现代职业教育背景下会计技能教学改革与创新

本文以国家大力发展现代职业教育,着力培养应用型和技术技能型人才为背景,主要探讨会计技能教学的改革与创新。文章认为,会计专业学生陷入"上不着天、下不着地"困境最主要的原因是传统培养模式存在导向型错误。因此,重构现代职业教育体系,是呼唤会计技能教学的回归。在构建不同层次职业教育会计技能要求框架的基础上,会计技能教学应从技能知识教材化、技能教学专门化、教学手段现代化、技能考核平台化、教学师资团队化、技能巩固竞赛化、技能评价等级化和技能实践社会化等八个方面做好相应的工作。     

浅谈商务英语专业加强文化知识学习和跨文化交流沟通能力重要性

随着中国加入WTO,逐步与国际化市场接轨,作为世界强势语言的英语,是我们每一个工作岗位上的人,尤其是从事国际商事活动的人所必须熟练掌握甚至是精通的.因此,我国各大高校商务英语专业雨后春笋般的出现.然而,多数商务英语专业对毕业生技能的强调大多在于英语听说读写技能以及商务知识方面,却忽视了文化知识学习以及跨文化沟通能力的培养.本文将从对跨文化沟通能力与商务技能关系,以及文化知识与英语技能提高两方面切入,提出作者对跨文化沟通能力培养重要性的认识以及相关建议.     

在农村推广支付结算工具的几点建议

（一）加强支付结算工具宣传,提高结算工具社会认知度。金融机构采取多种方式,加大支付结算工具和结算知识的宣传,通过广泛深入的宣传,增加社会公众对支付结算工具的了解,对各种结算方式的优缺点进行比较,引导社会公众熟悉和使用支付结算工具,让更多的人掌握银行卡等结算工具的知识和技能．使支付结算工具和方式逐步为更多的人所接受。     

关于企业核心竞争力问题的研究

一、关于企业核心竞争力的认识 (一)企业核心竞争力的概念与内涵理解 1990年著名管理专家C.K.Prahalad和Gary Hamel在所著的《The Core Competence of the Corporation》一书中指出:"核心竞争力是在一组织内部经过整合了的知识和技能,尤其是关于怎样协调多种生产技能和整合不同技术的知识和技能."就企业而言,企业核心竞争力实际上是隐含在核心产品里面的知识和技能或者它们的集合.概括地说,企业核心竞争力是指提供企业竞争能力和竞争优势基础的多方面技术、技能和知识的有机组合.     

个体软件过程——一种软件能力成熟度模型的补充方法

目前,很多企业都运用软件能力成熟度模型CMM(Capability Maturity Model for Software)指导软件设计,组织和改进软件设计过程,实施组织上的宏观管理.但CMM没有提供软件企业内部个体对软件设计过程的微观管理,要得到开发人员对过程改进的理解和支持,就需要一套从个体角度保障过程改进实施的系统方法.个体软件过程PSP(Personal Software Process)为开发人员提供了个人必须掌握的方法和技能,它为个体软件过程提供了文档化管理的工具,是使个体在软件开发过程中改变习惯的工作方式,使个体的软件开发朝着更加规范、科学的方向发展.CMM没有涉及关键过程域所需要的具体知识和技能,而PSP正好补充了CMM的不足,PSP和CMM相互支持、相互补充.     

关于火电企业技术技能人才培训管理方法探讨

火电企业同质化程度非常高,在人、财、物、信息四种资源中,人才是企业的核心竞争力.本文试根据技术技能人才的不同特点,从完善培训体系、创新工作机制、建立立体人才成长通道、完善激励机制等方面,对火电企业技术技能人才的培训管理方式进行一些积极探讨.     

新形势下关于我国人力资本会计的研究

二十一世纪是知识经济迅猛发展时期,各个领域的竞争随着市场化、国际化的进程而日益深广和激烈。竞争中起决定性作用的不再是物质资本、土地,而是以知识和技能取胜的人。重视人才、以人为本等原则的提出,使得研究如何建立一套与知识经济相适应的具有人本化理财观念的、以人为本的会计核算模式显得非常具有现实意义。本文在已有研究的基础上,对新形势下我国人力资本会计进行简要探讨。     

五年制高职会计"串行式"模块化教学研究

五年制高职教育有其独特的专业性.本文对这一层次的会计技能教学进行研究,摸索出一套有效的技能训练方法,帮助学生在短时间内掌握会计核算所需的专业技能.     

保险销售“快-短-命”

作为保险销售员,需要把握三样东西,分别是保险知识、展业技能、目标市场.代理人找到目标市场,找好准客户之后.要充分运用自己的保险知识和展业技能来打动、感动客户,让客户达成购买行为.     

我国商业银行核心竞争力初探

核心竞争力的概念提出于1980年代。1990年普拉莫拉德和哈默在《哈佛商业评论》上发表了一篇名为《企业的核心竞争力》。之后哈默在1999年发表了题为《核心竞争力的概念》一文，详细地阐述了核心竞争力的概念及特征，并论述了如何管理核心竞争力。他认为核心竞争力是一组成技能的整合，它不是静止的死的资产，而是知识和学习的积累，是能够使产品异质化，为顾客创造独特价值的能力。     

论教学艺术

教学艺术是教师在教学中,能够使学生高效率地接受、消化知识的各种技能。本文主要论及教学组织艺术、教学表达艺术和教学感染力艺术三个方面。     

Visualizing risk: using participatory photography to explore individuals’ sense-making of risk

Although the field of risk research is increasingly alert to new theoretical and empirical perspectives, it is still the case that few studies take a visual approach, despite its obvious worth in capturing people’s experiences of everyday life. This paper considers how a visual approach can be used to deepen our knowledge of sense-making of risk, particularly young people’s views on risk. It presents empirical findings from a study that uses participatory photography to capture what individuals define as serious risks in everyday life and how these risks are expressed (722 participants in Sweden, aged 5–33, mostly children or adolescents). The conclusion is that focusing on stories embedded in images independently contributes new knowledge about how the individual makes sense of risk in everyday life, and especially that visual methods of data collection and analysis illuminate how individual sense-making of risk is intertwined with other aspects of meaning-making in everyday life. In other words, it is time for a visual turn in risk research.     

审计艺术研究

审计艺术是指审计机关和审计人员为达到审计目的和效果,在审计工作中采用的富有创造性的方式方法,是审计机关和审计人员在长期的审计实践中摸索出来的,建立在一定的素养、才能、知识、经验基础上的审计技巧。审计艺术与审计科学、审计文化之间存在着不可分割的关系。审计科学是审计艺术的前提和基础,审计艺术是审计科学的补充与完善,审计科学与审计艺术是相互融合的;审计艺术反映审计文化,审计文化影响和制约着审计艺术的发展和运用,审计艺术的发展推动审计文化的变迁。本文对审计工作中审计人员说话、访谈、询问、审计交换意见、审计机关与其他职能部门沟通这六个关键艺术做了简要介绍。运用审计艺术要遵循审计规范和审计原则、符合审计文化的基本要求、审计人员具有符合要求的能力和素质这三个基本要求,并把加强审计艺术的理论研究、提高审计人员运用审计艺术的能力和素质以及总结提炼和宣传审计艺术经典案例三个方面作为提高审计艺术运用能力和水平的主要途径。     

Evidence-based management

For the most part, managers looking to cure their organizational ills rely on obsolete knowledge they picked up in school, long-standing but never proven traditions, patterns gleaned from experience, methods they happen to be skilled in applying, and information from vendors. They could learn a thing or two from practitioners of evidence-based medicine, a movement that has taken the medical establishment by storm over the past decade. A growing number of physicians are eschewing the usual, flawed resources and are instead identifying, disseminating, and applying research that is soundly conducted and clinically relevant. It's time for managers to do the same. The challenge is, quite simply, to ground decisions in the latest and best knowledge of what actually works. In some ways, that's more difficult to do in business than in medicine. The evidence is weaker in business; almost anyone can (and many people do) claim to be a management expert; and a motley crew of sources--Shakespeare, Billy Graham,Jack Welch, Attila the Hunare used to generate management advice. Still, it makes sense that when managers act on better logic and strong evidence, their companies will beat the competition. Like medicine, management is learned through practice and experience. Yet managers (like doctors) can practice their craft more effectively if they relentlessly seek new knowledge and insight, from both inside and outside their companies, so they can keep updating their assumptions, skills, and knowledge.     

Measuring the Marketing Knowledge of Accounting Professionals

The accounting profession advocates that its member professionals and practitioners have not only specialist accounting knowledge but also management and marketing skills. This paper reports a study of the level of marketing knowledge of three samples of Australian accountants of various seniority and experience. The results show that marketing knowledge of accountants increases with seniority. However, there is also evidence that accountants lack, in particular, conceptual marketing knowledge.     

Are leaders portable?

Does management talent transfer from one company to another? The market certainly seems to think so. Stock prices spike when companies announce new CEOs from a talent generator like General Electric. But how do these executives perform over the long term? The authors studied the careers of 20 former GE executives who went on to lead other major organizations, with strikingly uneven results. Even the best management talent, the authors found, is transferable only if it maps to the challenges of the new environment. More specifically, the authors identified five types of skills that may or may not transfer to a new job: general management human capital, or the skills to gather, cultivate, and deploy financial, technical, and human resources; strategic human capital, or individuals' expertise in cost cutting, growth, or cyclical markets; industry human capital, meaning the technical and regulatory knowledge unique to an industry; relationship human capital, or the extent to which a manager's effectiveness can be attributed to his or her experience working with colleagues or as part of a team; and company-specific human capital, or the knowledge about routines and procedures, corporate culture and informal structures, and systems and processes that are unique to a company. The GE executives' performance as CEOs depended on whether their new organizations were able to leverage each type of skill. The authors'findings challenge the conventional wisdom on human capital, which holds that there are two types of skill: general management, which is readily transferable, and company specific, which is not. In fact, they argue, other types of management capabilities can make a significant contribution to performance, and company-specific skills can be an asset in a new job.     

普通高校大学生艺术团现状与建设

高校大学生艺术团在培养社会所需的、全面发展的高素质人才方面起到了相当重要的作用,学生在学习专业知识之余更要注重普及和提高艺术修养。但艺术团在发展中又面临着诸多问题和困难,本文旨在通过对内蒙古财经大学艺术团在校园文化建设中的发展现状、存在问题及未来建设三方面进行阐述,提出应提高认识,综合管理,组建一个机构健全、制度完善、排练演出运作规范的大学生艺术团,这对促进高校大学校园文化建设具有重要意义。     

Encountering economics and accounting: some skirmishes and engagements

How have we come to know the economy and the firm? This is the question confronted in this article. The argument is that it is through forms of visualisation (tables, charts, figures, diagrams, pictures and so on) that our knowledge and sense about the firm and the economy are constructed. Accounting and economics texts abound with these visual techniques, which gives them a certain affinity. Common techniques of visualization shared by both accounting and economics are used as a basis for a reflection on the theoretical and practical nature of the “encounter” between these two intellectual domains. The term “encounter” is used instead of the more obvious term “relationship” to indicate the contingent and problematic character of the common use of visual techniques. These encounters are situated within a framework that stresses the epistemic diversity of the forms of visualisation and their meaning. 1998 Elsevier Science Ltd. All rights reserved     

Knowledge base and skill development in accounting education: Evidence from China

This paper presents the result of a survey on the required knowledge, skills, and pedagogy for accounting education as perceived by accounting practitioners, educators, and students in China. Respondents generally agreed to a series of knowledge and skills that are important to the training of accounting students, although some variance exists among the respondent groups regarding the perceived importance of those knowledge and skills. The findings also reveal that the respondents were dissatisfied with the present delivery of the needed knowledge and skills. Thus it is contended that accounting education reform in China is not only necessary, but imperative. This study also makes a comparative analysis with similar studies in the US, in terms of commonalities and differences in respondents’ perceptions between the varied economic, technological and cultural environments in China and the US.