浅论会计监督

会计监督是通过立法赋予会计机构、会计人员可以正当行使的职权.也是我国经济监督体系中最直接、最主要的监督手段,实施有效的会计监督,是当前会计界面对的主要问题.我国会计监督的制约因素是法律约束机制不完善,会计执业环境不规范,企业法人的约束机制不健全,内部控制失调.健全会计监督体系,应加快法制建设,改善会计执业环境-完善企业内部控制制度,确保会计信息真实可行.     

关于会计监督的思考

会计监督是会计的基本职能之一,是我国经济监督体系的重要组成部分,会计监督可以分为单位内部监督、国家监督和社会监督.有效发挥会计监督职能,不仅可以维护财经纪律和社会经济秩序,还对健全会计基础工作、建立规范的会计工作秩序、防止和发现会计造假、提高会计核算和管理工作水平起到重要作用.会计法规定,各单位应当建立、健全本单位内部会计监督制度.但是,近年来,一些单位会计监督职能弱化,导致造假账、违法违纪行为屡有发生,严重影响了单位发展.本文从会计监督的重要性入手,对我国会计监督的现状及产生原因作简单分析,并提出一些加强会计监督的对策.     

对我国企业会计监督的思考

会计监督是约束企业会计行为、社绝会计信息失真、提高会计信息质量的重要手段.在计划经济向市场经济条件转轨中,虚假会计信息的泛滥使得加强会计监督的要求日益迫切.本文从企业会计监督的意叉出发,阐述我国的会计监督体系,探讨适合我国国情的会计监督模式.     

浅析企业会计监督存在的问题及对策

会计监督是会计的基本职能之一,是会计“与生俱来”的职能.目前随着我国经济的快速发展,我国会计准则也变得更加完善,逐渐的建立起适合我国企业的会计监督体系.本文主要论述了企业会计监督存在的问题及相应的解决策略.     

浅谈会计监督的实施

会计监督是会计的基本职能之一,是我国经济监督体系的组成部分.但从现实情况来看,会计监督职能严重弱化,甚至到了名存实亡的地步,对维护会计和经济秩序不能起到应有的作用.本文详细阐述了会计监督的内容及其分类,提出了实施会计监督的措施.     

浅谈财务核算与会计监督管理

会计监督是会计的基本职能之一,是我国经济监督体系中的重要组成部分.温家宝总理曾明确要求"加大会计监督力度,综合治理会计信息失真问题".可见国务院对会计监督工作的商度重视.因此结合会计管理体制的重大改革--会计集中核算制的实施进程,逐步完善与之相适应的现行的会计监督长效机制十分必要.     

关于加强出版业会计监督的思考

本文叙述了会计监督内涵,详细阐述了出版业会计监督的对象和任务,分析我国会计监督的现状和问题,明确了加强出版业会计监督的具体措施.     

会计监督现存问题及对策

近年来,会计造假事件屡屡发生,会计信息严重失真,会计队伍整体素质与市场经济发展不相适应,会计监督有名无实,这已成为财务管理工作中较为普遍的问题.因此,加强会计监督,从根本上解决会计监督弱化是杜绝这些问题的有效途径.本文在分析会计监督存在问题的基础上,提出了完善会计法律体系、强化政府监督职能、健全内部控制机制、加强中介机构自律、提高人员综合素质、加大媒体监督力度等完善我国会计监督工作的对策.     

浅议现代企业制度下会计监督

会计监督是会计的基本职能之一,是我国经济监督体系的重要组成部分.伴随着社会的快速发展,现代企业制度的建立与会计监督体系之间的关系越来越密切.现代企业制度的建立与会计监督体系之间不可分割,健全的会计监督是现代企业制度建立的必然.就建立现代企业制度与会计监督管理制度之间的关系以及在社会主义市场经济条件下如何强化会计监督问题进行研究探讨.     

浅谈我国企业会计监督职能的加强

在我国的经济监督体系中,会计监督历来是各种经济监督手段中最直接、最主要的监督手段之一.本文讨论了我国企业会计监督的现状,并深入分析了其产生的原因,最后谈及了加强会计监督的一些建议.     

Trade liberalization and the allocation of labor between households and markets in a poor country

We consider the relationship between relative price changes and the allocation of labor between households and the formal wage labor market in the context of Vietnam's liberalization of its rice trade in the 1990s. Many individuals in poor economies work within their own household rather than in formal labor markets. We find that larger rice price increases in a community are associated with declines in hours adults devote to work within the household and increases in time spent in the wage labor market. We also observe increased specialization in household economic activities accompanying these shifts in hours towards wage work. Our results are consistent with the idea that a growth in the extent of the market shifts production and labor from households to markets during development, thereby inducing gains from specialization. Thus, the reallocation of labor between households and markets in response to a trade liberalization might be an important component in understanding the link between trade and growth in very poor economies, currently the focus of the Doha WTO negotiation round.     

Trade in Educational Services: Trends and Emerging Issues

This paper examines the trends and emerging issues in trade in educational services. It provides rough estimates of the size of the international market in educational services drawing on the limited data available in services trade statistics and data on foreign students in tertiary education in OECD countries. It outlines the current commitments for trade in educational services under the General Agreement on Trade in Services (GATS). It also reviews the implications of the on‐going GATS negotiations for further multilateral trade liberalisation in this sector. It points out that OECD countries have been noticeably reluctant to make proposals for further liberalisation of trade in educational services. One reason for this is the concern in many countries about the potential threats posed to cultural values and national traditions by growing trade liberalisation in educational services. Finally, the paper reviews some of the main policy issues arising from trade in educational services.     

The Structure of Trust in China and the U.S.

This article investigates the structure of trust in China and compares it with the U.S., using the 2000 and 2005 waves of the World Value Survey (WVS). We analyze two dimensions of trust – trust in people and trust in major companies. It is found that the level of trust has remained stable in China within the 5-year period. On the other hand, trust in major companies has declined dramatically in U.S. while trust in people has increased slightly. The structure of trust in companies is different from trust in people. For both countries, individuals with higher education tend to have a higher level of trust. Individuals who are divorced tend to have lower trust in people. Individuals who think that other people are fair are more likely to trust in people. Preference for competition has a positive effect on trust in major companies. On the other hand, some differences between the two countries are observed. Perception of fairness does not affect trust in major companies in China, while it has a positive effect in U.S. in year 2006. Preference for equality has a negative effect on trust in major companies in U.S. but no significant effect in China. The pattern of trust and its changes over time may reflect differences in market conditions in the two economies.     

Start-ups and employment dynamics within and across sectors

We use a decade of longitudinal data on start-ups and employment in Swedish regions to analyze the effect of start-ups on subsequent employment growth. We extend previous analyses by decomposing the effect of start-ups on total employment change into within- and cross-sector effects. We find that start-ups in a sector influence employment change in the same as well as in other sectors. The results illustrate that the known S-shaped pattern can be attributed to the different effects of start-ups in a sector on employment change in the same sector and in others. Start-ups in a sector have a positive impact on employment change in the same sector. The effects on employment change in other sectors may be negative or positive, and depend on the sector under consideration. In particular, start-ups in high-end services deviate from manufacturing and low-end services in that they have significant negative impacts on employment change in other sectors. The findings are consistent with the idea that start-ups are a vehicle for change in the composition of regional industry.     

Introducing management models in service organisations in developed and developing countries

The aim of this paper is to examine the application of the European Foundation for Quality Management model for self-assessment as a means to introduce changes in management in services in higher education institutions (HEIs) in Spain and in Jordan. This paper uses the case study methodology on eight administrative services in a public university in Spain and seven university services in two Jordanian universities, a public and a private institution. The findings show the steps that an administrative service may follow in order to apply the questionnaire approach successfully in a reform process, the difficulties, the benefits and the success factors in both countries and the consequences of the changes introduced. The study provides lessons for decision makers and managers from other universities in developed and developing countries, who wish to introduce the practice of quality management by creative means. This paper extends knowledge on self-assessment (steps, difficulties, benefits, success factors and changes in management) to services in HEIs.     

保函独立性的司法认定困局及思路修正

我国“独立保函司法解释”适应了法律规则和法学理论发展的国际性、时代性需求，但从其出台至今的周期性司法实践看来，司法机关对保函的独立性认定问题，仍存在一定的认知偏差，各地法院的判决标准分歧明显。独立担保制度产生于欧美发达国家，早期独立担保项下规则适用的基本向度均与欧美各国在不同历史时期下的商事发展需求相关。在资本主义目的因子的驱动下，以美国为代表的英美法和以法国为代表的大陆法国家对独立保函的独立性认定标准各异。中国司法对独立保函的独立性认定思路应以“一带一路”战略需求为导向，参见域外“重实质轻形式”的历史性成果，对“单据”“基础合同”“从属性条款”等争议问题明确定位，采用宽松认定的基本态度。     

浅谈国际服务贸易统计

随着国际服务贸易近20年来的迅猛发展,各国政府也越来越重视服务贸易的统计问题。但由于服务贸易自身所具有的不同于货物贸易的特点以及各国服务贸易发展水平和统计状况的不同,长期缺乏统一的国际服务贸易概念和统计标准,服务贸易统计远远落后于服务贸易的发展。本文从概括介绍国际服务贸易统计的现状入手,强调了它的重要性,在此基础上,分析了我国国际服务贸易统计的现状,并提出建立和完善我国国际服务贸易统计体系的若干建议。     

新升本高校图书馆评估后的文献采购策略

文章论述了新升本高校图书馆本科教学工作水平评估前的文献资源现状及在"迎评"过程中文献资源建设的主要情况,针对这些情况提出了在"迎评"后应采取的采购策略,尤其是在文献采购经费大幅度下降的情况下,如何用好这些经费的策略。     

双重约束条件下发达流通市场的可持续发展

本文认为,发达流通市场面临内部市场模式趋同和外部新兴市场竞争的双重约束;目前发达流通市场的竞争优势主要体现在一定差异化基础上的低成本优势;要在未来保持可持续发展,就不能过多依靠低成本竞争,而应通过战略新定位和市场模式升级,突破低成本瓶颈,着力从商业市场竞争模式转变为产业价值链竞争模式,创造出显著差异性优势。文章还提出,发达流通市场要建立产业价值链竞争优势,就必须一方面打造上游本地商品制造中心和研发中心;另一方面完善和维护下游网络优势。     

Economic policy strategies in major industrial countries

The stubborn weakness of growth in the industrial countries since the mid-seventies is a manifestation of a serious crisis of stabilisation and adjustment whose roots go far beyond the oil price increases. Against this background there was a marked turn in the direction of economic policy as a result of changes of government in 1979 in the United Kingdom and in 1981 in the USA and France. The programmes to stimulate economic growth were based on the supply-side concept in the UK and the USA but on the demand concept in France. Our article assesses the measures actually taken and the policy accent in the three countries against the background of previous economic developments and the prevailing political and institutional circumstances.