How time flies! University life is coming to an end, and graduates have to pass the final graduation thesis. Graduation thesis is an important form to test students' academic performance. So what problems should we pay attention to when writing graduation thesis? The following is my graduation thesis of economic management major for your reference, hoping to help friends in need.
1 Abstract of graduation thesis of economic management major
In the process of deepening China's economic system reform, a series of new social contradictions and problems have emerged, and the financial difficulties at the county and township levels are one of them. There are many reasons for the financial difficulties of counties and townships in China. From the root point of view, it is caused by the unequal financial power and administrative power, and the solution is to seek a reasonable distribution of financial power and administrative power between county and township governments.
The present situation of financial difficulties in counties and townships
The hierarchical financial management system based on the tax-sharing system established in 2000 has initially straightened out the financial distribution relationship between the central and provincial levels. At the same time, however, many local counties and townships have financial difficulties, sharp contradiction between fiscal revenue and expenditure, heavy actual debt burden and expanding financial risks, which not only affects the coordinated development of urban and rural areas, but also is the goal. It has seriously affected the local social stability and government authority, and further affected the rapid economic development.
Therefore, the current financial difficulties in counties and townships are a major problem to be solved urgently. Establishing an effective financial system to alleviate the financial difficulties of counties and townships, and then promoting regional economic development through county and township financial expenditures, is not only related to the establishment of public financial system and the realization of financial functions, but also related to the success or failure of a series of reforms such as rural tax and fee reform and government institutional reform.
The root of financial difficulties in counties and townships: unequal financial rights and powers.
When the financial power is collected, the financial resources of the county and township governments will be reduced.
Concentration of financial resources is one of the main objectives of China 1994 tax-sharing financial system reform. 75% in the central and 25% in the local financial distribution system, in fact, through secondary distribution to the central government to collect local financial resources. Judging from the results, the effect of fiscal revenue is obvious. The local financial self-sufficiency rate is from 1. O3 ranges from 1.0987 to O.59 of 20 15, with an average annual rate of 4%, of which 1.6% is at the provincial level, 5. 1% at the prefecture level, 3.4% at the county level and 4% at the township level. From towns, counties, prefectures, cities to the provincial level, all levels need to rely on the transfer payment funds from higher levels of government to live. In this way, under the double impact of decreasing financial resources and increasing financial power in counties and townships, the financial difficulties in counties and townships are obvious.
Decentralization, county and township governments are overburdened with power.
The unreasonable burden of county and township financial affairs is mainly manifested in that the county and township governments bear many transactional burdens that should be borne by the central and provincial governments, such as rural compulsory education, public health, social security, etc., and put all these transactional responsibilities on county and township finance, resulting in a heavy burden. Due to the administrative centralization system and the personnel administrative appointment system, China's higher-level government enjoys absolute authority over the lower-level government, but the lower-level government's finances are independent of each other, and it is easy for the higher-level government to pass on various responsibilities to the lower-level government as much as possible, that is, decentralization.
For example, if the central government only promises not to give money, some policy burdens will be transferred to local governments, forming a so-called situation in which the central government treats guests and local governments pay money. All kinds of decentralization behaviors of higher-level governments in China have greatly increased the financial pressure of grass-roots governments in counties and townships, and they have unshirkable responsibilities for the current financial difficulties in counties and townships.
Reflections on solving the inequality of financial rights and powers in counties and townships
To solve the financial difficulties of counties and townships, we must reform and improve the current financial system and adhere to the principle of combining administrative power with financial power. From the perspective of establishing public finance, we should scientifically define the powers and responsibilities of governments at all levels, so that the financial powers and responsibilities owned by governments at all levels are symmetrical, expenditures and responsibilities are unified, and important things are linked with money, and financial resources are linked with responsibilities, which fundamentally changes the situation that superiors deprive counties and townships of financial resources at all levels.
Improve the rule of law and determine the scope of government affairs and financial expenditures at all levels in legal form.
The financial relationship between governments in China is not guaranteed by the Constitution and laws, and administrative officials at all levels only pay attention to the administrative orders of higher-level governments and ignore the actual requirements of local people, which will inevitably lead to the lack of internal stability in the financial relationship between governments in China.
Therefore, we should speed up the pace of building China's legal finance, and use the legal system to regulate and supervise finance.
In order to ensure the standardization of government behavior, we should scientifically and reasonably define the power scope of county and township governments, make it clear, and determine it in legal form, so as to change the current situation that the power of county and township governments is too centralized and seriously asymmetrical with its financial power, and promote the legal development of finance. The definition of intergovernmental power should be based on the benefit scope of public goods. Public products that belong to the scope of national benefits should be provided by the central government, and public products that belong to the scope of local benefits should be provided by the government at the same level according to the size of the scope of benefits. Cross-regional affairs should be coordinated by the central government and shared with the beneficiary places.
In order to scientifically and reasonably define the scope of intergovernmental powers, taking compulsory education expenditure as an example, the central and local governments should share the burden, so as to effectively reduce the financial burden at the grassroots level. At present, education expenditure is one of the largest expenditure items in local fiscal expenditure. For most county and township finances, education expenditure accounts for at least 70% of fiscal expenditure. At present, the law stipulates that financial education expenditure should be higher than the growth rate of financial recurrent income. At present, China's rural compulsory education is led by the State Council, and the local government is responsible for it at different levels, and the county-based management system is incompatible with its important position. Therefore, the county should be changed to the central and local governments in order to develop the cause and alleviate the financial difficulties of the county and township.
Guarantee the financial resources of counties and townships and strengthen the financial construction of counties and townships.
At present, county and township governments can develop private economy and increase financial resources by taking advantage of its advantages. Private economy is showing more and more vitality, strong attraction and great competitiveness because of its clear property rights, clear subject and flexible mechanism. First of all, it is necessary to guide large enterprises to achieve large-scale development, establish a modern enterprise system, implement strong alliance, and promote the rapid improvement of the overall level of the private economy with the radiation of leading advantages, so as to realize the top-down strategy of "taking the big with the small". Secondly, through the establishment of new rural mutual aid organizations, using the information advantages of county and township governments, encourage and support more farmers to participate in business, expand the scale of private economic groups, and expand their wealth.
Finally, small and medium-sized enterprises should be encouraged to enhance their technological innovation ability on the existing basis, give full play to their advantages, foster strengths and avoid weaknesses, be superior and strong in a certain product and link, and improve their market competitiveness. In this process, the grass-roots government can use the three core forces of collective land property rights income and public finance catalysis to start the capital accumulation mechanism of farmers themselves and rural economic development and promote the diversified development of financial resources construction.
Solve the problem of county and township financial debts as soon as possible.
First of all, it is necessary to clarify the scale of county and township debts, and only when it is clear can it be effectively controlled. For township debts, we should carefully clean up and distinguish the nature and responsibility. Not all debts can be repaid by county and township finance. For hidden debts caused by non-financial control reasons other than reconciliation, we should adhere to the principle of "who benefits and who bears", check the existing government debts, clarify their scale, structure and responsible persons, implement them to specific debtors and responsible persons, and actively and scientifically clean up financial claims and debts.
Secondly, it is necessary to strengthen debt supervision and improve financial management measures at county and township levels. Carefully clean up and verify the claims and debts of counties and townships, register the claims and debts of townships one by one and report them to the county government for the record, gradually reduce the debt increment and control the debt stock. First, it is necessary to establish a debt early warning mechanism, that is, different county, township and financial departments should study the normal, controllable and affordable debt critical point according to their own debt tolerance, and give early warning of possible government debt risks. The second is to establish a long-term mechanism for debt resolution, deepen reform, standardize the economic behavior of township governments, adhere to the openness of village affairs, vigorously promote the village-level financial accounting entrusted agency and village account escrow system, control the growth of government and departmental expenditures, and accelerate the process of debt resolution.
Do a good job in accountability for the operation of the financial system and improve the accountability mechanism.
In order to strengthen financial legislation and financial supervision, ensure the stability and seriousness of intergovernmental financial relations, and put an end to the irregular behavior of officials at all levels, it is very important to implement accountability system for the operation process of the financial system. Through accountability, we can ensure that financial funds are used in accordance with the established direction and purpose, avoid human factors interfering with the operation of fiscal policy measures, and maintain the accuracy, effectiveness and timeliness of fiscal policy measures.
In order to make financial power and administrative power truly equal, it is necessary to define the scope of administrative power of county and township governments scientifically and reasonably, and determine and implement legal policies in the form of laws. In the process of implementation, the most important thing is accountability, establishing an accountability mechanism to ensure the standardization of government behavior. For violations such as the higher-level government transferring various responsibilities to the lower-level government, we should not only find out, but also correct them in time through the accountability mechanism, implement them in specific departments and personnel, restrain the bad behavior of government officials, and realize the equivalence of financial rights and responsibilities.
Abstract of graduation thesis of economic management major II:
In the era of rapid development of new economy, whether entrepreneurs can have the necessary dialectical thoughts of knowledge economy and global management and constantly innovate strategic management will play a decisive role in the development and competition of enterprises. Studying the dialectical thought of modern entrepreneurs' new economic management and strategic management innovation mainly focuses on the integration of old and new economies, the catalysis of knowledge capital, the support of online commerce, the integration of science and technology market, the new combination of two rights, etc., and stands at the forefront of development and represents the direction of market competition, which is of great reference value.
Key words:
New economic concept management
2 1 century, the organizational operation in the new economic era will be different from the traditional organizational operation mode in the industrial economy to a great extent. Whether it is the basic values or the specific code of conduct, it will have a great impact on the production mode, management and even leadership decisions and activities of our enterprises. The fierce competition in the new economic era requires enterprises to constantly carry out management reform and innovation to meet the requirements of the development of the times.
First, the new economy cannot replace the old economy, and we should seek "integrated development" to promote industrial upgrading.
In recent years, the development of global enterprises' new economy has accelerated. However, people of insight in the economic and business circles believe that the traditional industries of the old economy still have strong market vitality, and the new economy cannot replace the old economy. It is more important to seek the "integrated development" of the two.
The "integrated development" of the old and new economies refers to the high-tech and its industries acting on the traditional industries, so that more than two industries are integrated and gradually developed into new industries. Industrial integration is not a simple addition of several industries, but a new vitality and vigor through interaction and integration. In this regard, many famous entrepreneurs believe that even if the new economy has amazing potential, the old economy still has its advantages. The old and new economies are not antagonistic. The new economy should be the driving force to transform traditional industries, and traditional industries should become the market of the new economy. The integration of old and new economy and industry is a powerful driving force for the rapid development of a country, region and enterprise economy.
Our entrepreneurs should fully realize that the "integrated development" of the old and new economies is an inevitable choice to upgrade traditional industries, which has a strong practical guiding role and far-reaching strategic significance, and it is urgent to promote industrial integration in many ways. Technological innovation should be the common pursuit of different industrial enterprises in old and new economies for "integrated development". It is necessary to speed up new scientific and technological inventions, accelerate the transformation of scientific and technological inventions into productive forces, accelerate the growth of technological progress benefits, realize technological innovation, and promote industrial integration and development.
Second, establish the concept of "people-oriented strategy"
Man is the subject, the purpose and the carrier of knowledge creation. Therefore, the new economy is actually a "people-oriented" economy. In the new economic era, the success or failure of enterprises depends largely on human management. How to find, know, use and educate talents is an essential quality for entrepreneurs. "People-oriented strategy" is the strategic management of "people-oriented". This strategic thinking not only regards people as the main body of management, but also regards people and interpersonal relationships as important management contents, that is, people are the unity of "economic man" and "social man", and human resources are the most important resources in enterprises.
People-oriented is mainly reflected in the following aspects:
(1) People are the core of social operation.
In primitive society, man and nature are integrated and ambiguous. Since the social division of labor, people have become chasing tools and parts. Entering the new economic society, people return to themselves because of the pursuit of knowledge, because knowledge is the product of human brain creation. Therefore, people and talents have become the first capital and the first resource of the whole society.
(2) People are the purpose of social operation.
Man is the creator of all social knowledge, so we should take the development of human brain, heart and intelligence as the core. In the new economic society, people-oriented management has two meanings: a, internally, it is necessary to train talents for enterprises themselves; B Externally, for the society, the purpose of business activities is to serve people. Therefore, people are the purpose of social operation.
(3) The new economic society is a talent society.
In the new economic era, information and communication technology is very developed, network organizations are everywhere, and compulsory education is popular all over the world, laying a material foundation for success; In addition, the consumption in the new economic era also needs people with certain knowledge (such as jobs, intelligence, automated household appliances, etc.). ); Therefore, the new economy and new society are eager for talents, recruiting talents widely and nurturing talents everywhere. In the new economic era, we will gain talents and win the world, but lose talents and lose the world.
In the process of human resource management, the above three tasks should be combined. Entrepreneurs should have innovative spirit, constantly surpass themselves, be brave in making progress, keep learning, and always maintain innovative ideas and vitality. Enterprises should "manage" talents like products, and strive to cultivate high-quality employees and innovative entrepreneurs to meet the challenges of the new economic era.
Third, strengthen knowledge management and enhance the core competitiveness of enterprises.
In the rapidly changing global economy, knowledge management is a means and process for managers to improve the ability of creating value through the coordination and cooperation among employees and the use and management of knowledge owned by the organization and all kinds of knowledge outside the organization in the cultural atmosphere of knowledge sharing. It focuses on knowledge management and aims to improve the competitiveness and responsiveness of enterprises through the acquisition, enjoyment and application of knowledge. The purpose of implementing knowledge management is to accelerate knowledge innovation and improve the intensity of knowledge innovation, so as to form and enhance the core competitiveness of enterprises and maintain their vigorous vitality. Our era has entered the era of knowledge economy, which embodies the role of knowledge and technology in economic growth. Therefore, modern enterprises must strengthen knowledge management, which can be inserted into the wings of enterprise development.
First of all, knowledge management seeks a new way to make knowledge explicit and knowledgeable.
In the future, the speed of knowledge innovation and dissemination will be faster and faster. When the amount of knowledge increases, knowledge will be reduced, suppressed or even hindered. According to statistics, tacit knowledge accounts for about 90% of the total knowledge, and the proportion of coded knowledge is less than 10%.
Therefore, the key to the success of an enterprise lies in whether it can explore the hidden knowledge in the enterprise and give full play to the role of this knowledge. Knowledge management helps to deal with explicit knowledge and tacit knowledge, and show them in a way suitable for users and business environment. Knowledge management should transfer the right knowledge to the right people at the right time and let them make the best decision.
Secondly, knowledge management allows enterprises to gain a competitive advantage from learning.
If an enterprise wants to remain competitive, it must have employees with new knowledge and creativity, and knowledge management focuses on stimulating employees' learning spirit. Successful knowledge management will speed up the learning process of employees, improve the overall quality of employees in enterprises, and make the re-education of employees become the daily activities of enterprises. The implementation of knowledge management has enabled employees to form a lifelong learning mechanism of "learning by doing", that is, an organic, flat, humanized and sustainable organizational model that can be adapted by cultivating a learning atmosphere that permeates the whole organization and giving full play to employees' creative thinking ability.
In short, the new economic era is a brand-new era, and the successful rules, market assumptions, technologies and organizational forms on which enterprises used to win must now be reorganized and recreated. This forces enterprises to rethink their mission and rebuild their management concepts from the perspective of strategic management.
References:
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[3] Wang Chuanyou. On the enterprise management mode in the new economic era [J]. Modern enterprise education, 2009, (10).
[4] Li Shengli. On the management concept of modern enterprises and its perfection [J]. Guide to Economic Research, 2009, (08).
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