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关于内部控制的外文文献AsianSocialScience;Vol.9,No.4;2013ISSN1911-2017E-ISSN1911-2025PublishedbyCanadianCenterofScienceandEducation51ChinesePrivateEnterprises’ManagementInnovationRiNan11TianjinUniversityofCommerce,Tianjin,ChinaCorrespondence:RiNan,TianjinUniversityofCommerce,Tianjin...

关于内部控制的外文文献
AsianSocialScience;Vol.9,No.4;2013ISSN1911-2017E-ISSN1911-2025PublishedbyCanadianCenterofScienceandEducation51ChinesePrivateEnterprises’ManagementInnovationRiNan11TianjinUniversityofCommerce,Tianjin,ChinaCorrespondence:RiNan,TianjinUniversityofCommerce,Tianjin300134,China.Tel:86-136-8219-7910.E-mail:nanri0729@hotmail.comReceived:January11,2013Accepted:February5,2013OnlinePublished:March28,2013doi:10.5539/ass.v9n4p51URL:http://dx.doi.org/10.5539/ass.v9n4p51AbstractSincethereformandopening,privateenterprisesofChinahavegotarapiddevelopment,andhavedoneagreatcontributiontothecontinualdevelopmentofnationaleconomy.However,withthechangeofexternalandinternalsituations,privateenterprisemanagementappearstobedefective,sometimesitevendoesharmtothedevelopmentoftheenterprises.ThisreportsaimstopresentoftheproblemofprivateenterprisesinChina.Inordertosolvethisproblem,Chineseprivateenterprisesshouldacceleratethemanagementinnovation.Weanalyzedthenecessitiesofenterprises’managementinnovation,themotivationofmanagementinnovation,obstaclestomanagementinnovation.Finally,itputsforwardthecountermeasurestosolvetheproblems.Keywords:privateenterprise,China,innovation1.IntroductionAftermorethanthreedecadesofrapiddevelopment,weseetheemergenceofaverystrongprivatesectorinChina.Indeed,privateenterpriseshavegrownrapidlyovertheyearsandbecomeanintegralpartoftheChineseeconomy.TheBankofCommunicationsofChinapublishedareportregardingthewealthcreationandmanagementofChina'sprivateenterprisesonMay162011.ThereportshowsthatwhiletheprivateenterprisesofChinacontinuetomakecontributionstotheGDPandcreatejobs,theirwealthisalsoincreasingrapidly.PrivateChineseenterprisesexportedgoodsworth$481.3billionin2010,ajumpof223percentcomparedwith2005,saidareportbytheAll-ChinaFederationofIndustry&Commerce(ACFIC).ThenumberofprivateenterprisesinChinaexceeds8.4millionafterayearlyincreaseof14.3percentonaverageoverthepastfiveyears.Theyaccountformorethan74percentofChina'stotalenterprises.However,China'sprivateenterprisesfaceincreasingpressurefrompricehikesinrawmaterials,risinglaborcosts,financingdifficulties,andaheavytaxburden.Inordertodoagoodjob,privateenterpriseshavetoimplementmanagementinnovation.Inthispaper,weintendtodiscussthenecessitiesofimplementmanagementinnovation,themotivationofmanagementinnovation,theobstaclestomanagementinnovation,andgavesomesuggestionsonhowtopromotethemanagementinnovation.2.RelevantLiteratureReviewThereisaconsiderableliteratureregardingtheChineseprivateenterprises.MostoftheChineseprivateenterprisesarefamilybusiness.Familybusinessisgenerallyviewedasthemostcommonformofbusinessstructure.Thereisalsoalackoftheprecisedefinitionofprivatebusiness.Whilesomeresearchersavoidtheuseofcleardefinitions,othersapplythedefinitionsthatmostsuittheirresearches.Thedefinitionalproblemiscompoundedwhenthecontroversyemergesaboutwhetheritshouldincludeallbloodrelationsandin-laws.Fahed-Sreh(2009)explainsafamilyfirmasanybusinessthatiscontrolledorinfluencedbya‘singlefamily’andwhichisalsointendedtoremaininfamily.Brrdthistle&Fleming(2005)andBirdthistle(2008)operatetheirstudiesondefinitionoffamilybusiness,whichregardsitas‘anyformofbusinessassociationthatisclassifiedasanSME(lessthan250employees)andwherethemajorityownershipisheldbythefamily/familymembersinthefamilybusinessand/orthefamilyisrepresentedontheboardofDirectors’.Thisdefinitionseemstoignorethesuccessionissue,whichisconsideredasamajorfocusoffamilybusiness.ButwithinthecontextofChina,thefamilybusinessisundevelopedcomparedtothoseindevelopedcountriesandexistonlyforaveryshortperiod.Mostfamilybusinessesarestillwithinthecontroloffirst-generation.Thedefinitionoffamilybusinessherejustemphasizesonthemajoritycontrolofownershipheldbythefamily/familymembers.Inregardtotheresearchesonfamilybusiness,manypeopleaddressthedifferencesbetweenfamilyandnon-familybusinesses.Harrisetal.(2004)concludethatfamily-owedestablishmentsarelesslikelytoallowwww.ccsenet.org/assAsianSocialScienceVol.9,No.4;201352workforceengagementviaarangeofcommunicationapproachesincomparisontonon-familyfirms.Othersalsoexploreissuesonfamilybusinessintermsofvariedperspectivesandemphases.BirdthistleandFleming(2005)investigatethecreationofalearningorganizationwithintheframeworkoffamilySMEsandconcludethatsmallandmedium-sizedfamilyfirmsdisplaysomeofthecharacteristicsofalearningorganization.Inrelationtothedevelopmentofgrowthstrategy,Kreiseretal.(2006)suggestthatfamilyfirmstypicallyapplyconservativestrategiesintheverybeginningandoftenmaintaintightcontrolofthestrategicdecision-makingprocesswithinthefamilyunit.Rather,researchesintofamilybusinesshavenotedthestrategicadvantagesofbeingembeddedwithinfamilyrelations.Spanosetal.(2008)treatfamilyasarealsourceofcompetitiveadvantageforthefirmsincetheowner(family)isusuallyinvolvedinthekeydecisionmakingprocess.3.ChinaHasGrownBecauseofPrivateEnterprisesAftermorethanthreedecadesofrapiddevelopment,weseetheemergenceofaverystrongprivatesectorinChina.Indeed,privateenterpriseshavegrownrapidlyovertheyearsandbecomeanintegralpartoftheChineseeconomy.Today,entrepreneurshipandthedevelopmentofprivateenterprisescontinuetobeattheforefrontofeconomicdevelopment.Theyhavenotonlycontributedsignificantlytoeconomicgrowth,employment,andtaxrevenue,butalsoplayedanincreasinglydominantroleinmanagement,corporatesocialresponsibilityandcompliance.ThesecontributionshelpChinaachievedevelopmentinamoresustainableway.China'sprivateenterprisereformsbeganfirstinagriculturein1978andspreadfromthere.AgricultureaccountedformostofChineseoutputandmostofthelaborforcewhenMaodiedin1976andthereformperiodcouldbegin.ThefreeingofagriculturefromcollectivefarmsisthemostimportantuntoldpartoftheChinesegrowthstory.Agriculturalreformsbeganspontaneouslyfrombelow,evenbeforethe"Reform"PartyCongressof1978thatinstalledreformerDengXiapinginpower.AChinesereformofficiallateradmitted:"Infact,reformwasn'tdiscussed.Reformwasn'tlistedontheagenda,norwasitmentionedintheworkreports."Whatbecameknownasthe"contractresponsibilitysystem"wassparkedspontaneouslybyeighteenpeasantsfromXiaogangvillageinAnhuiprovince.TheysecretlydividedcommunallandinNovember1978andagreedtofarmtheirplotsindividually,eachcontributingtheirshareofthestatequota.Thestategotitsdueandthepeasantskeptwhatwasleftover.Thepeasants'separationoftheirlandfromthecollectivefarmwasillegal,highlydangerous,anddonewithouttheapprovalofregionalofficials.Asagriculturalproductionsoared,DengXiapingandhisCPCrealizedthattheyshouldnotresistsomethingthatwasworking.By1982,morethan90percentofruraldwellersworkedunderthecontractresponsibilitysystem,buttheywereallowedonlyone-tothree-yearcontractsontheirland.Itwasonlyin2003thatthestategaveoutlonger-termleases.Thespontaneousreformsinagriculturemeantthatnewsuppliesoffoodproductsneededmarketsandthatmarketsneededinfrastructure.Ruraldwellerscreatedaprivatetradenetwork,and,withinoneyear,moststatefoodstoreswereoutofbusiness.Ruralentrepreneursthencreatednewbusinesses,suchashotels,services,privaterestaurants,andsmall-scalemanufacturing,throughthethreeFs(friends,familyandfools).Theybribedlocalofficialstoregistertheircompaniesas"townshipandvillageenterprises."Theycreatedfake"redhat"enterprises,thatis,privatecompaniesmasqueradingasstatecompanies,andshamcollectiveenterprises,ortheyusedstateenterprisestoissuereceiptsandopenbankaccounts.Largeprivatemanufacturingfirmsdevelopedfirstinpredominantlyagriculturalprovinces.China'slargestagribusinesswasfoundedbybrotherswholeftthecitytofoundtheircompanyinruralSichuan.Ruralentrepreneursbuiltthelargestrefrigerationandair-conditioningcompaniesinChina.4.TheNecessitiesofChineseEnterprises’ManagementInnovationMostoftheChineseprivateenterprisesarefamilybusiness,highlycentralizedmanaged.Thismodelcansavecosts,andmaintaintheflexibilityofoperation.However,thiskindofmanagementmodelalsohasalotofproblems,anditcausedmoreproblemswiththechangeofenvironmentsandoutoftheenterprises,sometimestheseshortcomingsevenconstrainthedevelopmentofprivateenterprises.Privateenterpriseshavetoimprovetheirmanagementmodeliftheywanttobestronginthefuture.4.1ExpandtheOperateandAssetsScaleTheprocessandfunctionoftheenterprisewillbecomemoreandmorecomplicatedastheChineseenterprises’assetsincreased.Ifwestillusetheoldinformationmanagement,internalandexternalinformationoftheenterpriseswillbothbecomeconfusing.Thiswillhindertherapiddevelopmentoftheenterprises.ManyChinesewww.ccsenet.org/assAsianSocialScienceVol.9,No.4;201353privatebusinesseshavesuchproblems.Someprivateenterprises’employeesbehaveagainsttheenterprises’regulationsandwillbediscoveredonlywhensuchbehavioriscausingseriousconsequences.Therefore,privateenterprisesshouldtakenewmanagementmethodsbeforeexpanding.Theprimarytaskistocreateaneworganizationstructure,inwhichthecorporations’internalinformationwillbetransmittedintime,andtheleaderoftheenterprisescangetmoresuggestionsfortheenterprises’operation.4.2EnterintoCapital-IntensiveandTechnologyIntensiveIndustriesAsChina'sreformandopeningupprocess,someofthebestprivateenterprisesenterintocapital-intensiveindustriesandtechnologyintensiveindustriesinwhichstrategicmanagementisveryimportanttoenterprises’survivalanddevelopment.Sorrytoprivateenterprises,mostofthemhaven’teventhoughtofstrategicmanagement.Theydon’thaveaclearideaoftheirmarketorientation,competitorsorcompetitiveenvironment.Affectedbyexperienceswhichtheygotattheprocessofstartingbusiness,executivesstilltakethedevelopmentofenterprisesasakindofspeculation.Tothoseprivateenterpriseswhichhaveenteredintotechnologyintensiveindustries,competitiveedgehavetobewonbycreateself-ownedcoretechnologies.Thoseprivateenterprisesarekindoftechnologybasedbusinessesorhigherlevelknowledge-basedenterprises,inwhichtheresearchofknowledgemanagementandtechnicalresearchanddevelopmenthasbecomethekeytoenterprises’development.Therefore,boththeorganizationanditsoperatingsystemhavetochangetogetalongwellwiththeneedofknowledgemanagement.Thisisagreatreformtomanagementidea,managementtechnologyandmanagementmethod.4.3MakeBestUseofHumanResourcesAtthebeginningofstartingabusiness,theentrepreneurs’socialcapitalandabilitytofindopportunitiesareveryimportant.Owingtothesegoodentrepreneurs,privateenterprisesgrewupfastinthepastyearswhentherewerenotenoughproductsinthemarket.However,themarketisnowfullofproductsandwithfiercecompetition.Privateenterpriseswillendindisasteriftheystilldependontheentrepreneurs’socialcapitalandabilitytodevelop.Privateenterprises’ownersshouldchangetheideathatdevelopingisthejobofthemselves,welcomeworkerswithgreatabilitiestojointheenterprises,andletthehumanresourcesbecometheengineofenterprises’development.Inordertodothis,privateenterpriseshavetochangetheirhumanresourcemanagement,whicharenotattractivetoworkers.Theyshouldpaymoreattentiontotheneedofworkers,toattractgoodworkerstojoinin,totrainoldworkerstomakethemmoretalent,andtogivemoreinspirationtotheemployeestokeepthem.4.4DevelopTheprocessofprivateenterprises’developisastrategicprocess,whichneedsalong-termdevelopmentstrategy.Thestrategyshouldchangeasthesituationsoftheenterpriseschange.Thatistosay,thestrategyshouldchangewiththemarketcompetition,enterprises’competitiveedge,etc.5.InnovativePowerofPrivateEnterprises’ManagementInnovativepoweristhemainreasontoconductandsustainedtheinnovationinenterprise’sdevelopment.Thepowerofinnovationiscomplicated.Privateenterprise’smanagementinnovativepowercomesmainlyfromthefollowingaspects:5.1InterestsPeopleplayaveryimportantpartinenterprises.Itisoneofthekeyfactorstoenterprises’survivalanddevelopment.Differentpeoplehavedifferentpositions,thustheirpower,responsibilityandinterestsarealsodifferent.Themaintaskofmanagementinnovationistoabolishtheexistingpower,responsibility,interestsandestablishanewpatternaccordingtotheenvironmentalrequirements.Everyoneintheenterprisewantstogainmoreinterestsaccordingtotheinnovation.Investorscareabouttheenterprise’sdevelopmentandcapitalvalue,seekingformaximizeinvestmentreturns.Ononehand,theywanttofurtherenhanceenterprise’svitalityandsustainthegrowthwiththehelpofmanagementinnovation;ontheotherhand,theyhopethatbyimplementingmanagementinnovation,theycanstrengthenthesupervisionandcontroloftheenterprisesoastoprotecttheirrights.Proprietorswantmaximizetheirutilitythroughinnovation.Thatistosay,theywantsecuremorepower,moreincome,subsidies,andtopromotetheirpositions.Acommonworkermaywanttosecuremoreincome,bettertreatment,andeffectivelyprotectthelegitimaterightsandinterests.Otherstakeholders,suchasthegovernment,banks,thecommunity,thecreditors,partners,allwanttoprotecttheirowninterestsandgainahigherincomethroughmanagementsysteminnovation.Thedesiretogainmoreinterestscanbecometheengineofmanagementinnovation.www.ccsenet.org/assAsianSocialScienceVol.9,No.4;2013545.2PsychologicalPowerInnovationispromotednotonlybyinterests,butalsobypsychology.Itisoneofthemostimportanthumanneeds.Thefulfillmentofinnovationonsuccess,personalvaluesandresponsibilitiesoftenbecomethepowerofinnovation.Boththeinvestorsandproprietorswanttoshowtheirabilitiesandvaluesfromsuccessfulmanagementinnovation.Forprofessionalmanagers,theyhavetoresponsiblefortheenterpriseaccordingtoprofessionalandethicalrequirements.Therefore,theyhaveastrongwilltoleadtheenterprisetosuccessthroughinnovation.Besides,thereisstillsomeonewhowantstotakegreatersocialresponsibilitiesforsocietytomakemorecontributionsandbecomeanoblemanthroughmanagementinnovation.Allthesewishesandbelievesarepsychologicalpowerwhichwillpromotemanagementinnovation.5.3EnterprisesThemselvesAsanorganism,enterpriseshavedemandtoinnovatingincertaincondition.Astheenvironmentinsideandoutsidetheenterpriseschange,theexistingmanagementmodeldoesn’tconformtothenewsituation,thusthedevelopmentoftheenterpriseswillstop.Insuchcase,managerswillhavetochangetheexitingmanagementmodel.Thiskindofinnovationisforcedbytheenterprisesthemselves.Ifthemanagersfailtonoticetheproblemandtakenoaction,theenterprisewillhavegreattrouble,someevenwillbankrupt.Besides,changesofthesociety,policyandlawcanalsoforcetheenterprisestoimprovetheirmanagement.6.ObstaclestoPrivateEnterprises’ManagementInnovation6.1TheLowQualityofManagerOwingtohistoricalreasons,mostoftheprivateenterprises’ownershaven’treceivedtheformaleducation,nottomentioncomprehensiveandsystematicbusinessadministrationtraining.Thustheydon’thaveenoughmanagementtheories,methodsandskills.Someofthemevendon’tknowEnglishandcomputers.Theseproblemsmayhampertheirwork.What’smore,someoftheownersareeasytobecontentandnotaggressive.Thesemaynotbegoodfortheenterprises’development.6.2InefficientManagementModelAtpresentmostoftheprivateenterprisesusethefamilymanagementmodel.Thedistinctcharacteristicofthismanagementmodelisthatownersortheirrelativesruntheenterprisesandcontrolthewholeproductionandoperationprocessallbythemselves.Itisprovedthatthiskindofmanagementmodelisgoodforstartingabusinessbutbadfordevelopingabusiness.Atthebeginningofstartingabusiness,thiskindofmodelcancollecttalentsandcapitalataverylowcost.Formostofthetalentsbelongtoasinglefamily,theirinterestsarethesame.Sothesetalentswilldevotealltheyhavetofightfortheenterprisetogether.Thishardworksometimesreallyworks.Itcanhelptheenterprisegrowupintoabiggerscaleenterprisewithcompetitiveadvantage.However,astheenterprises’scalesgrow,theoldfamilymanagementmodelbecomesmoreandmoreinefficient.First,ownerstreattheirrelativesandexoticworkersdifferentlymaketheexoticworkersunhappy.Second,theownersjustfollowtheirfeelingstomakedecisionsfortheenterpriseswithoutlistentoothers.Third,themanagerialauthoritywillbepassedontotheirdescents.Allthesefactorsmaketheenterpriseshardtodevelop.6.3ManagementBeliefPrivateenterpriseschoosefamilymanagementmodelindicatethattheytakethefamilyinterestsasthemostimportantthing.ThiscanbeexplainedbyChinesetraditionalculture.First,inChinesetraditionalculture,familyisthebasiceconomicunit.Thechieffunctionoffamilyistheownershipofenterprises’wealth.Second,“obey”isveryimportantinafamilywhichmeansthatpeoplehavetofollowtheirparents’decisions.Thesefactorsgivetheownersabsolutedecision-makingrights.Allthedescentshavetofollowthesedecisionstodefendthefamily’sinterests.Followedbythesebelieves,manyprivateenterprisesseekingforthemaximumfamilyinterestsatthecostofsocialinterests.Forexample,someprivateenterprisesdefraudtax,producecounterfeitedproducts.Allthesebadbehaviornotonlycausedbadeffectsonthesocialeconomicorderandmarketingorderbutalsodamagedthesocialimageoftheprivateenterprises.Andtheseeffectsdamagedthelivingenvironmentoftheprivateenterprisesinreturn.6.4HumanResourcesManagement6.4.1TheUnfairHiringSystemMostofChineseprivateenterpriseschoosefamilymanagementmodel,thatistosay,theyhireworkersaccordingtorelationships.Iftheworkersareclosetotheowner,liketheowner’srelatives,students,friendsandsoon,theywillbeconsideredimportantandtrustworthy.Onthecontrary,iftherelationshipbetweenworkersandtheownersisjustemployeesandemployers,theworkerswillbeignoredanddistrusted.What’smore,thewww.ccsenet.org/assAsianSocialScienceVol.9,No.4;201355ownersgivedifferenttreatmentstotheworkersaccordingtorelationships,too.Thosewhoareclosetotheownerswillgetbetterpay.Thiskindofhumanresourcemanagementmakesthecommonworkersveryunhappy,theyfindthesystemunfair,havenosecurityandhavenosenseofbelonging.Therefore,manyworkersquittheirjobsintheprivateenterprises.Whentalentsaregone,theprivateenterpriseswillendindisaster.6.4.2IgnoreTalent:ItIsTrueThattheOwnersAreVeryCleverWhenstartingabusiness,alldecisionsaremadebytheownersthemselves.Andthesedecisionsreallyworks,theenterprisesgrowfrominfantstosizableenterprises.Insomeways,therewillbenoprivateenterprisesiftherewerenosuchexcellentowners.However,theselegendsalsohavesomebadeffects.Someoftheownerswillbecomeconceitandopinionated.Theydon’tpaymuchattentiontothetalents.Theybelievethattheirownintelligencecanhandleallthetroubles.Manyownershiretalentsjustfordecoratingtheenterprise.Thisisverydangerousforanenterprisetoliveinnowadays.6.4.3LittleTrainingfortheEmployees:InOrdertoPromoteTheenterprise’sdevelopment,someprivateenterprisestrymanywaystoattractexcellentgraduatestojoinin.However,mostoftheenterprisessiteinmiddleandsmallcity.Evensomeofthegraduateswanttoworkthere,theydon’twanttotaketheirregisteredpermanentresidencethere.Inthiscase,theenterpriseswillhavenosecurityonkeepingthesegraduates.Theyfearthatthesegraduateswillleaveafterafewyears.Sotheyhavenoincentivetotrainthesegraduates.Ontheotherhand,notrainingforthegraduatesmakesthegraduatesveryworryaboutthefuture.Howtosolvethisviciouscircleisveryimportantforprivateenterprises’development.6.4.4TheLackofEffectiveIncentiveMechanismsEffectiveincentivemechanismscanarousetheemployees’potentialabilities,createahomegrowninnovationenvironment,attracttalentsinandoutoftheenterprise.However,mostoftheChineseprivateenterprisesignorethetalentsmanagement,ignoreemployees’needs,andlackeffectiveincentivemechanisms.Inthelongterm,theseproblemswillbecomethebottle-neckwhichobstructsstabledevelopmentofanenterprise.7.TheWaystoEnforceAdministrativeCreationWiththeimplementationofChina’seconomicsystemreform,theexternalenvironmentofthemanagementinnovationwillbebetterandbetter.Enterprisesshouldalsotakeactionstopromoteinnovation.7.1PayAttentiontoManagementInnovationManagementisnotonlyakindofsciencebutalsoproductiveforces.Goodmanagementisanimportantfactortoenterprises’long-termdevelopment.Theworkers,especiallythemanagersshouldpayattentiontoenterprises’management,andmakeitanenginetomanagementinnovation.7.2ImprovetheQualityoftheEntrepreneurEntrepreneursarethesoulofenterprises.Theirqualitiesdeterminethemanagementqualitiesandenterprises’developmentinthefuture.Therefore,theimprovementoftheirqualitiesisthekeyfactortoenterprises’development.Generallyspeaking,asuccessfulentrepreneurshouldhavethefollowingqualities:first,hemusthaveawiderangeofknowledgeandskilledmanagementtechniques.Second,hemustbegoodatcommunicatingwithothers.Third,hemustbeveryaggressive.Forth,hemusthaveastrongsenseofresponsibilities.Onlywhenanentrepreneurhasthesecharacteristicscanhepromisetheenterpriseabrightfuturewhiledonoharmtothesociety.7.3ImprovethePropertyRightsSystemThepropertyrightsstructureofmostprivateenterprisesissingleandclosed.Itislimitedtopersonalpropertyrights.Theproblemofthiskindofpropertyrightssystemisthatente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