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问卷调查的背景 2002年10月至12月,财政部科研所与日本东京国际大学合作,对839家上市制造企业和688家注册资本金在2000万元以上的外商投资制造企业,进行了“中国企业成本会计问卷调查”。调查问卷全部采用邮寄方式,53份问卷由于地址不详被退回,收回答卷110份,回收率7％。 在中国企业还不适应问卷调查的现有环境下,能有110家企业给予有效回答,我们认为已足以分析中国大型企业成
Questionnaire Background From October to December 2002, the research institute of the Ministry of Finance, in cooperation with Tokyo International University in Japan, conducted a survey on 839 listed manufacturing enterprises and 688 foreign-invested manufacturing enterprises with a registered capital of over 20 million yuan, Business Cost Accounting Questionnaire. " All the questionnaires were sent by mail. 53 questionnaires were returned due to unknown addresses, and 110 replies were received with a recovery rate of 7%. In the current environment where Chinese enterprises are not yet able to meet the survey, 110 enterprises can give effective answers and we think it is sufficient to analyze the large-scale enterprises in China