邓小平价值哲学思想的特点及其精髓

0引言 价值哲学亦称“价值论”,是关于价值的性质、构成、标准和评价的哲学学说,主要从主体的需要和客体能否满足主体的需要以及如何满足主体需要的角度,考察和评价各种物质的、精神的现象及主体的行为对个人、阶级、社会的意义。当今世界上存在着两种价值哲学，即理论的价值哲学和实践的价值哲学。实践的价值哲学产生于20世纪60年代，邓小平的价值哲学则是实践的价值哲学。在新世纪新阶段，我们必须正确认识邓小平价值哲学的特点和思想精髓。     

社会养老保险对资本积累的影响

一、行为和制度假定 关于消费者行为，我们假定： １．决策者有一个适用于任何时刻的瞬时消费效用函数ｕ（ｃｔ）和一个不变的时间偏好率。决策者的目标就是使各时期的消费效用的主观贴现值之和最大。 ２．个人寿命为已知数。 ３．资产收益率不随时间而变。 ４．工资率不随时间而变。 ５．个人初始资产和临终资产都等于零。 关于社会养老保险制度，我们假定： ６．社会养老保险为现收现付制，即当年的养老金（退休金）由当年的社会养老保险税收支付，二者总额相等。 ７．社会养老保险税为工资的固定比例。 ８．个人退休年金等于个人临退休时…     

实施人本主义的内部审计管理策略刍议

内部审计职业的社会效用大小与是否重视内部审计人员的个人价值密切相关；以人本主义为指导，强化对内部审计人员的管理，是发挥审计行为行为主体能动性，在实现个人价值与组织目标方面获得“双赢”的一种重要策略。本提出了三个结论：从满足个人需要出发实现内部审计人员价值最大化；以完善考核手段为基础准确评价内部审计人员的业绩；以激励机制为手段调动内部审计人员的工作能动性。     

CI：企业科学发展的经营策略

今天的企业要赢得市场，仅靠提高产品质量是不够的。在大多数商品过剩的社会，用户往往从追求商品本身的价值，逐渐过渡到对自身和社会价值的追求，对商品选择和购买行为起作用的不仅是商品的物质构成，还包括商品的附加价值即人们相对欲望所产生的价值。企业要在解决自身的生存价值之外，实现社会价值。就要通过整体识别系统提高企业的价值来满足消费者的需求。这个信息要通过媒界来传播，     

社会变革时期的绝望个体——以舍伍德·安德森《小镇畸人》中伊丽莎白为例

本文结合舍伍德·安德森个人的思想主张，通过从心理和社会两个视角分析《母亲》中伊丽莎白的怪异行为，揭示社会转型时期个人受到自身及社会压力时产生的异常变化。     

社会核心价值体系建设

社会文化中的价值规范对人们的行为起着指导和调解作用。帕森斯认为行动最基本的特征是具有意志性和导向性。换言之，行动是主体朝向目标的动作。因此，个体行动需要价值规范来引导，即价值规范是行动者在确立目标、选择手段时遵循的社会标准。一个社会有了核心价值观，人们便有了行为标准。     

邓小平价值哲学思想的特点及其精髓

0引言 价值哲学亦称"价值论",是关于价值的性质、构成、标准和评价的哲学学说,主要从主体的需要和客体能否满足主体的需要以及如何满足主体需要的角度,考察和评价各种物质的、精神的现象及主体的行为对个人、阶级、社会的意义.当今世界上存在着两种价值哲学,即理论的价值哲学和实践的价值哲学.实践的价值哲学产生于20世纪60年代,邓小平的价值哲学则是实践的价值哲学.在新世纪新阶段,我们必须正确认识邓小平价值哲学的特点和思想精髓.     

思想政治教育的个人价值与社会价值博弈论

思想政治教育的社会价值和个人价值的关系是既相互区别又辩证统一。社会价值固然重要，但个人价值也不容忽视。以人为本构建社会主义和谐社会，要求我们必须改变原有的重社会价值、轻个人价值的思想政治教育的价值模式。     

经济需求、审计价值与审计质量经济决定的探究

审计的存在源于经济的需求，它的价值在于保证市场资源的有效配置。审计质量是审计价值具体度量，它由审计的经济需求和审计供给共同决定。审计的经济需求即是审计的价值，它是审计质量的最高标准。提高审计质量应该以实现审计价值即经济需求为最终标准，具体的行业准则只是一定时期的具体标准。审计质量的提高决定于一定时期的经济需求下审计供给提升。它在特定社会环境下可以达到的一般水准是一个复杂的社会过程，其中经济因素是基础，市场机制的建设是保证。审计质量存在三个层次，即实际审计质量、行业准     

企业智力资本价值创造行为研究——兼论智力资本与企业价值的相关性

从智力资本投资和资本累计的视角,对智力资本及其各要素的价值创造行为进行分析,构建企业智力资本价值创造的会计度量模式,并对智力资本与企业价值的相关性进行实证检验,结果显示：智力资本是企业价值创造中的核心要素;企业智力资本的形成是企业长期投资不断累积的结果;以现金流量作为企业价值度量指标可以很好地解释智力资本的价值创造性,在企业价值创造过程中智力资本各要素的作用各不相同。     

Relative Value Relevance of Alternative Accounting Treatments for Unrealized Gains: Implications for the IASB

We investigate the relative value relevance of the alternative accounting methods for unrealized gains on investment properties in New Zealand (NZ). Using both the Likelihood‐ratio test and the F‐test, we find that, while preferred by the NZ standard setter, recognition of unrealized gains in the income statement is not superior to (or significantly different from) recognition of unrealized gains in revaluation reserve in terms of their value relevance. The results are robust to the different research methods we used. Our results have implications for the International Accounting Standards Board in terms of: (i) recognizing changes in fair values of investment properties in the income statement under the revised IAS 40: Investment Property in countries where “realization” refers to net income available for distribution; (ii) its intent to issue a standard on a single statement of comprehensive income; and (iii) its initiative to reduce or eliminate alternative accounting treatments for similar fact situations in its standards.     

十八大以来我国收入分配制度改革的回顾与启示

十八大以来,中国特色社会主义进入新时代,党和政府确立了收入分配制度改革的价值取向,即经济社会发展成果实现共享和共同富裕。借此理念,我国收入分配制度改革进入全面深化阶段,取得了一系列新成就。但现阶段,仍存在收入差距处于高位徘徊、“橄榄型”收入分配格局尚未形成等现实问题,距离实现价值目标的差距亟待进一步通过改革加以解决。     

农地承包经营权资产收益分配与农民社保资金筹集管理研究

随着我国农村社会保障制度的不断完善,农民参保范围日益扩大,参保人数快速增加,社会保障资金需求金额急增,财政负担加重。而一方面,在我国社会主义市场经济体制中,村集体所有的农村土地等公有资产的增值收益,本该属于村民的保障收益,却因为缺乏增值收益再分配管理,从而造成农民社会保障基金资金严重短缺问题。因此,必须加强农村土地等公有资产收益分配的科学管理,确保农民社保基金资金的有效筹集积累。     

价值链管理在提高顾客价值途径中的应用

在竞争激烈的当今社会,顾客获取信息的方便、快捷,消费知识的丰富,购买理念的多样化,企业的生产经营活动从以产品为导向转变为以顾客为导向,企业竞争优势的培养围绕顾客价值来展开。企业要保留或扩大现有市场份额,保持顾客的忠诚,提高顾客的满意度,需要寻找提高顾客价值的途径。文中利用价值链分析方法,系统分析了企业提高顾客价值的途径,希望在提高顾客价值的同时,能够给企业带来利润。     

Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility

This paper analyzes the impact of capital gains taxation on investment timing decisions for risky investment projects with entry and exit flexibility under differential tax rates for ordinary income and capital gains. We investigate whether capital gains taxation influences immediate and delayed investments asymmetrically, given the optimal abandonment decision. If capital gains taxation induces a lock-in effect, this effect is anticipated in the investment timing decision. In contrast to prior research, our numerical simulations show that this lock-in effect of capital gains taxation can induce normal as well as paradoxical effects on investment timing under simultaneous entry and exit flexibility. A paradoxical timing effect, i.e., investment accelerated by capital gains taxation, especially emerges for high liquidation proceeds or, more conservative tax accounting, low interest rates, and low volatilities. In these cases, capital gains taxation reduces the value of the option to invest and hereby increases the propensity to invest immediately. As a second paradoxical tax effect, capital gains taxation may favor delayed real investment over financial investment. Facing these results, tax legislators should not use capital gains taxation as a short-term tax policy instrument to influence investors' timing decisions.     

Myopia and pensions in general equilibrium

The US social security tax rate has doubled in the last half century. Does the degree of myopic behavior that we observe in the US justify the size of the social security program? To study this question we build a computable general equilibrium model that is composed of life-cycle permanent-income consumers who save optimally and “hand-to-mouth” consumers who just consume their disposable income. Our model is a continuous-time, general equilibrium extension of the model by Cremer et al. (Int Tax Public Financ 15(5):547–562, 2008), though we abstract from the redistributive function of social security to focus on myopia. Retirement is a choice variable in our model and the social security program is designed to mimic the US program in which the annuity value of benefits increases with the retirement age. Also, we allow for delayed claiming beyond the date of retirement. The model matches a variety of important data targets relating to saving and retirement. We find that small reductions in the social security tax rate provide significant welfare gains to both groups of consumers.     

Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks

This paper examines the selective trading of available-for-sale (AFS) securities by U.S. banks after the implementation of fair value accounting under Statement of Financial Accounting Standards No. 115, Accounting Standards Codification Topic 320. Our findings suggest firms still engage in earnings management through selective selling of AFS securities despite the mandatory disclosure of unrealized security holding gains and losses in their financial statements. Such activities do not appear to be driven by the lack of reliability of the fair value measure. Instead, the degree of earnings management varies significantly with the reporting format of unrealized AFS security holding gains and losses. We find evidence of earnings management among banks that choose to report unrealized holding gains and losses in the statement of shareholders’ equity. By contrast, we find no such evidence among banks disclosing unrealized holding gains and losses in the income statement.     

耕地多功能价值构成及其测算研究——以咸宁市为例

以土地资源总价值理论为基础,对耕地资源的多功能价值构成进行了分析,包括耕地实际生产收益价值、社会保障价值、社会稳定价值、生态安全价值四个部分,探讨了各价值构成的测算方法。并以湖北省咸宁市为例,测算该市耕地单位面积综合价值。     

EVALUATING IMPACT EFFECTS OF TAX REFORMS

Abstract. This survey paper provides coverage of the inputs from the theory side which go into the empirical analysis of impact effects of tax reforms. Inequality, social welfare, progressivity and horizontal inequity effects are considered. The value judgements inherent in selecting the target group for analysis, specifying welfare through household utility, equivalizing incomes and otherwise incorporating differences in household needs into utilitarian analysis, are all explained. The evaluation procedures described include dominance checks and index comparisons. The inequality and social welfare tests are also applicable to other comparisons of income distribution. Standard computer software to sort, cumulate and compute covariances is all that is required to undertake the necessary computations using microdata.     

Universal Basic Income and Work in Catholic Social Thought

Catholic social thought (CST) has obvious resonance with universal basic income proposals, due to the tradition’s insistence on basic needs as human rights, comfort with government redistribution, and preference for programs that promote the agency of individuals and local communities, among other similarities. However, some CST scholars believe basic income challenges dearly held values of the tradition. This essay examines both views, concluding that basic income can comport with CST’s view of work, correctly understood.