企业知识结构与企业文化的关联_冲突与整合

，、，、，，“”。“”“”，，“”，。，，，。，、。，［1,2］。，，、、［3］。；；；；。、，，。。1.①，：、、，：、、，：、、1，21（1.,116622；2.，116024）【】“”“”，。。，，。【】；；；【】F27、G302【】A【】1003-0166(2009)04-0049-0549/／2009／4，，，。②，。［4］。，，，。③，。，，。2.，、。，。“”，；，；，。，。①，，，，，，，，1。②，［5］。，。，，2。③，，，，。，，，，3。④，，。，、，，4。3.，，、、［6］。，。，。①，，123450／／2009／4，（，2002）。，，。②，，，，，。，。③，，。、、。。4.，，。。，，、，1：、，，，。，。：1.，。，；，。，，，。，。2.，：①；②；③。3.，，，、。，，，。4.，,。。，，，、。5：5，；；；。。151/／2009／4、，，：、：。1.，，。，。：①，，，。，。②，，。，。。2.，、。。、、，。、：，；，：★—；★★—；★★★—；★★★★—；★★★★★—552／／2009／4；，（、）。：1.，。，。2.：、。。①，，，。②。，，。③。，，。3.、。6。、、，。。，。，、。：，。，，。，，，、。，：1.，，；2.。，，，、、。，，，。，、、。□（References)［1］,.［J］..2007(8):97-102.［2］Becker,G.S.Humancapital［M］.NewYork:ColumbiaUniver-sityPress,1964.［3］.［J］.,2007(4):11-14.［4］,.Q-SECI［J］..2007(7):95-99.［5］,.［J］..2002(9):88-92.［6］.［J］..2007(6):111-113.6（48）53/／2009／4Association,ConflictionandIntegrationofKnowledgeStructureofEnterpriseandtheCultureofEnterpriseWANGHui-po1，2,SUNLi-jie1(1.Economic&ManagementCollege,DalinuniversityDalianLiaoning116622,China;2.Economic&ManagementCollege,DalianuniversityofTechnology,DanlianLiaoning116024,China)Abstract:Themoderncompetitionofenterpriseisbuiltonthe“exclusive”and“different”ofresources;enterpriseknowledgestructureandenterprisecultureisthemostimportantexclusiveresources.Andthelackofco-ordinationofenterpriseknowledgestructureandenterprisecultureisthemainreasonthatmanyenterpriseslackthecorecompetitivenessandsus-tainabledevelopmentcapacity.Thisarticleproposedanassociatedmodelofenterpriseknowledgestructureandenterpriseculture,andstudytheconflictionofthem,givenapathtointegratetheenterpriseknowledgestructureandenterprisecul-tureKeywords:KnowledgeStructureofEnterprise;CultureofEnterprise;Confliction;integrationCLCnumber:F27，G302Documentcode:AArticleID:1003-0166(2009)04-0049-05。□（References)［1］，.［J］.，2008(5):31-32.［2］，.［J］.，2008(1):211-212.［3］.［J］.，2006(3):105-109.［4］.［J］.，2005(4):73-74.［5］.［M］.：，2008.TheImpactonTaxpayersoftheVATReforminChinaTANQing-mei,WUJin-ke(SchoolofManagement,TianjinUniversity,Tianjin,300072,China)Abstract：Thevalue-addedtax(VAT)reformwillbecomprehensivelyenforcedinChinasince1January2009.Basedonthetaxburdensandthefixedassetsinvestment,thisdissertationanalyzedtheimpactonthetaxpayersoftheVATreforminChina.Forthegivenfixedassetsinvestmentvolume,theresultshowedthattheVATreformwillreducethetaxburdensofthetaxpayers,increasetheprofit,decreasethecashoutflow,increasethefixedassetsinvestmentreturnsrateandfixedassetsturnover,promotetheenterprisecompetitionability,andenhancetheinvestmentmotivationoffixedassets.Buttheenterpriseshouldbeonguardagainstthefinancialventurecausedbytheexpansionoffixedassetsinvestmentandimprovethefixedassetsinvestmentefficiency.Keywords：VATreform；Fixedassetsinvestment；Taxburdens；Cashflow；ProfitCLCnumber:F810.42Documentcode:AArticleID:1003-0166(2009)04-0045-04（53）48／／2009／4