论文部分内容阅读
原载《管理会计》1999年7-8月号虽然,理论界一直在宣传出口作为发展战略对工商业的贡献,但有趣的是,这些设立海外机构的意见往往招致非议。一份由 ICAEW 组织提供的报告《中小企业:去海外发展》(Small and Medium Sized Enter-prises:Going Overseas)显示:对于许多工商企业,出口仍然不在议程之首位。更有甚者,还有许多企业还没有意识到由欧洲单一市场和欧元提供的机会。根据报告作者所述,阻碍英国工商企业出口的主要原因是缺少市场知识、筹资能力以及对外
Although originally contained in “Management Accounting” July-August 1999, although the theoretical community has been promoting the contribution of exports as a development strategy to industry and commerce, it is interesting to note that the opinions of these overseas establishments often attract criticism. A report by the ICAEW organization “Small and Medium Sized Enter-prises: Going Overseas” shows that for many industrial and commercial enterprises, exports are still not at the top of the agenda. What is more, many companies still do not realize the opportunities offered by the European single market and the euro. According to the authors of the report, the main obstacles to the export of British industrial and commercial enterprises are the lack of market knowledge, fund-raising capacity and external