东北国有林区森工企业对外投融资研究
|
摘要
伴随着经济全球化步伐的加快,国际国内资源与市场竞争的加剧,国有林区森工企业“走出去”谋发展已成为不争的事实。积极探寻新的对外投融资渠道,利用市场机制进行对外投融资活动,营造良好的投融资环境,吸引社会资金、金融资金投资国有林区森工企业,建立适应国有林区森工企业特点的多元化投融资渠道就成为亟待解决的问题。
在计划经济的体制下,国有林区森工企业为我国生产了大量木材和林产品,满足了国民经济建设和人民生活的需要。但国有林区森工企业长期执行以木材生产为中心的林业建设思想,长期的低投入,高产出,盲目追求木材生产高指标,造成了目前森林资源锐减和森工企业发展陷入困境的局面,使国有林区森工企业自身的发展因缺乏资金的支持而举步维艰,困扰国有林区森工企业进一步发展壮大的资金问题日益成为广大林业工作者所迫切关注的问题。随着我国加入世界贸易组织,国际市场的竞争日益激烈,国有林区森工企业与市场经济不相适应的问题越来越突出的表现出来,国有林区森工企业对社会的贡献率呈递减趋势,而且竞争能力和赢利能力都在日益降低。因此,以市场为导向,积极寻找利用国外的林业资源,利用国际上的资本发展本国林业,构建新型的森工企业对外投融资体制就成为迫切需要解决的问题。
本文通过对东北国有林区森工企业投融资运营历史和现状的分析,揭示东北国有林区森工企业投融资存在的问题,探讨国有林区森工企业对外投融资的有效途径,拓宽森工企业多元化的市场融资渠道。在新形势下国有林区森工企业的对外投融资进程中,一系列传统的政策和管理体制还在制约着国有林区森工企业对外投融资的发展,国有林区森工企业本身的制度问题和竞争能力,使森工企业的跨国投融资活动充满了风险。如何正视这些问题和风险,并积极寻求解决的途径与应对之策是本文探讨的一个问题。在文中,针对国际资本运营的情势,将PPP、BOT、TOT、ABS等投融资理念和模式应用在不同的森工企业中的创新性应用。
本文针对促进国有林区森工企业对外投融资的动因分析,从影响投融资的风险因素出发,重点对东北国有林区森工企业对外投融资环境分析、投融资效益的评价分析研究。突破以往单方面偏重理论研究或仅以单一方式为对象的研究,力求在理论和实证的结合上寻找新的突破,寻求解决特定地域问题的新方法。同时,提出完善国有林区森工企业对外投融资的战略构想和对外投融资发展模式的对策和建议。并结合对黑龙江地区国有林区森工企业的实证分析,提供一套基于国有林区森工企业发展可操作性对策,为完善森工企业投融资体系,提升国有林区森工企业的竞争力做出努力。在此研究的基础上,通过规范分析和实证分析,最终找到国有林区森工企业可持续性发展的对外投融资之路。从整体上构建了东北国有林区森工企业对外投融资的框架体系。这是本文的主要工作和创新点。
总之,本文通过探讨东北国有林区森工企业对外投融资的有效途径,来构建国有林区森工企业多元化的市场投融资渠道,完善森工企业对外投融资体系,建立符合国有林区森工企业和森林资源经营特点的对外投融资的理论框架,选择适合东北国有林区森工企业的对外投融资战略和方式,为国有林区森工企业竞争力的提升做出努力。在此研究的基础上,最终找到提升国有林区森工企业投融资能力的有效途径。本文的研究对促进东北林业和国有林区森工企业的跨越式发展不仅具有重要的理论意义,更具有现实实践意义和适应时代要求的历史意义。
With the rapid development of economic globalization and severe competition on resources between international and domestic markets,it turns to be a must for the forestry enterprises of state-owned forest region to seek for further development opportunities and supports internationally.Therefore,it is necessary and urgent to find out solutions on finding new foreign investment and financing channels,conducting the foreign investment and financing program by using market mechanism,creating positive environment for foreign investment and financing activities,attracting more social and financial capitals investing on forestry enterprises and establishing multi-channel of investment and financing for forestry enterprises of state-owned forest regions.
In the time of Planned Economic System,forestry enterprises of state-owned forest region in Northeast of China had produced plenty of timbers and forest products to meet the requirement of constructing national economy and for life necessities.While the management and construction concept of these enterprises were chronically focusing on producing timbers in a way of emphasizing Low Input High Output and pursuing blindly for higher production index which cause the forest resources decreased sharply,and cause the enterprise run into difficulties in operation due to lack of capital for business development at the current stage. Capital problem at these enterprises is now a big concern.With the facts that China joining WTO and the competition on international markets are fierce,the problem that management of state-owned forestry enterprises is not in tune with development of market economy becomes outstanding.These enterprises are lack of competition and profitability,and contribute less to the society as well.Therefore,establishment of a new market-oriented foreign investment and financing system by using foreign forest resources and international capital to develop national forest industry for these state-owned forestry enterprises come to the priority.
This paper analyzes the historical and current investment and financing situation of stateowned forestry enterprises in Northeast China to disclose the existing problems these enterprise encountered on investment and financing and to discuss the possible effective ways for these enterprises to attract foreign investment and financing so as to broaden a multifinancing channel for these enterprises.The development of foreign investment and financing in these enterprises is limited by some traditional policy and management system during the progress under new situation.Furthermore,their activity of international investment and financing is of high risk due to poor management system and lower competition power.How to actively seek for possible solutions for the above mentioned problems and risks after evaluating them properly is one of the key arguments discussed here on this paper,in which investment and financing concepts and modules like PPP,BOT,TOT and ABS are introduced to describe different situations in different forestry enterprises based on the trend of international capital operation.
With the analysis of reasons and risk elements on the foreign investment and financing process in the state-owned forestry enterprises,this paper focuses on study and analysis of environment evaluation and profitability appraisement for foreign investment and financing activities by connecting the academic theory with actual examples to find a new way to resolve the specific problems at individual regions,and offer proposals for these state-owned forestry enterprises on strategic planning and development module regarding foreign investment and financing.After the Empirical Analysis of state-owned forestry enterprises in Heilongjiang Province,this paper offers practical suggestions on the development of state-owned forestry enterprises aiming for improving the investment and financing system and increasing the competition power for these enterprises.Based on research and study on the above mentioned key points,the paper concludes with solution for stat-owned forestry enterprises to sustainable developed the foreign investment and financing activities through Normative Analysis and Empirical Analysis.The system frame of foreign investment and financing program in stateowned forestry enterprises has been reconstructed in this paper.These describe the main task and innovation in this paper.
In conclusion,this paper is aiming for increasing the competitiveness of state-owned enterprises by using appropriate strategy and adaptable options for their foreign investment and financing activities through expanding a multi-channels,establishing a theory frame which fits the specific operational features of these enterprises and setting up a comprehensive system for attracting foreign investment and financing on the basis of research and study on the effective ways for the state-owned forestry enterprises in Northeast China.Hence the good way to promote the investment and financing ability of these enterprises is also mentioned in the paper. The research done in this paper has theoretical significance for the leap-forwarded development for state-owned forestry enterprises in Northeast China,and realistic and practical meaning as well as the historical significance to accommodate the requirement of times.
在计划经济的体制下,国有林区森工企业为我国生产了大量木材和林产品,满足了国民经济建设和人民生活的需要。但国有林区森工企业长期执行以木材生产为中心的林业建设思想,长期的低投入,高产出,盲目追求木材生产高指标,造成了目前森林资源锐减和森工企业发展陷入困境的局面,使国有林区森工企业自身的发展因缺乏资金的支持而举步维艰,困扰国有林区森工企业进一步发展壮大的资金问题日益成为广大林业工作者所迫切关注的问题。随着我国加入世界贸易组织,国际市场的竞争日益激烈,国有林区森工企业与市场经济不相适应的问题越来越突出的表现出来,国有林区森工企业对社会的贡献率呈递减趋势,而且竞争能力和赢利能力都在日益降低。因此,以市场为导向,积极寻找利用国外的林业资源,利用国际上的资本发展本国林业,构建新型的森工企业对外投融资体制就成为迫切需要解决的问题。
本文通过对东北国有林区森工企业投融资运营历史和现状的分析,揭示东北国有林区森工企业投融资存在的问题,探讨国有林区森工企业对外投融资的有效途径,拓宽森工企业多元化的市场融资渠道。在新形势下国有林区森工企业的对外投融资进程中,一系列传统的政策和管理体制还在制约着国有林区森工企业对外投融资的发展,国有林区森工企业本身的制度问题和竞争能力,使森工企业的跨国投融资活动充满了风险。如何正视这些问题和风险,并积极寻求解决的途径与应对之策是本文探讨的一个问题。在文中,针对国际资本运营的情势,将PPP、BOT、TOT、ABS等投融资理念和模式应用在不同的森工企业中的创新性应用。
本文针对促进国有林区森工企业对外投融资的动因分析,从影响投融资的风险因素出发,重点对东北国有林区森工企业对外投融资环境分析、投融资效益的评价分析研究。突破以往单方面偏重理论研究或仅以单一方式为对象的研究,力求在理论和实证的结合上寻找新的突破,寻求解决特定地域问题的新方法。同时,提出完善国有林区森工企业对外投融资的战略构想和对外投融资发展模式的对策和建议。并结合对黑龙江地区国有林区森工企业的实证分析,提供一套基于国有林区森工企业发展可操作性对策,为完善森工企业投融资体系,提升国有林区森工企业的竞争力做出努力。在此研究的基础上,通过规范分析和实证分析,最终找到国有林区森工企业可持续性发展的对外投融资之路。从整体上构建了东北国有林区森工企业对外投融资的框架体系。这是本文的主要工作和创新点。
总之,本文通过探讨东北国有林区森工企业对外投融资的有效途径,来构建国有林区森工企业多元化的市场投融资渠道,完善森工企业对外投融资体系,建立符合国有林区森工企业和森林资源经营特点的对外投融资的理论框架,选择适合东北国有林区森工企业的对外投融资战略和方式,为国有林区森工企业竞争力的提升做出努力。在此研究的基础上,最终找到提升国有林区森工企业投融资能力的有效途径。本文的研究对促进东北林业和国有林区森工企业的跨越式发展不仅具有重要的理论意义,更具有现实实践意义和适应时代要求的历史意义。
With the rapid development of economic globalization and severe competition on resources between international and domestic markets,it turns to be a must for the forestry enterprises of state-owned forest region to seek for further development opportunities and supports internationally.Therefore,it is necessary and urgent to find out solutions on finding new foreign investment and financing channels,conducting the foreign investment and financing program by using market mechanism,creating positive environment for foreign investment and financing activities,attracting more social and financial capitals investing on forestry enterprises and establishing multi-channel of investment and financing for forestry enterprises of state-owned forest regions.
In the time of Planned Economic System,forestry enterprises of state-owned forest region in Northeast of China had produced plenty of timbers and forest products to meet the requirement of constructing national economy and for life necessities.While the management and construction concept of these enterprises were chronically focusing on producing timbers in a way of emphasizing Low Input High Output and pursuing blindly for higher production index which cause the forest resources decreased sharply,and cause the enterprise run into difficulties in operation due to lack of capital for business development at the current stage. Capital problem at these enterprises is now a big concern.With the facts that China joining WTO and the competition on international markets are fierce,the problem that management of state-owned forestry enterprises is not in tune with development of market economy becomes outstanding.These enterprises are lack of competition and profitability,and contribute less to the society as well.Therefore,establishment of a new market-oriented foreign investment and financing system by using foreign forest resources and international capital to develop national forest industry for these state-owned forestry enterprises come to the priority.
This paper analyzes the historical and current investment and financing situation of stateowned forestry enterprises in Northeast China to disclose the existing problems these enterprise encountered on investment and financing and to discuss the possible effective ways for these enterprises to attract foreign investment and financing so as to broaden a multifinancing channel for these enterprises.The development of foreign investment and financing in these enterprises is limited by some traditional policy and management system during the progress under new situation.Furthermore,their activity of international investment and financing is of high risk due to poor management system and lower competition power.How to actively seek for possible solutions for the above mentioned problems and risks after evaluating them properly is one of the key arguments discussed here on this paper,in which investment and financing concepts and modules like PPP,BOT,TOT and ABS are introduced to describe different situations in different forestry enterprises based on the trend of international capital operation.
With the analysis of reasons and risk elements on the foreign investment and financing process in the state-owned forestry enterprises,this paper focuses on study and analysis of environment evaluation and profitability appraisement for foreign investment and financing activities by connecting the academic theory with actual examples to find a new way to resolve the specific problems at individual regions,and offer proposals for these state-owned forestry enterprises on strategic planning and development module regarding foreign investment and financing.After the Empirical Analysis of state-owned forestry enterprises in Heilongjiang Province,this paper offers practical suggestions on the development of state-owned forestry enterprises aiming for improving the investment and financing system and increasing the competition power for these enterprises.Based on research and study on the above mentioned key points,the paper concludes with solution for stat-owned forestry enterprises to sustainable developed the foreign investment and financing activities through Normative Analysis and Empirical Analysis.The system frame of foreign investment and financing program in stateowned forestry enterprises has been reconstructed in this paper.These describe the main task and innovation in this paper.
In conclusion,this paper is aiming for increasing the competitiveness of state-owned enterprises by using appropriate strategy and adaptable options for their foreign investment and financing activities through expanding a multi-channels,establishing a theory frame which fits the specific operational features of these enterprises and setting up a comprehensive system for attracting foreign investment and financing on the basis of research and study on the effective ways for the state-owned forestry enterprises in Northeast China.Hence the good way to promote the investment and financing ability of these enterprises is also mentioned in the paper. The research done in this paper has theoretical significance for the leap-forwarded development for state-owned forestry enterprises in Northeast China,and realistic and practical meaning as well as the historical significance to accommodate the requirement of times.
引文
[1]曹玉昆.国有林经营保护与固有林区森工企业改革发展[M].北京:中国林业出版社,2000,35-36,78-79,95-114
[2]Mossin.jan.The Economic Efficiency of Financial Markets.Heath,1978
[3]Lowenstein,Roger,buffett.The Making of American Capitalist.New York:Rondom House Inc,1995
[4]Robert L.kunhn,investment Banking.The Art and Science of High-stakes Deamaking.Harper&Row,1990
[5]Stein,J.C.Agency,information and corporate investment[J/OL].httP://Post.economics.harvard.edu/faculty/stein/PaPers/handbook-chaPter-2003.PDF.
[6]Suto,M.Capital structure and investment behavior of Malaysian firms in the1990s:A study of corporate government before the Crisis[J].Corporate Governance,2003,11(1):25-39.
[7]李天送.步履维艰的日本国有林业(上)[J].林业经济,1998.3:66-75
[8]李天送.步履维艰的日本国有林业(下)[J].林业经济,1998.5:66-77
[9]林业部国际合作司.国外林业技术考察报告选编,1989,1991,1993,1994.
[10]李禄康.荷兰林业印象[J].世界林业研究,1998,(1)
[11]湖南省林业厅.湖南省林业出国考察报告,1993-1996.
[12]联合国粮农组织(FAO).1999世界森林状况.联合国粮农组织(FAO)年鉴,1999:5
[13]Robert L.kulllln.investment Baling.The Art and Science of High-stakes Deamaking.Harper&Row,1990
[14]Crawrord,Edward K.A Management Guild to Leveraged Buyouts,John Wiley&sons,New York,1987.
[15]Epstein,Edward Jay Who Owns the Corporate:Management Shareholders priority Press,New York.1986.
[16]Gilson,Remold J,The Law and Finance of Corporate Acquisitions,The Foundation Press,Minneola NY1986.
[17]P.MIKOLA(1975):Production de bois,rapport presente au Colloquesur les fortes at le bois:leurs roles dansl'environnement,interLaken(Suisse),1975,9,22-26
[18]BOYCE,J.S.Forest plantation protection against sense andinset pests.FAO Foresty Paper,1954(3):41
[19]Levins.R,and M.Wilson.Ecological theory and pest management.Annual REview of entomology.1979,(25):7-29
[20]Root.R.T.some consequences of ecosystem texture.In EcosystemAnalysis and Prediction.S.A.evin,ed.Ind.Appl.Math,Philadelphia,PA.1975:27-43
[21]Project Finance Yearbook 2000 2001 Edited by Michaela Crisell,Euromoney Publication 2002
[22]E.R.Yescomble,Principles of Project Finance Boston:Academic Press,2002
[23]George K.Miller,Chris Lin and Alex L.Wang.Project Documentation.Debt Finance London:Euromoney Books,2000.
[24]Salomon Smith Barney Guide to Mortgage-Backed and Asset-Backed Securities Lakhbir Hayre,editor New York:John Wiley& Sons Inc.,2001
[25]Investing in Asset-Backed Securities,edited by Frank J.Fabozzi,New Hope,PA:Frank.Fabozzi Associates,2000
[26]Livingston G.Douglas,The Bond Market,Chicago,Illinois:Probus Publishing,1995
[27]Graham D.Vinter,Project Finance,London:Sweet & Maxwell Limited,1998
[28]David C.Bonsall,London:Butterworths,1990
[29](美)波斯纳著,蒋兆康译.法律的经济分析[M].北京:中国大百科全书出版社,1997.
[30]Charles van Marrewijk.Capital accumulation,leaming,and endogenous growth,Oxford Economic Papers,51(1999)
[31]Alberto F.Ades and Eduard L.Glaeser.Evidence on Growth,Increasing Returns,and the Extent of the Market,the Quarterly Journal of Economics,1999
[32]国家林业局森林资源管理司.第六次全国森林资源清查及森林组状况[J].绿色中国,2005(1)11-12
[33]张勇,王宏斌等.森工企业资本运营的思考[J].林业财务与会计,2000.1
[34]孔爱国.现代投资学[M].上海:上海人民出版社,2000.8
[35]周力军.资本运营之路[J].商业时代,2001.1
[36]张蕾.半个世纪的奋进--中国林业50年发展成就和展望[J].中国林业,1999.10:27-31
[37]张春霞等.更新观念加快国有企业改革的步伐.林业经济[J],1998.5:60-65
[38]周生贤.加快林业发展深化国有林区改革促进东北老工业基地振兴和社会全面进步.林业经济[J],2003(12)4-5
[39]陈世清,颜文希.有关商品林资产运营问题的探讨[J].中南林学院学报,1999.2
[40]杨文杰,周庆生等.关于林业经营形式的探讨[J].西北林学院学报,2000.3
[41]张长交.林业资本运营的探讨[J].林业经济问题,20003
[42]谭俊.关于大兴安岭林业集团公司实行资本运营的初步思路[J].内蒙古林业调查设计,1997.3
[43]刘江,汤乐华.对国有企业资本运营基本要素的探讨[J].商业研究,2000.4
[44]王兆君.国有森林资源资产运营研究[M].北京;中国林业出版社,2003,1-2
[45]田国双,柏连玉.黑龙江省森工企业资本运营问题研究的意义[J].林业财务与会计, 2003(8)10-11
[46]蒋敏元.东北经济区林业发展战略研究[M].哈尔滨:东北林业大学出版社1991,171-178
[47]张蕾.试论国有林区森工企业的战略性调整[J].林业经济.1998.21-25
[48]胡江云.充实战略伙伴关系内容-促进中俄森林资源开发与合作[J].国际贸易,2004,(2):35-38.
[49]和爱军.可持续森林经营当中的资本评价理论和方法[J].中南林业调查规划,2001
[50]牛建高,王志勇.新编企业投资学[M].大连:东北财经大学出版社,2004.10
[51]祝列克.林业经济论[M].北京:中国林业出版社,2006.8
[52]杜崇军.关于调整完善国有林区森工企业所有制结构的思考[J].林业经济1998:29-35
[53]师伟杰,邵树云.森林资源管护经营[M].哈尔滨;东北林业大学出版社,2000 24-27
[54]叶竣.社会经济协同发展理论一可持续发展的战略创新[M].合肥:安徽大学出版社,1999
[55]张建国.森林生态经济问题研究[M].北京:中国林业出版社,1986
[56]刘红忠.中国对直接投资的实证研究及国际化比较[M].上海:复旦大学出版社,2004:34-36
[57]肖卫国.跨国公司海外直接投资研究[M].武汉:武汉大学出版社,2002:30
[58]刘红忠.中国对直接投资的实证研究及国际化比较[M].上海:复旦大学出版社,2004:34
[59]卢进勇,闰实强.中国企业海外投资模式比较分析[J].国际经济合作.2005:24-27
[60]李兴文.我国企业对外直接投资方式之比较分析[J].广东经济管理学院学报,2003(2):53
[61]张继鸿.论中国企业对外直接投资的战略选择[J].理论纵谈,2004(11):12-15
[62]蒋敏元.以生态环境建设为主体的新林业发展战略研究[M].哈尔滨:东北林业大学出版社,2002
[63]王承祖.实现森林可持续经营促进社会生产力发展[J].林业经济,2001(9)18-19
[64]国家林业局调研组.吉林森林工业集团的探索及启示[J].林业经济,1998.6
[65]成之德.资产证券化理论与实务全书[M].北京:中国言实出版社2000年
[66]路透编.债券市场导论[M].北京:北京大学出版社2001年8月
[67]田国双,柏连玉.黑龙江省森工企业林业资金核算体系建立和发展的研究[J].林业财务与会计,2004(1)24-25
[68]陈胜群.现代成本管理论[M].北京:中国人民大学出版社,2002:92-96
[69]程兆星.谈制造业如何有效降低成本[J].市场与管理.2005,(2):46-48
[70]于启武.质量管理学[M].北京:首都经济贸易大学出版社,2003:358-372
[71]李强,王晓莉.强化木材检验管理提高企业经济效益[J].林业机械与木工设备.2004,(5):51-52
[72]王坚平.国际企业管理学[M].北京:科学出版社,2000:83-96
[73]刘家明.谈国际工程战略联盟合作伙伴的考察工作研究与理论探讨[J].市场与管理.2007,(2):52-54
[74]时致衡.我国基础设施建设引进外资的两条可行之路:BOT与TOT模式[J].计划与市场探索,2000.(6).
[75]崔智敏.西部运用TOT模式融通内资问题的探索[J].陕西经贸学院学报,2000.(5).
[76]王璐.BOT与TOT:两种投融资方式之比较[J].经贸实务,2003.(4).
[77]钟翼.如何解决西部城市建设中的融资问题[J]中国房地产金融,2002.(8).
[78]韩丽.马克思与波斯纳的经济分析法运用比较[J]政治与法律,2002.(1).
[79]苏红,我国西部发展中BOT立法问题刍论[J]黑龙江政法管理干部学院学报.2003,(2).
[80]俞志海.上海市政府的现行筹资方式分析及建议[J]基建优化,2002.(1).
[81]田国双.黑龙江省森工企业资本运营研究[M].哈尔滨:东北林业大学出版社,2004
[82]戴大双.项目融资[M].北京:机械工业出版社,2005.
[83]赵忠良.BOT项目风险分析与探索[J].经济论坛,2006(1):95-96.
[84]于晓春.浅析BOT的应用[J].教育财会研究,2006(3):33-35.
[85]李春好,曲久龙.项目融资学[M].北京:科学出版社,2004.
[86]马泽平.资产证券化—基础设施项目融资另辟蹊径[J].中国投资,2006(8):109-111.
[87]马秀岩.项目融资[M].北京:中国财政经济出版社,2002,10.
[88]蒋先玲.项目融资[M].北京:中国金融出版社,2004,8.
[89]徐冬根.论政府在国际项目融资中的主导作用[J].法制论丛,2004,5.
[90]程谦.PPP融资合作方式公共项目建设投融资方式的新思路[J].四川财政,2003,
[91]谢伟东,何雯.公私合作模式融资在我国城市轨道交通项目中的实践[J].城市轨道交通研究,2006,(3).
[92]陈柳钦.运用PPP模式进行城市轨道交通建设融资[J].上海铁道科技,2006,(4).
[93]张红丽,王海芹,王东.PPP机制与城市基础设施[J].环境与可持续发展,2006,(5).
[94]陈妍芳.PPP模式在基础设施建设中应用分析[J].合作经济与科技,2006,(21).
[95]朱芙蓉.PPP模式在我国基础设施建设领域的发展前景[J].中国西部科技,2006,(25).
[96]王丽颖,宋常林,倪酪漩.中外合资企业外资伙伴选择问题探讨市场与管理[J].现代管理科学.2004,(8):55-57
[97]梁志锐.外贸企业的资金融通外向型经济[J].2002,(4):42-44
[98]袁洪岩,曲禄信.提高锯材出材率的工艺措施[J].林业机械与木工设备,2002(3):26-30
[99]宋维明.中国木材产业规模化经营的理论探析[J].2004,(4):24-30
[100]熊晓奇.海外直接投资风险与防范[M].北京:经济科学出版社,2004:159-176
[101]肖作平.资本结构影响因素实证研究综述[J].证券市场导报,2005(11):32-39.
[102]肖作平.中国上市公司资本结构特征分析[J].运筹与管理.2006[1]:66-72.
[103]郑祖玄.股权分置与上市公司股权融资行为[D],博士学位论文.复旦大学,2005.
[104]张同升,梁进社和宋金平.中国制造业省区间分布的集中与分散研究田[J].经济地理,2005(5):315-320.
[105]周杰.管理层股权结构对我国上市公司投资行为的影响[J].天津商学院学报,2005(5):36-40.
[106]张艳华.制造业R&D投资的经济效果研究[J].中国科技信息,2006(5):175.
[107]张传明,刘秋平.上市公司投资活动中非理性行为剖析[J].特区经济,2005(11):72-73.
[108]姜宏伟,黄清.黑龙江省森工重点国有”院墙企业”发展现状与对策的研究[J],中国林业经济,2006.2
[109]田宝强,黑龙江森工老工业基地发展分析及对策[J],林业经济,2006.1
[110]于长辉,姜宏伟.关于完善黑龙江省森工管理体制问题的探讨[J],林业经济,2006.1
[111]蒋薇.WTO体制下BOT投资方式的扩展适用[J],商场现代化,2006(1):256-257.
[112]杨学春,牛瑞萍,国有林区森工企业引入BOT融资模式探讨[J],森林工程,2007(2):23-26
[113]王之光.中俄林业与木业合作的市场机遇分析[J].木材科学.2004,(9)39-40
[114]徐兆杰.俄罗斯同日本等国家的木材贸易[J],北方经贸.2000,(2):23-26
[115]刘滨凡.中俄木材贸易的有益探讨[J].森林工程2004,(3):14-16
[116]黄清,李淑华.中俄林业合作的政策基础与发展动向[J].国外合作与借鉴2003,(6):45-46
[117]齐科,俄罗斯的投资环境[J].保护俄罗斯中亚东欧市场.2004,(1):46
[118]袁丁.对企业投资风险及规避对策的思考[J].企业经纬.2002,(1):23
[119]http://cn.ruschina.net/test/sihnvyul/nvyultmeczhulevy/nvyulevymshg/
[120]牛燕平.俄罗斯远东地区人口与劳动率资源问题[J].西伯利亚研究,2004,(6):31-33
[121]宋魁.俄罗斯远东林业和木材加工业走势与中俄林业合作[J].东欧中亚市场研究2001,(10):39
[122]殷剑平.俄罗斯远东运输市场研究[J].西伯利亚研究.2000,(5):47-49
[123]阎红菊.2004年俄罗斯投资环境评定[J],俄罗斯中亚东欧市场.2005,(5):32-37
[124]孙托宁.论中俄林业合作[J].林业经济.2004(4):57-61
[125]Collis D.J.,C.A.Montgomery.Creating the Advantage a Firm.Harvard Business Review.1998,(May-June):50-78
[126]安实,王建,赵泽斌.风险投资理论与方法.北京:科学出版社,2005.5
[127]Raven craft,David J Mergers,Sell-ofls,and Economics Efficiency,The Brooking Institute,Washington D.C,1987.
[128]Scherer,F.M.and David Ross.Industrial Market Structure and Economic Performance,Houghton Mifflin Co,Boston,1990.
[129]张超英,翟祥辉.资产证券化原理实务实例[M].北京:经济科学出版社,1998.2
[130]Hans Peper Gruner and Burlhard Heer.Optimal flat-rate taxes on capital areexamination of Lucas supply side model,Oxford Economic Papers,52(2000)
[131]Abigail Barr.Social capital and technical information flows in the Ghanaian manufacturinp-sector.Oxford Economic Papers,52(2000)
[132]David Fielding and Michael Bleaney Monetary discipline and inflation in developing countries:the role of the exchange rate regime.Oxford Economic papers,52(2000)
[133]Amihild,Yakov.ed Leveraged Management Buyouts Causes and Consequences,Home Wood,Ⅲ-Dow Jones-Irwin,1989.
[134]Auerhach,A.ed Merger and Acquisition,Chicago:university of Chicago press,1988.
[135]陈箫竹.我国企业债券市场的缺陷及其对策[D].硕士学位论文 四川大学,2005.
[136]邓舸.上市公司对外担保存在的问题与风险防范[J].证券市场导报,2004(12):53-57.
[137]郭鹏飞,杨朝军和孙培源.中国上市公司资本结构行业间差异实证研究[J],系统工程理论与实践,2004(5):9-15。
[138]何进日,周艺.债务融资对企业过度投资约束的分析[J],湘潭师范学院学报(社会科学版),2004(5):43-45
[139]胡奕明,谢诗蕾.银行监督效应与贷款定价-来自上市公司的一项经验研究[J],管理世界,2005(5):27-36.
[140]刘勤,陆满平,寻晓青等.变更募集资金投向及其监管研究[J].证券市场导报,2002(1),36-40
[141]童盼.负债期限结构与企业投资规模:来自中国A股上市公司的经验研究[J],经济科学,2005(5):93-101.
[142]童盼,支晓强.股东-债权人利益冲突对企业投资行为的影响[J].管理科学,2005(10):65-74.
[143]王晓春.长三角制造业上市公司业绩不突出的实证分析[J].江苏纺织,2004(12):14-17.
[144]王新芳.发展亚洲债券市场研究[D].硕士学位论文.广西大学,2005.
[145]王艳,孙培源和杨忠直.经理层过度投资与股权激励的契约模型研究[J],中国管理科学,2005(1):127-131.
[146]伍利娜,陆正飞.企业投资行为与融资结构的关系[J].管理世界,2005(4):99-105.
[147]中国对外经济贸易年鉴编辑委员会编.中国对外经济贸易年鉴(2003)[M].北京:中国对外贸易出版社,2003.
[148]国家林业局.2002中国林业统计年鉴[M].北京:中国林业出版社,2003.
[149]蔡丹,李丹.项目融资模式探析[J].科技管理研究,2005(9):266-268.
[150]曾晖.我国基础设施PPP模式的应用研究[J].云南财经学院学报(社会科学版),2005,(4).
[151]宋维明.国际经营学基础[M].北京:中国林业出版社,2003:82-90
[152]郭松克,张效梅.孔祥慧企业投资学[M].郑州:河南人民出版社,2002:19-26
[153]范晓屏.国际经营与管理[M].北京:科技出版社,2002:395-404
[154]陈蔚.企业跨国直接投资的风险管理[J].理论导刊.2004,(12):17-18
[155]张汉亚,张长春.投资环境研究[M].北京:中国计划出版社,2005:40-52
[156]迈克尔·波特.竞争战略[M].北京:华夏出版社,2004:46-48
[157]Don R.Hansen,Maryanne M.Mowen Cost Management Accounting and Control.2003:13-17
[158]Hamel.Strategy as Revolution.Harvard Business Review.1996,(4):67-82
[159]卓乃坚.国际贸易支付与结算及其单证实物[M].北京:清华大学出版社,2005:64-86
[160]王丽颖,宋常林,倪酪漩.中外合资企业外资伙伴选择问题探讨[J].现代管理科学,2004,(8):55-57
[161]梁志锐.外贸企业的资金融通外向型经济[J],2002,(4):42-44
[162]袁洪岩,曲禄信.提高锯材出材率的工艺措施[J].林业机械与木工设备2002,(3);26-30
[163]宋维明.中国木材产业规模化经营的理论探析[J],2004,(4):24-30
[164]熊晓奇.海外直接投资风险与防范[M].北京:经济科学出版社,2004:159-176
[165]李一平,梁柏谦.跟单信用证下出口审单实物[M].北京:中国商务出版社,2005:112-137
[2]Mossin.jan.The Economic Efficiency of Financial Markets.Heath,1978
[3]Lowenstein,Roger,buffett.The Making of American Capitalist.New York:Rondom House Inc,1995
[4]Robert L.kunhn,investment Banking.The Art and Science of High-stakes Deamaking.Harper&Row,1990
[5]Stein,J.C.Agency,information and corporate investment[J/OL].httP://Post.economics.harvard.edu/faculty/stein/PaPers/handbook-chaPter-2003.PDF.
[6]Suto,M.Capital structure and investment behavior of Malaysian firms in the1990s:A study of corporate government before the Crisis[J].Corporate Governance,2003,11(1):25-39.
[7]李天送.步履维艰的日本国有林业(上)[J].林业经济,1998.3:66-75
[8]李天送.步履维艰的日本国有林业(下)[J].林业经济,1998.5:66-77
[9]林业部国际合作司.国外林业技术考察报告选编,1989,1991,1993,1994.
[10]李禄康.荷兰林业印象[J].世界林业研究,1998,(1)
[11]湖南省林业厅.湖南省林业出国考察报告,1993-1996.
[12]联合国粮农组织(FAO).1999世界森林状况.联合国粮农组织(FAO)年鉴,1999:5
[13]Robert L.kulllln.investment Baling.The Art and Science of High-stakes Deamaking.Harper&Row,1990
[14]Crawrord,Edward K.A Management Guild to Leveraged Buyouts,John Wiley&sons,New York,1987.
[15]Epstein,Edward Jay Who Owns the Corporate:Management Shareholders priority Press,New York.1986.
[16]Gilson,Remold J,The Law and Finance of Corporate Acquisitions,The Foundation Press,Minneola NY1986.
[17]P.MIKOLA(1975):Production de bois,rapport presente au Colloquesur les fortes at le bois:leurs roles dansl'environnement,interLaken(Suisse),1975,9,22-26
[18]BOYCE,J.S.Forest plantation protection against sense andinset pests.FAO Foresty Paper,1954(3):41
[19]Levins.R,and M.Wilson.Ecological theory and pest management.Annual REview of entomology.1979,(25):7-29
[20]Root.R.T.some consequences of ecosystem texture.In EcosystemAnalysis and Prediction.S.A.evin,ed.Ind.Appl.Math,Philadelphia,PA.1975:27-43
[21]Project Finance Yearbook 2000 2001 Edited by Michaela Crisell,Euromoney Publication 2002
[22]E.R.Yescomble,Principles of Project Finance Boston:Academic Press,2002
[23]George K.Miller,Chris Lin and Alex L.Wang.Project Documentation.Debt Finance London:Euromoney Books,2000.
[24]Salomon Smith Barney Guide to Mortgage-Backed and Asset-Backed Securities Lakhbir Hayre,editor New York:John Wiley& Sons Inc.,2001
[25]Investing in Asset-Backed Securities,edited by Frank J.Fabozzi,New Hope,PA:Frank.Fabozzi Associates,2000
[26]Livingston G.Douglas,The Bond Market,Chicago,Illinois:Probus Publishing,1995
[27]Graham D.Vinter,Project Finance,London:Sweet & Maxwell Limited,1998
[28]David C.Bonsall,London:Butterworths,1990
[29](美)波斯纳著,蒋兆康译.法律的经济分析[M].北京:中国大百科全书出版社,1997.
[30]Charles van Marrewijk.Capital accumulation,leaming,and endogenous growth,Oxford Economic Papers,51(1999)
[31]Alberto F.Ades and Eduard L.Glaeser.Evidence on Growth,Increasing Returns,and the Extent of the Market,the Quarterly Journal of Economics,1999
[32]国家林业局森林资源管理司.第六次全国森林资源清查及森林组状况[J].绿色中国,2005(1)11-12
[33]张勇,王宏斌等.森工企业资本运营的思考[J].林业财务与会计,2000.1
[34]孔爱国.现代投资学[M].上海:上海人民出版社,2000.8
[35]周力军.资本运营之路[J].商业时代,2001.1
[36]张蕾.半个世纪的奋进--中国林业50年发展成就和展望[J].中国林业,1999.10:27-31
[37]张春霞等.更新观念加快国有企业改革的步伐.林业经济[J],1998.5:60-65
[38]周生贤.加快林业发展深化国有林区改革促进东北老工业基地振兴和社会全面进步.林业经济[J],2003(12)4-5
[39]陈世清,颜文希.有关商品林资产运营问题的探讨[J].中南林学院学报,1999.2
[40]杨文杰,周庆生等.关于林业经营形式的探讨[J].西北林学院学报,2000.3
[41]张长交.林业资本运营的探讨[J].林业经济问题,20003
[42]谭俊.关于大兴安岭林业集团公司实行资本运营的初步思路[J].内蒙古林业调查设计,1997.3
[43]刘江,汤乐华.对国有企业资本运营基本要素的探讨[J].商业研究,2000.4
[44]王兆君.国有森林资源资产运营研究[M].北京;中国林业出版社,2003,1-2
[45]田国双,柏连玉.黑龙江省森工企业资本运营问题研究的意义[J].林业财务与会计, 2003(8)10-11
[46]蒋敏元.东北经济区林业发展战略研究[M].哈尔滨:东北林业大学出版社1991,171-178
[47]张蕾.试论国有林区森工企业的战略性调整[J].林业经济.1998.21-25
[48]胡江云.充实战略伙伴关系内容-促进中俄森林资源开发与合作[J].国际贸易,2004,(2):35-38.
[49]和爱军.可持续森林经营当中的资本评价理论和方法[J].中南林业调查规划,2001
[50]牛建高,王志勇.新编企业投资学[M].大连:东北财经大学出版社,2004.10
[51]祝列克.林业经济论[M].北京:中国林业出版社,2006.8
[52]杜崇军.关于调整完善国有林区森工企业所有制结构的思考[J].林业经济1998:29-35
[53]师伟杰,邵树云.森林资源管护经营[M].哈尔滨;东北林业大学出版社,2000 24-27
[54]叶竣.社会经济协同发展理论一可持续发展的战略创新[M].合肥:安徽大学出版社,1999
[55]张建国.森林生态经济问题研究[M].北京:中国林业出版社,1986
[56]刘红忠.中国对直接投资的实证研究及国际化比较[M].上海:复旦大学出版社,2004:34-36
[57]肖卫国.跨国公司海外直接投资研究[M].武汉:武汉大学出版社,2002:30
[58]刘红忠.中国对直接投资的实证研究及国际化比较[M].上海:复旦大学出版社,2004:34
[59]卢进勇,闰实强.中国企业海外投资模式比较分析[J].国际经济合作.2005:24-27
[60]李兴文.我国企业对外直接投资方式之比较分析[J].广东经济管理学院学报,2003(2):53
[61]张继鸿.论中国企业对外直接投资的战略选择[J].理论纵谈,2004(11):12-15
[62]蒋敏元.以生态环境建设为主体的新林业发展战略研究[M].哈尔滨:东北林业大学出版社,2002
[63]王承祖.实现森林可持续经营促进社会生产力发展[J].林业经济,2001(9)18-19
[64]国家林业局调研组.吉林森林工业集团的探索及启示[J].林业经济,1998.6
[65]成之德.资产证券化理论与实务全书[M].北京:中国言实出版社2000年
[66]路透编.债券市场导论[M].北京:北京大学出版社2001年8月
[67]田国双,柏连玉.黑龙江省森工企业林业资金核算体系建立和发展的研究[J].林业财务与会计,2004(1)24-25
[68]陈胜群.现代成本管理论[M].北京:中国人民大学出版社,2002:92-96
[69]程兆星.谈制造业如何有效降低成本[J].市场与管理.2005,(2):46-48
[70]于启武.质量管理学[M].北京:首都经济贸易大学出版社,2003:358-372
[71]李强,王晓莉.强化木材检验管理提高企业经济效益[J].林业机械与木工设备.2004,(5):51-52
[72]王坚平.国际企业管理学[M].北京:科学出版社,2000:83-96
[73]刘家明.谈国际工程战略联盟合作伙伴的考察工作研究与理论探讨[J].市场与管理.2007,(2):52-54
[74]时致衡.我国基础设施建设引进外资的两条可行之路:BOT与TOT模式[J].计划与市场探索,2000.(6).
[75]崔智敏.西部运用TOT模式融通内资问题的探索[J].陕西经贸学院学报,2000.(5).
[76]王璐.BOT与TOT:两种投融资方式之比较[J].经贸实务,2003.(4).
[77]钟翼.如何解决西部城市建设中的融资问题[J]中国房地产金融,2002.(8).
[78]韩丽.马克思与波斯纳的经济分析法运用比较[J]政治与法律,2002.(1).
[79]苏红,我国西部发展中BOT立法问题刍论[J]黑龙江政法管理干部学院学报.2003,(2).
[80]俞志海.上海市政府的现行筹资方式分析及建议[J]基建优化,2002.(1).
[81]田国双.黑龙江省森工企业资本运营研究[M].哈尔滨:东北林业大学出版社,2004
[82]戴大双.项目融资[M].北京:机械工业出版社,2005.
[83]赵忠良.BOT项目风险分析与探索[J].经济论坛,2006(1):95-96.
[84]于晓春.浅析BOT的应用[J].教育财会研究,2006(3):33-35.
[85]李春好,曲久龙.项目融资学[M].北京:科学出版社,2004.
[86]马泽平.资产证券化—基础设施项目融资另辟蹊径[J].中国投资,2006(8):109-111.
[87]马秀岩.项目融资[M].北京:中国财政经济出版社,2002,10.
[88]蒋先玲.项目融资[M].北京:中国金融出版社,2004,8.
[89]徐冬根.论政府在国际项目融资中的主导作用[J].法制论丛,2004,5.
[90]程谦.PPP融资合作方式公共项目建设投融资方式的新思路[J].四川财政,2003,
[91]谢伟东,何雯.公私合作模式融资在我国城市轨道交通项目中的实践[J].城市轨道交通研究,2006,(3).
[92]陈柳钦.运用PPP模式进行城市轨道交通建设融资[J].上海铁道科技,2006,(4).
[93]张红丽,王海芹,王东.PPP机制与城市基础设施[J].环境与可持续发展,2006,(5).
[94]陈妍芳.PPP模式在基础设施建设中应用分析[J].合作经济与科技,2006,(21).
[95]朱芙蓉.PPP模式在我国基础设施建设领域的发展前景[J].中国西部科技,2006,(25).
[96]王丽颖,宋常林,倪酪漩.中外合资企业外资伙伴选择问题探讨市场与管理[J].现代管理科学.2004,(8):55-57
[97]梁志锐.外贸企业的资金融通外向型经济[J].2002,(4):42-44
[98]袁洪岩,曲禄信.提高锯材出材率的工艺措施[J].林业机械与木工设备,2002(3):26-30
[99]宋维明.中国木材产业规模化经营的理论探析[J].2004,(4):24-30
[100]熊晓奇.海外直接投资风险与防范[M].北京:经济科学出版社,2004:159-176
[101]肖作平.资本结构影响因素实证研究综述[J].证券市场导报,2005(11):32-39.
[102]肖作平.中国上市公司资本结构特征分析[J].运筹与管理.2006[1]:66-72.
[103]郑祖玄.股权分置与上市公司股权融资行为[D],博士学位论文.复旦大学,2005.
[104]张同升,梁进社和宋金平.中国制造业省区间分布的集中与分散研究田[J].经济地理,2005(5):315-320.
[105]周杰.管理层股权结构对我国上市公司投资行为的影响[J].天津商学院学报,2005(5):36-40.
[106]张艳华.制造业R&D投资的经济效果研究[J].中国科技信息,2006(5):175.
[107]张传明,刘秋平.上市公司投资活动中非理性行为剖析[J].特区经济,2005(11):72-73.
[108]姜宏伟,黄清.黑龙江省森工重点国有”院墙企业”发展现状与对策的研究[J],中国林业经济,2006.2
[109]田宝强,黑龙江森工老工业基地发展分析及对策[J],林业经济,2006.1
[110]于长辉,姜宏伟.关于完善黑龙江省森工管理体制问题的探讨[J],林业经济,2006.1
[111]蒋薇.WTO体制下BOT投资方式的扩展适用[J],商场现代化,2006(1):256-257.
[112]杨学春,牛瑞萍,国有林区森工企业引入BOT融资模式探讨[J],森林工程,2007(2):23-26
[113]王之光.中俄林业与木业合作的市场机遇分析[J].木材科学.2004,(9)39-40
[114]徐兆杰.俄罗斯同日本等国家的木材贸易[J],北方经贸.2000,(2):23-26
[115]刘滨凡.中俄木材贸易的有益探讨[J].森林工程2004,(3):14-16
[116]黄清,李淑华.中俄林业合作的政策基础与发展动向[J].国外合作与借鉴2003,(6):45-46
[117]齐科,俄罗斯的投资环境[J].保护俄罗斯中亚东欧市场.2004,(1):46
[118]袁丁.对企业投资风险及规避对策的思考[J].企业经纬.2002,(1):23
[119]http://cn.ruschina.net/test/sihnvyul/nvyultmeczhulevy/nvyulevymshg/
[120]牛燕平.俄罗斯远东地区人口与劳动率资源问题[J].西伯利亚研究,2004,(6):31-33
[121]宋魁.俄罗斯远东林业和木材加工业走势与中俄林业合作[J].东欧中亚市场研究2001,(10):39
[122]殷剑平.俄罗斯远东运输市场研究[J].西伯利亚研究.2000,(5):47-49
[123]阎红菊.2004年俄罗斯投资环境评定[J],俄罗斯中亚东欧市场.2005,(5):32-37
[124]孙托宁.论中俄林业合作[J].林业经济.2004(4):57-61
[125]Collis D.J.,C.A.Montgomery.Creating the Advantage a Firm.Harvard Business Review.1998,(May-June):50-78
[126]安实,王建,赵泽斌.风险投资理论与方法.北京:科学出版社,2005.5
[127]Raven craft,David J Mergers,Sell-ofls,and Economics Efficiency,The Brooking Institute,Washington D.C,1987.
[128]Scherer,F.M.and David Ross.Industrial Market Structure and Economic Performance,Houghton Mifflin Co,Boston,1990.
[129]张超英,翟祥辉.资产证券化原理实务实例[M].北京:经济科学出版社,1998.2
[130]Hans Peper Gruner and Burlhard Heer.Optimal flat-rate taxes on capital areexamination of Lucas supply side model,Oxford Economic Papers,52(2000)
[131]Abigail Barr.Social capital and technical information flows in the Ghanaian manufacturinp-sector.Oxford Economic Papers,52(2000)
[132]David Fielding and Michael Bleaney Monetary discipline and inflation in developing countries:the role of the exchange rate regime.Oxford Economic papers,52(2000)
[133]Amihild,Yakov.ed Leveraged Management Buyouts Causes and Consequences,Home Wood,Ⅲ-Dow Jones-Irwin,1989.
[134]Auerhach,A.ed Merger and Acquisition,Chicago:university of Chicago press,1988.
[135]陈箫竹.我国企业债券市场的缺陷及其对策[D].硕士学位论文 四川大学,2005.
[136]邓舸.上市公司对外担保存在的问题与风险防范[J].证券市场导报,2004(12):53-57.
[137]郭鹏飞,杨朝军和孙培源.中国上市公司资本结构行业间差异实证研究[J],系统工程理论与实践,2004(5):9-15。
[138]何进日,周艺.债务融资对企业过度投资约束的分析[J],湘潭师范学院学报(社会科学版),2004(5):43-45
[139]胡奕明,谢诗蕾.银行监督效应与贷款定价-来自上市公司的一项经验研究[J],管理世界,2005(5):27-36.
[140]刘勤,陆满平,寻晓青等.变更募集资金投向及其监管研究[J].证券市场导报,2002(1),36-40
[141]童盼.负债期限结构与企业投资规模:来自中国A股上市公司的经验研究[J],经济科学,2005(5):93-101.
[142]童盼,支晓强.股东-债权人利益冲突对企业投资行为的影响[J].管理科学,2005(10):65-74.
[143]王晓春.长三角制造业上市公司业绩不突出的实证分析[J].江苏纺织,2004(12):14-17.
[144]王新芳.发展亚洲债券市场研究[D].硕士学位论文.广西大学,2005.
[145]王艳,孙培源和杨忠直.经理层过度投资与股权激励的契约模型研究[J],中国管理科学,2005(1):127-131.
[146]伍利娜,陆正飞.企业投资行为与融资结构的关系[J].管理世界,2005(4):99-105.
[147]中国对外经济贸易年鉴编辑委员会编.中国对外经济贸易年鉴(2003)[M].北京:中国对外贸易出版社,2003.
[148]国家林业局.2002中国林业统计年鉴[M].北京:中国林业出版社,2003.
[149]蔡丹,李丹.项目融资模式探析[J].科技管理研究,2005(9):266-268.
[150]曾晖.我国基础设施PPP模式的应用研究[J].云南财经学院学报(社会科学版),2005,(4).
[151]宋维明.国际经营学基础[M].北京:中国林业出版社,2003:82-90
[152]郭松克,张效梅.孔祥慧企业投资学[M].郑州:河南人民出版社,2002:19-26
[153]范晓屏.国际经营与管理[M].北京:科技出版社,2002:395-404
[154]陈蔚.企业跨国直接投资的风险管理[J].理论导刊.2004,(12):17-18
[155]张汉亚,张长春.投资环境研究[M].北京:中国计划出版社,2005:40-52
[156]迈克尔·波特.竞争战略[M].北京:华夏出版社,2004:46-48
[157]Don R.Hansen,Maryanne M.Mowen Cost Management Accounting and Control.2003:13-17
[158]Hamel.Strategy as Revolution.Harvard Business Review.1996,(4):67-82
[159]卓乃坚.国际贸易支付与结算及其单证实物[M].北京:清华大学出版社,2005:64-86
[160]王丽颖,宋常林,倪酪漩.中外合资企业外资伙伴选择问题探讨[J].现代管理科学,2004,(8):55-57
[161]梁志锐.外贸企业的资金融通外向型经济[J],2002,(4):42-44
[162]袁洪岩,曲禄信.提高锯材出材率的工艺措施[J].林业机械与木工设备2002,(3);26-30
[163]宋维明.中国木材产业规模化经营的理论探析[J],2004,(4):24-30
[164]熊晓奇.海外直接投资风险与防范[M].北京:经济科学出版社,2004:159-176
[165]李一平,梁柏谦.跟单信用证下出口审单实物[M].北京:中国商务出版社,2005:112-137
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |