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赵玉璞 ( Joe Ok-park ),孟红 ( Mang Hong ),辛建权 ( Shin Gun-kwon ) 한국회계정책학회 2008 회계와 정책연구 Vol.13 No.3
中??外?企?已于2008年1月1日?行?一的?率。???差?性的?外?企?所得?制是??我?改革?放而?置的?制, ?适?了一定?期???社??展的需要。但是, ?着??的?展, ?一?制的不适?性越?越突出, ?重影?了?收功能的正常??, ?以???外?企?的平等??。?适?我?市????一步?展的客?要求, ?一?外?企?所得?以公平??, 促??外?企?共同?展成?必然。??、外?企?所得???合?后, 外?企?所得??率的提高?不?影?外商直接投?者投?信心??文?分析??以前的分?征收到?在的合??一的原因, ?比分析?一步深刻理解新企?所得?法的?容, 探?我?所共同?心的??合??外商直接投?的影?, 得出??和?不?影?外商直接投???中?的?程的??。“??合?”?外商直接投?的影?有限, 但?投?的??????生影?, ??影?外商直接投?的?域比重。就外商投?企?而言, ???化了的情?, 外商投?企??如何把握机?, 在?行所得??收???, ??新思?, 重新定位。 Since January 1<sup>st</sup>, 2008, the internal and foreign enterprises in China have implemented the consolidated tax rate system. It is supposed that the different income taxation system for internal and foreign enterprises has conformed to reform and opening-up of China trying to meet the demands of economy and social development. However, with the development of economy, the different income taxation system has become more and more maladjusted. It has prevented the use of taxation function making fair competition difficult between the internal and foreign enterprises. In order to adjust to the further development of market economy in China, it is necessary to consolidate the income tax of internal and foreign enterprises, equalize the taxation, and promote the co-prosperity of internal and foreign enterprises. After the consolidation of internal and foreign enterprises’ income taxation, will the increase of foreign enterprises’ income tax rate have an adverse effect on the trust of foreign direct investors? The paper analyzed the reason for the change from the separate taxation to the present consolidation, and made a comparative analysis of the new income tax laws for enterprises. It also discusses the effect of consolidation of two kinds of taxes on the foreign direct investment. It concludes that the consolidation will not prevent the development of foreign direct investment in China. It has a limited effect on the foreign direct investment, but it has more effect on the investment industry structure, and has an effect on the regional proportion of foreign direct investment. The foreign direct investment should take the opportunity in accordance with the changing conditions. It is suggested that the foreign investment enterprises should innovate new ideas and readjust themselves when planning the income taxation.
중국 프랜차이즈 시스템에서의 본부와 가맹점간 신뢰의 영향요인
Shin Geon-Cheol(辛建澈),Yaokun Ma(?耀坤) 한국마케팅과학회 2008 마케팅과학연구 Vol.18 No.2
본 연구는 중국 프랜차이즈 시스템에 참여하는 본부와 가맹점 사이의 신뢰에 영향을 미치는 요인에 대해서 규명하고자 하였다. 중국의 외식 프랜차이즈 산업 가맹점을 조사대상으로 한 실증분석 결과, 프랜차이즈 시스텀에서는 신뢰의 형성이 매우 중요하며, 이를 위하여 본부의 가맹점에 대한 지원의 강화, 양자 간의 원활한 커뮤니케이션, 가맹점의 과거결과에 대한 만족의 증진, 양자 간의 갈등 예방 및 해소가 필요하며, 이러한 본부의 가맹점에 대한 지원과 원활한 커뮤니케이션이 가맹점의 과거결과에 대한 만족을 증가시킬 수 있고, 원활한 커뮤니케이션이 양자 간의 갈등을 감소시킬 수 있는 것으로 나타났다. Since the implementation of economic reforms in 1978, the Chinese economy grows rapidly at an average annul growth rate of 9% over the post two decades. Franchising has been widely recognized as an important source of entrepreneurial activity. Trust is important in that it facilitates relational exchanges by permits partners to transcend short-run inequities or risks to concentrate on long-term profits or gains. In the relationship between the franchisors and franchisees, trust has been described as an important source of competitive advantage. However, little research has been done on the factors affecting trust in Chinese franchisor-franchisee relationships. The purpose of this study is to investigate what factors affect the trust in the franchise system in China, and to provide guidelines and insights to franchisors which enter Chinese market.<BR> In this study, according to Morgan and Hunt (1994), trust is defined as the extending when one party has confidence in an exchange partner"s reliability and integrity. We offered a conceptual model of the empirical study. The model shows that the factors affecting the trust include franchisor"s supports, communication, satisfaction with previous outcome and conflict. We also suggested the franchisor"s supports and communication like to enhance the franchisee"s satisfaction with previous outcome, and the franchisor"s supports, communication and he franchisee"s satisfaction with previous outcome tend to decrease conflict.<BR> Before the formal study, a pretest involving exploratory interviews with owners from three franchisees was conducted to make sure the questionnaire was relevant and clear to the respondents. The data were collected using trained interviewers to carry out personal interviews with the aid of an unidentified, muti-page, structured questionnaire. The respondents comprised of owners, managers, and owner managers of franchisee-owned food service franchises located in Beijing, China. Even though a total of 256 potential franchises were initially contacted, the finally usable sample consisted of 125 respondents. As expected, the sampling method was successful in soliciting respondents with waried personal and firm characteristics.<BR> Self-administrated questionnaires were used for all measures. And established scales were used to measure the latent constructs in this study. The measures tapped the franchisees" perceptions of the relationship with the referent franchisor. Five-point Likert-type scales ranging from "strongly disagree" (=1) to "strongly agree" (=7) were used throughout the constructs (trust, eight items; support, five items; communication, four items; satisfaction, six items; conflict, three items).<BR> The reliability measurements traditionally employed, such as the Cronbach"s alpha, were used. All the reliabilities were greater than .80. The proposed measurement model was estimated using SPSS 12.0 and AMOS 5.0 analysis package. We conducted A series of exploratory factor analyses and confirmatory factor analyses to assess the convergent validity, discriminant validity, and reliability. The results indicate reasonable overall fits between the model and the observed data. The overall fit of measurement model were χ² = 159.699, p=0.004, d.f. = 116, GFI = .879, NFI = .898, CFI = .969, IFI = .970, TLI = .959, RMR = .058. The results demonstrated that the data reasonably fitted the model. We also examined construct reliability and reliability and average variance extracted (AVE). The construct reliability of each construct was greater than .80 and the AVE of each construct was greater than .50.<BR> According to the analysis of Structure Equation Modeling (SEM), the results of path model indicated an adequate fit of the model: χ² = 142.126, p = 0.044 , d.f. = 115, GFI = .892, NFI = .909, CFI = .981, IFI = .981, TLI = .974, RMR = .057. As hy