企业合规管理论文感想怎么写初中生作文

当然应当根据论证的内容写。如：“浅谈盯住过程注意细节”是企业成功的保证，而过程和细节是论证点，证据可以在ISO质量体系标准和细节论成败等书籍找。论证企业能成功，就要在工作实际中去分析盯住过程注意细节的作用。只提一点感想，主要内容还需要自己去搜集和撰写。

写读后感要有真情实感，所以还是自己写比较好，下面提供读后感的基本写作方法帮助你写读后感：　　一、读后感的概念　　读后感的概念有两重含义：一是真实的、不受任何约束的读后感，二是一种作文的体裁，考试时要接受各种条件的约束。下面这篇读后感，就接近于第一种读后感。写这种读后感，主要是给自己看的，一定要真实，有什么感想（当然感想应当有意义，值得一写）就写什么感想，与心得笔记不同，它要展开来写，尽量像一篇文章，尽量写得生动、实在、深刻。一般应当写清楚读了什么，有什么感想，联想到了什么，对自己有什么作用等。它不追求文体、格式框框，写起来也可长可短。　　二、读后感的写法　　写读后感最重要的一点是要读出所读书籍或者文章的“眼睛”，它是你展开来写的基础、中心和出发点，这个问题我们已经在上一讲里说过了，这里就不多讲了。其次，写读后感，有它一定的规矩，有的书上把它归纳为“引、议、联、结”，四个字，想公式一样。对于这些规矩我们不可以不学，考试时只要内容有创意，套用这种公式未尝不可；但我们也不要受其所限，写成千篇一律的“八股文”，也可尝试在结构上有自己的创意，有自己的个性。但不管怎样，读后感也离不开“读”——对原文的引述、概括、评价等等，离不开“感”——自己的感想。只要把这两个字表达好了，就是好的读后感。　　三、写读后感的基本技巧　　在读过一篇文章或一本书之后，把获得的感受、体会以及受到的教育、启迪等写下来，写成的文章就叫“读后感”。　　读后感的基本思路如下：(1)简述原文有关内容。如所读书、文的篇名、作者、写作年代，以及原书或原文的内容概要。写这部分内容是为了交代感想从何而来，并为后文的议论作好铺垫。这部分一定要突出一个“简”字，决不能大段大段地叙述所读书、文的具体内容，而是要简述与感想有直接关系的部分，略去与感想无关的东西。(2)亮明基本观点。选择感受最深的一点，用一个简洁的句子明确表述出来。这样的句子可称为“观点句”。这个观点句表述的，就是这篇文章的中心论点。“观点句”在文中的位置是可以灵活的，可以在篇首，也可以在篇末或篇中。初学写作的同学，最好采用开门见山的方法，把观点写在篇首。(3)围绕基本观点摆事实讲道理。这部分就是议论文的本论部分，是对基本观点（即中心论点）的阐述，通过摆事实讲道理证明观点的正确性，使论点更加突出、更有说服力。这个过程应注意的是，所摆事实、所讲道理都必须紧紧围绕基本观点，为基本观点服务。(4)围绕基本观点联系实际。一篇好的读后感应当有时代气息，有真情实感。要做到这一点，必须善于联系实际。这“实际”可以是个人的思想、言行、经历，也可以是某种社会现象。联系实际时也应当注意紧紧围绕基本观点，为观点服务，而不能盲目联系、前后脱节。　　以上四点是写读后感的基本思路，但是这思路不是一成不变的，要善于灵活掌握。比如，“简述原文”一般在“亮明观点”前，但二者先后次序互换也是可以的。再者，如果在第三个步骤摆事实讲道理时所摆的事实就是社会现象或个人经历，就不必再写第四个部分了。

企业合规管理论文感想怎么写初中生

通过前一阶段的学习，我深刻的认识到，合规文化教育活动是在特定的历史时期形成具有农业银行金融特点的教育方式及与之相适应的管理制度和组织形式，是农业银行信奉和借鉴巴塞尔银行监管委员会的管理经验方式并付诸实践的价值观念，集中体现了农业银行员工的价值准则、经营观念、行为规范、共同信念及创造力、凝聚力、战斗力，是推动农业银行改革与发展的坚强政治保证和组织保证。可以说，这次活动的开展，让我进一步认清了岗位职责、净化了了思想、提高了领导务能力。下面，就这次学习的收获，我谈点我的见解。一、加强合规文化教育，是提高经营管理水平的需要。开展合规文化教育活动对规范操作行为，遏制违法违纪和防范案件发生具有积极的深远的意义。一方面，要统一各级领导对加强合规文化教育的认识，使之成为企业合规文化建设的倡导者，策划者、推动者。当今社会是一个知识经济社会，各种新事物不断涌现，新业务、新知识更是层出不穷。形势的发展要求我们不断加强学习，全面系统地学习政治理论、金融业务、法律法规等各方面的知识，不断更新知识结构，努力提高综合素质，更好地适应全行业务提速发展的需要。按照“一岗双责”的要求，认真履行岗位职责，特别是要注重加强对政治理论、经济金融、法律法规等方方面面知识的学习，不断提高自身的综合素质，增强明辩事非和拒腐防变的能力，做到在大是大非面前立场坚定、头脑清醒。同时，要进一步端正经营指导思想，增强依法合规审慎经营意识，把我行各项经营活动引向正确轨道，推进各项业务健康有效发展。要在我行内部大兴求真务实之风，形成讲实话，报实情，出实招，办实事，务实效的经营作风，营造良好的经营环境，提升管理水平，严明纪律，严格责任，狠抓落实，严格控制各类道德风险、经营风险和管理风险，维护和提升农行形象。一方面，要提高全体员工对加强企业合规文化教育的认识，全行干部职工是泉州农行企业合规文化建设的主体，又是企业合规文化的实践者和创造者，没有广大员工的积极参与，就不可能建设好优良的合规文化企业，更谈不上让员工遵纪守法。从现实看，许多员工对企业合规文化教育建设的内涵缺乏科学的认识和理解，把企业合规文化建设与企业的一般文化娱乐活动混淆起来，以为提几句口号，组织一些文体活动，唱唱跳跳就是企业合规文化建设。要集中时间、集中精力做好财会人员的培训、考核，业务培训力求达到综合性、系统性、专业性、实用性、提升性，要使所有会计出纳人员人人熟知制度规定，个个争当合格柜员，柜面成为营销舞台；要强化财会人员政治、思想和职业道德的培训，针对不同岗位的实际情况，采取以会代训、专题培训等不同形式，力求使财会队伍的综合素质在原有基础上再上一个等级。通过系列活动，使全体员工准确把握企业合规文化建设的真正科学内涵，自觉地融入到企业的合规文化建设中去，增强内控管理意识，狠抓基础管理，促进依法合规经营。二、加强合规文化教育，是建立长效发展机制的需要。企业合规文化教育建设是一项工程浩大的系统性工程，不是一朝一夕就能建成的。要合理确定发展目标，在一个时期内要有一定的规划目标，最终建立适应企业长远发展的机制。从我行来看，他应该包括企业精神、价值观念、企业目标、企业制度、企业环境、企业形象、企业礼仪、企业标识等内容，形成有自已特色的文化经营理念。首先要采取走出去、请进来等形式，通过学习、交流、研讨使全体员工认识到农业银行应如何发展，员工在自已的岗位上应如何做好自已的工作，与别的员工相比差别有多大，应如何改进；在新兴支行这个大家庭中自已是什么角色，自已出了多少力，对农行的改革与发展有何建设性意见。要通过谈认识，谈个人的人生观、世界观、价值观，以此建立我行的合规文化，进而提高农行的凝聚力、战斗力。其次要与案件专项治理和正在开展的治理商业贿赂专项工作结合起来，要统筹兼顾，合理安排，加强对易发不正当交易行为和商业贿赂的业务环节的分析研究，突出重点，有的放矢地开展专项治理，坚决纠正经营活动中违反商业道德和市场规则，影响公平竞争的不正当行为，依法查处商业贿赂案件。要通过开展教育活动，鼓励员工检举违纪违法的人和事，提供案件线索，推动案件专项工作深入开展，提高企业合规文化。最后要结合工作实际，认真开展规范化服务，按照总行各项规章规定中的条款，对一些细节问题、难点问题要进行专项学习。对当前的业务经营和柜台服务形势，认真总结和细分客户群体和业务需要，整合有限资源，对存在较大矛盾和服务困难的服务焦点要集思广益，打开思路，不断创新服务方式，以最大的限度满足客户需要，提升企业合规文化精华。三、加强合规文化教育，是提高经济效益的需要。加强合规文化教育的主要目的，是通过提高企业的凝聚力、向心力，降低金融风险，实现企业效益的最大化。工作中，应该做到“三要”。一要树立正确指导思想。要在追求盈利的同时重视资金的安全性和流动性，防止出现为了片面追求高速业务增长而忽视风险防范和内控机制建设的倾向。特别要防止企业炒银行的思想。一个项目必然会引起多家银行竞争，在竞争中企业肯定会提出一些不合理的条件让银行增加贷款风险，要很好权衡利弊，切忌为了芝麻而丢了西瓜。宁愿不发展，不要盲目发展，而造成新的资金沉淀。二要建立健全各项规章制度。要始终把制度建设放在突出位置，注重用制度来约束人，用制度规范日常行为。为此，要结合工作实际，制订并完善一系列规章制度，坚持用制度来规范业务经营过程，确保有章可循，切实堵住各种漏洞，防止违规行为的发生，确保每一个环节都不出现问题。要认真借鉴国际先进经验，积极运用现代科技手段，建立健全覆盖所有业务风险的监控、评估和预警系统，要重视贷款风险集中度及关联企业授信监控和风险提示，重视早期预警，认真执行重大违约情况登记和风险提示制度。要建立健全内控制度，保证经营的安全性、流动性、效益性，建立自我调整，自我约束、自我控制的制衡机制，要在追求自我经济利益的过程中建立健全不断自我完善的内部控制制度，加强操作风险防范。四要坚持思想教育。要紧紧抓住思想教育这一重要环节，经常开展有关规章制度的学习，有针对性地进行党风廉政教育，不断增强依法合规经营的意识，利用金融系统身边发生的案例进行现身说法，使全体职工始终保持清醒头脑，自觉抵制各种腐朽思想的侵蚀。

首先要懂得企业管理的一些基本知识，然后通过实践可以找到企业管理的一些方式方法，这样才能有条有理的写好论文。

企业合规管理论文感想怎么写啊初中生

合规管理对于企业来说具有促进企业稳健经营运行、防范违规风险、规范员工行为、防止决策失误、减少生产安全方面出现的问题等重要意义。合规管理的重点在于企业应如何开展经营活动，其首要内容包括公司治理(对上市公司而言，主要涉及在证券监管方面的合规事务)、行业监管方面的其他合规事务、法律风险防范、其他内部道德规范和规章制度(包括行为守则)。合规管理的对外任务(也是其首要任务)是保证企业妥善履行其对外部利害关系人所承担的责任，如信息披露、保护公共利益、公平竞争、保护股东利益、不侵犯第三方权益等;对内任务是从整体上改善内部管理控制，进而提高企业的全球竞争力。合规管理的核心理念：全员合规、合规从高层做起、主动合规、合规创造价值。合规管理三层含义：第一，合规管理是基于证券公司合规风险的事前管理活动，既有监管层监管活动在证券公司的功能性延伸，也是证券公司管理的内生性要求。第二，证券公司的合规管理接受监督当局的指导，并与监管当局的监管目标保持高度一致性。第三，合规管理是全过程覆盖的管理活动。

这个么很简单，网上搜搜窝，肯定有的

企业合规管理论文感想体会初中生作文

述合规活动心得体会健全的合规风险管理机制，成熟的合规文化，是构建银行有效的内部控制机制的基础和核心，从而也为健全银行内控体系、提高市场竞争力奠定了基础。至此要构建未来和谐的农行，就要积极倡导合规文化，不断提高自身综合素质和执行能力。现就此次学习活动的心得总结几点体会。一、爱岗敬业、无私奉献。在平凡中奉献，爱岗敬业是各行各业中最为普遍的奉献精神，它看似平凡，实则伟大。从大的方面来说，一份职业，一个工作岗位，都是一个人赖以生存和发展的基础保障。从小的方面讲，比如我们农行，每一个人所从事的工作岗位都是个人生存和发展的保障，也是农行存在和发展的必需。作为一个金融单位的职工更应在自己所从事的职业上讲求道与德，如果路走得不对就会犯错误，就会迷失方向；如果没有德，就难于为人民服务，就谈不上自己的事业，也就没有单位事业的兴旺，就没有个人事业的发展，也就失去了人身存在的社会价值。二、增强规章制度的执行与监督防范案件意识。通过此次合规教育活动，找到了自我正确的价值取向与是非标准，找准了工作立足点，增强了合规办理和合规经营意识，通过对相关制度的深入学习，对提高自己的业务素质和执行制度的自觉性有了更高的要求，为识别和控制业务上的各种风险增强能力，积极规范操作行为和消除风险隐患，树立对农行改革的信心，增强维护农行利益的责任心和使命感及建立良好的合规文化都起到了极大的帮助。

会计电算化条件下的企业内部控制制度摘要：随着电子信息技术的普及，实行会计电算化管理的企业越来越多，文章就如何建立一整套适合电算化会计系统的内部控制制度进行了初步探讨。　　关键词：会计电算化；内部控制　　　　内部控制是企业单位为保护其资产安全、保证信息的完整和正确、促进经营管理政策得以有效实施、提高经营效率、控制经营风险、防止舞弊行为发生进而制定的各项规章制度、组织措施、业务处理手续等控制措施的总称。电子信息技术日益普及，企业建立了电算化会计系统后，会计核算和财务管理环境发生了很大的变化：一方面，由于使用了计算机，会计数据处理的速度加快了，会计核算的准确性和可靠性也有了很大的提高，减少了因疏忽大意及计算失误造成的差错；另一方面，会计电算化的实施，也为企业的内部控制带来了许多前所未有的新问题，对企业内部控制制度造成了极大的冲击。　　　　一、内部控制环境发生了变化　　　　企业使用计算机处理会计和财务数据后，企业会计核算的环境发生了很大的变化，会计部门的组成人员从原来由财务、会计专业人员组成，转变为由财务、会计专业人员和计算机数据处理系统的管理人员及计算机专家组成。会计部门不仅利用计算机完成基本的会计业务，还能利用计算机完成各种原先没有的或由其他部门完成的更为复杂的业务活动，如销售预测、人力资源规划等。　　随着远程通讯技术的发展，会计信息的网上实时处理成为可能，业务事项可以在远离企业的某个终端机上瞬间完成数据处理工作，原先应由会计人员处理的有关业务事项，现在可能由其他业务人员在终端机上一次完成；原先应由几个部门按预定的步骤完成的业务事项，现在可能集中在一个部门甚至一个人完成。　　　　二、内部控制的内容也更加广泛　　　　在电算化方式下，内部控制的内容在传统方式的基础上，又出现了许多新的问题，主要有以下几个方面：　　（一）确保原始数据操作的准确性　　在电算化会计中，电子计算机输出的数据是在程序控制之下，对输入的原始数据自动进行加工处理，并储存于磁性介质上。所有记账、分析及编制会计报表等工作均在计算机程序的控制下自动进行。然而，电脑中的原始数据必须是由人工事先进行审核和输入计算机的，这就要求一切数据的处理方法和过程都必须规范化，并保持准确性和相对的稳定性，这样才能保证会计信息质量的真实性、完整性和准确性。　　（二）严格控制操作人员的权限　　授权、批准控制是一种常见的、基础的内部控制。在手工会计系统中，对于一项经济业务的每个环节都要经过某些具有相应权限人员的审核和签章。但会计电算化后，职能划分发生了巨大的变化。因为业务处理全部都是以电算化系统为主，电算化功能的高度集中导致了职责的集中，某些人员既可从事数据的输入，又可负责数据的输出和报送。因此，如果不加强内部控制，就会使某些计算机操作人员直接对使用中的程序和数据库进行个性操纵处理结果，加大出现错误的风险。　　（三）要避免会计档案无纸化和电脑操作无形化带来的风险　　在手工会计系统中，企业的经济业务发生均记录于纸张之上，增、删、修改了的会计凭证或会计账册都可以从各自的笔迹和印章上分清责任。会计电算化后，会计凭证转变为以文件、记录形式储存在磁性介质上，使会计核算无纸化，修改数据不留痕迹。电磁介质也易受损坏，且有丢失或毁损的危险。所以会计电算化对会计档案管理形式提出了更高的要求。不仅要保存好相关的纸质数据文件，还要保存、保管好已存储在电子介质中的各种会计数据和计算机程序。如计算机机内及磁盘内会计信息安全保护、计算机病毒防治，以及计算机操作管理等。　　　　三、加强电算化系统的内部控制制度建设的具体措施　　　　（一）操作程序控制制度化　　为了保证信息处理质量，减少产生差错和事故的概率，应制定严格的操作规程。操作规程主要指计算机业务处理过程的具体操作步骤和具体要求，包括各种操作命令、各种设备的使用说明以及非常情况的处理等。其内容主要包括：（1）各种录入的数据均需经过严格的审批并具有完整、真实的原始凭证；（2）数据录入员对输入数据有疑问，应及时核对，不能擅自修改；（3）发生输入内容有误的，需按系统提供的功能加以改正，如编制补充登记或负数冲正的凭证加以改正；（4）开机后，操作人员不能擅自离开工作现场；（5）要做好日备份数据，同时还要有周备份、月备份。当然，这些制度还必须随着企业经营的变化而不断修改完善。只有通过完备详尽的制度才能减少错误的发生，从源头上确保会计信息的真实性和可靠性。　　（二）必须制定相应的组织和管理控制制度，明确职责分工，加强组织控制　　职责分工首先是将电算化部门与用户部门的职责相分离。会计核算软件正式投入使用后，原有会计机构必须做相应调整，对各类人员制定岗位责任制度。会计电算化后的工作岗位可分为基本会计岗位和电算化会计岗位。基本会计岗位可包括：会计主管、出纳、会计核算、稽核、会计档案管理等工作岗位；电算化会计岗位包括：直接管理、操作、维修计算机及会计软件系统等工作岗位。机构调整必须同组织控制相结合，以实现职权分离，有效地限制和及时发现错误或违法行为。如规定系统开发人员和维护人员不能兼任系统操作员和管理人员等。　　不相容职责的恰当分离可以为避免单独一人从事和隐瞒不合规行为提供合理的保证，但是，合伙即可避开这类控制，况且控制措施发挥作用的有效程度关键还要取决于执行人员的实际行动。因此，在考察对发生故意错弊行为的意图进行控制的策略方面，可以考虑增加施行这种行为的难度，增加被逮住或结果失败的可能性，并加大对此类行为的惩罚力度。实施这一策略的两种有代表性的方法就是实行职责轮流制和内部审计制度。除部分组织程序有特别规定以及不能实行职责轮流制的岗位外，员工应该轮换工作。　　（三）加强系统与网络的安全控制，严格系统操作环境管理　　加强系统安全控制主要应从防止未经授权的人员擅自动用系统各种资源。保护程序和数据的安全，减少因外界因素导致计算机故障等方面入手。主要的控制措施包括：（1）订立内部操作制度，禁止非电脑操作人员操作财务专用电脑；（2）设置操作权限限制；（3）操作人员身份的密码控制，规定交接班手续和登记运行日志；（4）数据存储和处理相隔离，严格控制系统软件的安装与修改，对系统软件进行定期的预防性检查，系统被破坏时，要求系统软件具备紧急响应、强制备份、快速重构和快速恢复的功能。　　网络安全指标包括数据保密、访问控制、身份识别等。针对这些方面，可采用一些安全技术，主要包括：数据备份及机器的使用规范，U盘专用及防病毒感染，数据加密技术，访问控制技术，认证技术等。网络传输介质、接入口的安全性也是应该引起注意的问题，尽量使用光纤传输，接入口应保密。通过上述技术可基本确保财务信息在内部网络及外部网络传输中的安全性。　　（四）加强内部审计　　内部审计既是公司、企业内部控制系统的重要组成部分，也是强化内部会计监督的制度安排。加强内部审计能检查出发生的错误，打消作弊或犯罪的意图。内审人员应定期规则地检查与计算机有关的控制目标、过程以及遵照情况，核实数据和程序的完整性。对会计资料定期进行审计，审查电算化会计账务处理是否正确，是否遵照《会计法》及有关法律、法规的规定，审核费用签字是否符合有关内控制度，凭证附件是否规范完整等；审查电子数据与书面资料的一致性，如查看账册内容，做到账表相符，对不妥或错误的账表处理应及时调整；监督数据保存方式的安全、合法性，防止发生非法修改历史数据的现象；对系统运行各环节进行审查，防止存在漏洞。　　（五）做好电算化会计档案管理工作　　在实行会计电算化之后，随着存储介质的改变，对会计档案管理的要求也比较严格。同时，对会计档案的概念也就有所发展。在会计电算化情况下，除了打印输出的账、证、表以外，整个系统开发形成的全套文档资料都属于会计档案的范畴。另外，对存有会计数据的有关介质也应妥善保管。　　企业已有的控制措施一般都是为重复发生的业务类型而设计的，因此会对不正常的或未能预料到的业务类型失去控制的能力。企业处在经常变化的环境之中，这就会导致原有的控制程序对新增的内容失去控制作用，在变化过程中可能会发生差错和不合规行为。应建立一种例行过程的反馈机制，监督控制的功能。此外，控制所寻求的保证水平有必要根据其成本而定，一般来说，控制程序的成本不能超过风险或错误可能造成的损失和浪费。当避免损失的努力不符合成本效益原则时，商业保险是免遭过大损失或者是可能性小的发生不频繁损失的最好方式。购买承保保险总额大小取决于管理者偏好以及企业能够承受系统风险所引起损失的大小。保险并不针对普通操作上的薄弱点，但是，它能保护系统因破坏者、自然灾害、盗窃文件者、盗用者、能接近系统的员工以及因失去文件、软硬件或数据中断所引起的收入损失。　　　　参考文献：　　1、朱荣恩内部控制评价[M]时代出版社，　　2、庄明来会计电算化研究[M]中国金融出版社，　　3、付得一会计信息系统[M]中央广播电视大学出版社，

抱歉！内部资料不得外泄！

企业合规管理论文感想怎么写初中生英语

Enterprise Management IncentivesA guide for employees， employers and advisersThis guidance aims to take you through the qualifying requirements for Enterprise Management Incentives (EMIs) It is divided into sections which explain each part of the legislation contained in Schedule 5 Income Tax (Earnings and Pensions) Act Detailed points are covered in a question and answer It also explains some key terms Unless otherwise stated， the statutory references in this guidance are to the Income Tax (Earnings and Pensions) Act 2003， and the abbreviations ITEPA 2003 and Sch 5 have been used Remember that if you grant EMI options you may also have to consider other laws and For example， there may be company law and regulatory requirements to comply Such matters are not covered in this guide so you should consider whether you need to take relevant professional The information contained here is for guidance EMI options must at all times comply with the provisions of Schedule 5 ITEPA What’s in this guidance * What are Enterprise Management Incentives (EMIs)? * How EMIs work * Qualifying companies * What makes an employee eligible? * About the options * Notification of grants of options * Income tax and National Insurance contributions * Capital gains tax * What happens when a company reorganises? * Useful contacts * EMI terms explainedWhat are Enterprise Management Incentives (EMIs)?EMIs are tax advantaged share They are designed to help small， higher risk companies recruit and retain employees who have the skills to help them grow and They are also a way of rewarding employees for taking a risk by investing their time and skills to help small companies achieve their How EMIs workTax advantaged share options with a market value of up to £100，000 may be granted to a qualifying employee of a qualifying company， subject to a total share value of £3 million under EMI options to all The shares must be in an independent trading company that has gross assets of no more than £30 The grant of the option is tax-free and there will normally be no tax or National Insurance contributions (NICs) for the employee to pay when the option is There will normally be no NICs charge for the If the shares are sold at a gain， any capital gains tax (CGT) charge may be reduced because taper relief will normally start from the date that the option is The employer must notify HMRC of an award of EMI options within 92 days of the grant of the Throughout this guidance all references to employer are to the employing How companies qualify for EMIFor companies to qualify they must have maximum gross assets of no more than £30 million; for groups， this applies to the assets of the group as a The company whose shares are the subject of the option must be independent， and the company or group must be Companies carrying on certain trades will not There is more detail on qualifying How options qualify for tax relief under EMIIf an option is to qualify for tax relief: * the option has to be notified to HMRC in time and as required * the company whose shares are under option has to be a qualifying company * the type of share under option has to qualify * the employee has to be eligible * the terms of the option have to What makes an employee eligibleTo qualify for EMI an employee has to be employed by the company whose shares are the subject of the option， or by a An employee must spend at least 25 hours a week working for the company or the If his hours are shorter， he must spend at least 75% of his working time working as an employee for the company or There are more details on employee How EMIs workThis section outlines the main requirements for options to qualify under EMI， they are: * the purpose of the option * the maximum entitlement of the employee and * the overall limit on options to be granted by the The purpose of the optionThe options must be granted for commercial reasons to recruit or retain employees in a company， and not as part of an arrangement one of the main purposes of which is to avoid (Para 4 Sch 5)Can a company cancel existing options and replace them with EMI options?If the option is granted to recruit or retain employees the purpose test is This will depend on the facts and all the Maximum entitlementNo employee may hold unexercised qualifying EMI options with a market value of more than £100， The market value is taken at the date of The value to be used is the unrestricted market value， that is， the value of shares under option without taking into account any restrictions or the risk of forfeitureIf an option granted to an employee causes the £100，000 limit to be exceeded， the excess will not qualify as an EMI Are there limits on the number of qualifying options that an employee may be Granted within a particular period?Y Once an employee has been granted EMI， or EMI and Company Share Option Plan (CSOP) options up to the £100，000 limit， he must wait until 3 years after the last of these options was granted before he can be granted any more EMI qualifying options， even if he has exercised or released some of the He can then be granted further EMI options to the extent that any other EMI or CSOP options then held by him are below the £100，000 (Para 6 Sch 5)How are shares valued for the purposes of the £100，000 limit?The market value of any shares for this purpose is the price they might reasonably be expected to fetch on the open market， free from any restrictions or risk of forfeiture to which they may be If the shares under option are quoted on the London Stock Exchange， the market value is based on the prices on the Stock Exchange’s Daily Official L If shares are not quoted on the London Stock Exchange， the company may offer its own In that case， HMRC may enquire into the Alternatively， the company can ask HMRC Shares and Assets Valuation (SAV) to agree a valuation with them before the option is granted or whenever a valuation is Companies， or advisers， may find this If the exercise of the option is subject to performance conditions will this affect the determination of market value?N Performance conditions are not taken into account when determining the market value of the shares under Is there a limit on the number of employees who may hold EMI options?N Any number of employees may hold EMI options in a company or group， subject to a maximum of £3 million as the total value of shares under EMI option in a Qualifying CompaniesThis section sets out the conditions a company has to meet to qualify for EMI， they are: * independence * having only qualifying subsidiaries (including qualifying property managing subsidiaries after 17 March 2004) * gross assets * trading The requirements that companies have to meet for options to qualify under EMI are similar to the requirements for the Enterprise Investment Scheme， the Corporate Venturing Scheme and Venture Capital T However， both quoted and unquoted companies can qualify for EMIIndependenceA company whose shares are subject to EMI options must not be: * a 51% subsidiary (more than 50% of its ordinary share capital owned by another company)， or * controlled by another company (or another company and persons connected with it)Arrangements must not exist which could result in the company becoming a 51% subsidiary or otherwise being (Para 9 Sch 5)Control in this context means the power of one company to ensure that the affairs of another company whose shares are subject to EMI option are conducted in accordance with that company’s This may be through share ownership， voting power， or because of any powers conferred by Articles of Association or other Qualifying subsidiaries (before 17 March 2004)For options granted before 17 March 2004， all of a company’s subsidiaries must be qualifying That is， the company whose shares are subject to EMI options must: * possess， directly or indirectly， at least 75% of the share capital and the voting power of the subsidiary * be entitled to receive at least 75% of the assets of the subsidiary， in the event of a winding up or in any other circumstances， if they were all distributed * be entitled to at least 75% of profits of the subsidiary available for distribution to No other person must be able to control the subsidiary (control having the same meaning as it has for the independence )There must be no arrangements in existence by virtue of which any of these conditions would cease to be If a subsidiary company itself has subsidiaries， shares will not qualify to be used in an EMI option unless all these subsidiaries are also qualifying subsidiaries， as defined Example 1Company A has a 75% shareholding in subsidiary company B， and the same % rights to votes， assets and Company B is therefore a qualifying Company B has a 75% shareholding in subsidiary company C， and the same % rights to votes， assets and Company C it also therefore a qualifying Company A meets the EMI requirements in relation to its Example 2Company X has a 75% shareholding in subsidiary company Y， and the same % rights to votes， assets and Company Y is therefore a qualifying Company X also has a 60% shareholding in subsidiary company Z， and the same % rights to votes， assets and Company Z is not a qualifying Company X therefore fails to meets the EMI requirements， as not all of its subsidiaries are qualifying Qualifying subsidiaries (after 17 March 2004)For options granted on or after 17 March 2004 all of a company’s subsidiaries must be qualifying That is， the company whose shares are subject to EMI options must hold， directly or indirectly， more than 50% of the share capital of the (Para 11(2) Sch 5)No other person must be able to control the subsidiary (control having the same meaning as it has for the independence )There must be no arrangements in existence by virtue of which any of these conditions would cease to be There is a further requirement if the company has subsidiaries that manage Qualifying property managing subsidiariesFor options granted on or after 17 March 2004， a company will not qualify if it has a property managing subsidiary which is not a 90% subsidiary of the (Para 11A(1) Sch 5)A property managing company is one whose business consists wholly or mainly in the holding of managing of land， buildings or interest in To be a qualifying property managing subsidiary， the company whose shares are subject to EMI options must: * possess， directly， at least 90% of the issued share capital and the voting power in the subsidiary * be entitled to receive at least 90% of the assets of the subsidiary， in the event of a winding up or in any other circumstances， if they were all distributed * be entitled to at least 90% of profits of the subsidiary available for distribution to No other person must be able to control the subsidiary (control having the same meaning as it has for the independence )There must be no arrangements in existence by virtue of which any of these conditions would cease to be Gross assetsThe value of the company’s gross assets must not exceed £30 million at the date the EMI option is If the company is a member of a group of companies， the limits are applied to the gross assets of the group as a 由于篇幅有限，网址在这里-new-htm，你可以在那里看到完整。这是一篇关于企业管理的学术性文章。

Managing people effectively in extension programmes is a skill that requires constant planning and An extension programme manager can be defined as the person who is vested with formal authority over an organization or one of its sub He or she has status that leads to various interpersonal relations， and from this comes access to Information， in turn， enables the manager to devise strategies， make decisions， and implement action (Mintzberg， 1988) Management is concerned with the optimum attainment of organizational goals and objectives with and through other Extension management organizations are characterized by many strategies， wide spans of control， democracy， and Their management practices cannot be reduced to one standard set of operating guidelines that will work for all organizations However， all managers of professional organizations face the same challenge: to manage one's time， objectives， and resources in order to accomplish tasks and implement ideas (Waldron， 1994) Managers of extension programmes are painfully aware of the need for revision and development of the new skill sets held by today's high If change is not handled correctly， it can be more devastating then ever High performers reflect， discover， assess， and They know that a new focus on connecting the heads， hearts， and hands of people in their organization is Astute managers know what needs to be done but struggle with how to do Quite often they prefer to consider themselves as teachers or communicators rather than This results in under-utilization of the increasing amount of literature on management theory and The root of the problem is They must learn how to motivate others and build an efficient More formally defined， management is the process by which people， technology， job tasks， and other resources are combined and coordinated so as to effectively achieve organizational A process or function is a group of related activities contributing to a larger Management functions are based on a common philosophy and They centre around the following: Developing and clarifying mission， policies， and objectives of the agency or organization Establishing formal and informal organizational structures as a means of delegating authority and sharing responsibilities Setting priorities and reviewing and revising objectives in terms of changing demands Maintaining effective communications within the working group， with other groups， and with the larger community Selecting， motivating， training， and appraising staff Securing funds and managing budgets; evaluating accomplishments and Being accountable to staff， the larger enterprise， and to the community at large (Waldron， 1994b)The management functions listed above can be categorized by using the acronym POSDCORB (Bonoma & Slevin， 1978， from Gulick & Urwick， 1959): · Planning: outlining philosophy， policy， objectives， and resultant things to be accomplished， and the techniques for accomplishment · Organizing: establishing structures and systems through which activities are arranged， defined， and coordinated in terms of some specific objectives · Staffing: fulfilling the personnel function， which includes selecting and training staff and maintaining favourable work conditions · Directing: making decisions， embodying decisions in instructions， and serving as the leader of the enterprise · Coordinating: interrelating the various parts of the work · Reporting: keeping those to whom you are responsible， including both staff and public， informed · Budgeting: making financial plans， maintaining accounting and management control of revenue， and keeping costs in line with objectivesPlanningPlanning is the key management function of any extension It is the process of determining in advance what should be accomplished， when， by whom， how， and at what Regardless of whether it is planning long-term program priorities or planning a two-hour meeting， the planning aspect of management is the major contributor to success and Stated simply， "If you don't know where you are going， then you won't know when you have arrived!" Planning is the process of determining the organization's goals and objectives and making the provisions for their It involves choosing a course of action from available Planning is the process of determining organizational aims， developing premises about the current environment， selecting the course of action， initiating activities required to transform plans into action， and evaluating the The types of planning that managers engage in will depend on their level in the organization and on the size and type of the Generally there are four major types of planning exercises: strategic， tactical， contingency， and Strategic planning involves determining organizational goals and how to achieve This usually occurs at the top management Tactical planning is concerned with implementing the strategic plans and involves middle and lower Contingency planning anticipates possible problems or changes that may occur in the future and prepares to deal with them effectively as they arise (Marshall， 1992) Managerial planning is usually considered as microlevel It helps in combining resources to fulfil the overall objectives of the extension A needs assessment may initiate a need for developing a The planning process begins with the creation of a philosophy that consists of statements describing the values， beliefs， and attitudes of the Its mission statement is a proclamation of its purpose or reason for After the philosophy and mission statements have been established， various goals and objectives are Goals are usually general statements that project what is to be accomplished in the An objective is a concrete statement describing a specific Policies are predetermined guides to decision making; they establish boundaries or limits within which action may be Managers are related to policy formation in two First， they play a crucial role in implementing organizational policies that have been established by higher Second， they create policies within their departments as guides for their own work Procedures outline the series of steps to be followed when carrying out a designed policy or taking a particular course of Rules are used to provide final and definite Usually they are Planning is designing the future， anticipating problems， and imagining In short， planning is essential for anyone who wants to The functions of organizing， leading， staffing， and budgeting are means of carrying out the decisions of Everyone is a planner - a planner of meals， of work time， Of vacations， of Formal planning， however， distinguishes managers from non-managers， effective managers from ineffective Formal planning forces managers to think of the future， to set priorities， to encourage creativity， to articulate clear objectives， and to forecast the future in terms of anticipated problems and political Long-Range Planning Long-range planning is vitally important in that it focuses attention on crucial future issues which are vitally important to the It involves studying societal trends and issues， surveying current and anticipated learners' needs， and being aware of long-term research directions and changes in Many extension workers may think that such management is beyond their level of authority， control， or They may feel that such management is the prerogative of the director， the deputy minister， or the However， while senior levels of management must be involved， those who implement the objectives resulting from long-range planning should also be

首先要懂得企业管理的一些基本知识，然后通过实践可以找到企业管理的一些方式方法，这样才能有条有理的写好论文。