我的青春 我的梦想 我的财富

我出生在上世纪70年代初期，没有经历过太贫穷的生活，也没有大富大贵的梦想，所以对钱一直没有太多概念。20岁那年，我中专毕业，开始在家乡河北的一个事业单位上班，生活状态也算是“饿不死、撑不着”的，和周围的同学、朋友相比，真正是“比上不足，比下有余”，倒也自得其乐。那时候，根本没有什么理财的概念，对于个人财富的理解，也不过是凑到一定数额，去存个定期，或买了国债。大家都知道，     

写给党的生日的灯谜

每年到了这个日子，每年到了这一天，人们总会以不同的方式来纪念她──或歌唱，或抒情，或感慨，或掬一束鲜花在烈士的碑前……今天，作为谜人的我要献上一组真诚的灯谜。故事我们已听了无数遍，许多歌我们在心中也唱过了无数遍，一曲《东方红》(打一字)，谜底：“曹”，此字为上下结构，“一曲”合之为上半部，“东方红”即太阳升，“日”出也，下半部涌出。歌儿唱得中国人民站起来(打一节气)，华夏屹立于世界之林，谜底：“立夏”。为了这一天的到来，中国人民走过了多么痛苦漫长而曲折的道路，人民由衷地唱起了心中的歌，《没有共产党就…     

卖房的阳谋炒股的阴谋

俗话说得好，风水轮流转，三十年河东，三十年河西。今年上半年，根据全国百城新房销售数据可以明显看出，国内各地新房销售疲软，新房空置率已经达到了令人震惊的22％。尽管类似任志强这样的房地产多头坚称房市涨势仍未结束，但是“无可奈何花落去”的房市实景，却让更多的潜在买房人选择了继续观望，暂缓出手，回避地产投资成了今年上半年资本投资的一大亮点。     

基于信息技术的教学模式的研究

随着信息技术的发展和普及，信息技术在教育中的应用越来越广泛，利用信息技术与学科整合进行教学改革已成共识，本文从教学模式这一概念入手，就信息技术环境下常用的几种教学模式的类型及模式功能特征做了初步研究，从而改革与优化教学过程，旨在探索最适用的教学模式，提高教师的信息素养，培养学生创新精神，提高课堂教学效果.     

刍议保险审计的特殊服务手段的重要性

审计工作是经济工作的一道服务防线，是对企业经营活动进行监督服务的重要手段，是企业管理不可缺少的一环，特别是在开放搞活，发展商品经济的新形势下，切实抓好审计工作，充分发挥计工作监督报务作用，具有特殊重要的意义。1989年，我省保险系统的审计工作，在人员少、任务重、难度大的情况下，全体审计干部勤奋工作，开拓进取，积极努力，不仅完成了总公司部署的审计任务，而且完成了总公司部署的审计任务，而且完成了省公司交办的内审任务，赔案事前审计效果明显，全省共事前审计赔案11万件，堵住不合理赔款90余万元，被总公司评为全国保险系统审计工作第一名，实践证明，审计工作不是添事的，找贫的，而是看家的，把门的，对促进保险事业的健康发展具有十分重要的作用。     

魏洋的哲学

修道与处世就如庖丁解牛，虽然处于很复杂的世间，但要“批大卻，导大窾”，处理大关键，把握大要点，始终保持着自己的头脑，保持着自己的初心，那么，就可以永远使生命健康，永远使生命青春。——南怀瑾     

当铺的由来和老北京的典当业

我国从南北朝时期就有了典当业，典当业的起源曾寸戈有这样一段传说：某朝有一罪犯，经刑部科获永远监禁的罪名，他在囹国中熬了多年，后成了一个管犯人的头目，遂在狱中勒索银钱，买卖物品，还鼓动众犯赌博，令输钱者以物抵款。日久，他积资颇多，后又遇赦出狱，便采取以物抵款的方式开了个“小押当”，门前挂了一块招牌，上书：“指物借钱，无论何物均可抵押，物值十而押五，坐扣利息，几月为期，限期不赎，变卖折本”。     

从钱钟书的钱论与吉鸿昌的座右铭说开去

钱钟书，我国现代著名学者，文学家，生于1910年，卒于1998年，其学术著作《谈艺录》和《管锥篇》享誉世界，其创作的唯一一部长篇小说《围城》，从它的艺术价值来看，是中国现代文学可以传世的佳作。随着时间的流逝，他在学术界的地位会愈来愈受到肯定和重视。吉鸿昌，代抗日名将，革命烈士，生于1895年，1934年11月24日，     

高水平的统计学 高素质的统计人

统计，在不少人眼中，有着“统计，统计，七分估计，三分统计”之说，换言之是统计的可造性很高，在开经济会，特别是年总度总结大会、经济表彰会时，尽管统计人提供了许多统计资料和指标解释，但有一些人仍然是对统计数据仍频频“发难”：统计数字真实吗？当他们知道我们建立了来自于基层的超级汇总制度和统计部门内部的数据评估制度，对数据质量的担心明显减弱。当然，他们仍然对来自于基层的基础数据放心不下。这是可以理解的。     

瞬间的隽永

最喜欢五月的天气，风和日丽，花红柳绿，一切都是那么欣欣向荣，充满生命的张力，带着饱满的热情，迎面而来……两年前，就在这样一个充满遐想的季节，我欣喜地收到了稽查一局的录取通知，正式成为一名税务工作者。而今，又一个美丽的五月悄然而至，两年的时间转瞬即逝。回过头来，整理思绪，搜索记忆，几个难忘的瞬间在脑海里定格……     

跨行查询收费:替银行说几句话

银行卡跨行查询收费一经推出即遭到铺天盖地的反对,有的消费者甚至诉诸法庭。银行收取跨行查询费的行为究竟是出于对市场化原则的尊重还是蔑视?     

Trust for accounting and accounting for trust

This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens [Burns, J., Scapens, R.W., 2000. Conceptualising management accounting change: an institutional framework. Manage. Acc. Res., 11, 3–25]. In particular, it explores how management accounting systems (MAS) can be implicated in processes of learning and culture change, and used to identify ‘trustworthy’ solutions in the face of organisational crises. A case study of an Italian company, which was subject to massive change following its acquisition by General Electric, is used to discuss how, when crises arise and organisation members find themselves under intense pressure for change, their rationales and routinised behaviour, which are driven by the existing knowledge and cultural assumptions, are challenged. The case illustrates how MAS can act as sources of trust for the processes of change – i.e., accounting for trust; while at the same time being socially constructed objects of trust – i.e., trust for accounting. Drawing on the concept of personal trust and the notion of roles as access points to organisational (expert) systems, the paper discusses how, in this case, finance experts facilitated the acceptance and progressive sharing of new rationales and routines. Clearly, this does not guarantee that change will occur or occur in some ‘desired’ direction in other cases, but it increases the possibility of replacing trust in the predictability of routines with feelings of trust for change.     

Managing for efficiency, managing for equity

It is a truism that not all managers do the same things in the same ways. Less often recognized, however, is the fact that the essential tasks and goals of management are not everywhere the same. Indeed, so unlike each other are the two primary systems of management--the "technocratic" and the "political"--that they consistently vary in the implicit contract offered to participants, the career path of members, the use of organizational structure, the choice of purpose, and the allocation of resources, but also provides a conceptual framework for understanding why they happen and what can be done to prevent their happening in the future.     

寿险产品评价体系研究

中国保险市场的发展,迫切需要建立保险评价体系.保险产品的评价体系是保险评价的核心,其主要目标是以保险产品相对透明为目的进行的.在所有的保险产品中,人身保险产品与社会大众关系最为密切,人身保险在保险业的保费收入中也占有决定性地位.所以,当务之急是首先建立人身保险产品的评价体系.寿险保单的保障程度、投资价值以及附带的服务水平是寿险产品的核心问题,应当成为寿险产品评价的主要内容.本文重点从寿险产品保障程度进行评价研究.     

微笑传递快乐 激情奉献奥运

前言：在2008年北京奥运会上,奥运志愿者成为了一道亮丽的风景线,他们用自己最美的微笑和热情的服务给世界留下了深刻的印象。在这个充满青春朝气的群体中,也活跃着财政青年的身影,他们以40天辛勤付出和无私奉献,圆满完成使命,为北京奥运的成功举办贡献了力量,也留下人生中美好的回忆。现刊载中评协奥运志愿者——李念辰和崔新园的文章,将他们辛苦工作的经历再现,让他们的欢乐与广大读者共享。     

Accounting for decisions and decisions for accounting

Behavioral decision theory (BDT) is concerned with “accounting for decisions”. The development of this interdisciplinary field is traced from the appearance of several key publications in the 1950s to the present. Whereas the 1960s saw increasing theoretical and empirical work, the field really started to flourish in the 1970s with the appearance of the review by Slovic & Lichtenstein (Organizational Behavior and Human Performance, pp. 549–744, 1971), and key papers on probabilistic judgment (Tversky & Kahneman, Science, pp. 1124–1131, 1974), and choice (Kahneman & Tversky, Econometrica, pp. 263–291, 1979). From the early 1980s to the present, BDT has seen considerable consolidation and expansion and its influence now permeates many fields of enquiry. After this brief history, eight major ideas or findings are discussed. These are: (1) that judgment can be modeled; (2) bounded rationality; (3) to understand decision making, understanding the task is more important than understanding the people; (4) levels of aspiration/reference points; (5) use of heuristic rules; (6) the importance of adding; (7) search for confirmation; and (8) thought as construction. Next, comments are addressed to differences between BDT and problem solving/cognitive science. It is argued that whereas many substantive differences are artificial, two distinct communities of researchers do exist. This is followed by a discussion of some major shortcomings currently facing BDT that include questions about the robustness of findings as well as overconcern with a few specific, “paradoxial” results. On the other hand, there are many interesting issues that BDT could address and several specific suggestions are made. Moreover, these issues represent opportunities for accounting research and several are enumerated. Finally, BDT presents “decisions for accounting” in the sense that scarce resources need to be allocated to different types of research that could illuminate accounting issues. The argument is made that BDT is one research metaphor or paradigm that has proved useful in accounting and that should be supported. Such support, however, may mean that some researchers may work on issues that, at first blush, might seem distant from accounting per se.     

关于《以财务报告为目的的评估指南（试行）》的起草说明

为适应新兴评估市场领域的发展,规范注册资产评估师执行以财务报告为目的的评估业务,保证评估执业质量,维护社会公共利益和资产评估各方当事人合法权益,中评协在财政部有关司局的帮助和指导下,组织有关专家起草了《以财务报告为目的的评估指南（试行）》（以下简称《指南》）。为便于评估机构和注册资产评估师以及相关部门、人士全面理解《指南》,现将有关起草情况说明如下。