Differing Perceptions of Small Business Problems
Differing Perceptions of Small Business Problems
复制标题
对小企业问题的不同看法
DOI：
10.1177/104225877900300401
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发表时间：
1979
期刊：
影响因子：
--
通讯作者：
Stahrl W. Edmunds
中科院分区：
文献类型：
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作者：
Stahrl W. Edmunds
三种不同的看法是什么构成了小企业的真实的问题进行了检查：（1）管理缺陷诊断，（2）不公平竞争假说，（3）政府干预假说。可以为每个模型演示有效的参数和事实数据，这取决于数据所来自的小企业领域的部分。因此，抽样问题是一个严重的困难，在小企业的研究，由于缺乏一个当前和全面的数据基础上的小企业宇宙。目前关于宇宙的最全面的数据集来自国税局的纳税申报表。根据国税局的数据，对上述两个假设进行了验证，结果是：（1）小企业的经营能力并不比大企业差，反而比大企业更强;（2）小企业的税负是递减的，不利于内部或外部资本的积累。
Three differing perceptions of what constitute the real problems of small business are examined: (1) the management deficiency diagnosis, (2) the unfair competition hypothesis, and (3) the government intervention hypothesis. Valid arguments and factual data can be demonstrated for each model, depending upon the portion of the small business universe from which the data is drawn. Hence the sampling Problem is a serious difficulty in small business research, due to the lack of a current and comprehensive data base on the small business universe. The most comprehensive data set on the universe now available is from IRS tabulations of tax returns. In testing two of the hypotheses above against IRS data by business size, the findings are: (1) small business is not deficient in management competence relative to large business, but rather is more competent, and (2) the tax burden on small business is regressive and prejudicial to the accumulation of internal or external capital.