【正文】 the explanation of the tax reform act of 1986 was more than thirteen hundred pages long (Pub. L. 99514, Oct. 22, 1986, 100 Stat. 2085). Commerce Clearing House, a publisher of tax information, released a version of the Internal Revenue Code in the early 1990s that was four times thicker than its version in 1953. Changes to the tax laws often reflect the times. The flat tax of 1913 was later replaced with a graduated tax. After the United States entered world war i, the War Revenue Act of 1917 imposed a maximum tax rate for individuals of 67 percent, pared with a rate of 13 percent in 1916. In 1924 Secretary of the Treasury Andrew W. Mellon, speaking to Congress about the high level of taxation, stated, The present system is a failure. It was an emergency measure, adopted under the pressure of war necessity and not to be counted upon as a permanent part of our revenue structure…. The high rates put pressure on taxpayers to reduce their taxable ine, tend to destroy individual initiative and enterprise, and seriously impede the development of productive business…. Ways will always be found to avoid taxes so destructive in their nature, and the only way to save the situation is to put the taxes on a reasonable basis that will permit business to go on and industry to develop. Consequently, the Revenue Act of 1924 reduced the maximum individual tax rate to 43 percent (Revenue Acts, June 2, 1924, ch. 234, 43 Stat. 253). In 1926 the rate was further reduced to 25 percent. The Revenue Act of 1932 was the first tax law passed during the Great Depression (Revenue Acts, June 6, 1932, ch. 209, 47 Stat. 169). It increased the 結(jié)語 19 individual maximum rate from 25 to 63 percent, and reduced personal exemptions from $1,500 to $1,000 for single persons, and from $3,500 to $2,500 for married couples. The national industrial recovery act of 1933 (NIRA), part of President franklin d. roosevelt39。其次，精英的流動率都偏高。而溝通恰好可以彌補(bǔ)物質(zhì)獎勵方面的不足。人事外包的出現(xiàn)，使 中小企業(yè) 有機(jī)會通過利用外部資源彌補(bǔ)自身的不足，大幅度提高自身的人力資源管理水平，在人才市場上與大企業(yè)爭奪資源 。人才的教育、培訓(xùn)是最有效的投資，可以使企業(yè)以極小的投入換來無盡的收益，同時通過人才的能力提升讓他們感覺到自我發(fā)展有奔頭，有所貢獻(xiàn)也有價值體現(xiàn)，從而更加忠實于企業(yè)。 中小企業(yè)人才管理 15 第 6 章 企業(yè)人才管理 企業(yè)只有想方設(shè)法留住人才，用好人才，才有可能使企業(yè)在激烈的市場競爭中發(fā)展壯大。從世界各國的情況看，小企業(yè)尤其是微型企業(yè)的資金來源，主要不是靠銀行貸款，而是通過各種形式自籌資金。 第四，對生產(chǎn)設(shè)備實行責(zé)任承包，并建立固定資產(chǎn)承包管理制度，將責(zé)任落實到人，按照嚴(yán)格的操作規(guī)程管理設(shè)備，提高機(jī)器設(shè)備的使用效率。樹立以人為本的經(jīng)營理念，對中小企業(yè)的發(fā)展具有深遠(yuǎn)意義。 中小企業(yè)的人才管理 13 加強(qiáng)人力資源管理有助于提高 中小企業(yè) 的競爭力 核心競爭力是在企業(yè)內(nèi)部經(jīng)過整合了的知識和技能 ， 而這些知識與技能，是體現(xiàn)在企業(yè)的人力資源中的。因此，人力資源管理是人力資源和企業(yè)績效關(guān)系的中間變量。隨著國家放開一些傳統(tǒng)壟斷領(lǐng)域，一些有實力的中小企業(yè)已經(jīng)開始或者進(jìn)入了高端利潤市場。目前總體實力雖然還不能和大企業(yè)相比，但卻已經(jīng)成為其競爭對手。此外 ,隨著社會生產(chǎn)的專業(yè)化、協(xié)作化發(fā)展 ,越來越多的企業(yè)擺脫了“大而全”、“小而全”的組織形式。特別是小企業(yè) , 基本上都是一家一戶自主經(jīng)營 ,使資本追求利潤的動力完全體現(xiàn)在經(jīng)營者的積極性上。企業(yè)反映，人才“招不來、用不上、留不住”。由于中小企業(yè)自身特征，償債能力弱、融資規(guī)模較小、財務(wù)規(guī)范性差、缺乏完善的公司治理機(jī)制等問題，多數(shù)中小企業(yè)財務(wù)風(fēng)險控制能力弱，影響其資金償還能力，所以中小企業(yè)從銀行取得貸款十分困難。個體經(jīng)濟(jì)屬于非公有制經(jīng)濟(jì)成份，但個體戶稱不上是企業(yè)，因此狹義的 中小企業(yè) 往往就是指私營企業(yè) 鄒家華（ 2021） 認(rèn)為 中小企業(yè) 是指由 政府投資創(chuàng)辦的企業(yè)由國有民營和民有民營兩部分組成一部分是資產(chǎn)所有權(quán)與經(jīng)營權(quán)分離，另一部分為資產(chǎn)所有權(quán)歸企業(yè)或創(chuàng)辦者和投資者所有 歐陽山堯（ 2021）認(rèn)為 中小企業(yè) 是指民間私人投資、經(jīng)營、享受投資收益和承擔(dān)經(jīng)營風(fēng)險的法人經(jīng)濟(jì)實體 華大萬（ 2021）認(rèn)為所謂 中小企業(yè) ，就是指區(qū)別于政府投資的集體企業(yè)、私營企業(yè)、個體企業(yè)、股份合作制企業(yè)、鄉(xiāng)鎮(zhèn)企業(yè)，此外，還包括股份制企業(yè)中國家不控股的企業(yè)， “三資 ”企業(yè)中國家不控股的企業(yè) 對 中小企業(yè) 的界定國內(nèi)著名經(jīng)濟(jì)學(xué)家厲以寧也提出了自己的觀點，民營經(jīng)濟(jì)是一個相對模糊的概念，各種不同所有制的企業(yè)都包括在內(nèi)。s market economy, enterprises increasingly fierce petition, human resources, as the most dynamic and most promising the most benefits of strategic resources, the enterprises to participate in the petition and development has bee the dominant resource is the most important petitive enterprise this article, through quantitative research, qualitative analysis of zhejiang private enterprises staff recruitment, training, pensation management, performance evaluation, incentives and other human resources management question has carried on the investigation and analysis, this paper think that private enterprises in human resources management is still in the traditional personnel management phase, the human resources management institutions positioning is low, the serious shortage of training, and lack of effective incentive by the reasons are not enough importance of human resource management of private enterprises, and the influence of the traditional Chinese human relationship, the goal of human resource management is not clear, various management means the effect not private enterprises production efficiency is not high, can39。 江門 中小 企業(yè) 現(xiàn)狀及 發(fā)展 研究 摘 要 隨著中國市場經(jīng)濟(jì)的不斷深化，企業(yè)競爭日趨激烈，人力資源作為最具活力、最具發(fā)展前景、最具收益的戰(zhàn)略資源，成為企業(yè)參與競爭和謀求發(fā)展的主導(dǎo)因素。t timely supplement source, accounts receivable recovery situation is not ideal to ask Marketing Department can be attributed to the human resources management to solve this problem, not only to raise awareness, and to improve human resources management system, the staff motivation, staffing and enterprise culture construction, etc. Key words: private enterprise。 根據(jù)目前國內(nèi)的具體情況， 中小企業(yè) 至少包括以下六類企業(yè)： 個體工商戶； 個人、家庭或家族 所有的企業(yè) 個人、家庭或家族所有制的企業(yè)通過改制而形成的股份制企業(yè)； 通過國有資產(chǎn)重組而形成的，既有國家投資，又有個人、家庭或家族 投資 業(yè) 合伙制企業(yè)； 中小企業(yè) 特點 如下 中小企業(yè) 資本來源于非政府機(jī)構(gòu)和個人； 緒論 6 中小企業(yè) 融資比較困難； 中小企業(yè) 多未形成規(guī)范的管理體系； 多數(shù) 中小企業(yè) 還處于初創(chuàng)期，規(guī)模為中小型居多； 中小企業(yè) 多集中在第三產(chǎn)業(yè)以及新興的、高科技產(chǎn)業(yè)中； 中小企業(yè) 思想觀念上較國營企業(yè)更接近于市場經(jīng)濟(jì)。另外，中小企業(yè)從創(chuàng)業(yè)板融資也很困難，盡管創(chuàng)業(yè)板門檻不高，達(dá)到這個門檻的企業(yè)數(shù)量眾多，但是實際上能夠上市的企業(yè)情況遠(yuǎn)遠(yuǎn)高于門檻指標(biāo)，創(chuàng)業(yè)板也不能 圖 根本解決中小企業(yè)融資困難。部分企業(yè)表示極缺高級技工人才，以致影響到其擴(kuò)大產(chǎn)能。由于經(jīng)營者對千變?nèi)f化的市場反應(yīng)靈敏 ,實行所有權(quán)與經(jīng)營管理權(quán)合一 ,既可以節(jié)約所有者的監(jiān)督成本 ,又有利于企業(yè)快速作出決策。中小企業(yè)通過專業(yè)化生產(chǎn)同大型企業(yè)建立起密切的協(xié)作關(guān)系 ,不僅在客