1. Scientific Bases for the Modern Enterprise Management System

The modern enterprise system should be an essential part of the market economy which would contain the content of three aspects: modern enterprise property rights system, modern enterprise organizational system and modern enterprise management system. The scientific basis for the modern enterprise management system(in brief: scientific basis) would reflect not only the key characteristics of the modernization management i.e., the enterprise management thoughts modernization, management organization systematization, management method quantification management means automation and the integrated system for the procurement of supplies, production and marketing, etc.; but also the connections and unification of the enterprise’s cooperative labor and processes which would be a kind of organizational and managerial technique for the enterprise to adapt to the modern development of productive forces, and to make full use of and make optimal allocation of resources.

1.1. Background of Scientific Bases

Marx ever pointed out while analyzing the management issues in the “Das Kapital” that any direct production process having the formation of social combination processes, rather than revealing as the isolated work place for independent producers, there would definitely produce supervising and commanding labor. Yet it would have duality [1]. As the production process of general enterprises would have the formation of social combination processes, therefore, it would become the core issue for the enterprise management as to how to supervise labor and command labor. The duality for the enterprise management would be caused by the socialization of labor, and determined by the unification of the productive forces and production relations during the production process. It would bring the organizational role of productivity into full play, and maintain and consolidate certain production relations as well. Since the former would have no direct connections with the social system, being only related to productive features, mainly depending on the development level of productive forces and the degree of labor socialization rather than on the property of production relations, it should have natural attributes of the management. Since the latter would have the property of being directly depended on the social relations, and changed along with the change of the natures of the production relations, so it would have social attributes of the management. Since the principle, system and approach which maintain production relations are designed to serve certain production purposes, they are not shared by all kinds of production mode, how to reflect characteristics of mutual penetration between natural attributes and social attributes of management - as a kind of function for economic activities, to make management fully play its role of organizing productivity and maintain and consolidate certain production relations is concerned.

1.2. Implications of Scientific Bases

The characteristics of the enterprise management with duality would show that the enterprise management should stretch across the two spheres of natural sciences and social sciences, characterized by mutual penetration of natural sciences and social sciences. How to describe their characteristics can organically combine and connect certain ideas, theories, methods, etc. in natural sciences and social sciences according to the requirements of management functions should be the key to this issue.

The mutual infiltration "interface” of natural attributes and social attributes of the enterprise management. The input-output model should mainly deal with the issue of the inter-departments (products) coordination development which would be the essential condition for the enterprise to achieve the best economic returns, if combined with quantitative management technology (operations research), it can establish the enterprise’s optimal input-output planning model to help enterprises to achieve maximum economic benefits with minimum inputs. As for the enterprise’s optimal input-output planning model, it can combine not only with the management and operation procedures of ERP, lean manufacturing, agile manufacturing, and supply-demand chain management, but also with the modern management methods of the TFP theory and goal management, etc.. In this way, we can give full play to their integrated advantages and their respective management thoughts, management norms and management techniques as well as make the enterprise’s management modernization “like a tiger with wings - with added strengths”. We can not only transfer the enterprise’s mission into the goals and the goal system to fulfill the mission, so that to make the goal system become the enterprise’s specific expectations and orientations it strives for but also coordinate and unify the management work of the enterprise’s goal management science-orientation, systematization, standardization and institutionalization, etc. to establish a complete set of scientific goal management. Goal management system, in a numerical form, can be a set of norms and standards commonly abided by all parties. The “goals” or “goal system” at this point should be the task that must be completed in the obligations for the enterprise’s various work items prescribed in the performance of the standardization law, metrological law and product quality law as well as the economic responsibility that must be undertaken upon the violation of the "obligations" in the enterprise’s various work items. Therefore, it objectively reflects the mutual infiltration of natural attributes and social attributes of the enterprise management. And the infiltration interface is connected by various management data based on the enterprise’s input-output planning model real-time analysis and the enterprise’s input-output statistic model timely analysis. The implication of the "scientific basis" would make use of such data to organically combine and connect the natural attributes with those of the social attributes for the business management to form an integrated whole.

1.3. Science-Orientation of the Scientific Basis

The management information technology, though having undergone four development stages from the basic MRP to the closed-loop MRP, then to the MRPII and until the existing ERP, yet, there are not any mathematical models for it. In the entire production system, though the engineering design, production manufacturing and management control have formed certain respective computer-tool systems within which the automation degrees of the information and material processing would be very high, yet they would be like certain automated “isolated island”, lacking of organic connection and coordination between them [2]. Therefore, the decision-making, planning and execution control levels for the ERP should respectively introduce the enterprise’s input-output models to help solve this problem.

Since the scientific basis could centrally embody the basic ideas of the Control Theory, Information Theory and Systems Theory, therefore, taking it as a scientific basis to standardize the modern enterprise management system would obviously be scientific, correct and reasonable.

1.4. Characteristics of the Scientific Basis

With regard to the scientific basis itself, considering from the collaborative labor and connection and unification of the processes, it should be characterized by the natural attributes; considering from the commanding sense and relevant functions related to entire workshop activities, it would be characterized by social attributes, yet it could not exist independently from the natural attributes.

Since the scientific basis could not only upgrade the collaborative labor and connection and unification of the processes in the corresponding production cycles and processes to the ideological state and height of the systems management or model management, but also promote the enterprise management modernization with the management theory of system management, management model and method. If the social attributes for the enterprise management would take this as the basis, then, the relations of production therefore, no matter in what kind of social system, can bring the organizational role of the productive force into full play through the scientific basis. In this sense, normalizing the scientific basis for the modern enterprise management system would still belong to the category of natural attributes which only relates to productive characteristics.

Apparently, having understood the natural attributes of the enterprise management, in the study of the enterprise’s productive technology and rational productivity organization, etc., we can absorb and learn the advanced experiences from different countries, especially from those of the developed countries; having understood the social attributes of the enterprise management, we can differentiate essential distinctions between different social systems and managements. In the maintenance and consolidation of certain production relations, we can give full play to the advantages of the social system and management, conscientiously sum up the experience of business management thus create the modern enterprise management system with different peculiar features. In addition, the principles, systems and methods for the maintenance and consolidation of the production relations should not violate, weaken or even destroy the position and role of the scientific basis for modern enterprise management system in operation and management, to which great attention should be paid just as to the maintenance and consolidation of production relations, only in this, can we give full play to the organizational role of the productivity and achieve desired economic results.

2. Realization of the Systems Modeling for the Financial Management and the Supply-Demand Chain Management

As for economic activities in actual world, because of the simplified methods of financial management and supply-demand chain management, drawbacks are increasingly noticeable. The application of such methods is getting worse and damage therefore becomes more and more serious which can leads to immeasurable economic loss. A large number of financial scandals around the world indicate that “false accounting” has become a huge barrier for economic development. Therefore, how to raise technological level of financial management and supply-demand chain management methods in a more comprehensive way to ensure the authenticity of accounting information is a key.

We believe that according to the organic combination and relation between enterprise input-output model and financial management and supply-demand chain management, and based on the use of the principles for the enterprise’s input-output model to simulate the inherent laws of the enterprise’s or company’s economic system, we can uniformly draw up the business accounting titles and methods in accordance with the accounting framework furnished by the enterprise’s input-output model, then under the common "basic data" (i.e. parts of product structure and material inventory) and unified "data environment"(i.e. basic data in the enterprise input-output planning table and statistic table), the basic data and their quantitative analysis between various internal material production departments and those between various internal material production departments and relevant departments of the national economy would be taken as an significant part for the financial management and the supply-demand chain management which is a scientific method to realize system modeling of financial management and the supply-demand chain management. Since the systems modeling of the financial management and the supply-demand chain management should be realized through the enterprise’s input-output planning model real-time analysis and the input-output statistic model timely analysis so it can objectively reflect, research and quantitatively analyze the quantitative dependence relationship between the enterprise’s various material productive departments, between various internal material production departments and relevant departments of the national economy (such as suppliers, distributors, service providers and customers). Thus, the realization of the systems modeling of the financial management can make up serious shortages for current product cost accounting budgeting and accounting methods and the realization of the systems modeling for the supply-demand chain management can make up serious shortages for current productive and business management methods, which in the first place, can raise technological level of financial management and supply-demand chain management methods in a more comprehensive way to ensure the authenticity of accounting information and consequently, leave no space for fraud.

3. Scientific Methods to Root out the Causes of Wastes and Corruptions

The essence and characteristics of crimes via taking advantages of duty are abuses of powers. As to the related legal systems in economic management, for the law enforcement agencies, strengthening the law enforcement and strengthening the efforts to handle cases would undoubtedly find and block up loopholes existing in the systems for the enterprise management, so as to reduce the opportunities of job-related crimes. Considering the business management, the establishment of defense mechanism (such as the implementation of Accounting Law, Business Law, Trade Union Law, etc.) can promote the enterprise functional departments to perform their duties according to law and to prevent occurrences of such crimes. However, such reducing and preventing defense mechanisms and measures, due to their characteristics lack of mutual penetration of natural sciences and social sciences, would fail to objectively reflect the inherent laws of economic activities. So it would be impossible to have the tracking and monitoring functions for job-related crimes. Since on the one hand it would be impossible to timely disclose the occurrences of job-related crimes, on the other hand not all the crimes can be revealed, just for this, it would give an opportunity that can be exploited to others’ advantages. Under such circumstances, there would still be considerable difficulties to root out the soil causes for wastes and corruptions, among them, lots of uncertain factors would be key causes for such difficulties.

From a macro point of view: no matter what kind of social productions, in various production areas, there would objectively be proportional relationships in the distribution of labor time. “The necessity of the distribution of social labor in definite proportions would by no means be canceled by certain forms of social productions, yet possibly be changed only in its form of expression” [3]. Developing economy in proportion should be the objective requirement of all communities. Since the input-output model should reveal in such an objective law of the development of national economy in proportion, not only could it be an important means for macro control, but also a scientific method for overall governance. Since the “coordinate development” among relevant departments (products) under the input-output model connections, influences and restricts with each other which could create a chain reaction, it is the only factor which can be determined. Therefore, using it to allocate resources will not only play its role of tracking, supervising and defending, but also reflect changes of every department and the degree of changes. When an increase in the input in certain productive departments (such as increasing the input in the power generation department), once the cause of excess electricity can cause idle assets, not only would it cause wastes but also may lead to the reduction of the input in other productive departments. When a decrease in the input in certain productive departments (such as decreasing the input in the power generation departments), once resulting in power shortages which can constrain the economic development of the entire system, not only would it fail to achieve the desired economic effects, but also lead to the idle assets of other related production departments. Thus it can be seen that in the distribution of labor time, only making use of the input-output model to allocate resources can ensure the limited human resources be fully utilized. This should be the source: not only the source for resources allocation, but also the source for rooting out the causes of wastes and corruptions. To root out soils generating wastes and corruptions should be started from here.

From a micro-point of view: according the principle of input-output model, each product between various material production departments of the national economy would reveal not only a direct connection while consumes other products, but also an indirect consumption of more than one kind of product while being produced. If any changes or other issues should occur in any a department, it would immediately affect many other departments [4]. According to the objective law of the “coordinate development” of the input-output model, the degree of both direct and indirect consequences and the financial responsibility to be taken by any relevant departments can be timely and accurately calculated and thus can be revealed clearly. In order to realize financial management and supply-demand chain management system modeling, only should we control the basic data such as product mixes, technological lines, consumption norms, man-hours norms, capacity resources, inventory information and make use of mutual connections between the basic data (using how many) in the enterprise’s input-output statement and the inventory status of various resources (having how many), implementation status (lacking how many) and procurement (how many required), then can we timely and accurately calculate the loss of fixed assets, current assets and current funds and reveal it clearly. Because the system modeling of the financial management and the supply-demand chain management can objectively reflect the overall process of enterprise economic activities, thus it can not only reduce and block up the occurrences of crimes through taking advantages of duty, but also because of its basic functions of tracking, supervising and controlling, it can limit such crimes in the bud by making use of the basic functions of the pre-set computer program. In addition, owing to the dignity and punishment of the law, those mad fellows daring to challenge the law personally would be extremely few. Obviously, such supervisory and defense mechanism is the best one because it only depends on the inherent law of the system modeling without extra energy consumption and additional costs. Since such supervisory control measures and defense mechanism not only can ensure the smooth implementation of economic laws, but also would not depend on man’s basic quality and have nothing to do with man’s knowledge level and moral concepts, it should be the scientific method to root out the causes of wastes and corruptions.

4. The Input-Output Statement Real-Time Tabulation Method and the Scientific Basis for the Modern Enterprise Management System

As for the scientific basis of the modern enterprise management system, the management system and the management institution of modern enterprises should be two completely different concepts. There would be differences in essence but close connections between them. The so-called essential difference means that the modern enterprise management system and the modern enterprise management institution should be two separate systems; the so-called close connections means that the modern enterprise management system and the modern enterprise management institution should exist side by side and play a part together- each side should exist on the premise of another's presence so as to give full play to the role of their organization and management. Under normal circumstances, the enterprise’s management system would refer to the accounting theory, accounting principles, accounting standards, accounting methods and management methods based on the real-time analysis of enterprise’s input-output planning model and the timely analysis of the enterprise’s input-output statistic model, and the relevant contents therefore. It should objectively reflect inherent laws of that the employees in the enterprise must work according to the internal law of dependent relations in the enterprise economic system which is of the natural attributes of management. The modern enterprise management institution refers to various norms and standards based on the management system and its theory, which must be observed by employees through practicing rules and regulations in economic activities which is of the social attributes of management. Obviously, the management system and the management institution here would exist side by side and play a part together, so they would be characterized by mutual penetration of natural sciences and social sciences. In view of this, for enterprises that only pay attention to the establishment of the enterprise’s management system other than to the establishment of the enterprise’s management institution, no matter how well the management system would be established, it would be difficult to sustain because such management system must be protected by law, and only in this way can it bring the role of the existing system into full play. For enterprises that only pay attention to the establishment of the enterprise’s management institution other than to the establishment of the enterprise’s management system, no matter how many management rules and regulations would be established, it would be difficult to produce effects and such management institutions would inevitably be with a certain degree of blindness. In this sense, both would be indispensable otherwise they can not supervise and guide effectively. As the enterprise’s management system should reflect the inherent laws of economic activities engaged by the enterprises, yet the laws can be difficult to reveal and quantify; as the enterprise’s management institution should reflect the people's good wishes, yet good wishes can often be impacted and interfered by man-made factors. Therefore, the enterprise’s management system should be established in the first place, then to establish the enterprise’s management institutions according to the inherent laws of the economic activities engaged by the enterprise based on the enterprise’s management system, making the enterprise’s management institutions, through the management system, penetrate into various processes of economic activities engaged by the enterprise. In this way, we can thus overcome the influence and interference of man-made factors.

5. Systems Assessment

As is known to all, only the notary with the rules can have the notary with the results. So far as the law for the corruption itself is concerned, from “corrupting officials” expanding to “corrupting society”, it would be an inevitable result. In many countries, corruption and degeneration have penetrated into several levels of the regime and spread to every corner of the society, the consequences would be very serious. Under such social corruption conditions, though everybody would still hate corruption morally, yet what to be concerned about most would no longer be how to curb corruption, but how to obtain benefits from the state that seems difficult to change. The corruption, penetrating everywhere and spreading all over the places, would corrupt not only the social body, but also the society and the human hearts. A great quantity of case facts would show that behind the system failure, in fact, it would be out of order of a series of decision-making and supervision departments. Behind the ineffective supervision departments would be part of supervisors going along in their evil deeds. Considering the reform of enterprises, no matter from the bigger growing to the stronger in the past or from the stronger growing to the bigger today, their reorganization could not inevitably bring about the establishment of a new and better system. To realize the system modeling of the financial management and the supply-demand chain management, to base accounting theory, accounting principles, accounting standards, accounting and management methods on the enterprise’s input-output planning model real-time analysis and the enterprise’s input-output statistical model timely analysis and to re-recognize and to analyze the problems in the economic system reform would be undoubtedly of important theoretical and practical significance, which would produce significant impacts on the research of the follow-up work. In this regard, it would not be difficult for us to arrive at the following conclusions:

1. The “Scientific Basis” should be a transparent rule. Like game rules of the WTO, it should be transparent. Each party involving in the game should make its commitment, only doing so can it effectively participate in the game. Apparently, to normalize the modern enterprise management system, first of all, we should have the transparent rules, then rules and regulations for various departments, then some administrative documents detailing operating rules and making clear how to implement them, etc. It should be an irresistible and inviolable fundamental rule. As we know, the sunlight should be the best preservative and the public rights in the know should be the premise for the sun illuminating every corner of the land. We should lay stress on the role of the “scientific basis” and regard it as an essential and absolute necessary part to standardizing the modern enterprise management system, thus, we can put relevant principles and policies into effect. Otherwise, it would be impossible to carry out enterprise’s economic activities on a normalized basis and on a transparent rule basis, consequently, it would eventually lose the practical significance of the establishment of modern enterprise management system.

2. The “Scientific Basis” should be a set of combination mechanism. In the rapidly changing and competitive market environment, it can help the enterprises to determine goals, arrange production plans and carry out production and business operation activities in accordance with the factors such as the enterprise’s own actual situation, the market demand, and the price fluctuation, etc. When the issues are made clear as to what to produce, how to produce and for whom to produce, through the input-output model, the “combination mechanism” would effectively readjust the enterprise’s various internal systems, resources and personnel to the corresponding optimal states, which should be a key link to enhance core competitiveness of the enterprise. So far as the maintenance and consolidation of the superstructures for certain productive relations, only through such combination mechanism to give full scope to the organizational role on the productive forces, can we ensure full utilization and optimal configuration of resources. In addition to the competition between essential factors, what is more, the international competition should be the competition between essential factors’ competition. In many cases, what would ruin the enterprise should often not be the factors, but the set of the combination mechanism for the factors. The “Scientific Basis” shows that the manager’s responsibility should be to establish and to improve the mechanism, through the mechanism to carry out management, but not by commanding. The correct commanding should solve the problems difficult to be solved, yet, owing to being lack of reasonable mechanism, correct commanding would be difficult to play its role.

3. The "Scientific Basis" should be an anti-corruption system. The system would be mainly characterized by: its irrefutable moral rules striking root in the inner world of the human hearts. In the current international and internal economic situation and economic environment, this system can help the enterprise, according to the requirement of the principles and objectives, etc., grasped by property owners, to carry out effective monitoring on each item of economic information in the economic system. We know that since the prevention of the emergence of corruption phenomena would be much more difficult and complicated than fighting and punishing the corruption phenomena, of greater significance. The severe reality of gradually increasing advance corruption wave upon wave, nest criminal cases, cross criminal cases, etc. on a same occupation presenting in the corruption crime phenomena, would further expose malpractices of purely relying on cracking down on criminal activities. Currently the common view formed on the anti-corruption front should be: “For corruptions, as a complex social phenomenon, to crack down it should not be the only means to bring under control, only the organic combination of fighting against with the prevention can treat both principal and secondary aspect of corruptions”. Clearly, such anti-corruption system of the “scientific basis” should be in line with the principles and positions of treating both principal and secondary aspect of corruptions. Only such anti-corruption system of the “scientific basis” can root out the soil causes of corruptions and expose the corruption in broad daylight timely, comprehensively and accurately. Only such anti-corruption system of the “scientific basis” can provide scientific and theoretical bases to encircle and suppress corruption and root out the causes of corruption on every side. Thus it can be seen, the establishment of such anti-corruption system of the “scientific basis” would mean the initial formation of a high pressure situation from purely relying on cracking down on criminal activities to encircle and suppress corruption on every side, thus marking the awareness toward the anti-corruption work enter a scientific new stage of the “System Anti-Corruption”.

4. The "Scientific Basis" should be a system to lay stress on preventive measures, on bringing the role of management into full play and on starting from rooting out soil causes of wastes and corruptions. Since the fundamental basis for a harmonious society should be that the systems would reflect social justice. As a manager, first, we should think of how to avoid the national interests or the interests of property owners from infringements, and do everything possible to take various measures to protect national interests or the interests of property owners. It would be unreliable for one to expect for the acquaintances or for the morality. Too reliable for the morality, when one should over-expect for the morality, and put one’s all stakes on the morality, one may lose. For example, in building public facilities, if non-renewable materials would be used in public facilities, even if the materials would be stolen, they could not be changed into money; if the facilities should be extremely sound, then no matter how frustrating them, they would not fear of being damaged; if certain non-durable products should be installed in public places, which would always expect the public to take care of, in case there would be a little problem, someone would wave the banner of morality to make irresponsible remarks; then just forget what they should do. Thus it can be seen, many moral issues would often occur under the conditions without any precautions, many technical measures and devices can solve many ethical issues, and even improve moral standards. The “scientific basis”, is just like many technical measures, can solve many ethical issues or even improve moral standards to achieve the purpose of killing two birds with one stone.

5. The "Scientific Basis" should be a solution to upgrade personal performance and organizational enforcement. Effective implementation as a kind of thinking way and operating technique has become popular sweeping the global management sectors. For any an organization, effective implementation should not be a matter just for leading officials, or a matter just for employees, but the core mission for the entire organization. For example, why would a plan seeming ambitious be always a dead failure? Why would good decisions always be gone with the eastward over and over again? Why the payment should be more than the plan by ten times, would the results be less than one-tenth of the planned income? Why the enterprise would often fall into the vicious circle: the high-level would blame the intermediate level, the intermediate level would blame the employees, and the employees would blame the high-level? Main reasons should be lack of organic internal connections and coordination between various components of the enterprise, leading to the performance and enforcement problems. Thus it can be seen, only the realization of the organic combination and connection between key modern management characteristics of the enterprise’s management thoughts modernization, management organizations systematization, management methods quantification, management means automation and integrated system for the procurement of supplies, production and marketing, etc.; so as to achieve highly perfection and harmony, thus fundamentally solving the distortion of performance and enforcement and winning in implementation.

6. The "Scientific Basis" should be a kind of corporate culture. In the scientific research project of the “Input-Output Statement Real-Time Tabulation Method and the Enterprise Management Modernization - Realization of the Enterprise’s Input-Output Model & the Financial Management and the Supply-Demand Chain Management Real-Time Analysis”, the scientific thoughts of the “Input-Output Statement Real-Time Tabulation Method” should be the theoretical basis for the corporate culture. The basic content concerning the “Nine-Must” [*] of the enterprise modernization management should be the core of the corporate culture. The accounting theory, accounting principles, accounting standards, accounting and management methods based on the enterprise’s input-output planning model real-time analysis and the enterprise’s input-output statistical model timely analysis should be the essence of the corporate culture. Such kind of corporate culture should be treated as a whole mutually complementary and inter-indispensably, such corporate culture comprehensively and systematically embody advanced management ideas, advanced management theory and advanced management methods, it should be the advanced labor productivity.

7. The theoretical basis for the "Scientific Basis" should indicate that: the democratization of the "legal institution" and the democracy of the "institutionalization" must be expressed in the “rule by law” [5]. The use of the objective law for the economic development and the law’s itself own unique monitoring role to supervise and control the total processes of the production and management activities engaged by the enterprise, to make the enterprise’s various work execute its duties and undertake the financial responsibility due to running counter to duties according to law should be the most reliable, scientific and impartial “rule of law”. The use of the objective law of relevant interdepartmental "coordination development" of the enterprise’s input-output model to allocate resources, and quality combatant between individuals and management combatant between groups should be necessary conditions for the realization of the enterprise’s economic growth mode transformation. The establishment and perfection of the modern management system, the full use of the objective laws for the enterprise’s economic development and their constraint functions, in front of the “absolute transparency” data, in various fields of production, distribution, exchange and consumption, the enterprise management can not only effectively enhance the ability of people’s autonomy self-awareness to control the generation of wastes and corruptions, but also avoid falling into the “system decision theory” quagmire while the rules and regulations of the departments would play a key role in regulating human behaviors in such different fields. In this way, the "scientific basis" to normalize the modern enterprise management system, can make the establishment of the modern enterprise management system like nature itself - highest quality of art, clear and wonderful, both simple and efficient.

8. The theoretical meaning for the "Scientific Basis" should indicate that: the material determines consciousness, and motivation and results must be unified [6]. We believe that any practices contrary to objective laws, no matter how good of their wishes, would be difficult to eliminate wastes and corruptions. Realization of system modeling of the financial management and the supply-demand chain management, essentially, should be the realization of systems modeling of the financial accounting and the value chain accounting, and the management accounting and value chain accounting. They should be the theoretical basis for promoting the realm of thought of the enterprise’s modern management into systematic management or model management. If the enterprise’s modern enterprise management can take this theoretical basis as a base to combine and relate the enterprise’s management system and management institution in an organic manner, then with the ensured effective supervision and direct, together with the beneficial cycle based on the authenticity of enterprise’s accounting information, intervention created at will can be rooted out which not only expresses the scientific thoughts of material determining consciousness but also can be the scientific method to realize unification of motivation and effect.

9. The realistic significance for the "Scientific Basis" should indicate that: in today's society, mankind is facing many survival and development issues. These issues are, for instance, energy consumption, resource exploitation and configuration, environment problem and population expansion. Only relying on a certain branch of learning alone cannot solve these problems. We must give full play to the integrated advantages of various disciplines to seek reasonable ways to solve these problems. Just the same as the solution of corruption problem, only relying on a certain management method or management system does not work once and for all, we must give full play to various management thoughts, management norms, management techniques and their integrated superiorities to root out the causes of generating waste and corruption. Under such circumstances of “how many system reforms have been pressed to the difficult situation by defect human nature”, it would be far from enough only by relying on the enhanced post-audit thinking “better late than not”. This paper, based on such a simple truth and common sense, would display before property owners the objective situation concerning the financial management and supply-demand chain management in the enterprise’s economic activities from the inside to the outside, completely, systematically, accurately or precisely. During the operation processes we can not only timely find the issues generated in the process of business production and management engaged by the enterprise, but also timely help the property owners or corporate employees to know the real conditions of the enterprise’s many resources. As the interior of such openness and transparency of “scientific basis” should be the objective basis for the external community oversight which is of real-time auditing features. Therefore, the realization of their organic combination and connections of management system and management institution can promote healthy and orderly development for the enterprise and form effective monitoring mechanism and harmonious social environment as well. It may after all be a scientific method as a good solution for these problems.

Last but not the least, due to my limited knowledge, there are bound to be mistakes or errors in the paper and I humbly request the readers’ criticism and correction.

[*]“Nine-Must”

1. Why must it be necessary to draw up the production and management plans with the input-output model?

2. Why must it be necessary to draw up inventory strategies with the input-occupancy-output model?

3. Why must it be necessary to establish the grey input-output model to study the connection between grey factor input and output?

4. Why must it be necessary to establish the dynamic input-output model to carry out dynamic analysis?

5. Why must it be necessary to realize the organic combination and connection between the enterprise’s input-output optimal planning model and the business management modes such as ERP, lean production, agile manufacturing, etc.?

6. Why must it be necessary to realize the organic combination and connection between the enterprise’s input-output optimal planning model and the modern management methods such as TFP, total factor productivity, and management?

7. Why must it be necessary to realize the real-time analysis for the enterprise’s input-output optimal planning model and the financial management?

8. Why must it be necessary to realize the real-time analysis for the enterprise’s input-output optimal planning model and the supply-demand chain management?

9. Why must it be necessary to use the input-output model to conduct the analysis of policy?

Note: For the convenience of statement, the scientific basis of modern enterprise’s management system refers to the accounting theory, accounting principles, accounting standards, accounting and management methods based on the enterprise’s input-output planning model real-time analysis and the enterprise’s input and output statistic model timely analysis.