterprise setup time
  • 相关文献

参考文献16

  • 1Organization for Economic Co-operation and Development. Businesses'views on Red Tape:Administrative and Regulatory Burdens on Small-and medium-sized enterprises[ R], 2001:127. 被引量:1
  • 2Thorns Scheedez,Martin Moog,Herbert Borchert,et al. Bureaucratic Financial Burdens on Privately Owned Forest companies: Results of a Case Study in Three German Federal States[J]. Forest Policy & Economics,2002( 1 ) :21. 被引量:1
  • 3Hans Zschiegner. Die Sozialabgaben als Belastungsfaktor bei Unternehmen Mit Intemationaler Tatigkeit: Deutschland: 38 set [C]// International Tax Congress, 38^th, 1984:179 - 195. 被引量:1
  • 4Lammersen Lothar,Schwager Robert. The Effective Tax Burden of Companies in European Regions:An International Comparison [M]. Mannheim :ZEW Economic Studies,2005:8 -251. 被引量:1
  • 5Carol A Adams, Pauline Weemuan, Edward A E Jones, et al. Reducing the burden of US GAAP Reconciliations by Foreign Companies Listed in the United Stales:the Key Question of Materiality[J]. The European Accounting Review, 1999 ( 1 ) : 1 - 22. 被引量:1
  • 6Carol A Adams, Glen Whelen. Conceptualising Future Change in Corporate Sustainability Reporting [ J ]. Accounting, Auditing & Accountability Journal ,2009 ( 1 ) : 118 - 143. 被引量:1
  • 7Thomas R Bretz,Timothy F Anson. Reducing the Impact of Foreign Taxes on the Global Tax Burden of US-Based Multinational Companies[J]. Bulletin for International Fiscal Documentation, 1991 (7) :332 -340. 被引量:1
  • 8Franeesca C-astaldi,Maria Grazia Pazienza. Profittabilita c Onere Tributarin DelIe Imprese Multinazionali: Una Analisi Empirica Sul Settore Tessile in Italia. (Profitability and Tax Burden of Multinational Enterprises:An Empirical Analysis on Italian Textile Sector) [J]. Studi Economici,2003 (86) :5 -42. 被引量:1
  • 9Jaroslav Sedlacek. Analyza Financniho Zatizeni Ceskych Firem v Obdobi 1996 - 2005 [J]. Ekonomicky Casopis/Journal of Economics ,2007 ( 6 ) :582 - 593. 被引量:1
  • 10Nanette Bymes,Frederick F Jespersen, Ellen Gibson, et al. The Unequal Tax Burden on Companies[J]. Business Week,2009 (4129) :49 -51. 被引量:1

二级参考文献5

共引文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部