Enterprise management theory of development and evolution research

With the development of social economy, the 21 st century economic and cultural integration is the era of big trend, we can say, 21 century is "cultural management" of times, it was the "cultural wins" times. Enterprise culture as a management theory and management methods, got more and more attention.

A modern management approach, based on the development of enterprise culture evolution

Traced back, the early human management behavior, prolific was born in production and military action in. A slightly largest production or military action, involve a lot of link, the need to various cooperate, need to detailed plan and careful plan, so it is related to a series of management behavior. Many are thought to involve management culture earlier described and view, referring to the early human was, the more typical such as in ancient China of sun zi bing fa, which contain abundant management thinking, the modern enterprise management often borrow and transplant the management theory, the organization method, the art of leadership.

To the modem, enterprise management theory and practice continuously development, roughly experienced experience management, classical management, behavioral science management, irrationalism management, and then to enterprise culture management way five stages.

Management way just as its name implies is not with managers (often also is enterprise owners) individual wisdom and practice experience of enterprise implement organization management, its management thought did not have theory form, with a lot of uncertainty, but some of them for posterity experience has an important enlightenment.

Classical management theory is mainly by production as the center, around improve labor productivity and a comparatively strict organization form to launch, including Taylor to as a representative of the scientific management school and mount Joel, webb, as a representative of the organization management school. The premise is the essence of "Taylor theory" as management object "people" as the "economic man", interest drive is the school to improve production efficiency the main way. Due to the implementation of the essence of "Taylor theory", enterprise management began to experience the transition to management from scientific management phase. Henry law Joel emphatically analyzed and studied top management efficiency and general management principles, he is the first to define the "general management" theory, and summarized according to their own experience of management, puts forward the "ten to four management principle". Max weber's contribution to the modern management theory is put forward "the ideal organization model". He thinks, the organization system shall have the accuracy and stability, discipline and reliability, only such ability have to improve work efficiency of conditions. Classical management is the focus of the organization management to be scientific and strict and discipline, but lack of knowledge of people and care, exclude people's feelings factors, causes the entire social feelings known plaque and stifle individual initiative and creativity.

In the 1920 s to the s, behavioral science theory gradually flourish. The behavioral science with anthropology, sociology, psychology, economics, management, the theory and methods of the study of human nature and needs analysis, behavior and motivation, in order to achieve the harmonious interpersonal relationship and improve the work efficiency of purpose. Among them, the human nature assumption is the starting point of the behavioral science management theory, incentive theory is the core of it content, group behavior theory is the important pillar of it, leading behavior theory is an important part of it. Early behavioral science focused on "social" study, care for their social demand of satisfy. Later focused on "ego realize people", and in the work of care worker can self realization, have without sense of achievement and the objective of ego. With classical management theory to improve productivity and emphasizes the role of the administrative organization is different, behavioral science take person's factor, to the people's management as a management center, multi-disciplinary study from various angles of behavior, psychology and management of the relationship, this is management thoughts of the revolution. The development of the theory of behavioral science, promote the management thoughts from thing to person's progress.

Since the 1980 s, the global economy, politics, culture had the profound change, people's mode of production, life style, communication mode, and the way of thinking constantly update for management theory innovation to provide formidable power. The rise of irrationalism theory, what western management of one of the new progress made.

The traditional management theory is that: the organization with a clear intention and target, can clearly be sure; Managers use accurate analysis, especially quantitative analysis, can choose the best way to reach the goal, so as to make a reasonable decision, that everything is rational. The management concept of irrationalism contemporary scientific theory results such as system theory, control theory, decision theory and fuzzy theory, etc. Used in the management and planning and management process, and it think of with social human, not just in strict accordance with the facts or logic to take action, in whatever place, perfectly rational to logical control behavior person almost can't find. The motives of the sure is a complicated process, it is difficult to clearly and directly from local to choose. The choice of target involves people value orientation, not so much by thinking clearly, as depends on all kinds of social factors affect an individual and psychological factors; And organization management process, not just the decision making process, including the implementation process and the innovation process, and then two process is full of change and the strong personal feelings colour, so scientific and reasonable management mode should be "irrational", "people problems require human nature to solve", completely rational, the people must robotic, can damage the value of life and meaning. From the point of view of epistemology, the traditional management mode is the rational in certain historical condition, the elements will be simple and abstraction up after a set of clear rules out the system and working methods, belongs to the accuracy known; And "irrational" management concept is that in the new historical conditions, through the practice, break through the traditional rational understanding of the limitations of The Times and not the compatibility, and then a summary of out a "fuzzy" know. Classical management also pay attention to employee, but its staff's attention and the boss love machine in logic is consistent. The new management concept focuses on human, the subjective initiative, emphasize the flexible management agility and flexibility; Don't advocate using what kind of established theory mode automatically change management of the enterprise and the complex. Management is not a manufacturing a product, but management than making products more difficult; They were far more complex than machine, so management can't too "accurate", will have to be introduced "fuzzy mechanism", this is the "irrational" trend. Irrationalism requests to realize the management form the fundamental transformation, this shift, the essence of human nature is to replace rationalization. The so-called human nature, not only should tolerate the rational factors, and should tolerate the irrational factors, the irrational and rational person unify, this management mode is the humanized management.

The United States management gurus Peter drucker has pointed out, management based on culture. He is in "the management-task, responsibility, practice," a book points out: the management is a kind of social function, therefore is to social responsibility, and rooted in the culture. Although it is a management discipline, a kind of systematic and very applicable knowledge, but at the same time also is a kind of "culture". Management is a kind of social functions and rooted in a culture (a society), a kind of value to tradition, habit and faith in, rooted in the government system and the political system. Management is and should be affected by cultural influence, and at the same time management and management personnel can also affect the culture and the development of the society. Management theory, the substance of the development and evolution is one of one's own management to constantly to know, in management theory system of human body position improve, pay more and more attention to the feelings of person and the spiritual demand, so as to constantly improve people's value. Management theory development process of update, is from the as an simple management object to emphasize management of human subjectivity process; Is the use of science from the principle of one-sided workers operating behaviors in the supervision and control, as the pursuit of efficiency and as an machine affiliated to drive, to the cultural concept used in enterprise management, and with rich creative people as the center of management theory, on protection and advocacy initiative and the creativity of people and get good enterprise economic and social benefits of the process. In view of this, the culture is considered as the enterprise "soft power" core factors, to become the enterprise's core competitive ability. "Enterprise culture" as a theory, it is in this era background.

Second, the modern management mode of enterprise culture under the connotation

Look from the extension, the enterprise culture includes material culture, behavior culture, system culture, spirit culture four levels. Look from the connotation, culture contains two of the most basic elements, namely the idea and behavior. Enterprise culture operation system, and can be divided into the nature of enterprise culture and the phenomenon of enterprise culture system system. The essence of enterprise culture system, including the management of the enterprise management philosophy, the enterprise mission, the mode of thinking, the core value concept, the spirit of enterprise, enterprise morality, enterprise style, the enterprise aesthetics and management principle and so on, this is the soul of the enterprise culture part. Enterprise culture essence of hidden in the phenomenon, need through the phenomenon expression comes out. Enterprise culture phenomenon system, is the enterprise the carrier of culture part, including the enterprise environment, the enterprise image, employee behavior, enterprise organization mode localization, the cultural facilities and cultural activities, model character story, logo and product label, enterprise internal and external propaganda and advertisements, and so on. They interaction, common show the essence of enterprise culture.

So, the enterprise culture is a kind of cultural phenomenon, and the enterprise culture itself and enterprise culture construction process emphasize activity imaging, atmosphere and ceremony. But, the enterprise culture is the essence of the organizational culture, it reflects the members have in common is the organization behavior, a common belief concept and value pursuit. Enterprise culture not only focus on the activities of the enterprise phenomenon level, more committed to enterprise operation of deep foundation of the construction of the factors, such as the management of the enterprise philosophy, the core values, enterprise humanities spirit, strategic development, team construction, management procedures, and so on. Enterprise culture directly affects and restricting enterprise management status and benefit, and then the influence and restricting enterprise's survival and development. From this point of view, the enterprise culture of course will belong to the organization culture.

Enterprise culture is humanistic culture. In the enterprise management system, "humanism" is for "capitalism" or things this ideas are presented. It is with the person this, first is a kind of philosophical values, it reveals the in this world, what the most fundamental and most important, what is worth to pay close attention to what the most, it is a kind of philosophical sense from the produce of organization and management of the essence of the new knowledge.

Look from practice, after the 1950 s, with the development of scientific technology, enterprise production efficiency of the contribution of more and more big, "humanism" is gradually replaced "capitalism" in the enterprise management thoughts take the leading position, and people-oriented management style also is made. Humanistic management in essence of human being is promoting the comprehensive development of freedom, for fundamental purpose of the management concept and management mode, the basic idea is to get people as management in the most basic elements, with an all-round development of man is the core, insist on the development of enterprise development and social development of the premise.

In the enterprise resource system is the most precious is decisive significance is the people, capital, technology, information, time and so on all must depend on the operation control. But, not what person all precious. Enterprise development need is responsible for loyalty, initiative, rich in the spirit of innovation employees, it is the most precious of worthy of the employees. How to cultivate such people? Practice has proved, money can be exchanged for glide positive, but not for permanent loyalty; Power can be exchanged for obedience and flatter, but not for the initiative. Cultivate enterprise need excellent employees, need to instill idea, need system model, need environment edification and habit is formed, it is need good enterprise culture and nourishing. Enterprise development, especially the long-term stability of the sustainable development, need money, equipment, technology, need opportunities cleverness, need supervision and control, organization and coordination, but it needs to have an environment platform. Enterprise wants to grow into the rain, the resistance to flourish, fruitful tree in one hundred, must be rooted in rich fertile soil, more highlights the connotation of enterprise culture.

The biggest characteristic of enterprise culture, is through the tube to tube affairs, through improving efficiency, changes in the person's idea is to change the behavior of people, by creating the excellent staff to create excellent enterprise, the realization enterprise performance scaling. Enterprise culture has many functions, the comprehensive throughout the whole process of enterprise operation.

Three, modern management mode of enterprise culture under the change

The modern management is not just a technical knowledge, more should be a kind of idea, culture. Enterprise culture is the culture characteristic and the law applied to the management, in order to improve the quality of people as the basic way to cultivate enterprise management philosophy, value evaluation and selection, the spirit of enterprise, the core idea as the main content and guide the way of the management concept and management mode.

The modern management theory that the regional culture, when a certain area or the organization forms a historical tradition, culture concept, the common value of principle, moral norms later, in organization and individual goals target of contradiction will have found a unified the ideal "combination". Thus, in the "regional culture" the disinterested "management" in front, personal values be subtly guide and assimilation, By managers from the pressure of no managers, but by area of intangible cultural restricted and regulated, anyone dying must consider his behavior to words and deeds, the moral quality can be invisible, but again there are objective accepted regional culture. Group consciousness, the social public opinion, the common customs and fashion spirit culture content, can cause strong make individual behavior of conformity of psychological pressure and dynamic group, make the organization members have mental resonance, and then reach idea and behavior self control. Enterprise culture as a kind of "regional culture", the staff of the ideological, psychology and behavior has a guide, incentive, coagulation, constraints, and regulate the function, it can through the organization, system rules, procedures, and ceremony, concepts and customs, interpersonal relationship, atmosphere, mental activities and so on the shape of all the staff to achieve the guide, thus shaping the survival and development of enterprises.

(a) enterprise culture must become the core competitiveness of enterprises create yuan points

As a result of each enterprise in the industry to attribute, regional background, historical conditions, organization system, product structure and so on aspect the difference, enterprise objectively the extraordinary personality. The core competitive force of the enterprise comes from enterprise in personality, formed on the basis of comparative advantage: I have no one, I have gifted, optimal I new, people's new I. Comparative advantage must rely on self innovation, innovation and from cultural, enterprise culture quality decides the innovation ability, innovation ability to determine the comparative advantage, have comparative advantage to with core competitiveness. Many enterprise's prosperity and decline success or failure has repeatedly proof: culture as the company's guidance system, meridian system, decide the enterprise's development state; Culture is the loss of the lost rights, culture of regret must lead a deformity of the enterprise. If the enterprise culture quality is not high, no innovation ability, there is no comparative advantage, it cannot form the core competitive power. In the modern information society, because all kinds of communication means of development, enterprise information transfer between the obstacle, less and less of technology spread faster and faster, same industry the enterprise, its technical equipment, operation, management methods are often very much the same, enterprises to form the core competitiveness of the space becomes smaller and smaller. It is such, enterprise just very need set up their own enterprise culture, because culture is an imitation of the duplicated, and the enterprise culture itself is pregnant with the enterprise's core competitive ability. In the same operation flow, the same management system, the business scope of the same, different enterprise culture, can produce different development thought, development concept, development strategy, and thus made a different competitive situation. In the 21 st century, with the knowledge economy and the development of economic globalization, competition among enterprises more and more performance culture of competition, the enterprise culture on the survival and development of enterprise bigger and bigger role as the cornerstone of competitiveness of enterprises and decided to enterprise of the key factors in the process.

(2) enterprise culture into the modern management mode reform "engine"

Modern enterprise management emphasize strictly fine management, emphasize the process management, process control, the requirements in the management process, adhered to the implementation of ISO9000, ISO14000 standard, strict procedures, fasten the link, realize standardized operation, standardized management, lean production, agile production, cleaner production. Modern management must rely on implementation of high quality staff, the team must rely on the cultivation of the enterprise culture. Enterprise culture of the cultural characteristics and laws used in business management in, the management of employees of the traditional economic leading way, leading way change the culture system leading way, emphasis on cultural inspired, pay attention to mining development staff heart good good elements, and to make it sublimate is the rational cognition, which changes the staff's working attitude and behavior patterns and motivate their self-consciousness, initiative and creativity. The system is a kind of external mandatory rigid constraints, culture is the inner self identity of elastic constraints, which can effectively drive employees willingly behavior. Culture and the system is standard, culture is the leading standard, inspire staff be loyal to their duties and pursuing excellence; The bottom line is system is the standard, told the staff what not to do, the line will be punished. Enterprise culture organically combined with the role of both, and it can effectively amplification the efficiency of management, enterprise culture into the modern management mode reform an important driving force.

(3) enterprise culture for the development of enterprises must provide enduring full power

Enterprise culture reflect an enterprise's value orientation and the provisions enterprise pursuit of the goal, and can lead to all the staff personal goals and ideal and goal of enterprise unifies, so as to form the great cohesion and solidarity and motivate their allegiance to the enterprise heart, belonging and active spirit. Enterprise to get long stable development, it is necessary to set up their own belief system, let staff firmly confirmed enterprise strategic goals, operation policy, standard management, and so on, self-conscious self value and the value of the enterprise, and enterprise personal destiny fate closely together. Do 500 enterprises and make the top 500 enterprise equal importance. Enterprise culture can from values, the enterprise spirit, ethics, management tenet to rules and regulations, the employee behavior, enterprise image, to standardize the rigorous way and construct their own system, build up the spirit of the enterprise home, for enterprise development strategy for the inner motive power of uninterrupted supply.

(4) enterprise culture is leading the enterprise "people-oriented" management way change

Today's human resource development is considered as the organization for the development of the output than the largest, human resources was seen as the company's core resources. Human resources include the physical, mental, skills and culture, to maximize the staff the physical, mental, skills, first to be staff and enterprise produce cultural identity, rely on building a strong culture system to guide the development of human resources. Once the employee to enterprise target, vision and strategy, spirit, the values are identification, the career and the development of the enterprise mission will consciously combined, the personal value orientation and the enterprise values will lead to unify, personal physical, mental, skills will maximize out, offering the enterprise.

"People-oriented" management concept, and promote the building of enterprise culture and modern management mode change. An enterprise, if only pay attention to knowledge and technology advances, and enterprise culture construction lag, it would form a contrast, and will give enterprise caused frightful wounds. Enterprise a knowledge and technology, but lack of common pursue value standard, no common pursues codes of conduct, knowledge and technology can't effective use, even will in turn be obstacle to the development of the enterprise. Enterprises, the brain drain, technology leak, reflecting the defects of the enterprise culture. No common pursuit vision, no cohesive business values and the spirit of enterprise, enterprise and employee contact will be simple to employment, who can pursue benefit maximization, employees from psychological behavior haggle over every ounce, and enterprise bargaining even against. Enterprise culture insist that personal goals and enterprise target assimilation, building Shared values as the primary task of management, through a variety of means of employee ideal pursue a guide. The assimilation, make enterprise is no longer a pure mutual interests because gathering group, but a by with a common values and ideals and norms of behavior get together members of the organization. So building excellent enterprise culture, is creating excellent staff basic way.

Scientific management and productivity

[abstract] the scientific management through the work of subjective initiative, the construction of advanced system civilization, and promote the transformation of science and technology to productivity. Therefore, importance should be attached to the scientific management of the positive role of productive forces.

[key words] science management; The productive forces; Social development

a

From the perspective of the management philosophy, its essence is in certain social relations system's people, through the economic, political, legal, education, etc way, using mathematical model and computer technology, system science method and means of natural resources, human, financial, material, time, space, information, social relations, planning, control, coordination activities, make from arrive without foreword orderly, creating good benefit, realize the goal of human activities in the process.

Management since it is a kind of process, will inevitably there will be scientific and reasonable management and inappropriate wrong management division, therefore, in general terms "management is the productive forces" is not scientific, it should be said, scientific management is the productive forces.

Scientific management theory is based on the scientific management Taylor based on more profound understanding of, that is according to the objective world inner laws and human development the objective need for management activities, pay great attention to the quantitative analysis and strategic planning, emphasize the philosophical thinking and methods of management guidance, management and external environment of the inner development need to unify, according to a common human moral values, adhere to the nature, society, and human itself harmony, the principle of sustainable development, the management as a constant and the surrounding environment of the complicated process.

First, management is main body according to objective things, the internal law of itself, through the autonomy activities carry out the management goal process. The more developed society, contact between things the diversity and complexity of the more also presented to us, and isolated and static, one-sided understanding and dealing with problems difficult to find hidden in the nature of things inside and rules. Therefore, successful management must have been in the search for the essence and the regulation change and adapt to its development.

Second, management must be fit and meet the needs of the development of human nature, the ultimate management goal is to realize the comprehensive development of man. Management thoughts history shows that: in a way from management evolve into another way of management process, productivity development lead to economic organization form change was the reason, human development new needs to be important condition. The popularization of higher education improve the scientific and cultural level of the people, the network space composition of the virtual world changed the way people work, way of life and the way of thinking, a past labor, group formed on the basis of centralized production management way, have not adapted to the requirement of the development of society and economy, natural people-oriented, scientific management era began.

Third, thoughts, complexity thinking, process philosophy is modern scientific management of philosophical methodology basis. Management activity as a comprehensive activity, involves many aspects, natural science, social science method theory, technology and scientific achievements the science of man's new understanding is the scientific management on the basis of existing and further development. Without these disciplines progress is no management development.

Fourth, adhere to the natural, social and human sustainable development is the scientific management of the significant features. Nature is human survival and development of the material basis of the formation of the population due to too much material needs pressure, human vulgar production management way, and unreasonable distribution method, the natural resources are destroyed seriously, the emergence of a soil desertification, resource shortage, forest area reducing, climate change, all kinds of worsening pollution and so on a series of consequences. These results also increased in different countries and regions and race between benefit disputes, causes the country, regional conflicts constantly, affect human peaceful development.

Fifth, scientific management to human common interests and values as the highest standards. The world is a widespread contact overall, many to the solution of the problem only on a region, a country is no good, cooperate to countries around the world, from human common interests to try to solve. Any individuals, organizations, the state should not be for their own interest sacrifice a common human happiness.

two

Scientific management is the productive forces, but not in the traditional sense productivity. The traditional productivity concept is based on Newton's mechanical view based on linear thinking, think "productivity is people conquer nature, transforming the nature, create the material wealth ability". In its limits: one is to put people on the opposite and nature, on the basis of the people is the nature forget part of people dependent on natural, shall share prosperity and nature, but not to conquer nature. Two is to see only the material productive forces, ignore mind productivity and person's own productivity. Sure, the material production is the human society foundation upon which is to determine the political life and other life of premise. But, since have human since, people have never stop spiritual production and human's own production; And, with the growth of the material wealth and the spiritual production and human's own production become more and more important part of society, to promote the material production progress, and achieve the core of the free and full development.

With the system theory viewpoint and the complexity thinking mode and process philosophy know productivity. Productivity is an open dynamic system, is the system and element, the structure and function of the whole, and is in the system of the relationship between the different production, move to obtain from nature material production material and spiritual wealth creation, promote their overall development of a kind of ability. This ability is the productive forces and natural productive forces entity. Among them the social productive forces include material productive forces, spirit productivity, people their own production ability.

Natural productivity, "is the objective existence in ecological nature and human again at the same time the production activities, and closely related direct, indirect effect of the natural forces of production activity, is the sum of the forces of nature and productivity and collectively". Natural force is the nature of the formation of the natural has nothing to do with the labor, influence and function in people life force. In the early human, natural force to people's life and work up a fundamental role, decided to the nation's rich degree. As Marx said: "because of natural conditions, the same amount of labor productivity different will show more or less for the product or use value." Because of human activities of the ability to play in human nature became part of the brand "humanized nature" or say the thoughts of "physical world", thus forming a kind of natural nature of the labor productivity. This kind of natural nature of the productive forces has become the main people the survival and development of a kind of external forces.

The social productive forces is the human body and practice the ultimate goal of the material productive forces, spirit productivity, people itself productivity complex. Marx, Engels pointed out that social production is the material production, spiritual production and life of the production of the organic unity, social productivity therefore has the material productive forces, spirit of the productive forces and the productive forces three aspects. "Should not be put in the social activity of the three aspects as three different stages, and only three aspects should be considered as the first period from history... up, from the first person appeared, at the same time, three there is now also plays a role in history".

First, the history of all the first premise is people in order to satisfy the life needs must be material production. Material productive forces is people use tools, his own labor role in labor object, the nature of the material for material life ability. Including production tools, labor object, labor material and have practical ability. Marx once said, the distinction between the various economic times, what is not in production, but in how to production, with what labor tools for production. Production tools manufacturing and use, the expansion of labor object, is inseparable from the production of human power. Material productive forces to provide material wealth to the quality and quantity of the quantity and quality of the population, and also affect the human spirit production ability. Therefore, in the human development a long historical period, the pursuit of material productive forces development become the highest aim of activities, economic growth is the center of the practice activity content.

Second, when the material productive forces development to a certain stage, social accumulated great wealth, spirit from the physical labor of labor of separation of the true spirit of production will appear. Spirit productivity is based on people in the material production, to develop their own thinking, emotion, will, aesthetic, and creative spirit quality ability, including thought and its physical technology form and system products. Friedrich liszt think, "thought and consciousness of productive forces of freedom influence"; Also said, artists through his work, of the human spirit will, on social productivity occurrence function, but want to enjoy prior art must have its material purchased method, therefore, the artist for material production, to save the behavior also have incentives to the role. Liszt puts forward, productivity lies mainly in the personal intelligence, and social condition, a country by improving its social and mental conditions, they can use the existing physical capital, make the productivity 10 times. Spirit of the achievements for productivity of literature, art, political, legal thoughts, scientific, religion, as well as system product, such as: economic system and political system, legal system, public system and social public order of good morals. Spirit is not only the material productive forces development productivity at a certain stage of the product, but also promote the further development of the material productive forces conditions. Into the knowledge economic society, knowledge and information have become the important factor of productivity, the machine to replace human labor, the production efficiency is greatly improved, and the industrial structure change, directly engaged in the material production will be less and less, engaged in the production of people will be more and more the spirit, and the spirit of the productivity improve promote people's development, has become the value pursuit of human activities.

Third, the person's own production is the essential force of social productivity development and the ultimate goal. People are social life and the subject of practice, the person's material needs and spiritual needs and kind of breed is the inner motive activities. The ultimate goal is to realize human freedom and the comprehensive development. People their own production shown in three aspects: first, the population of the production. "The production of life, whether through labor and achieved his life, or through the birth of the production and achieved the life of another production, immediately the performance for the double relationship: on the one hand, it is natural relations, on the other hand is the social relations." Population production is not only a kind of natural behavior, but also a social behavior. As a natural reproduce, and the productive forces and natural productive forces by restricting, every social productivity level, can offer only a certain number of people must live material, can only provide certain social conditions of the biggest good development space. The second, and the socialization of man. Only after the socialization of talents is the main body of the social practice and understanding, social process is another production process. The production process mainly includes two aspects: one is the reality of the material production and the spiritual production activities of the socialization of forming and need to adapt to the society of all sorts of labor skills, as well as the dignity of the person's communication ability, cognitive ability, aesthetic ability; On the other hand is of general significance of education activity, through the education impart knowledge production and life, experience, and cultivate suitable for specific society for moral quality, values, ways of thinking and behavior. Through the education, the human outstanding cultural heritage to inherit, new social development needs the knowledge system of being widely spread, new social subject of socialization and good education through, human resources to realize the transformation of human capital. Third, free and full development of man. So far all of society, because the production itself is not developed, distribution system is not reasonable, cause people always in one-sided development and alienation. The performance for the laborer to produce wealth for the society at the same time, but for their production out of poverty. All the needs of laborer, labor ability the enhancement, physical and mental recovery, even fertility and children, are seen as capital in the process of reproduction link. People were alienation into machine, part of the capital of slaves, lost human dignity, freedom and comprehensive. Only in the social material and spiritual production full development, and on the basis of fundamental reform of the realization of social relations, truly free and full development person can produce.

three

Productivity is by all sorts of natural elements and social factors joined up organic whole. All sorts of elements of the combining ways, combined with the degree, the combined effect reflect the strength of the initiative, embodies the scientific management development level. If the productivity of natural elements and social factors compared to the net JingWeiXian, so scientific management is to turn it into a fishing net function of the present paper. Scientific management is not a productive forces hardware-machine, the plant, equipment, also not productivity software--the advanced scientific thinking, and good professional ethics, but the productivity of hardware and software of combining the organization a. Scientific management according to the overall change law is the productive forces, from the overall coordination of the relationship between productive forces system elements, so as to meet the process of optimizing state. Scientific management is the productive forces are mainly embodied in the three aspects, that is, science and technology into the productivity of reality; As the realization of the productive forces' participation; Is beneficial to people to the overall development of system civilization construction.

Marx pointed out that, no matter how the social form of production, laborers and production material is always production factors. But both in separate cases, only in the possibility is production elements. All production will have to make them together. Only in scientific management conditions, combining various elements effectively, can form the realistic productive forces. In the same way, as a single person is not in their own mind domination to his muscle activity up, just can't happen in nature effects, no production organization command, production movement could not have order to run and run.

People often say that science and technology is the first productivity _, but science, technology itself is the human spirit labor results, and not realistic productive forces. Therefore, in the north, opinion, scientific technology itself is system innovation and organizational changes result. Science and technology are a "double-edged sword," made the correct function and efficiency is the scientific management.

Scientific management is the productivity through one of the main factors to realize. Adam Smith for the first time in history determined the people in the dominant position of wealth creation, points out that every people to improve their own circumstance consistent, often, constant efforts is the social wealth, national wealth and private wealth on which the major factors produced. Pay more attention to the people, liszt subjectivity, he said: no matter where, whenever, the welfare state with people's intelligence, moral and diligence always proportional, wealth is just as these factors and increase or decrease. The freedom of the individual, intelligence and enlightenment in the influence of the state power, so it is in national productivity and wealth effect of...... The biggest cost countries each year, and it should be used for a generation of education, should be used for the nation's future productivity promotion and training. Liszt also laid special emphasis on the human spirit of productivity important, he said, the productivity of wealth itself is more important than wealth, the pigs and system of the pills were pleasant is producers, the teacher is also producers, the former production is the material of products. The latter production is the productive forces. Some people are able to make the next generation become producers, some people can promote a generation's moral and religious quality, some people can improve one's spiritual power, and some people can make the patient to keep his productivity, some people can make human rights and justice to be guaranteed, and others because of their art to people's spiritual pleasure to enjoy, that can help people production in high spirits. Countries to develop the productive forces must attach great importance to the spirit of the producers labor, attaching importance to cultural and historical heritage before the inheritance and development.

Deflation down the budget policy choice

Pick to: budget policy is an important tool of fiscal policy, has the stable economic and configuration resources important function. Therefore, in deflation, choose the right budget policy appears especially important and urgent. This article through to different types of budget policy function and the analysis of the defect, for deflation in China under the budget policy the selection of matting, and then in the concrete analysis of the current budget policy restricting our choice of many factors, and on the basis of our country should choose the right of the proposed budget policy, finally to how to understand the budget policy is put forward some opinions.

Keywords: deflation; Budget balance; Moderate employment balance the budget; Internal stabilizer; Camera choice

Choose what types of budget policy has always been a controversial theoretical and practical problem. Especially since 1998, in order to solve deflation, the government debt issuing scale expands again and again, the traditional annual budget balance have been broken, how to understand budget policy, our country should choose what types of budget policy problem be theoretical discussion of hot spots. And now from some of the factors cause deflation in the short term is difficult to solve to see, to issue bonds to raise money, spending as the main contents of the active fiscal policy is long-term change trend. In this context, the understanding and on budget policy discussion undoubtedly appear more important and urgent.

A, the type of budget policy and functional analysis

Budget policy is one of the important fiscal policy tools. It not only in macro economic stability and has the function of promoting the economic growth, and in the microscopic capital allocation and has the function of the income distribution. Therefore, good use of the whole economy budget policy will produce good control function. According to different classification method and budget policy will have a variety of classification. Common such as: according to the budget balance or not, divided into deficit budget, surplus budget and balance the budget (the former two can also be called the balance the budget policy). Another classification method according to the function is different, divided into annual balance the budget, function finance the budget, balancing the budget cycle and full employment balance the budget. It should be pointed out that two kinds of classification of budget policy not quite apart from, the paper by the, we can see that the first kind of classification of ideas (budget balanced) always reflected in the second division among various budget policy. But in order to study the needs of the problem, we with the second kind of classification on this paper mainly discussed. At the same time, need to explain, budget policy formulation reflects the budget the choice of economic thoughts (1). The annual balance the budget on the four budget policy and budget economic idea of corresponding relation as shown in figure:

(a) the annual balance the budget policy. That is in each of the budgetary revenues and expenditures results should be balanced budget. This budget policy in Keynes before the emergence of economics, for the classical economists that praise highly. The financial management idea is based on the government budget behavior should be "frugal" the cultural idea, think to balance the budget that have a sense of responsibility and fiscal is efficient for the government. Instead, the budget deficit will cause debt, will be wasted and prompted the government to take the capital, social, and to future generations problems, it is harmful. To realize the annual budget balance is the sound financial principles of maintenance. But as everything has its two sides, annual balance the budget also has some defects. (1) in the current progressive tax system, economic prosperity will lead to tax revenue to be automatic increase, according to balance the budget policy, fiscal expenditure must be increased, and the results will no doubt increase inflation pressure; Instead, the economic recession will lead to tax revenue to be automatic reduce, according to the policy, fiscal spending also must be reduced correspondingly, the results must be made by the economic recession. "In short, to try to keep the annual budget balance will make the economy more depression or inflation." (2) so, in the year of economic fluctuations, the government implement annual budget balance, will increase economic fluctuations, to make the economy more unstable. (2) in a particular year, the financial revenues and expenditures of equal doesn't necessarily mean that overall fiscal balance. (3) although annual balance the budget policy has some shortcomings, but not that this policy is good for nothing, in resource allocation mainly by the market manipulation of the society, the annual balance the budget policy of the government trying to excessive conduct "control", make public departments of the relative scale will not be too big, so it has a certain advantages. In the following discussion of compromise budget policy, still contain a year to balance the budget, some "control" function.

(2) functions financial budget policy. In the 1930 s, the big crisis make people realize during a recession keep annual budget balance will further deepen the recession. Then, based on the theory of Keynesian economic based on "the recession" with the function of the said financial budget arises at the historic moment. Function against annual budget balanced budget policy ideas, focus on the camera of choice fiscal measures to control the macro-economy and promote economic growth, regardless whether balancing the budget. The economist professor Michael that once pointed out: "so-called function, it is to point to budget policy abandon all traditionally regarded as' sound 'point of view, and the consequences of financial measures, or they are in social economy, as the function of the play judgment criterion of". (4) can say, and the functions of the financial budget policy is a kind of advanced budget thought, it aims to from the entire national economy national economy to consider the influence of fiscal policy. But, as the annual balance the budget too much running after a year of the budgetary revenues and expenditures absolute balance, function budget for a balanced budget for the face and to the other extreme. It also decided to the budget policy during a recession for relying too much on bonds or currency created and hard to make the government budget elastic failure and into "debt crisis" danger. In addition, the policy in the practical application, due to the difficulty of data for complete information and policy formulation and implementation effect KuangFei time delay effects, and has decided this policy in the actual operations of a great difficulty.

(3) cycle balance the budget policy. That is the financial in a whole economic cycle to balance, not on a particular fiscal year or a calendar period balance. This policy the outstanding advantages of performance in the two aspects: first, the policy accepted function of finance reasonable factor, which realize prudent fiscal policy help macro economic targets. Second, it still retains and resource allocation goal related budget control concept, inherited the year the main advantages of balancing the budget policy. But, the budget in practical application, also has many problems. First, economic fluctuation is not symmetrical. Therefore, in the boom may not equal the surplus in the period of recession deficit, balance may still exist. Second, in a cycle in a wave period, the economy may not exist serious inflation, at this time, the budget surplus has become a very reasonable stable policy. Therefore, we can say, the budget policy idealized color is strong, it's by no means easy to use in practice.

(4) full employment balance the budget policy. In view of the modern sound budget policy requires both in balance and deficit against economic cycle has the change, also requires some fiscal discipline to the realization of principle, the committee for economic development in a aimed to bring the economic cycle fiscal policy with some form of budget discipline combined budget policy. Namely the full employment balance the budget policy. Full employment budget policy that the government does not necessarily in each year or every economic cycle is keep budget balance, in before realizing full employment, budget can always is in the red. But this policy requirements in principle in the economy as a whole cycle produces in the process of a balanced budget, in order to fully offset the balance of a boom recession deficits, and, in order to pay down the debt, budget in full employment level best or "somewhat balance".

Full employment balance the budget policy the outstanding characteristic is to automatic stabilisers based. Automatic stabilisers is according to the provisions of law tax system and the spending program and carried out automatically, and the rise and fall of financial revenue and expenditure is automatic by the volatility of the economic cycle of the decision. In the economic boom, income tax, payroll taxes on income and consumption tax will be increased, and unemployed insurance pay will be dropped. Therefore, to overheating demand is a kind of "down". In contrast, in the economic depression, the three kinds of tax income tax will be reduced and unemployed insurance pay will be increased, across from the cold demand is a kind of "exciting". So the budget's inner stabilizer features, with reasonable way the cycle in action. From this point on look, full employment balance the budget policy and cycle balance the budget policy have very different, the latter advocate make full use of the camera to balance the budget choices, and the former is the main use of automatic stabilization mechanism that.

Of course some economists to full employment balance the budget policy also puts forward some questions: such as fully automatic stability mechanism is still not sure whether or not there; Automatic stabilisers energy limited, not enough to deal with significant economic fluctuation; Measure full employment index numerical always change, is difficult to determine when to balance the budget, and so on.

Second, different types of the comprehensive analysis of the budget policy

In order to get the macroscopic "stable" and "growth" and the microscopic "allocation" and "distribution" dual economic goals, the right budget policy should include the budget policy the reasonable factor.

The annual balance the budget policy, the goal is to restrict or control budget or financial, this to the main use of market allocation of resources is particularly important to the society. However, too much emphasis on the "discipline" budget function, is likely to lead to economic stability and growth in the great sacrifice. The other extreme is the policy of the financial budget policy function, the objective of which is in a market economy realize full employment and price stability, economic growth and the balance of international payments. However, the policy of the most serious defects is ignored "fiscal discipline", that is not affected by the budget "control", department of resource allocation problems between on the secondary position. The above two kinds of policies are all headed to the extreme, reasonable budget policy should include "control" and "macroeconomic goals" two factors, so, later period balance the budget policy and full employment balance the budget policy including relevant realize resource allocation budget control and improvement of economic operation of the overall budget behavior of this two respects content. But cycle for a balanced budget policy in practical application have many restraining factors, and make the feasibility to sell at a discount greatly. Economists more agree is full employment balance the budget. This budget policy requirements in economic appear "closer to the optimum" the employment and price, achieve balanced budget. Should say, this is a good compromise. But the budget policy put too much emphasis on "automatic stabilisers" importance, and ignore the camera of choice financial measures. This is a perfect budget policy is incomplete. But overall, full employment balance the budget is a relatively ideal budget policy.

Three, effect on our country's budget policy choice in the factor analysis

Deflation in China should choose what types of budget policy? Based on the current macroeconomic judgement of the situation, as well as to the financial situation and the grasp of the financial system, we tend to choose a prudent reverse adjust economy budget policy, we will be known as "moderate employment balance the budget". This budget policy to overcome deflation, promote economic growth and the realization moderate employment as the goal, and pay attention to balance the budget. Specific for the following reasons:

(a) the current macroeconomic situation in our country the constraints of the budget policy decision the target

1. The pressure of deflation has not been eliminated. Positive fiscal policy, more than two years, to stimulate domestic demand, helped drive economic growth. But at the same time, we should also see, at present the economy overall operation is still not optimistic. Fixed asset investment in the low post always Pai Huai, financial institutions loan and deposit growth continues to decline, between enterprise and the debt continues to increase, the retail price index for 25 months down, production material price index has lasted 43 months down. The index shows that the macro economy is still in the deflation. From the result in the deflation of some factors is not short-term can solve to see, in the future a long time, stimulate demand, promoting the economic growth will is macro economic decision-making of the great tasks. Therefore, in this budget policy must be something on one hand.

2. Company worker the serious problem of unemployment of come off sentry duty. And deflation, accompanied by another serious social and economic problems is the number of laid-off and unemployed workers there. It is estimated that our country at present the town unemployment reached 5 ~ 8%, about 1200 ~ 14 million town Labour force was unemployment (LiuGuoGuang, 1997). By the end of 1997, the national state-owned enterprise shunt laid-off workers to 12.74 million, accounting for 12% of the total number of state-owned company worker. It is estimated that by 2000, every year will still have 300 ~ 4 million laid-off workers (ZhangZhuoYuan, 1999). If we consider all sorts of recessive unemployment, rural surplus labor and a large population base factors, can see, China's huge unemployment line are forming. Unemployment for social stability of a serious threat also rising inflation and approaching. Although China's unemployment is due to the readjustment of the economic structure, enterprise reform and deflation and so on many kinds of factors, and the western countries are not the same reason for unemployment, but in pursuit of the maximum employment and promote the goal of all countries on the choice is undoubtedly have in common (and, of course, there are still some differences between Chinese and western countries, the western countries are in pursuit of full employment, and the situation of our country is decided in the employment goals the choice, we tend to moderate employment.) . So, we think, eliminate unemployment, promote moderate employment should become the budget policy and important points.

(2) the influence of financial receipts and expenditures to the implementation of the policy of budget way choice

1. ZengZhi pressure. In the reform, the development and the system transition stage, abnormal pressure expenditure of our country is strong. First is support state-owned enterprises reform spending. From the support for the technology progress and industrial upgrading state-owned enterprises loan discount of spending, to the depletion of the efficiency, and again obtain employment and social security spending, and then to state-owned enterprises implement "the debt-to-equity" financial guarantee pressure (spending), etc. Can foresee, with the support of the measures in place gradually, financial expenditure will may be present the growth by leaps and bounds.

By analyzing the advantages and disadvantages of earnings management

In recent years, our country enterprise there is a lot of earnings management behavior, and shows diverse, complex forms. Increasingly common of earnings management behavior in a certain extent although improves enterprise image, encourage enterprise operator, is helpful to improve the value of the enterprise, but from another perspective, is not standard of earnings management behavior reduces the public company accounting information quality, misleading information users investment decision on investor confidence of investment and the stock market long-term and stable development, and damages the overall interests of the state, the interests of small and medium shareholders and creditors' interests. So is concerned, the further understanding of the advantages and disadvantages of earnings management, master the use of the degree of earnings management, this paper is to research purposes.

Key words surplus management; The advantages and disadvantages; Moderate use

Earnings Management (Eamings Management) is the enterprise Management accounting standards in follow the basis, through the enterprise external reports of accounting income information to control or adjust, in order to achieve the main body of maximising their own interests.

A, the characteristics of earnings management

Earnings management in the domestic and foreign enterprise is a widely used, its characteristic mainly displays in the following aspects:

1, surplus management are the subject of the enterprise management. Enterprise surplus management information disclosed by the board of directors and the management is the force of the decision, in earnings management have power to make decisions in the general manager of the company is, managers and the board of the directors. That is, the accounting policies and accounting method, the choice of accounting methods, and accounting of incorrect use of accounting methods to estimate changes, using choose points of the trade in the items of the table and control, and the final decision in their hand, and they play a major role by earnings management. Of course, accounting personnel will also take part in, but as a supporting role.

2, the object of earnings management is enterprise external reports of surplus information. The object of earnings management is mainly according to generally accepted accounting principles, accounting methods, and accounting information of foreign report estimated earnings. In the use of earnings management, have to also have the concept of space and time. General accounting standards, accounting methods, and accounting estimate earnings management space factor belongs to; Accounting methods and trading in the items of the choice of point can be as earnings management time factors, but earnings management or accounting data of the final object itself, that is, the final results of earnings management accounting income data reflected in.

3, surplus management will not increase or decrease in the social practice surplus. The choice of accounting methods, and accounting method of usage and accounting estimates, the change of accounting methods and trading matters happened at the 1 control, are typical of earnings management means. From a long enough time to see, earnings management does not increase or decrease of the actual social surplus, but will change the actual surplus in enterprise accounting period or different distribution of different enterprises. In other words, the surplus management will only affect the enterprise a period or different the enterprise accounting report earnings, and won't increase or decrease in the whole society actual surplus.

4, the purpose of earnings management is clear and complex. Earnings management clear purpose, is to get private interests or the local interest, but with the public interest, neutrality principles is contradictory. The purpose of earnings management is very complex, especially in who is the beneficiary of earnings management this point. Earnings management is the main consideration in the interests of the enterprise management, such as manager of share out bonus, subscribe equity, the local interest and promotion opportunity, etc. Sometimes, the beneficiary of earnings management and includes the associated part of shareholders, and even government officials.

Second, the causes of the formation of earnings management

Earnings management is not a simple accounting problems, it and the internal management structure and external supervision of the institutional defects existing in the closely related. Of course, the reason is not reasonable or internal power to arrange the results. Through the research of earnings management, can identify the company management structure of the existing institutional defects, find the root causes of earnings management behavior. So, can be either for related laws and regulations construction to provide the theory basis, and to the investors or other stakeholders evaluation company level of management to provide theoretical guidance. Next, we analyzed the specific reason for the formation of earnings management.

The reason: the principal-agent relationship morality to deviate from. Modern enterprise theory, the enterprise is a series of incomplete contract organic combination, it is trade between people a way of property rights. In a series of contracts in combination, shareholders and managers usually adopt the "principal-agent" relations, and between the principal and agent interest orientation are often not consistent, existing responsibility, right and interest of the aspects of contradiction. First, the principal goal orientation is investment income or profit maximization, and general agent pursue their own utility maximization, not working to increase the value of the firm. Managers in order to avoid enterprise at high speed development appear stalled after endanger their status and interests of, to the enterprise often take the development strategy for slow to stabilize your status and performance. That is to say, only when the profit maximization and managers not inconsistent with the interests, they will pursue investment income or profit maximization; Otherwise, will each take the benefit. Therefore, principal-agent system, the management of easy to have the moral deviation, may provide for earnings management.

Reason 2: the contract between the parties information asymmetry. In the modern enterprise, between the principal and agent often information asymmetry. Agent many course of business information monopoly, and the client to get these information, they tend to pay a high price, and sometimes even can't get the information. This makes the principal-agent relationship incentive and restraint mechanisms are incompatible, agents can use this information for a kind of the rent, the client are concerned, is the agency cost. Also, the external users of accounting information is difficult to obtain exclusive information within the enterprise. Because agents (enterprise managers) holds the information of manufacturing and FaBuQuan, for the benefit of their own, to the accounting information will hide or exaggerated. Therefore, it is also not to the principal may to accounting information provided by an enterprise of authenticity, reliability and adequacy of evaluation, makes the modern enterprise surplus management possible.

Three reasons: accounting standards and the defects of the system itself. The limitation of the management accounting inherent to the authorities by earnings management, provides the operating space. Different enterprise circumstances vary, the economic environment is complex, and the accounting standards and the system could not make out perfect, there must be accounting choice. Such as accounting required in the accrual, conservatism principle, in accounting recognition process will inevitably infiltration professional judgment and many other subjective human element, management authorities also may through manipulation accrued items, or loss to confirm the virtual performance or "storage profit". Because the government can only just general accounting norms namely general accounting standards make a provision, and the accounting policy provides no special status, he offers businesses the space of accounting choices, become a public company listed on the soil of earnings management.

Three, surplus management role

Scholars at home and abroad to earnings management view to basically have two kinds: one is that surplus management is a fraud, equal to profit operation and financial fraud, it is listed companies as a specific purpose on the behavior of the manipulation of surplus, not limit in the generally accepted accounting principles or accounting methods inside; The other is that surplus management is not a fraud, produced by the financial report it although lacking authenticity but not fraudulent financial report. Earnings management just destroyed surplus the fairness of the data, not destroy its factual, because of it of matters and trading is actually occurred, is not fiction. At the same time, the surplus management is not, as financial fraud that to related parties harmful without the only, although it reduced the authenticity of the financial statements, but in reducing the cost of tax planning, contract, rational configuration of social resources exist certain positive role.

The positive role of earnings management is concerned, is help enterprise through a temporary financial crisis. When the enterprise is in operation difficulty, and needed investment funds, often using profits push measures before. At this time, enterprise in general is in a poor financial situation, net assets yield rate can't achieve match financing conditions; High property debt, potential creditors credit support is not willing to provide. If confirmed later ahead of enterprise profit, be like, the straight-line method with accelerated depreciation, reduce the proportion of the loss of bad, delayed provision for impairment of long-term investment, so, the current profits will be improved, so that the net assets yield to match demand. At the same time, these practices can raise the rate of shareholders' equity, enterprise more easily through the debt way to raise money. Such, can help enterprise have financial difficulties, causes the enterprise to have plenty of money to fund the production and business operation activities.

Two is to help enterprise to reduce the cost of contract. The contract view (EfficientContracting Perspective) scholars pointed out that surplus management can reduce the cost of contract. They think that the choice of accounting method with enterprise organization form and contracts the same form, can reduce enterprise the contract between the parties costs, promote the maximization of enterprise value.

Considering the contract is incomplete, need to give operators certain accounting selection and treatment of flexibility on, in order to cope with the enterprise environment changes and other unforeseen events. Especially in the peripheral environment changes affect the enterprise contract reference index, the enterprise management can through the proper surplus adjustments affect contract index, thus it can effectively avoid the costs or technical negotiation default cost, realize the maximization of enterprise value. Managers have certain of earnings management ability, to maintain effective contract is necessary. But, this kind of earnings management on managers must not excessive opportunism behavior, not sedulous damage related interest group the interests of the premise. That is, by earnings management, is benefit to the enterprise development.

Three is help enterprise long-term development. In production and management for the instability of the enterprise, the implementation of the profit smoothing method, can deliver to the outside a production and business operation stability of information, strengthen the confidence of investors for the enterprise, stable prices, and also help to shareholders to wealth maximization goal. Take profits back measures is increasing year by year, make enterprise performance out of "growth" trend is increasing year by year, to set up the business enterprise operating performance of the steady growth of the good image, in order to attract more investors. Enterprise if can seize the opportune time, adjust the production and business operation management, improve market share, turn "virtual growth" for "real growth", be helpful for setting up the enterprise image, the realization enterprise long-term development goals.

4 it is to achieve the goal of tax planning. Modest earnings management can help enterprise reasonable, tax avoidance and tax planning. It can not violate national tax policy, under the premise of not only reduce the tax burden on the enterprise, and at the same time and in conformity with the tax law contains the policy guidance. For enterprise, for example, it is a good choice.

The negative part of earnings management is concerned, although earnings management in the domestic and foreign enterprises are to be used extensively, but, when earnings management more than a reasonable degree, can make the accounting information lost fair sex, reliability and comparability, thus misleading information user, affect the market resources optimization allocation function, undermine social economic development. Excessive the disadvantages of earnings management mainly displays in the following respects.

1, reducing the financial statements the reliability of the information. When earnings management more than reasonable limit, it is easy to change for profit manipulation, making accounting information lose relevance and reliability. And the correlation and reliability is the two fundamental accounting information quality characteristics. Among them, the reliability is a foundation, left the reliability, accounting and lost vitality. Earnings information is the most important accounting information, it is investors, creditors and external information users to evaluate the character of the enterprise is significant. Excessive surplus management make statements of the earnings of information become Numbers game, seriously will reduce the quality of accounting information, the reliability of the information lost financial statements.

2, to enterprise's development has some of the risk. Earnings management to a certain extent though can maintain the interests of the business operators and even enterprise, but also put in bigger risk. In fact, many enterprise surplus management motivation did not give due consideration to the future development of the enterprise, and just as an expedient sight. The company through the earnings management current profit increase, will make the expected goals profits becomes more and more big. If no improving enterprise production and management activities, the next year if not reach the expected goal, in order to maintain enterprise image and company managers interests, and only more forcefully by earnings management, or even making illegal profits manipulation and accounting fraud, will eventually destroy the confidence of investors for the earnings quality, leading to a fall in the value of the enterprise market. The Shanghai securities news for investors a survey, and profit, earnings management in later turned back to will make investors disappointed. Performance of the company is not beautiful, will lead a stock value negative effects such as the downturn.

Three, the local interest to damage the interests of the whole. Due to the economic interests of the enterprise management and investors, creditors and the national interest in consistency, usually, earnings management to improve the management level of enterprises, but can't ignore management authorities in order to maintain their own economic interests and damage the investors, creditors and the country's economic interests of the facts. Excessive use of earnings management, because the local interest will damage the interests of the whole. At present, the U.S. subprime mortgage crisis, the emergence of China's financial market stability, looked up, and each enterprise by earnings management means too also have particular concern. If because every enterprise in order to its own interests, not controlled on earnings management, then, standing in the whole society's point of view, the consequences is unimaginable.

The new economic era enterprise management concept of shallow appropriately

[abstract] with economic globalization, information network, and knowledge economization and sustainable development as the characteristics of the new economy coming, for the world economy and the enterprise competition brings profound changes. In socialist market economy condition, our country enterprise to adapt to the present new economic age management changes in the environment, it is necessary to adjust enterprise management concept, namely establish speed concept, it is with the person this idea, information resource development and management, knowledge management, supply chain management idea, innovation globalization concept.

[key words] new economy; Management idea; Speed; Knowledge; innovation

In the 21 st century, whether the basic concept of value, or specific standards of behaviour, the new economy times organization operation will to a great extent different from industrial economy in traditional organization operation mode, it now to our enterprise's production style, management management and leadership decision-making and activities will have a significant impact. The new economic era fierce competition, and call for enterprises to continuously on management reform and innovation to adapt to the the demands of the development of times.

A, cultivate the speed of organizational structure and pay attention to business philosophy as enterprise crucial

The world is changing every time, and the new economy is changing market economic rules of the game, its change speed fast beyond expectations. As products renewal up, the speed will replace cost and price, and become an important means of enterprise for market. Time is the world's most scarce resources, the entire Internet competition of thought is speed and efficiency. A company's success or failure depends on his ability to adapting to climate change. This means that "speed is everything". Some international famous high-tech company is emphasizing speed and efficiency, and to create a strong cultural atmosphere, called speed for culture. The new economic era, speed is a very important concept. Not only should better than "who can innovation", but also better than "who fastest innovation", innovation of enterprise is the fastest can quickly in the market. Especially high and new technology industry, the new technology of the first owner, tend to be the winners and the market leader. Not only should better than "innovation speed", but also better than "to the market speed", that is, product listed speed, it is the enterprise to obtain sustainable development of key advantage. Therefore, to cultivate the speed of organizational structure and pay attention to business philosophy as enterprise organization of the moment.

Speed emphasize that the digital tools transform organizations use old management and operation procedures, or create new management and operation process. In the era of winning the speed, the only constant is change. So, the traditional enterprise operation model already can not adapt to the requirements of The Times, must create faced with persistent changing environment of enterprise operation mode. Constantly changing environment of enterprise operation mode should consider: ready, fire, aim again, that is, don't spend time making detailed plan, as long as sure a set of guiding the basic rule of action quickly into practice, thus winning rules will not be eliminated. Measure is the sign of the enterprise success enterprise survival capacity, strain capacity, and will ultimately be over time the ability of the enterprise continuously transformation. In the new economic era, important is to build a give full play to the knowledge and intelligence of the efficiency of the organization atmosphere, in rapid change and competitive environment for employees with the fastest response mechanism, let employees full potential, grasp the initiative in the constant flow of information revealed in the business opportunities.

Second, must take "people-oriented" management as the base for the sustainable development of the enterprise

The goal is the enterprise by all the worker of activities to achieve. People are the most active productivity elements, the most creative elements. Stepping into the new century, economic globalization and technological progress and the promotion of the position of consumers, causes the enterprise the external business environment change more and more quickly. Enterprise how to deal with the uncertainty of the environmental challenges? Many enterprise management the researchers and practitioners are turning to people. Core competence theory, the enterprise is in essence a ability system, ability is for people to feel of the joint intelligence capital, it includes human capital, capital and customer capital structure. Organizational change theory is that, effective communication is a kind of important organization resources, organization between groups, groups and individuals can effectively between integration and sharing of valuable information and knowledge are a measure of the effectiveness standards, which will be the focus of study pointed to the people within the organization. One is the enterprise to own reform to meet the only power environmental changes. Therefore, the enterprise all the management must with factitious center, the human potential plays out, make enterprise and employee development together. The result of human knowledge and ability in enterprise production and management activities of position and is increasingly important, the person's autonomy, individuality, the realization of self-worth demand is also an increasing demand get respect and encourage. Therefore, we must strengthen the "people-oriented" management concept, "it is with the person this" enterprise culture values become the concept of management is the key of the distinctive feature of management revolution. Only adhere to the "people-oriented" and "enterprise management will become eternal theme of enterprise development.

"It is with the person this" content is very rich. In the new economic era, the worker is laborer and master. This requires the enterprise managers must attach great importance to the worker is in the position of the enterprise, really do respect people, understanding, trust, democratic participation in management. In the enterprise to emphasize that personal goal and the consistency of the organizational goals, fundamentally arouses staff's enthusiasm and creativity. Enterprise managers have to do well in exploring the relationship between the people of human behavior rule, advocate good at the employing, treat human resources development idea, to benefit from (catch technology, increasing economic benefits benefit), moral values (catch professional ethics, strengthening the management) turn to the core view (catch staff intellectual development and ability construction, so as to improve the enterprise core competitive). In the human resources management process, should put the above three work together. Entrepreneurs should have the spirit of innovation, constantly transcend self, aggressive, and constantly learning, and always maintain the concept of innovation and vitality. Enterprise to like products go to "management" talents, and strive to develop high quality employees and innovative entrepreneurs, in response to the challenge of the new economic era.

And three, it must accelerate information resources development and management

Information is our country enterprise in the new economy and market economy environment for innovation in the development of the indispensable important factors. The management of the enterprise management activities on the order of effectiveness, the formation and development is the fundamental guarantee of the internal and the internal and the environment can be timely, fully between the exchange of information. Effective management, with the requirements of the certain information as the foundation, management process, is in fact the plan-execution-regulation--and then plan-and then execute--and then repeated cycle control process. Any link to rely heavily on information collection, processing, the transmission, sharing and use, and the realization of information value depends on management and the promotion of the decision maker.

Information is an inevitable trend in the development of the global economy. Information not only to the enterprise innovation development in all bring profound influence, and is the source of development of enterprise innovation, can reduce the risk of enterprise innovation, overcome obstacles in the development of the enterprise innovation. In the new economic era, the information network has become connected with the government, the enterprise and the enterprise market, enterprise and society, the main bridge, is irreplaceable source of economic growth. Enterprise cannot leave the information, the creative potential release without the application of information technology and its own information degree. At the same time, our country enterprise after decades of hard operated the legacy of the huge inventory assets, whether through the informationization reform in ceaseless appreciation for innovation in the development, also we are faced with the practical problem. This requires the enterprise must work to information resources development and management, to find innovative the motive force of the sustainable development. Modern enterprise must take the information development and management to ascend to the enterprise survival and development of the strategic position up.

Four, strengthen knowledge management, the promotion enterprise's core competitive ability

Knowledge management in the changing global economy is managers in the knowledge sharing a culture with modern technology, through the coordination among employees, through to the organization have knowledge and organization of the use of external knowledge and management, in order to improve the ability to create value for organization of a kind of means and process. It to knowledge management as the center, aims to knowledge acquisition, sharing and application to promote the enterprise competitiveness and reaction ability. The purpose of implementing knowledge management is to quicken the speed of knowledge innovation and improve the knowledge innovation, in order to form and promote enterprise's core competitive ability, keep the enterprise vigorous vitality. We have entered the era of knowledge economy era, which reflects the knowledge and technology in economic growth in the role. Therefore, the modern enterprise must strengthen knowledge management, knowledge management for enterprise development on a pair of wings.

First of all, knowledge management to realize the knowledge sharing and looking for a new way to engage. The future of knowledge innovation and propagation speed will more and more quickly, when at increased, the knowledge is reduced, and the inhibition would be obstacle for enterprise innovation and even at increased. According to statistics, tacit knowledge for about 90% of total knowledge, after coding knowledge proportion of less than 10%. Therefore, the enterprise can explore implied in the knowledge, give full play to the role of these knowledge, is the key to success for the enterprise. Knowledge management can help to the dominant knowledge and the recessive knowledge for processing, and put these knowledge with a suitable for users and business environment way. Knowledge management shall be the most appropriate knowledge at the most appropriate time transfer to the right people, so that they can make the best decisions.

Second, make enterprise knowledge management in learning from a competitive advantage. Enterprise to remain competitive must have new knowledge and creativity of employees, knowledge management attention to motivate their learning spirit. The success of the knowledge management will speed up staff of the learning process, improve the overall quality of the employees, for employees to become the enterprise the re-education of a daily activities. To implement knowledge management, allowing employees to form the "edge dry edge study, in dry middle school" lifelong learning mechanisms, namely through the training of the whole organization pervading atmosphere, give full play to the staff creative thinking ability and adapt to a kind of organic up, flat, conforms to the human nature, the organization mode of the sustainable development.

Five, establish globalization supply chain management, with cooperation for competition, improve the international competitiveness

The tide of economic globalization, make the intense market competition, the enterprise faced with even more pressing survival and development, before the sort of enterprise and enterprise competition between the starring role model has ceased to exist, replaced by a business cooperation, win-win principle and cooperative competition for business operation mode, the consumer, suppliers, r&d center, manufacturers, distributors and service providers and partners of the supply chain and the competition between the supply chain, or is a multinational group and a multinational group competition. To adapt to this kind of mode, supply chain management more and more to globalization.

Supply chain is to point to by raw materials suppliers, manufacturers, distributors and retailers, consumers are composed of structure, the channel or network. A enterprise participated in the bigger the supply chain, the higher the operation efficiency, so, this enterprise's competitiveness and vitality is stronger. The global supply chain management is requests the enterprise to the concept of globalization, will supply chain system extension to the whole world. In the comprehensive, rapid understanding consumer demand preference around the world at the same time, the plan, coordinate, the operation, the control and optimization. In the supply chain of the core enterprise and its suppliers and the supplier's supplier, the core enterprise and its distributors and even finally between consumers and rely on modern network information technology support, realize the integration of the supply chain and rapid response operation, to logistics, value and the flow of information coordination unobstructed, to meet global consumer demand, so as to improve the core competitive force of the enterprise purpose.

In the new economy, global supply chain management as a new management concept and management technology, the implementation of the greatest obstacle is the organization of the concept of the traditional from the resistance, the transformation of the notion of implementation of the supply chain and the update is key. Set up the idea of globalization on one hand, unloosening management vision, to meet the needs of the consumers around the world as the goal, On the other hand training team spirit, to establish a "win-win" thought, global supply chain management is based on a "win-win" basis. Enterprise are aware of the strategic goals, and grasp the core superiority, willing to cooperate with other enterprises, to take risks and benefits, in cooperation between established full of trust and information sharing mechanism, overcome because of information asymmetry and make each other the abuse of the supply chain enterprise blockade.

Six, the concept of innovation has the first-class enterprise as the motive force of the sustainable development

In the new economic era background, the role of the innovation of the unprecedented get strengthened, and gradually sublimate into a social thought and action concept. Innovation is the development of the enterprise core strength. Enterprise management the most basic gist is constant innovation and the competitiveness of the enterprise all comes from the innovation. Enterprises to continuously development, will have a first-class innovation concept. Innovation into the organization of the source of life, in a drastic change in the era, winners are often those who create, not daring to challenge the risk, the rules of the brave. The modern type of the organization should be top-down every pore is full of innovation consciousness and rules, through their own innovation of certainty to face tomorrow market uncertainty.

First, the enterprise should have strong "crisis consciousness". Enterprises should attach great importance to the role of "crisis consciousness" to arouse the enterprise technology innovation, will be used to organize major energy research and development of the design, and maintain the high sensitivity to market changes and development design ability. To keep its products and technology in the leading position in the market. The technical innovation system