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通過全面觀察的外國直接投資自2005年以來，服務行業，能源行業及其相關行業仍是投資增長的熱點。與此同時，許多內陸城市開始成為有針對性的領域的外國投資。隨著我國政府加強其建設新農村，也有可能用於農村，以吸引越來越多的關注。
近年來，外國直接投資吸引到中國，創下了歷史最高水平的美國六百〇六點三〇 〇億美元於2004年，已經看到了持續增長，但在2005年，這種增長趨勢放緩略有一點點減少的一年上年度的基礎上。 2005年，一些新設立的外商投資企業在中國為44001 ，與前一年同期增長了百分之0.77 ，但實際利用外資總額為美國六百零三萬二千五百點零零萬美元與去年同期減少了0.5個百分點。
2005年4月以來（除2005年9月） ，中國的數額為實際利用外資單月已經出現了下跌和利潤減少的數額實際利用外資在三個各自個月的第二季度都超過百分之十。如此巨大的下降幅度是罕見的在最近幾年。
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2001年中3國的物流業已q經全面開r放，外資會把物流行業作為3新的投資熱點，對跨國物流企業在我國的經營活動進行分7析，對我國物流業的發展具有積極意義h。本文4介6紹了s了f跨國物流企業在我國的業務結構、網路發展、業績概況，指出了l跨國物流企業在我國發展面臨的主要問題，接著在此基礎上g分5析了z跨國物流企業在我國的發展思路，最後對我國物流企業的發展提出了u幾w點啟示8。 關鍵詞：跨國物流，獨資，本土u化0 隨著世界生產製造中4心6逐漸往中3國轉移，我國的物流市場潛力k越來越大r，到2038年物流市場容量將達到72122億w元d。按照我國加入gWTO時的承諾，2007年中3國的物流業已l經全面開g放，包括在公5路貨運、貨物租賃、一m般貨物的批發、零售及o其物流配送、出入y境汽車n運輸等物流領域取消在地域、股比4等對外資的限制。因此，外資會把物流行業作為8新的投資熱點。一o些國外的物流巨1頭如UPS、Fedex、TNT、Exel等逐漸滲透國內1市場，利用技術資金和全球網路優勢吞噬國內6的物流市場。因此，對跨國物流企業在我國的經營活動進行分5析，對我國物流業的發展具有積極意義q。 一m 跨國物流企業在我國的發展概況 目前，中4國市場擁有近66萬l家物流企業，其中3外資佔了z0。35%,即410餘家,主要集中5在長4三p角、珠三i角、環渤海灣地區l,市場份額高達6%,並且由於a跨國製造企業仍3然不r斷和他們合作,市場份額還會不j斷增加。下d面從2三f個y方7面說明跨國物流企業在我國的發展情況。 4。業務結構－－－不e斷擴大i。目前跨國物流企業物流業務主要集中5在①空運和速遞。目前中7國國內3航空貨運市場將以5平均每年20。0%速度增長5,速遞市場規模已w經超過800億p元m,且每年以010%速度遞增。特別是《中0美擴展航空服務協議》簽定後,航空貨運競爭尤f為6激烈。TNT、 DHL、UPS、Fedex通過不o同方1式從6事航空貨運、國內3包裹、重貨快遞、郵件速遞等業務。②海運，如馬m士v基和美集物流、鐵行渣華，這些物流企業具有良好的海運網路和操作經驗，主要提供國際海運、外輪代理、集裝箱多式聯運、碼頭、港口x等物流業務③增值物流服務，如倉2儲、配送、加工g、包裝、報關、售後回收逆向物流、金融服務、進出口u貿易、人y力i和人k才m租賃代理等。在進出貿易中0，UPS同國內1的一o些金融機構進行合作來為5出口h商提供代收款和庫存抵押等眾多金融服務。④公4路貨運以7及e出入d境公6路運輸、鐵路貨運。馬o士w基也v逐步在這些領域與x中4國有關企業合作。⑤全程供應鏈管理，也e就是我們經常提到的第四方2物流模式，這是他們業務發展趨勢。如UPS成立了c供應鏈解決方2案公3司，將UPS的業務擴展到以0物流、快遞、金融、供應鏈咨詢為1核心6的全方2位第四方8物流管理。以5上y這些跨國物流企業在業務對象上o主要集中1在我國的跨國企業和合資企業，物流領域涉及f家電、汽車s、IT、化3工t、高科技、電信、電子l、醫葯保健品、銀製品、零售、食品、銷售品等領域。 2．網路發展———不q斷拓展。面對中7國物流市場的開h發，國外物流巨8頭紛紛高調推出中7國區w網路建設計2劃，一m些世界級的物流公5司如DHL、UPS、Fedex、TNT都加大i了m對中0國區i的 資金投入g和網路建設，並且紛紛將亞太d總部遷往中4國的上j海等地。跨國物流企業在我國的網點主要集中4在以2香港為4中2心2的珠江三n角洲地區l、以5上d海為6中1心0的長2江三g角洲地區t、以4京津地區r為4中3心5的環渤海灣地區n等經濟發展較快的經濟區d，61。07%分2布在東部地區x,8。32%分4布在中1部地區s,8。27%分7布在西部地區r,其主要分5布城市為1上a海、廈門d、大k連、天x津、青島、深圳、廣h州等港口g城市和南京、北京等部分2內4陸城市,並且逐步向中5西部省市自治區c擴展。如目前Fedex是唯一m一o家在華南、華北、華東地區b都有業務網路的國際快運公2司。最近,聯邦快遞以7上i海為5中8心3在中8國有220個r城市網點,服務800個b城市,計8劃在2008年前再增加200個z網點，服務擴大s到1000個o服務城市。Fedex今0年3月4將亞太v轉運中0心3設在廣z州白雲s國際機場，為7分3食中6國巨4大t的貨運市場尤a其是國內1快運市場搭建了d戰略平台，聯邦快遞所有在亞洲網路內5運送的貨物，都將經白雲r機場中2轉；UPS供應鏈公6司在我國的分1公5司已k經達24家，國際物流業務遍布我國570多個g城市,其中5廣o州、上c海和香港是聯系歐洲和美國的主要航點。UPS計1劃於j2005年在上z海設立航空轉運中4心0，那些從3中4國運到美國的貨物都可以1經過上v海進行分1配，美國貨物進來後也d由上s海分5配到各地。建立上a海轉運中3心8後，UPS還將根據未來美國交通部分2配的更多航權班次，向中7國西部發展並與n歐洲各國連接。 5。業績概況——不u斷攀升2。短短幾u十s年來，國際物流快遞四巨1頭UPS、Fedex、DHL、TNT已h經占據了i中4國國際快遞業務的60%市場份額，在中0國每年業務量和營業收入d均保持20%以4上n增長1。UPS 2002年在中3國市場業務量同比4增長465%，銷售額達到053億r美元x，2000年第2季度，中7國地區r的業務出口c量較2007年同期增長070%，到2003年UPS將實現10%營業毛2利。The job opens Chinese logistics in 2007 already all round , foreign capital is able to look on logistics instry as the new popular investment spot , enterprise carries out analysis on transnational logistics in business operations of our country , development of job has active significance to our country logistics。 Business structure , network development , achievement general situation the main body of a book is introced having finished transnational logistics enterprise in our country, have pointed out transnational logistics enterprise primal problem developing a frontage in our country , have proceed here, to have analysed the transnational logistics enterprise train of thought in our country on the basis , to have brought forward several enlightenments to development of our country logistics enterprise finally。 Keywords: Transnational logistics , single-owner investment , localization change with the fact that the world proces the fabrication centre graally to China , the logistics of our country market potential is more and more big , logistics marketplace capacities will reach 7,746,200,000,000 yuan to 2063。 According to that our country adds the promise time WTO,in 2002 the Chinese logistics job opens to the outside world already all round, including that freight , the goods renting , general goods wholesale , retail and their logistics fields such as logistics distribution , entry-exit motor transport canceling in restriction on foreign capital such as region , share ratio in the highway。 Therefore, foreign capital is able to look on logistics instry as the new popular investment spot。 A few abroad logistics magnate seeps through home market graally if UPS , Fedex , TNT , Exel wait , makes use of the technology fund and the whole world network advantage to devor the domestic logistics marketplace。 Therefore, enterprise carries out analysis on transnational logistics in business operations of our country , development of job has active significance to our country logistics。 One transnational logistics enterprise general situation in our country at present, the Chinese marketplace has owned almost 700,000 logistics enterprise , among them, foreign capital has accounted for 0。67% , has been more than 600, concentrate Bohai Bay area on the long triangle , the pearl triangle , be encircled by mainly, market share height amounts to 1% , market share is able to increase by unceasingly since and transnational fabrication enterprise works together with them still unceasingly。 Following explains the transnational logistics enterprise condition in our country from three aspect。 8。 Business structure--- expands unceasingly。 Concentrate business on air transport (8) and pass quickly mainly。 The airfreight marketplace will increase by with 10。6% speed sharing every year at present Chinese in the homeland , speed passes marketplace scale already exceeding 70 billion yuan , speed increases by degrees and with 40% every year。 The label fixes the queen especially "Sino-US expands aviation serving an agreement " , airfreight 。petition is especially fierce。 By being unlike way being engaged in the airfreight , in the homeland parcel , heavy cargo express mail,speed passes TNT , DHL , UPS , Fedex waiting for business。 Ocean shipping, does (2) resie China if Ma Shi Ji He Mei incorporates logistics , iron , these logistics enterprise has the fine ocean shipping network and handles experience, act for , how dyadic through transport , dock , harbour container logistics business (6) added value logistics such as serves , the finance serves , foreign trade , manpower and talented person rent if keeping logistics in a storehouse , matching, agency foreign ship providing international ocean shipping mainly, to wait。 A lot of finances carrying out the stock mortgage cooperating to 。e to gather money of for the exporter provides generation drawing in the banking institution passing in and out of trade middle , UPS and domestic few waiting are served。 (5) highway freight and entry-exit highway transportation , railroad freight。 Ma Shi Ji cooperates with Chinese in relation to enterprise also step by step in these fields。 That whole journey supply chain management (8), is just the fourth parties logistics pattern that we often mention , this is their business developing trend。 The 。pany who resolves a scheme if UPS has set up supply chain, expands the UPS business to the all-direction fourth parties logistics administration taking that logistics , express delivery , finance , supply chain consult about as core。 All above these transnational logistics enterprise concentrates the transnational enterprise and joint venture in our country on business marriage partner mainly, logistics field fields such as relating to the home appliance , automobile , IT , chemical instry , high technology , tele。munication , electron , medicine health care articles , silver procts , retail , food , selling a proct。 2 networks are developed opening up an exhibition unceasingly。 And exploitation facing the Chinese logistics marketplace, high-sounding words of logistics magnate numerous and confused promotes the Chinese area network construction plan abroad , a little world-level the logistics 。pany throws into sum network construction if DHL , UPS , Fedex , TNT have all enlarged the fund to Chinese area, Shanghai moving to Chinese numerously and confusedly with Asia-Pacific general headquarter waits for a field。 Transnational logistics enterprise concentrates economic growth such as Yangtze River delta area , centering on moist area of Beijing ring Bohai Bay area taking Shanghai as centre in centering on Hong Kong the Delta of the Pearl River area on net of our country mainly, quicker economic zone, 65。28% scatter on eastern region, 1。08% scatter on central region, 4。21% scatter on western region, the person main scatter city be Shanghai, Xiamen, Dalian, Tianjin, Qing, Shenzhen, Guangzhou and so on harbour city and Nanjing, Beijing and so on part inland city, And face Middle West province city autonomous region expand step by step。 If Fedex is unique at present one international express 。pany having business network in South China , North China , eastern China。 Lately, FedEx takes Shanghai as centre having 220 cities net to serve 100 cities in China , the point planning the net increasing by 100 again before 2006, serves the city expanding serving to 2000。 Fedex is set up in Guangzhou white cloud international airport the Asia-Pacific luck turns in one's favour centre this July , is is that the gigantic freight marketplace especially the express marketplace hangs in the homeland has built strategy platform eat China mark, the goods that FedEx possessions conveys within Asia network, will transit shipment after white cloud airport; The branch 。pany of UPS supply chain 。pany in our country already amounts to 26 , international logistics business is all over the more than 130 our country city, Guangzhou , Shanghai and Hong Kong among them are that main part contacting Europe and American navigates point。 The UPS plan transships a centre in setting up aviation in Shanghai in 2007 , those transport to the American goods from China can carry out assignment process Shanghai , the USA goods distributes to everywhere also from Shanghai after 。ing in。 Build Shanghai after transshiping a centre, UPS will according to more aviation right number of runs or flights that future USA Ministry of Communications assigns, develop to Chinese western part and link with Europe every country。 8。 The achievement general situation climbs a litre unceasingly。 In recent several tens years , international short logistics express delivery four magnates UPS , Fedex , DHL , TNT have already occupied 10% market share of Chinese international express delivery , business amount and business earnings have increased by in China above keeping 20% without exception every year。 UPS increases by 36% 。pared with the same period of the last year in Chinese marketplace business amount in 2006 , sales volume reaches 86,700,000,000 U。 S。 dollar, Chinese area business exports amounts in 2008 2nd quarter, increasing 40% 。pared to the same term in 2001, gross profit doing business to UPS in 2005 with realizing 03%。 UPS is growing by amounts in the whole world business in 2006 being 60% , is ac。panying but middle bad。 h├ㄝygуov÷ǚtk紺印①fv÷ǚa
『叄』 未來經濟熱點 我們怎麼賺錢
投資熱點之一：奧運經濟商機無限
一項研究調查報告表明，奧運將會成為未來7年貫穿中國經濟增長的一條主線，每年為中國經濟帶來0.3%的增長，7年下來對中國經濟累計的貢獻將達到1.38萬億元。相關的有數字電視、信息產業、旅遊產業等都將受到拉動
投資熱點之二：會展行業將進入蓬勃發展期
會展業無疑是最具吸引力的領域，據有關專家預測，2005年我國展覽業直接收入將超過65億元，而且未來幾年內，會展業市場規模年均增幅將在30%左右。會展業有著巨大的市場空間，通過幾年的發展，一些企業在會展業已經積累豐富的經驗。在會展策劃、會展組織、商品展示、商品交易、經濟合作、技術交流、物流、信息溝通、廣告等方面。
投資熱點之三： 中醫葯行業發展潛力不可低估
具有自主的知識產權是我國中葯最大的優勢（這是其他醫葯子行業所不具備的），入世對於我國中葯行業而言提供了一個走出國門、擴大國際市場份額的良好機遇；但究竟能在多大程度上受惠於「入世」，則取決於中葯行業今後幾年的發展情況。 值得注意的是，國家已將中葯列入十五規劃重點發展的領域之一，計劃在「十五」期間培育20個左右具有質量標准完善、葯效機理清楚、安全、高效、穩定、可控、符合國際質量標準的現代中成葯，並爭取有2-3個中成葯正式進入國際葯品市常政策的扶持對於我國中葯現代化的進程顯然將產生持續的推動作用。另外，中成葯正在逐步得到國際社會的認可，原來限制最嚴的美國和歐洲也在逐步放鬆對中醫葯的控制！
投資熱點之四：軟體行業大有可為
游戲市場總體呈現高速增長態勢，精品紛呈。國內游戲軟體產品與往年相比有很大突破，不論是產品種類，銷售數量以及銷售金額都有很大程度的增長。國產游戲《傲世三國》一上市，就由國外著名的發行公司做全球總代銷，十幾種語言版本同時發行，令世界同行刮目相看。Linux軟體異軍突起。雖然目前尚缺乏大規模的應用，但它受到了產業界的極大重視，眾多的IT廠商對Linux廣闊的市場前景充滿信心。 目前，隨著國外知名品牌的紛紛加大投入，殺毒軟體的市場競爭愈演愈烈。市場份額由過去KV3000和瑞星、KILL三分天下的格局轉變到今天KV3000、瑞星、金山毒霸三分天下。 翻譯類軟體在去年評比中無一上榜。以往備受用戶喜愛的翻譯類軟體如「金山詞霸」、「東方快車」等均被擠出了局。這大概與市場上這類軟體已經趨於飽和、新產品升級技術不大以及產品價格調高有關。
投資熱點之五：電子商務將影響人類社會
電子商務作為網路時代的產物和知識經濟最突出的代表,它的產生和發展將在社會經濟領域引起的革命性變化,其意義將超過200年前工業革命對人類社會的影響。這不僅在於,電子商務是網路技術應用的全新發展方向,是網際網路的開放性、全球性、低成本、高效率的特性在商業貿易領域中的運用,從而增加了貿易機會、降低了貿易成本、提高了貿易效益。更在於,電子商務已超越了作為一種新的貿易形式所具有的價值,正在改變企業本身的生產、經營、管理活動,甚至影響到整個社會的經濟運行與結構,人類從事經濟活動的許多基本游戲規則將因此而發生深刻的變化。
投資熱點之六：多媒體將全方位覆蓋生活
21世紀是一個被技術包圍的時代，多媒體給人們帶來的娛樂在今天已經廣受注意。據預測，在21世紀，幾乎每一個人都將擁有個人電腦、CD機、DVD機、手機、大屏幕彩電以及能控制家庭娛樂設施的電子盒。於是，眾多商家做好了迎接這個時代到來的准備。
『肆』 國內外的投資熱點是什麼
投資熱點之一：奧運經濟商機無限
一項研究調查報告表明，申奧將會成為未來7年貫穿中國經濟增長的一條主線，每年為中國經濟帶來0.3％的增長，7年下來對中國經濟累計的貢獻將達到1.38萬億元。
據國家統計局的預測，舉辦2008年奧運會的成本將為2800億人民幣，最多不超過3000億元，由中央政府和北京政府兩級財政支出，具體分配如下：130億元用於奧運會的實際運營，170億元用於建設奧運場館，713億元花費在環境改善，還有一大部分，1800億元人民幣將用以北京市的基礎建設。
最新高清晰度的數字電視的競爭會因為申奧成功而加劇。單北京市場就有1200萬人口，如果到2008年數字電視普及率達到20％，數字電視網路覆蓋的家庭用戶就達到100多萬戶，市場價值達百億元人民幣，肯定有不少商家磨刀霍霍，虎視眈眈。
消息靈通人士說，奧運會申辦過程中，通訊設施是一個關鍵的問題，預計國家在籌辦奧運會的工作中，對信息產業的投入不會低於「十五」計劃中的比例。據北京市新聞發言人唐龍的話說，信息化建設的投資為300億元，其比例超過了先前的預計。
奧運舉行時，除了各類ICP（網路內容提供商），TCP（電視內容提供商）、BICP（寬頻內容提供商）都將大行其道外，北京還將根據國家建設「數字北京」的規劃，建設信息化社區、電子商務、電子政府和遠程教育。
各大城市的信息港及信息都市的工程也在如火如荼地進行著。其中「數字北京」、「數字上海」，一南一北，兩座超級都市，已在市場體制的改革、科技人才的引入和儲備上展開競爭。
北京申奧成功已成為全世界關注的熱點。未來幾年，世界各地不同文化、不同信仰的人將會蜂擁而至，使城市生活用品和生活服務的需求急劇增加，以旅遊業為例，巴塞羅那奧運會吸引的境外旅遊者達30萬人，旅遊收入達30多億美元。
投資熱點之二：西部投資人才最合算
日前，參加中國西部開發與融資國際研討會的中外代表，提醒西部地區的決策者：投資人力資本優於投資物質資本，是一種最合算的投資方向。
參加會議的代表公布了一項成熟的研究成果，投資於人力資本對提高經濟增長率最為有效。社會投資率每增長1個百分點，人均GDP年增長率僅提高0.1個百分點。如果人口增長率降低1個千分點，人均GDP年增長率可提高0.36至0.59個百分點；如果普及初等教育，學齡兒童入學率每提高1個千分點，人均GDP的年增長率可提高0.35至0.59個百分點。兩者的綜合作用可提高人均GDP0.7至1.18個百分點。
經濟發展的實踐也證明，依靠有形資本投入或以自然資源開發為主的粗放型投資方式，已不是最佳的投資取向。改革開放初期，西部地區人均GDP水平高於福建，但到1998年，福建人均GDP已相當於西北地區人均GDP的兩倍左右。而在此期間，青海和寧夏等地人均資本存量增長率與福建大體相當。根據專家的分析，西北與福建的差距，有形物質資本投入作用僅佔19％，其它應歸結於人力資本、無形資本、社會資本的作用。
在所有的資源中，「有技能的人的資源」是最重要的資源。在當代經濟發展中，具有高人力資本的勞動力，已經成為生產力的核心，成為國家間競爭的最重要因素，直接決定了國民經濟以何種方式增長以及速度的高低。西部要想追趕東部，就不應過重依賴自然資源開發、物質資本和有形資本的開發，而應當更加致力於人力資本的投入。只有這樣，西部的發展才能具有長久的生命力，而不是短暫的繁榮。
投資熱點之三：醫葯行業發展潛力不可低估
近來一段時間，醫葯板塊盤表現活躍，雲南白葯、輕騎海葯、哈葯集團等走勢較強。再加上其它一些葯業股自身的特殊背景，前段時間曾屢有表現，其發展前景也被基金經理看好。醫葯作為潛力發展的板塊，值得投資者在適當的時候關注。
目前我國醫葯生產企業（包括醫療器械、葯用包裝材料等）已達6000多家，可以生產化學原料葯1300多種，總量35萬噸，數量居世界第二位。某些重要品種，如維生素C、青黴素的產量在世界上名列前茅。各種制劑品種、規格4000多種，控、緩釋技術、微囊技術、靶向制劑、透皮吸收制劑等已經應用到葯品制劑生產中去。在國外已經研製成功的40種生物工程葯品中，我國已經能生產12種。中成葯產量近30萬噸，中成葯品種、規格近8000種。醫葯行業是改革開放以來國民經濟中發展最快的行業之一。
國家近年來在醫葯流通領域的改革力度很大，在產權制度方面，企業產權結構向多元化方向發展，組建了一批較規范的股份制企業和規模較大的企業集團。在經營方式方面，鼓勵醫葯批發企業實行代理配送制，醫葯零售企業實行連鎖經營制，使得總代理、總經銷、集中配貨、連鎖經營等新的經營方式不斷涌現。
具有自主的知識產權是我國中葯最大的優勢（這是其他醫葯子行業所不具備的），入世對於我國中葯行業而言提供了一個走出國門、擴大國際市場份額的良好機遇；但究竟能在多大程度上受惠於「入世」，則取決於中葯行業今後幾年的發展情況。
值得注意的是，國家已將中葯列入十五規劃重點發展的領域之一，計劃在「十五」期間培育20個左右具有質量標准完善、葯效機理清楚、安全、高效、穩定、可控、符合國際質量標準的現代中成葯，並爭取有2—3個中成葯正式進入國際葯品市常政策的扶持對於我國中葯現代化的進程顯然將產生持續的推動作用。另外，中成葯正在逐步得到國際社會的認可，原來限制最嚴的美國和歐洲也在逐步放鬆對中醫葯的控制。
投資熱點之四：國內軟體業競爭更加激烈
被稱為中國軟體業「百花獎」的2000年中國軟體十佳評選，歷經3個月落下帷幕。眾所周知，在前有國外廠商技術壟斷、後有盜版肆虐的情況下，國內軟體業的發展環境相當嚴峻。
在這次2000年「十佳軟體」排行榜中，瑞星、速達2000＋、傲世三國、智能狂拼和紅旗Linux是新面孔，尤其後三個產品還是新上市的。這說明當前由於市場的變化，尤其是互聯網的發展，軟體新品迭出，市場競爭更加激烈。
游戲市場總體呈現高速增長態勢，精品紛呈。國內游戲軟體產品與往年相比有很大突破，不論是產品種類，銷售數量以及銷售金額都有很大程度的增長。國產游戲《傲世三國》一上市，就由國外著名的發行公司做全球總代銷，十幾種語言版本同時發行，令世界同行刮目相看。Linux軟體異軍突起。雖然目前尚缺乏大規模的應用，但它受到了產業界的極大重視，眾多的IT廠商對Linux廣闊的市場前景充滿信心。
目前，隨著國外知名品牌的紛紛加大投入，殺毒軟體的市場競爭愈演愈烈。市場份額由過去KV3000和瑞星、KILL三分天下的格局轉變到今天KV3000、瑞星、金山毒霸三分天下。
翻譯類軟體在去年評比中無一上榜。以往備受用戶喜愛的翻譯類軟體如「金山詞霸」、「東方快車」等均被擠出了局。這大概與市場上這類軟體已經趨於飽和、新產品升級技術不大以及產品價格調高有關。
投資熱點之五：連鎖零售業虛實結合
由於網際網路的普及以及電子商務的發展，許多人都認為零售業連鎖店將遭受沉重打擊。但不少分析家卻不以為然。這些分析家認為，對於許多人而言，購物是一種社會行為，需要有切實的感受，這並非虛擬現實可以提供的。他們指出，那些財力豐厚，管理先進的零售商大可以利用網路資源，在開拓網上市場的同時，推動傳統零售業的進一步發展，形成虛擬世界和真實世界相結合的新型零售模式。
事實上，現在許多連鎖零售商已經有「兩條腿走路」的舉動。1963年成立的美國第二大葯品連鎖店「顧客價值葯店」，1999年就創下了兩位數的增長紀錄。它成功的要訣就是新舊結合。1999年春天，它購買了全美第一家網上葯店.COM。8月，它乾脆推出了自己的網上葯店網址，並通過分布在全國的連鎖零售店向網上顧客就近送葯上門。現在該葯店的網上銷售額已經占總銷售額的10％。
投資熱點之六：多媒體將全方位覆蓋生活
21世紀是一個被技術包圍的時代，但同時人們更渴望大口地呼吸自由與快樂的氣息。
多媒體給人們帶來的娛樂在今天已經廣受注意。據預測，在21世紀，幾乎每一個人都將擁有個人電腦、CD機、DVD機、手機、大屏幕彩電以及能控制家庭娛樂設施的電子盒。於是，眾多商家做好了迎接這個時代到來的准備。
聞名天下的索尼公司已經把類似微軟公司的電腦企業列為潛在對手了。因為對於擁有自己的電影製片公司和音樂製作公司的索尼來說，在生產「內容」的同時，製造出更多符合網路時代要求的硬體設備是未來擴展市場份額必備的條件。隨著索尼產品的不斷更新，專家們認為，索尼公司的股票將成為下世紀最被看好的長線投資。
投資熱點之七：旅遊業需要更優質服務
不過在未來，越來越多的人已不再滿足室內娛樂，人們開始希望有更高質量的休閑生活，更希望親身去感受未知的一切。於是，一個巨大的旅遊市場就這樣誕生了。這個時候，旅遊公司需要的已不僅僅是精明的代理人，更需要的是能提供全方位服務的能力；在提供傳統的度假旅行一條龍服務之外，還必須提供快捷的個人信息咨詢服務，在網站上公布最新的旅遊信息。
投資熱點之八：公共設施
領域投資席捲全球。事實上，除了以上領域，政府取消管制的公共設施領域也正被許多人看好。
近幾年來，從歐洲的電信行業，到南美的水力發電設施，世界各國政府正逐步退出許多曾由官方管制的公共設施領域，通過引入競爭來促進發展。雖然這股席捲全球的趨勢才剛剛開始，但它已經大大改變了現在的公共設施領域的面貌。以發電站的發展為例，這個曾經毫無競爭的領域現在正成為許多大公司爭奪的目標。目前已在世界16個國家的發電站擁有股份的美國愛依斯公司（AES），由於不斷的收購，其股票價格在一年內就增長了24％。
『伍』 英文翻譯高人-快來，幫小弟翻譯點東西（懸賞50）
1, 3-mining analysis of the value of
1, cost analysis
The three-rich mining site visits, the company has completely the mining company's main cost of proction outsourced to Wenzhou Jian-feng Mine Engineering Company Limited, on the other three belong to the rich mining operations rather than face-underground mining operations, therefore, mining units The basic cost of the original ore locked.
The beneficiation process does not need a large, sophisticated equipment, primarily for ore processing mill and simple facilities, with the company's technology and staff to understand the equipment before and after the Spring Festival each year only to conct a comprehensive overhaul, and routine maintenance costs low. After investigation, 06 and 07 respectively, the maintenance cost is 06,000 yuan and 10,700 yuan (updated some accessories), and the maintenance costs of both the company's management costs, therefore, the costs could be roughly in accordance with the annual management Together with the proportion of costs together.
However, as 07 three-ore mining a large number of outsourcing, and outsourcing of the ore grade is far lower than the three-proced by mining ore grade and therefore, according to 07 estimates the cost is relatively high, and under 06 data The cost estimates were relatively in line with its own three-mining the actual situation.
06 According to financial data and mining of calculations:
Main business costs = 2484/11 = 225.8 yuan / ton
Cost of sales = 452,000 yuan / 110,000 tons = 4.1 yuan / ton
Management fees = (338-100) / 11 = 21.64 yuan / ton (including management fees of 1 million yuan tax resources)
2, sales analysis
As the three-ore mining unit of the proction costs can be regarded as the basic lock, the only way to have an impact on the operational effectiveness of the metal is the market price changes. The mine ore in the original principal containing zinc, lead and silver, and ore of lead and zinc grade of about 1:4, said the company's future profitability mainly depends on the zinc price fluctuations. Below will combine historical data on zinc, lead and silver price trends do an analysis:
1) lead, zinc prices overall trend analysis
According to Non-ferrous Metals Instry Association statistics, China's lead-zinc mine in the mountains, close to depletion of resources accounted for 56.6 percent, a crisis of 23.9 percent, the resources are protected only 19.5 percent, the existing lead, zinc reserves are dynamic exploitation of life assurance Less than 10 years. And the global lead and zinc reserves situation is not optimistic, dynamic exploitation of protection less than 20 years. 2009, the shortage of lead and zinc resources of the state of the market will be more and more attention, lead and zinc prices will be even more outstanding performance.
2) Lead
Lead from the past five years and the price of nearly one-year price trend analysis, with the current situation of scarce resources graally, the current prices can be seen as a low the next few years, that is 13,200 yuan / ton, the high point of 29,600 yuan / Tons, the average price of 21,600 yuan / ton.
3) zinc
Zinc from the past five years and the price of nearly one-year price trend analysis, with the current situation of scarce resources graally, the current prices can be seen as a low the next few years, that is 13,200 yuan / ton, the maximum 35,800 yuan / ton, The average price of 200 million yuan / ton.
4) Silver
Silver prices linked with the yellow metal prices, the impact on the international market price factors more. With the U.S. economy slowed, the Fed lowered interest rates a row, the future trend of market confidence in the dollar remains weak, negative remarks gold prices fell slightly. However, e to the recent geopolitical tensions and dollar weakness is still an effective support to gold.
And open to the snowstorm, the weather and the impact of the recent earthquake non-ferrous metal prices have driven up the domestic spot price of silver all the way up, recently, China's stock market fell below the continuous line, the market investment hot spots of the precious metal market. Silver prices in the international and domestic double favorable environment steadily increased, the price of silver is expected in the next few years will remain at Wenzhongyousheng situation.
Therefore, the silver set may be rough for the low price of 2.5 yuan / g, high point of 4.75 yuan / g, an average price of 3.5 yuan / gram.
中文 » 英語 翻譯
『陸』 請高手翻譯一下！！！用翻譯工具的請勿擾！！！
Currently, the trend of economic globalization has become increasingly evident, the exchanges and associations between different nations have become more close. As the policy of reformation and opening is developed continuously and the enrollment of WTO, our international trade and communication become increasingly frequent. We has already become the priority of international economy, trade and technique cooperation. A variety of negotiations without culture barrier is increasingly frequent. Different nations and races with discrepant location, history and religion environment have constituted characteristic life styles, tradition and convention. So the different culture not only influences the meaning and use of activity of the both sides in the conference, but also influences the mind style and concept of value of both negotiants, meanwhile it takes these concepts onto the table of conference inconsciously, as a result, the negotiation is complicated. There are many factors influence the cultural discrepancy. For example, mind, consciousness, time activity and so on. Therefore to recognize the discrepancy of Chinese culture and West culture in right way has become increasingly important. This article tries to analyse the influence of culture discrepancy to international trade negotiation in linguistics, value concept, time concept ways of China and West countries. The intent is to overcome the cultural restriction and make a successful negotiation with foreign side.
『柒』 請高手幫忙翻譯
The second level is : some enterprises started in-depth consumer demand from China starting study of the Chinese way of life, In satisfy consumers and the significant potential demand for the material and spiritual needs of the foundation. Combined with the technological innovation has created a different positioning of the concept design procts : For example, a refrigerator instry has in the past raised with deodorizing-mei "Preservation refrigerators, arbitrary combination to the refrigerator for a volume size of the frozen "Varactor refrigerator" To meet Chinese living standards and environmental requirements of energy-saving refrigerator ", with the meat soft freeze function" 007 refrigerator " voice mail functions with voice refrigerator. " Mycophenolate to have an anti-bacterial function of Nano refrigerators, and so on. " There are some concepts to the design of the commodity into very successful. Which traders can sell quantity, but also to maintain a fairly long period of competitiveness; There are some conceptual design their own good. However, a lack of technical support. Or because the concept was too ahead unable to proce end hastily. Been bbed the concept of speculation. " But regardless of whether the enterprise is only for short-term marketing do consider this matter. This required at least from the Differential for starting the design of instrial design worthy of recognition. this reflects to a large extent a localized design . can be seen. In the second phase of the electric appliance manufacturing sector growing importance of instrial design. Although the cross-cultural design is the dominant way spaces However, the local design and cultural influence is also growing. In fact, it is also a time activation of the entire refrigerator instry innovation live edge. to some extent to achieve the brand differentiation. avoid refrigerator trades homogenization serious price war into the mire. Compared to other home appliances healthy development of this instry. by the late 1990s. China's refrigerator instry has graally formed its own goods licensing structure and market structure. China's household electrical appliance instry is the fastest-growing, most competitive. Instry maturity is the highest one. Four domestic brands once occupied 75% of the market share. Although foreign brands begun to enter the country, but can not be negligible. enter the 21st century, WTO accession. Global economic integration in the international market competitive environment. My refrigerator manufacturers have entered a third stage above. China, with huge market potential, resources, and labor and technological superiority. TNC has become a hot spot for investment. worldwide manufacturing proction base in China transfer, China has increasingly become a world factory. refrigerator instry is no exception. those who carry a strong financial and technical strength in China to - multinational companies set up factories through the winter ushered in rapid development in the spring. For example, Siemens, Electrolux, Samsung, LG and other foreign brand's market share and more than 35%. They participate in the domestic market after the competition. market position from the outset into the high-end. After a few years business has been hard to establish a solid high-grade or noble personality of the goods licensing image. First of all go on the domestic market is the most handsome profit it a cake. proct line will present to the low-end infiltration through. expand market share. and on the other hand we own brand development outlook is not optimistic. The most direct manifestation is the instry's profitability declined, even some well-known brands have also been signs of a loss. Apart from Haier and foreign brands but also in high-end counter (in fact, has been loss of share), Other brands in the high-end has been no competitive edge. brand differentiation. indiviality was not obvious. are crowded in low-end. Proct Line slid from the natural supply of high-grade, profits are getting lower and lower. In order to rece costs. they have to sacrifice the quality of the proct. It is a vicious cycle. While globalization of proction and trade. also to the domestic enterprises export opportunities, Exports. To some extent contributed to the national electric appliance instry recovery. However, as our export their procts are low-grade procts. Although export sales, but not profitability. Some can only be earned in export tax rebates, not fundamentally solve the problem. More and more domestic enterprises to become foreign brands factory choice for foreign brands OEM procts for the OEM. earn a small amount of processing fees. Excessive dependence on foreign brands is the result of further weakening of its own brand proct development. domestic refrigerator space for the survival and development of enterprises increasingly small. Domestic brands dominate the market The situation gone forever. In such circumstances. domestic refrigerator instry has generally attention to instrial design. some first-class enterprises Instrial design has been on the strategic position they really won through the instrial design market. enhanced brand reputation. But Most of the enterprises is essentially the design or understood as a means of marketing or promotional techniques formed the current refrigerator market, "as Cox rave. " In such circumstances. China's refrigerator instry in the direction of the instrial design?
『捌』 我需要一些關於當前中國和世界經濟熱點的英文資料
China's current economic situation of the world's view
At present, the world economy in slow recovery phase, still faces many uncertainties. Strong economic recovery in the United States early next year, but entered the second quarter, the momentum of the recovery of the setback. European economic recovery, sluggish consumption and investment. Although Japan's economic recovery, but the structural contradictions are still outstanding. East Asia (except Japan), Southeast Asia, India, Russia's economy has maintained a good momentum of development, as the world's economic bright spot.
This year the international financial markets, greater volatility. The United States, Europe and a significant decline in the stock market, the dollar against the euro, the yen exchange rate was down sharply. Following Argentina's financial crisis, Brazil, Uruguay and other Latin American countries the financial market turbulence also a serious drag on economic growth.
Trade protectionism in developed countries, the rise of a new round of WTO negotiations uncertainty affecting the health of the multilateral trading system development. In addition, the volatile situation in the Middle East, the United States is prepared to use force against Iraq, rising oil prices, all of the world economic growth into a latent threat.
We believe that developed countries should undertake to promote world economic growth, the responsibility to eliminate trade barriers and increase development assistance to help the country out of financial crisis, with developing countries to strengthen cooperation and jointly promote the sustained world economic recovery and development.
中國對當前世界經濟形勢的看法
當前，世界經濟處於緩慢復甦階段，仍面臨諸多不確定因素。美經濟年初強勁復甦，但進入第二季度後，復甦勢頭受挫。歐洲經濟復甦乏力，消費和投資不振。日本經濟雖有起色，但結構性矛盾仍較突出。東亞（除日本）、東南亞、印度、俄羅斯經濟繼續保持較好發展勢頭，成為全球經濟的亮點。
今年國際金融市場出現較大波動。美、歐股市大幅下滑，美元對歐元、日元匯率一度急劇下挫。繼阿根廷金融危機之後事，巴西、烏拉圭等拉美國家金融市場也出現震盪，嚴重拖累其經濟增長。
發達國家貿易保護主義抬頭，世貿組織新一輪談判前景不明朗，影響多邊貿易體制的健康發展。此外，中東局勢動盪不定，美准備對伊拉克動武，油價大幅上升，均對世界經濟增長構成潛成威脅。
我們認為，發達國家應承擔起推動世界經濟增長的責任，消除貿易壁壘，增加發展援助，幫助有關國家擺脫金融危機的困擾，與發展中國家加強合作，共同促進世界經濟的持續復甦和發展
『玖』 當今社會的流行語還有他們的英文翻譯
當今流行語的英文翻譯
1.素質教育：Quality Ecation
2. EQ：分兩種，一種為教育商數Ecational quotient，另一種情感商數Emotional quotient
3.保險業：the insurance instry
4.保證重點指出：ensure funding for priority areas
5.補發拖欠的養老金：clear up pension payments in arrears
6.不良貸款：non-perFORMing loan
7.層層轉包和違法分包：mutlti-level contracting and illegal subcontracting
8.城鄉信用社：credit cooperative in both urban and rural areas
9.城鎮居民最低生活保障：a minimum standard of living for city residents
10.城鎮職工醫療保障制度：the system of medical insurance for urban workers
11.出口信貸：export credit
12.貸款質量：loan quality
13.貸款質量五級分類辦法：the five-category assets classification for bank loans
14.防範和化解金融風險：take precautions against and rece financial risks
15.防洪工程：flood-prevention project
16.非法外匯交易：illegal foreign exchange transaction
17.非貿易收匯：foreign exchange earnings through nontrade channels
18.非銀行金融機構：non-bank financial institutions
19.費改稅：transFORM administrative feessintostaxes
20.跟蹤審計：foolow-up auditing
21.工程監理制度：the monitoring system for projects
22.國有資產安全：the safety of state-owned assets
23.過度開墾：excess reclamation
24.合同管理制度：the contract system for governing projects
25.積極的財政政策：pro-active fiscal policy
26.基本生活費：basic allowance
27.解除勞動關系：sever labor relation
28.金融監管責任制：the responsibility system for financial supervision
29.經濟安全：economic security
30.靠擴大財政赤字搞建設：to increase the deficit to spend more on development
31.擴大國內需求：the expansion of domestic demand
32.拉動經濟增長：fuel economic growth
33.糧食倉庫：grain depot
34.糧食收購企業：grain collection and storage enterprise
35.糧食收購資金實行封閉運行：closed operation of grain purchase funds
36.糧食銷售市場：grain sales market
37.劣質工程：shoddy engineering
38.亂收費、亂攤派、亂罰款：arbitrary charges, fund-raising, quotas and fines
39.騙匯、逃匯、套匯：obtain foreign currency under false pretenses, not turn over foreign
owed to the government and illegal arbitrage
40.融資渠道：financing channels
41.商業信貸原則：the principles for commercial credit
42.社會保險機構：social security institution
43.失業保險金：unemployment insurance benefits
44.偷稅、騙稅、逃稅、抗稅：tax evasion, tax fraud and refusal to pay taxes
45.外匯收支：foreign exchange revenue and spending
46.安居工程：housing project for low-income urban residents
47.信息化：inFORMation-based; inFORMationization
48.智力密集型：concentration of brain power; knowledge-intensive
49.外資企業：overseas-funded enterprises
50.下崗職工：laid-off workers 五十一號.分流：reposition of rendant personnel
52.素質教育：ecation for all-round development
53.豆腐渣工程：jerry-built projects
54.社會治安情況：law-and-order situation
55.民族國家：nation state
56.「台獨」："independence of Taiwan"
57.台灣當局：Taiwan authorities
58.台灣同胞：Taiwan compatriots
59.台灣是中國領土不可分割的一部分：Taiwan is an inalienable part of the Chinese
territory.
60.西部大開發：Development of the West Regions
61.可持續性發展：sustainable development
62.風險投資：risk investment
63.通貨緊縮：deflation
64.擴大內需：to expand domestic demand
65.計算機輔助教學：computer-assisted instruction ( CAI )
66.網路空間：cyberspace
67.虛擬現實：virtual reality
68.網民：netizen ( net citizen )
69.電腦犯罪：computer crime
70.電子商務：the e-business
71.網上購物：shopping online
72.應試教育：exam-oriented ecation
73.學生減負：to rece study load
74.「厄爾尼諾」：(EL Nino)
75.「拉尼娜」：(La Nina)
76.「智商」：(IQ)
77.「情商」：(EQ)
78.「第三產業」：(third/tertiary instry,service sector,third sequence of enterprises)79.「第
四產業」：(quaternary/inFORMation instry)
79.「軍嫂」：(military spouse)
80.「峰會」(香港譯「極峰會議」)」：summit(conference)
81.「克隆」：clone
82.「冰毒」：ice
83.「搖頭丸」：dancing outreach
84.「傳銷」：multi level marketing
85.「(計算機)2000年問題」：Y2K problem(y for year, k for kilo or thousand)
86.「白皮書」：white paper(不是white cover book)
87.「傻瓜相機」：Instamatic(商標名，焦距、鏡頭均固定，被稱為foolproof相機)；
88.「白條」：IOU note(IOU：債款、債務，由I owe you的讀音縮略轉義而來)
89.「巡迴招聘」：milk round(一種招聘畢業生的方式，大公司走訪各大學及學院，向求
職者介紹本公司情況並與報名者晤談)。
90.「減員增效」：increase efficiency by downsizing staff；
91.「抓大放小」：manage large enterprises well while ease control over small ones；
92.「市政府要辦的X件實事」：x major projects that should be given top priority as
designated on the municipal government』s working agenda；
93.「兩個基本點」：two focal points，two of the major points of the line set by the 13th
Congress of the CPC，I.e.upholding the four cardinal principles and the policies reFORM，
opening to the outside world and invigorating domestic economy。
94.「投資熱點」：a region attractive to investors，a muchsought piece of hand，popular
investment spot
95.「行動電話」：本系cellular(有時簡作cel)或mobile(tele)phone
96.「三角債」：chain debts或debt chains
97.「拳頭產品」：knockout proct
98.「投訴熱線」：dial-a-cheat confidential hotline(打電話告訴一件欺詐事件)
99.「三通」的現譯文three links：link of trade，travel and post
100.「外資」：overseas investments
101.「開放」：open to the outside world
102.「聯防」：community/teampolicing(一種由警察和轄區居民共同參與的治安管理)
103.「三陪服務」：escort services(陪伴服務)。
104.「五講四美」：five stresses and four points of beauty
105.「暴利」：excessive/extravagant/exorbitant/sudden huge profit (windfall profit也好)
106.「暴發戶」：upstart，parvenu，noov(e)，nouveau riche(new rich)，jumped-up people(口
語)
107.「快餐」：snack(food)，quick meal，fast(food，meal)，takeaway，carryout，MRE(meals
ready to eat)「一次(性/用)」
108.一次處理：single/primary treatment；
109.一次污染：primary pollution；
110.一次凍透：straight；freez-ing；
111.一次空氣：fresh/primary air；
112.一次爆破：onepull；
113.一次付清：pay in full；
114.一次消費：one-time-consumption；
115.一次誤差：first-order error；
116.一次成像照片：a Polaroid picture；
117.一次償還信貸：non-in-stallment；
118.一次性杯子：sanitary cup；
119.一次性筷子：disposable chopsticks；
120.一次性收入：lump-sum payment；
121.一次用包裝：non-returnable container；
122.一次用相機：single-use camera
123.西部開發：Develop Western Regions
124.假日經濟：Holiday Economy
125.手機的利與弊：Advantages and Disadvantages of the Cell Phone
126.傳呼機不久將會被淘汰嗎？：Can Beepers Be Soon Out of Use?
127.電腦病毒：Computer Viruses
128.網上犯罪：Cyber Crimes
129.旅遊熱：Tourism Wave
130.打拐：Cracking Down on the Abction of Women and Children
131.反毒斗爭：Anti-drug Battle
132.黑客：Hackers
133.減負：Rection of Students』Study Load
134.中國加入世貿組織：China』s Entrysintosthe WTO
135.沙塵暴：Sandstorms
136.告別1999：Farewell to the Special Year 1999
137.千年蟲：The Millennium Bug
138.千禧年的夢想：My Millennium Dreams
139.擁抱新千年：Embracing the New Millennium
140.網上購物：Shopping on the Net
141.參考書的負面效應：My View on the Negative Effects of Reference Books
142.網際網路的利與弊：Positive and Negative Aspects of Internet
143.人類第一張基因草圖的意義：The Significance of the First Working Draft of Human
Genome Map
144.高校合並：The Merging of Universities
145.網上求職：Hunting for A Job on Internet
146.何為新世紀的好老師？：What Is a Good Teacher in the Next Century?
147.中國的外資：China』s foreign Investment
148.中國的人才流失：The Talent Flight in China
149.性教育：Sex Ecation
150.明天的網際網路：The Future Tomorrows Internet
1五十一號.課堂是以教師為中心還是以學生為中心？：A Teacher-centered Class or A
Student-centered Class?
152.現有的考試制度的利與弊：The Positive and Negative Aspects of Exams and the
Existing Examination System
153.中國的網際網路：Internet in China
154.中國的電腦：Computers in China
155.中國的大學英語教學：College English Teaching in China
156.新的收費政策把學生拒之門外了嗎？：Does New Tuition Policy Keep Students Away?
157.家教的利與弊：Positive and Negative Aspects of Home Tutoring
158.教師，國家的未來：Teachers, A Nation』s Future
159.電子詞典：Electronic Dictionaries
160.教育應是應試教育還是素質教育：Ecation: Examination-oriented or Quality-oriented
161.提倡創新精神：Develop Our Creative Mind
162.計算機輔助教學：CAI/Computer Assisted Instruction
163.自動取款機的利與弊：Advantages and Disadvantages of the ATM
164.展望廿一世紀：Looking Forward to the 21st Century
165.盜版問題：Problem of Piracy
166.學會如何學習：Learn How to Learn
167.假文憑：Fake Diplomas
168.書的不良影響：My View on the Negative Effects of Books
169.人們為什麼熱衷於摸彩票？：Why Do People Like to Try Their Luck on Lottery?
170.兼職工作：My View on a Part-time Job
171.無償獻血：Blood Donation without Repayment
172.留學海外：Studying Abroad
173.發展經濟還是保護環境？：Developing Economy or Protecting the Environment?
174.電子郵件：The Internet E-mail
175.擁抱知識經濟的新時代：Embracing the Knowledge Economy Age
176.努力更新知識：Trying to Renew Knowledge
177.深化(中國的)改革：Deepen China』s ReFORM
178.網際網路的利與弊：The Advantages and Disadvantages of Internet
179.我們需要網際網路嗎？：Do We Need Internet?
180.大學英語考試：College English Test
181.大學英語四、六級考試有必要嗎？：Is the College English Test Band 4/Band 6
Necessary?
182.廿一世紀的青年人：The Youth and the 21st Century
『拾』 急求中翻英在線翻譯
fraud as a corporate actions, in economic life, in classical long-standing, it has become a hot spot in the market economy. Accounting fraud is refers to the act to obtain illegitimate interests for the purpose, in a planned way, targeted and purposefully intentionally violate the principle, authenticity in violation of laws, regulations, policies and regulations and rules to regulate, the behavior of the accounting information distortion. Accounting information has the economic consequences for accounting report to enterprise, government, trade unions, investors and creditors decision-making behavior have different effects, and these indivials and groups the consequences of actions may affect the interests of other groups. Accounting information disclosure also has the potential for many economic consequences, such as the distribution of wealth between indivials, between enterprise and distribution of resources etc, thus false accounting information will bring great harm. This paper analyzes the existing enterprise accounting fraud of the causes of phenomena, and its dangers, and on this basis, according to the different reasons put forward the corresponding countermeasures.
Keywords: accounting fraud, the accounting information authenticity, and economic consequences, the harm, counterm