浅析技校财会专业学生社会适应性

技校财会专业毕业生离开学校参加工作后,如何能适应社会?财会专业学生基础知识薄弱,会计专业理论知识无法运用自如,理论与实践知识得不到充分的实践;处理突发情况能力欠缺;师资队伍实践能力不足;这些都是制约财会专业毕业生的不利因素.要改善这些不利因素,必须要妥善解决会计教学中存在的各种问题,培养学生对本专业的自豪感和光荣感;强化专业技能训练,提高毕业生的专业素质;培养学生终生学习的能力;突破教育瓶颈,努力改善教学方式.     

报关专业实践教学体系构建的思考

高等职业教育目标是为社会经济发展造就大批量的既掌握一定专业理论又精通专业操作的技能型和技术型人才,高职专业大都是社会需要的动手能力较强的行业,因此需要毕业生有熟练操作技能、技巧,能适应生产服务一线工作要求,因此实践教学是适应这一要求的关键。遵循实践教学体系构建原理,科学构建实践教学体系、强化职业能力培养、提高教学质量、满足社会经济建设对高职人才的需求,建立和不断完善实践教学体系考评机制是培养适应社会经济发展需要的技能型、技术型人才的客观要求。     

财务管理专业本科实训教学创新体系的构建与实践

随着经济的快速发展,社会对财务管理专业的人才需求越来越多;但部分高校财务管理专业实训教学出现了环节上的不足,教材、实训软件与实际情况配套不吻合,教学定位不明确,教学效果不佳等问题以及该专业毕业生实际操作能力无法适应社会需求的现象.本文通过对高校财务管理专业实训教学的现状调查分析,提出专业实训教学中应确定实训教学理念、注重学生实践能力的培养、努力培养学生的创新思维并逐渐实现应用型人才的培养.     

本科财务管理专业实践教学的现状剖析与思考

为提高财务管理专业人才水平适应社会发展需要,增强财务管理专业毕业生就业的适应性和竞争力,提高分析和解决实际财务问题的能力,财务管理专业教学必须重视实践教学。从财务管理专业实践教学的现状分析入手,提出要实现财务管理专业人才培养目标,就必须优化财务管理专业实验教学体系,并通过加强实验教学法运用、引入模拟教学、开展形式多样的教学活动、建立优秀专业教师队伍等措施,提高财务管理专业人才的竞争能力。     

《视唱练耳》的课程模块结构与能力评价体系探新

音乐教师教育专业的《视唱练耳》课程的教学改革，必须以适应中小学音乐教学为前提。文章从中小学音乐教学对音乐教育专业毕业生能力要求出发，阐述了《视唱练耳》课程模块结构与能力评价体系新思路。     

对构建高职院校校内会计实训教学新模式的设想

如何把高职院校会计专业学生培养成具备较强职业素养与能力，适应一线需求的高质量应用型人才，一直是摆在我国会计教育界面前的一道难题。为使高职会计专业大学毕业生能尽快适应工作环境，满足用人单位对专业技术和相关职业岗位的任职需求。本文就如何更好地构建高职会计专业实践教学体系提供一些新的思路。     

社区经济与物业管理专业实践教学体系构建

随着社会的发展和科技的进步,社会对人才的衡量标准发生了明显变化,对毕业生的动手能力和综合素质提出了更高的要求,高等教育的目标已不仅在于培养学生扎实的专业理论,还应培养学生较强的社会适应能力和实践能力。社区经济与物业管理是实践性、应用性非常强的专业,构建科学的实践教学体系是培养高级应用型人才的有效途径。文章从目标体系、内容体系、评价体系三个方面提出了构建社区经济与物业管理专业实践教学体系的思路;并提出了推进实践教材建设、加强实践教学师资队伍建设以及加强校内外实践基地建设三方面的保障措施。     

法商复合型国贸人才培养中法律实践教学方法新探

自从我国加入WTO以来,高校普遍加强了对法商复合型国贸人才的培养。但问题是如果仅采用注重理论灌输而缺乏对学生实践能力培养的传统教学方法,其不足之处是显而易见的,主要体现在国贸专业毕业生普遍缺乏国贸实务工作的能力,而相应的与涉外经贸密切相关的法律实践能力更是一片空白。故传统的教学方法明显已难以适应社会主义市场经济发展的客观需求。为此,在教学过程中在对传统教学方法进行理性抉择和改革完善的基础上,特别强调应更多地采用庭审观摩教学法、模拟法庭教学法和法律诊所教学法等法律实践教学新方法,来有效地提高国贸专业毕业生的法律实践能力,最终使国贸专业毕业生获得更大的生存空间和取得良好的发展机会。     

基于岗位需求的外贸单证专业素养培训初探——以五年制高职为例

随着外向型经济的发展,社会对外贸单证人才需求增加。但由于五年制高职院在课程设置、教学理念、技能培训、师资建设等方面存在的不足,致使部分外贸单证专业毕业生难以与用人单位实现无缝对接,许多学生需要企业进行再培训后才能适应岗位要求。学校应从提高生源质量、建设特色课程体系、更新教学理念、培养学生实务技能、强化校企联合培养模式等方面入手,不断提高学生的实务操作能力,增强学生理论和实践相结合能力,更好地适应社会对外贸单证专业高职人才的需求。     

独立学院财务管理专业实践教学体系研究——基于湖北工业大学工程技术学院的研究

财务管理专业是实践性较强的专业,而独立院校主要以培养应用型人才为目标,应用型财务管理专业要求建立“理论与技能并重”的专业培养模式.实践教学与理论教学并列,已成为财务管理专业课程教学体系极为重要的组成部分,加强财务管理专业实践教学体系的研究和应用,可以有效弥补当前教育体系的不足.本文充分调研了湖北工业大学工程技术学院的实践教学现状,分析了该学院实践教学存在的问题及不足,最后提出了构建的建议和方案.     

企业诚信意识与思想政治工作调研及对策思考

在对福建省企业诚信意识与思想政治工作调研的基础上,提出构建可操作的“三层次四模块”诚信意识培育新模式,推进人本化管理理念的渗透,加强人文关怀和心理疏导,以实现思想政治工作诚信意识培育的目标。     

中国经济的内外均衡与财税改革

我国经常项目持续的大规模顺差,给国民经济的健康发展带来一系列的不利影响。在前人研究的基础上,通过对各种影响因素进行分类拆解,本文试图从理论和实证角度说明长期的储蓄-消费失衡是造成我国贸易顺差的一个重要原因,而其背后的根本原因是由于企业可支配收入相对于劳动者报酬不断提高带来的收入结构和储蓄结构失衡。我国当前企业未分配收入大幅增长的原因可以归结为企业利润率"虚高"和国企"不分红"问题。只有从体制上解决这个问题,才能使储蓄降低到适当的水平,通过拉动内需消除我国过大的贸易顺差,从根本上解决内外经济比例失衡问题。     

美国、日本产业政策:比较分析与启示

现阶段,在吸取美国、日本经验的基础上,我国产业结构调整应主要依靠市场机制进行调节,同时辅之以宏观政策,尽快使我国的产业结构优化,即产业结构的合理化、高级化。     

Homogeneity and Heterogeneity Within and Across Boundaries and Shorelines: Ensemble of Darwin's Finches and Human Transaction Types

Synopsis: In the most famous example of the biological process of adaptive radiation, two forces explain the fourteen distinct species of Darwin's finches on the Galápagos and Cocos Islands: First, populations adapt to their respective distinct ecological environments. Second, previously separated populations come in contact and may adapt to mitigate inter-species competition. The result is a complex pattern of homogeneity and heterogeneity among the birds, both on a single island and across islands. This pattern reflects the finches' adaptations both to the distinct ecological conditions created by the visible shorelines that separate the islands' niches and to the finches' own less-visible cultural and societal shorelines. The New Institutional Economics highlights the fact that human institutional infrastructures also exhibit complex homogeneities and heterogeneities, as we adapt those infrastructures to accomplish the tasks at hand in distinct geographic and societal contexts. Mixes of both state enforcement and self-enforcement, through inter-temporal, inter-issue, and inter-actor linkages, provide support and enforcement for transactions; and those mixes differ across transactions and across states. When transactions occur across state or cultural shorelines, institutional infrastructures must be flexible enough to accommodate those differences, without allowing the differences to become disguised protectionism or barriers to competition. These issues contribute to many of the regulatory disputes associated with ‘globalization’. We briefly consider two concrete recent examples: (1) the European Union–United States ‘Safe Harbor’ Agreement that regulates firms' policies toward Internet-data privacy; and (2) international trade policy negotiations over regulation of ‘geographical indications’ (for example, Champagne or Roquefort) as means of assuring product quality for processed foods. This revised version was published online in July 2006 with corrections to the Cover Date.     

森林资源规划设计调查总结与反思

森林资源规划设计调查是为国家、地区及森林经营单位制定林业方针政策,编制林业区划、规划、计划,指导林业生产而提供基础资源数据,为实现森林资源合理经营、科学管理、永续利用、持续发展,充分发挥森林生态效益、经济效益、社会效益服务。森林资源调查的任务是全面查清森林资源数量、质量变化及其消长变化状况、规律,进行综合分析和评价,准确提供所需有关森林资源调查成果资料。基于森林资源二类调查的重要性和今后调查工作顺利开展的需要,调查之后的总结与反思尤为重要。     

Classical and Neoclassical harmonies and dissonances

Abstract

Proofs are given that only singularly can real 1750 – 2007 competitive price ratios be ‘natural', in the sense of being invariant under changes in demand tastes. Proofs are given that both 1750 – 1870 discrete technologies or 1890 – 2007 continuum technologies, with convexity properties sufficient for arbitrage-proof supply-demand equilibria, will be ‘intertemporally Pareto optimal', immune to leaving any deadweight (inefficient) losses on the table. Sraffa (1960), ignoring the vast post-1945 linear and non-linear programming mathematical literature of Danzig, Kuhn-Tucker-Bellman, von Neumann, Ramsey literature does not quite arrive at attainable distribution solutions. Where it tolerates increasing or decreasing returns to scale, there can be no competitive equilibria. When its matrix equations do obey first-degree-homogeneous functions, the book's stress on Basics or non-Basics is an irrelevancy leading to bizarre novel interpretations of Ricardo.

Old age overtakes us all. Alas, Sraffs's proposed critique of twentieth century political economy we will never be able to know.     

人口老龄化与劳动力发展规划

随着人口老龄化程度的提高和劳动力短缺问题的加重,越来越多的发达国家开始研究劳动力发展与规划问题。中国目前虽然从总体来看还没有出现劳动力短缺的问题,但是随着人口老龄化高峰的到来,劳动力规模缩小和一些劳动技能出现短缺却是必然的趋势。为了应对未来人口老龄化所带来的劳动力问题,做到未雨绸缪,有必要从现在开始启动适合中国国情的劳动力发展与规划的研究,分析在人口老龄化较高程度下劳动力在宏观和微观层面上的供求格局和变化趋势,寻求未来合理有效利用劳动力的最佳途径。     

Globalization and taxation: Theory and evidence

We construct a theoretical model to capture the compensation and efficiency effects of globalization in a set up where the redistributive tax rate is chosen by the median voter. The model predicts that the two alternative modes of globalization- trade liberalization and financial openness- could potentially have different effects on taxation. We then provide some empirical evidence on the relationship between taxation and the alternative modes of globalization using a large cross-country panel data set. On average, globalization is associated with lower taxation but there is some evidence that in countries with high capital-labor ratio, globalization is associated with increased taxation. We make a distinction between de jure and de facto measures of globalization and find a strong negative relationship between taxation and de jure measures of globalization. The results for de facto measures of globalization are mixed.     

Human rights and political and economic instability

The purpose of this paper is to use cross country regression analysis on a large set of countries from around the world for the year 2007 to test the hypothesis that greater instability, political or economic leads to reduced levels of human rights. The results of the paper＇s econometric analysis tend to support the hypothesis that increased levels of either political instability or economic instability are detrimental to human rights within countries.     

Finance and inequality: Channels and evidence

We provide a framework to interpret the recent literature on financial development and inequality. In many developing countries, access to funding and financial services by firms and households is still very skewed. Recent evidence suggests that poor access does not only reflect economic constraints but also barriers erected by insiders. Inequality affects the distribution of political influence, so financial regulation often is easily captured by established interests in unequal countries. Captured reforms deepen rather than broaden access, as small elites obtain most of the benefits while risks are socialized. Financial liberalization motivated to increase access may in practice increase fragility and inequality, and lead to political backlash against reforms. Thus financial reforms may succeed only if matched by a buildup in oversight institutions. Journal of Comparative Economics 35 (4) (2007) 748–773.