Group is the basic unit in company structure. It is an effective way of construct economical company to carry out group cost accounting continuously and permanently so as to promote energy saving and carbon dioxide emission reduction, reduce money expenditure and production cost. The functions of group cost accounting in the process of realize energy saving and consumption reducing, and income increasing and costsaving of chemical plants are discussed. Some practices of group cost accounting is introduced in Jilin Petrochemical Company of China National Petroleum Corporation. Combined with the reality of the company, some problems can not be ignored in group cost accounting are analyzed, and the emphases of it are confirmed.

Since the implementation of the strategy for revitalizing the old industrial bases in northeast China, the economy of Liaoning Province has made a big progress. However, the development of service industry, especially the modern producer service industry still has some problems in Liaoning Province, such as the insufficient amount of service, the lower level of service, the under marketization, and the short supply of relevant human resource, which does not gear to the rapid development of manufacturing industries. Based on the analysis of the status quo of producer service industry development, some suggestions are put forward, such as placing emphasis on the development strategically and reinforcing investmend and support, implementing industry merging strategy on the basis of equipment manufacturing industry, accepting internationally advanced producer service industry through the introduction of competition and opening policy, enhancing the talents training of producer service industry, and functioning the role of center cities to promote the development of producer service industry clusters.

There are peaks and bottoms in railway passenger transport. In the peak period, the railway must bear in all aspects of the huge load, and in the bottom, the additional investment will be idle, resulting in waste. As a public utility, while the railway sector is in the effort to reduce the transport volume difference between peak periods and bottom periods, it must maximize the social welfare. To solve these practical problems, the article is based on marginal cost pricing, combing consumer surplus situation, analyzes the peak pricing of railway passenger transport, and a mathematical model is set up. And simulation is carried out. The simulation study on the passenger rail peak pricing provides a practical approach.

The Huizhou merchants’ business philosophy and management system have left precious cultural heritage to modern economic life. The in depth study is carried out of the development process of the Huizhou merchants, operating principles, methods of operation, etc. The Huizhou merchants’ philosophy on business operating and traditional culture exists in business management, business operations, which reflects the Huizhou merchants’ enterprising spirit lasted for hundreds of years, i.e., doing business national wide and out of geographical restrictions, adhering to fair and trustworthy business principles, getting profits by taking social responsibility, and coordinating throuth the powerful function of nongovernmental chambers of commerce, and so on. All of the above have provided valuable experiences for the operating and development of modern Chinese enterprises.

The urbanization in China authentically starts after the foundation of the new China and experiences two phases of spontaneity and consciousness, which are divided by the reform and openingup. The developing process of urbanization in China shows various characteristics, such as passiveness before activeness, faster vocational transmission than regional concentration of labor force, greater policy effectiveness than market benefit, imbalance of urbanization level between regions, and incoordination of the evolution of employment structure and industry structure. Based on the retrospect of the urbanization process and its characteristics in China, this article analyzes the level of urbanization in China and discusses the gap and trend of urbanization in order to provide basis for the research and formulation of urbanization strategies.

Innovation enterprises shoulder the important mission and responsibility for the enhancement of national independent innovation ability and construction of an innovative country. The research and perfection of evaluating system for innovative enterprises are an important guarantee for the development of innovative enterprises. Based on analyzing the connotation and advantage of innovative enterprises, an evaluation indicator system is set up including innovation ability, profitability and growth power, and then using BP neural network algorithm to evaluate the innovation activities of enterprises. It provides a scientific and normalized method for innovative enterprises to assess their own innovation and development status accurately, and also provieds decisionmaking criteria for the governments to select and confirm the modelling, trial and incubating enterprises of innovative type.

In order to measure the default probability of listed companies in China, the data of non-ST listed companies and STlisted companies in the A share market of China are selected as sample based on KMV model framework. The implied volatility of share price of listed companies is calculated by applying GARCH method, and the theoretical value of dynamic default distance and default probability are acquired with the option pricing formula. Conclusion is drawn that international financial crisis has significant influence on the credit risk of listed companies in China through empirical test of calculating result and theoretical hypothesis, and that the theoretical hypothesis of KMV model dos not accord with the actual situation in China on some aspects. The direction of further research is proposed at last.

Taking Haier Group as an example, this paper researches the relevant issues concerning the Ecommerce websites of large and mediumsized enterprises based on cybermarketing. The various components are analyzed in detail and diagnosis has been carried out to the optimization of network design of the website. The success and deficiency have been found. It reveals the common problems of large and mediumsized enterprises in China in this regard. The aim is to increase the awareness of the importance of the construction of websites based on cybermarketing for large and mediumsized enterprises in China. It has referenced value for major enterprises which implement cybermarketingoriented website constructions.

Traditional value analysis does not consider the effect of the adjustments of functions and costs on competitive power and market price of products. A method called competitionoriented value analysis is designed to make up the defects. Based on valuecreating theory and overall product concepts, and with the similar way of analysis to value engineering, the method firstly takes every factor affecting competitive edge as a function item of a product, and then focuses on the anlysis of competitive power and return on investment corresponding to various values of the fuctional factors with quantified approaches, and finally the function mix is found with the most competitive power and best return on investment. The function mix obtained with the method can be a target of product development or improvement in the marketing era.

How to keep the balance between economic growth and environment protection is the key of realizing sustainable development in northeast China. On the basis of observing current situation of environmental resource utilization, the data on environment in Liaoning Province are used to positively prove the existence of environmental Kuznets curve in Liaoning Province. It is shown that the discharge of industrial waste gas, industrial dust and industrial solid wastes in Liaoning has been increasing as the increase of GDP per capita in recent years. The situation of environmental pollution control is not optimistic. The improving of environmental condition needs the concerted efforts and cooperation among governments, enterprises and nongovernmental organizations.

To keep corporate performance improving, firms' value growing and firms' competitive ability and management functions strengthening, statistics analysis methods are used to compare the difference of effectiveness of charateristics of corporate governance between two groups of samples, with one group of 227 firms marked ST、PT or published by related monitoring departements as ineffective corporate governance sample, and another group of 872 as firms of effective corporate governance sample. It tests effectiveness charateristics of corporate governance of the two samples by Ttest, the result shows that there are significant differences among 17 governance factors, such as the type of final controllers.

According to the statistics of international logistics and trade of China from 2002 to 2008, impulse response function based on VAR model is applied to fulfill dynamic empirical analysis on the relationship between international logistics and international trade. The result shows that the development of modern logistics industry can significantly improve the level of Chinese international trade. However, the rapidly developing international trade of China has weak pulling effect on the development of logistics industry. The international trade structure that processing trade takes the main proportion and lack of trade competitiveness, and the lack of effective supply of international logistics service are the main reasons for the insignificant driving effect of international trade on logistics industry.

Free samples are prevalent in fast consumables enterprises as an often used promotion tool. The types of free samples are various, and the relevant taxation issues are very complicated. It is a subject for the fast consumables enterprises to research how to prevent undue tax and not to evade due tax. Based on the new tax policies issued by the Central Government concerning the complex and diverse promotion methods, the most favorable tax policies are studied in view of the different types of free samples. This paper tries to find the optimal tax processing method to prevent paying undue tax and not to evade paying due tax.

In the background of “vigorously develop the cultural industry” which is presented by the 17th National Congress of the CPC, if Liaoning Province wants to become one of the biggest provinces and to realize the sustainable and healthy development of cultural industry, the key issue is to improve the cultural industry competitiveness. Based on the theory of the “diamond model” and its four basic components and two auxiliary components, the cultural industry competitiveness model is built, and each component is analyzed according to its influencing factors and the cultural industry status quo of Liaoning Province. Five ways of improving the competitiveness of the cultural industry of Liaoning Province are discussed: optimizing the cultural production factors; pulling the cultural market demands; clearly defining the cultural business strategy; catching the window of opportunity of developing cultural industry; enlarging the scope of the government supporting policies.

Green logistics is an inherent requirement of ecological civilization, and it is necessary to develop green logistics for the construction of ecological civilization. Green logistics is the means, and ecological civilization is the result. In the development of China’s green logistics, logistics operational subjects ignored the inherent requirement of ecological civilization, lacked a clear understanding of the restricting relationship between ecological civilization construction and green logistics industry development. It is necessary to build the development strategy of green logistics based on ecological civilization perspective from both the government level and the enterprise level. Only the perfect development strategy of green logistics can guarantee the sustainable and rapid development of China’s ecological civilization.

针对辽宁产业结构的特点，从研究产业结构演变的一般规律出发，整理辽宁省三次产业就业结构数据，分析辽宁省三次产业结构的发展变化，主要表现为：三次产业就业结构的逆工业化变动；乡村工业化停滞甚至后退；工业以重工业为主，重加工工业发展迟缓；第三产业发展滞后，内部结构层次低。指出了辽宁产业结构与产业结构演变一般规律相悖的逆工业化演变特征。

The “Five Points and One Belt” strategy is a great strategic measure taken by Liaoning Province to quickly revitalize the northeast old industrial base of China under the background of economic globalization. The successful carrying out of the strategy needs systematic formulation and implementation of policy portfolios based on the in depth analysis on the economic globalization process and its new trends. Through on spot investigations and literature review, the paper reveals the new characteristics of international trade and investment under economic globalization, and upon which the paper puts forward systematic strategic measures from the perspective of optimizing FDI attraction quality, facilitating regional economic cooperation, promoting industrial clustering development, and enhance environment protection.

针对辽宁经济转型的现状，采用SFA(随机前沿分析)方法，根据2002～2005年的数据计算了辽宁省14个城市的技术效率，结果表明，辽宁城市的技术效率从总体上是不断提升的，且不同地区的技术效率存在明显的差异，但这种差异呈现缩小趋势。结合各城市发展实际，分析得出技术效率的提升关键在于制度创新和组织创新，同时为提升辽宁省各城市技术效率提出了相应的建议。

以科学发展观和和谐社会为指导，从行为科学的角度对人的行为进行研究。从科学发展观和和谐社会的角度出发，阐述了和谐与和谐文化的内涵；并结合行为科学的理念，创新性地提出了绿色行为的概念体系，阐述了绿色行为的基本特征：不被污染的行为；健康的行为；有价值的行为。强调人的自我和谐，以促进人的行为更加科学，更有价值。

The sports equipment manufacturing industry consumes less energy and causes less pollution. Its development is the main motivity of sport industry development. However, it has a very small scale in manufacturing industry, a less inputs of funds and personnel in science and technology, and a lower level of technological innovation investment in China. It is concentrated territorially in Guangdong, Fujian, Jiangsu, Zhejiang, Shanghai, and so on. There are many problems in the process of its development, such as the smaller size of enterprises, the lower market share, the more irrational development of product structure, the slower product upgrading, and the more insufficient governmental fostering means and legal support. Countermeasures and suggestions are brought forward, namely, to foster and develop the industrial cluster of sports equipment in China, to implement brand strategy and improve the international competitiveness of the sport equipment manufacturing industry, to introduce other forms of capital and increase the proportion of non-state-run economy within sport industry, and to cultivate operation and management talents of sport industry to promote the development of it.

针对股权结构、超额关联购销与公司价值之间的关系进行研究。选取了2004～2006年间我国942家上市公司为样本，共2?590笔关联购销记录，考察了股权结构与超额关联购销以及超额关联购销与公司价值的关系。通过相关性分析发现：股权集中度与超额关联购销显著正相关，而超额关联购销与公司价值也是显著相关的，进一步的回归分析表明，超额关联购买与公司价值有着正的线性关系，而超额关联销售与公司价值存在倒U型的曲线关系。

中国经济正在进入一个新的发展阶段，现有的发展方式难以包容和应对已经或将要出现的矛盾与挑战，发展方式的转变势在必行。从以下角度对与经济发展方式转型相关的几个重要问题加以探讨：解决资源和环境约束压力的出路在于发展方式的转变和创新；在要素成本上升的背景下，赢得新的竞争优势必须加快自主创新；对区域发展差距，要更多地关注人均实际收入水平的变化；发展中的问题和矛盾只能通过进一步的更好发展来解决；改革开放仍然很重要，不能松懈，更不能动摇。

Excess liquidity has many negative impacts on the economy of China, and has brought great attention in the academia and relevant departments of government. This paper discusses the conceptual origin of liquidity, summarizes the specific attributes of liquidity, and reveals the intension of liquidity by definition. On the basis of summarization of the development of liquidity theories, the categories of liquidity are classified and the extension of liquidity is confirmed through categorization. Through the analysis of the relationship between the definition of liquidity and the categories of liquidity, the conception of liquidity is defined from the perspectives of intension and extension. Conclusions are drawn by the research：the liquidity of assets and the current assets are completely different; while traditional liquidity theories pay attention to investigation and study of the liquidity situation of assets, morden ones lay stress on the quatity of current assets; and there are many ways to define and classify the liquidity according to different standards. These research fruits provide necessary theories basis for further studies on the causes and influences of excess liquidity and insufficient liquidity.

To find the difficulties in the progress of development and competitive strengths of development zones in Shenyang, the basic situations are summarized to the Statelevel and Province level development zones, 12 development zones are evaluated concerning their competitive strenths through field research and questionnaires concerning the investment environment and labor market. Proposals are projected such as the comprehensive enhancement of the competitive strengths of the development zones, the transformation of extensive development to intensive development of the space expansions, the transition of single productive function to multiple extensive urban functions, and the formation of the cores of local economic integration, so as to solve the problems facing the development zones.

The research on social responsibility accounting and the disclosure of social responsibility accounting information is still in the initial stage and has made little progress in China. It is necessary for the accounting scholars to explore the disclosing methods of social responsibility accounting information suitable for Chinese condition based on the actual situation of the information demand for social responsibility accounting. According to the empirical analysis about the present situation of information demand of corporate social responsibility accounting in China, some recommendations and countermeasures are proposed to solve the existing problems in order to promote the harmonious development of Chinese enterprises and social economy.

As one of the core competitiveness of enterprise, enterprise culture has important influences on its operating effectiveness. Enterprise acquisition is a process of cultural reformulation, so the culture integration after acquisition is an indispensable step for a successful acquisition. Based on the connotation and characteristics of enterprise culture, the manifestation of culture conflict and the pattern of culture integration after acquisition are analyzed, and the measures of relevant culture integration patterns are brought forward.

A synthetical indicator reflecting the degree of financial crisis is established, and the impulse response function and variance decomposition method based on VAR model are applied to investigate the dynamic influence characteristics of financial crisis on car export of China from January 2008 to May 2009. The results show that the car export of China rises in a short period rather than declines immediately after the impact of financial crisis, and then it fluctuates with a declining trend, which is an unstable course; Financial crisis is a key but not exclusive factor that forecasts the variance of car export trade, and there are still other important factors influencing car export trade.

In order to study the credit risk management issue of commercial bank, systematic analysis is carried out on the Internal Ratings Based （IRB） approach of credit risk management of Basel Accord Ⅱ. The basic framework of it is summarized, and causes of the existing “black box” in the application of various credit risk management models among Chinese commercial banks are explained through analyzing the four kinds of risk element functions assumed by it in detail. The compatible relationship is explored between IRB approach and other credit risk management models, the diversified data estimating difficulties of IRB approach application in Chinese commercial banks are summarized through explaining and analyzing the inner logic relations among diversified risk element functions ascertained by credit risk management models, and the countermeasures corresponding to these difficulties are elicited accordingly.

This paper studies the issues of listed companies providing relatedparty guarantee to controlling shareholders from the perspective of financial characteristics. Based on the sample of A share companies which provides guarantee to its controlling shareholder in China stock markets in 2007, empirical verifications on the relationship between related party guarantee and financial characteristic of firms are carried out by t test and Logistic regression analysis. The results confirm that the higher the cash flow per share, the less the St companies and the lower the current flow ratio, and thus more probable that listed companies provide guarantee to their controlling shareholders.

The emergence of E-commerce has transformed the way traditional business is done. Scholars have carried out studies of different levels and depths in this field from different perspectives, such as technology, managerial applications and organizational sciences. But the research findings are fragmented and have not formed a theoretical system yet. Based on current literatures concerning the E-commerce application among small and medium enterprises at home and abroad, this article sorts them with multiple correspondence analysis（MCA），a dimensionreducing analysis method. The research focus, potential research tedency, and research approaches applicable to E-commerce research are also pointed out among small and medium enterprises in the near future.