低碳经济视角下我国绿色物流的演化路径与发展策略

论述了低碳经济视角下我国绿色物流的演化路径,分析了我国绿色物流发展中的问题,提出了低碳经济视角下我国绿色物流的发展策略。     

低碳经济视角下我国绿色物流的演化路径与发展策略

论述了低碳经济视角下我国绿色物流的演化路径,分析了我国绿色物流发展中的问题,提出了低碳经济视角下我国绿色物流的发展策略。     

我国会计准则文化因素分析

我国自从1990年首次提出会计文化的概念以来,已有很多研究学者开始重视文化对会计的影响研究,从文化视角解释我国会计现象既有利于会计研究结论的创新,也符合我国传统文化的实际,本文试图从文化视角来分析我国会计准则,以期对我国会计准则制定、执行等提供启示。     

我国会计准则文化因素分析

我国自从1990年首次提出“会计文化”的概念以来,已有很多研究学者开始重视文化对会计的影响研究,从文化视角解释我国会计现象既有利于会计研究结论的创新,也符合我国传统文化的实际,本文试图从文化视角来分析我国会计准则,以期对我国会计准则制定、执行等提供启示。     

提升预算透明度的挑战与出路

回顾我国改革开放30多年来的财政体制改革,可以从两个视角来看,一个是财政实体视角,另一个是公共管理或治理视角。客观地看,前一个方面的改革成就巨大,初步建立了     

基于金融生态视角的我国村镇银行发展举措探讨

近年来，随着农村经济的快速发展，单一、落后的金融供给已无法满足农村地区社会公众对于金融服务提出的高标准需求。为此，本文以金融生态为视角，对我国村镇银行及其发展措施进行了研究，首先分析了金融生态理论的内涵以及金融生态视角下我国村镇银行发展的必要性，其次从相互需要视角分析了金融生态与村镇银行二者在发展进程中的关系，并从发展定位、经营管理、外部协调机制三个维度，对金融生态视角下的村镇银行发展措施进行了深入探讨，期望能够有效地促进我国农村地区金融生态与村镇银行的并行发展，从而推进我国农村金融服务体系的完善。     

我国内部控制研究的演进特征分析——基于1979—2014年CNKI的文献统计数据

内部控制是我国会计理论界和实务界持续关注的热点问题,研究视角和内容呈现出多样性、变化性、层次性、交叉性等特点。文章结合1979—2014年CNKI的文献统计数据,以我国内部控制研究的主要视角为切入点,分析了我国内部控制研究的演进特征。     

谈美国公司内部控制历史性变革

本文从审计视角和监管视角回顾亍美国内部控制的演变历史,得出了相关结论和启示.以期为我国的内部控制规范建设提供借鉴.     

谈美国公司内部控制历史性变革

本文从审计视角和监管视角回顾了美国内部控制的演变历史,得出了相关结论和启示,以期为我国的内部控制规范建设提供借鉴。     

上市公司信贷风险特点分析

通过对我国上市公司数据的研究,站在商业银行的视角分析了我国上市公司信贷风险的特点。     

The Dynamics of Influence in Corporate Co‐Evolution

This paper aims to offer new theoretical and empirical insights into co‐evolutionary development. Theoretically, it advances a political perspective which focuses on the role of power and how this can be translated into influence as an evolutionary driver through the relational framework between an organization and external parties. Empirically, the paper elaborates this perspective by reference to how China's largest container terminal evolved within a changing environment, and how its evolution in turn impacted on the evolution of its sector. In this case, the key relational framework was that between the organization and government institutions. Application of a political perspective to the case study suggests a theoretical model that can inform future research and practice.     

论新时期思想政治教育者思维方式的转型

思想政治教育的发展,要以正确的理论为指导。而正确的理论,来源于科学的思维方式。本文试从思维方式这一视角,探寻新时期思维方式的转变对提高思想政治教育实效性的作用,以促进思想政治教育发展。     

A political ideology lens on social entrepreneurship motivations

ABSTRACT

The traditional literature regarding social entrepreneurship does not question the political dimension. On the contrary, it tends to de-politicize societal issues. A growing number of researchers underline how this perspective cannot address the complexity and the dialogical nature of social entrepreneurship. However, while there may be a case for incorporating a political perspective, there is currently no conceptual framework to systematically inform an empirical exploration of the role played by the political vision of entrepreneurs. In this paper, we use the concept of political ideology to offer a solid framework to show how politics can shape social entrepreneurs’ motivations. More precisely we identify three political profiles – anti-statist, reformist and neoliberal – which shape the motives to engage in social entrepreneurship. We take an embedded case study approach of 17 social entrepreneurs involved in a social innovation boot camp and reveal the existence of both, left and right-wing approaches in social entrepreneurship.     

Entrepreneur political skill and new venture performance: Extending the social competence perspective

Research on the social competence perspective holds that since operating high performing new ventures is dependent on entrepreneurs’ ability to influence stakeholder actions, entrepreneur social competence is likely critically important to new venture performance. Using a sample of 163 entrepreneurs throughout the USA, we extend such research by examining the entrepreneur political skill new venture performance relationship. Our results suggest that political skill, which is the component of social competence which specifically assesses an individual's ability to influence other's actions within the business environment, is positively associated with new venture performance. Study results provide additional support for the social competence perspective.     

Political Tie Heterogeneity and the Impact of Adverse Shocks on Firm Value

Past research has recognized the contingent value of corporate political ties but largely neglects their heterogeneity. Drawing on the political embeddedness perspective and literature on emerging economy political institutions, we develop hypotheses regarding how political networks comprising managerial and government ownership ties may have different valuation effects in the face of adverse political shocks. Examining stock market responses to an unanticipated, high‐profile political event in China, we find a negative valuation effect of managerial ties to municipal government, but an insignificant effect of government ownership ties. Further, companies combining managerial and ownership ties experienced less post‐shock reduction in market value than those holding only managerial political ties. These findings shed light on the values of different configurations of corporate political ties and inform firms of potential ways to manage ubiquitous political hazards in emerging economies.     

Political entrepreneurship: entrepreneurship ecosystem perspective

International Entrepreneurship and Management Journal - We use the entrepreneurial ecosystem perspective to study political entrepreneurship as a form of alignment between disruptive and...     

论政治工作者应具备的责任感与责任心

政治责任感是人们从政治的高度,对自己本职工作热爱和负责的精神,是人们干好本职工作的前提和动力。一个人只要热爱本职工作,只要对本职工作尽心尽责,就会产生政治责任感。作为教育人、培养人的思想政治工作者,则比一般人具有更高更强的政治责任感,这是由思想政治工作者的工作性质所决定的。本文论述了思想整治工作者的政治责任感的具体表现所在,并探讨了思想政治工作者应具备的素质。     

课程思政视角下高校会计专业《审计学》课程改革研究

课程思政的目的是挖掘课程的思政元素,发挥课堂教学的主导作用,达到技能培养与思政教育的有机统一。《审计学》作为会计专业的一门核心课程,将思政教育融入到专业课教学中,对于人才培养具有至关重要的意义。本文针对课程思政视角下《审计学》课程改革的现状以及意义进行了探讨,并提出了创新教学方法、重置教学目标、优化教学内容、改革课程评价等一系列方法措施,以期对会计专业课程思政教学改革提供借鉴意义。     

Political Process and Popular Protest

A bstract . The mobilization to defeat the United States-Canada Free Trade Agreement is used as a point of departure for reflections on the role political processes play in social movement mobilization. Previous articles in this Journal presented a resource mobilization-political opportunities paradigm in the study of social movements. This article expands this paradigm's analytic reach to a country that has contributed little research to the ongoing debate about social movement mobilization. Adopting a political process perspective, political institutions, political opportunities, and social and political organizations shaped the emergence and mobilization of the popular campaign. This case can strengthen a generalized understanding of those political factors most conducive to the interesting interplay and outcome of movement, party, and electoral politics.     

论当前农村思想政治教育的价值及其实现

农村思想政治教育事关改革发展全局,同时又是党思想政治教育的薄弱环节。从价值论的角度分析、梳理和诠释农村思想政治教育价值的本质和特征,分析现状以及探索当前农村思想政治教育价值的实现,具有重要的现实意义。