香河县财政局不断规范政府采购行为

香河县政府采购工作狠抓制度建设，不断规范政府采购行为，扩大政府采购范围和规模，2002年，实现政府采购支出324万元，节约资金51万元；2003年完成政府采购支出448万元，(其中：货物类采购支出407万元，服务类支出41万元)，节约资金57万元；2004年上半年，在原有采购范围的基础上，对办公微机、公务用车和农业开发工程进行了政府采购，采购金额实现307．8万元，节约资金36．1万元。     

市县信息

今年，秦皇岛市积极贯彻落实《政府采购法》，不断规范政府采购行为，优化政府采购程序，扩大采购范围，强化政府采购监督，政府采购规模呈现出日益增长态势，上半年，全市共采购470次，采购预算总资金10025万元；完成政府采购合同金额8811万元，节约资金1214万元，节约率为12．11％。     

怀来县政府采购一季度节约资金52万元

怀来县政府采购办公室在县财政局的直接领导下，不断改进工作作风，认真推行政府采购制度，还步扩大政府采购范围，加强政府采购监者。第一季度共完成政府采购项目13项，采购金额457.2万元。节约资金52万元，节约率为10.21%.[编者按]     

艰辛五载踏出采购路——张家口市桥东区政府采购工作纪实

我区实施政府采购以来，采购规模由2000年114万元，发展到2004年的695万元，五年共支付采购资金2080万元，累计节约资金480万元。采购范围从2000年的两大类五小类七、八个品种，发展到2004年的三大类九小类二十多个品种，取得了一定的经济效益和社会效益，达到了规范政府采购行为，节约财政资金的目的。     

贯彻政府采购法全面推进全市政府采购工作

承德市政府采购工作以《政府采购法》的颁布实施为契机，紧紧围绕“监管更加有力、行为更加规范、范围不断拓宽、质量不断提高”的工作目标狠抓落实，取得了显著成效。上半年，全市完成采购项目42个，实现采购批次216次，完成采购额9407．3万元，比预算节约资金1572．1万元，资金节约率为18．74％。采购     

三河市政府采购金额过亿元

三河市政府采购工作本着“公正、公平、公开”的原则，从政府采购制度建设入手，稳健起步，积极推进，不断探索科学、合理的政府采购程序和方法，通过加强管理和监督，规范政府采购行为，使政府采购工作取得了显著成效。截至8月份累计采购金额11160.38万元，节约采购资金1180.18万元，综合节约率为9.56%。     

北戴河区：政府采购成绩显著

从1999年开展政府采购工作以来，北戴河区的采购范围和规模都在不断扩大，节约资金效果明显，采购资金数额逐年递增，从1999年的年采购额175万元，递增到2003年的年采购额2191.8万元，截至2003年底4年累计采购金额4445.1万元，累计节约资金526.7万元，节支率11%。取得了良好的经济效益和社会效益，达到了规范采购行为、遏制腐败现象、节约财政资金的目的。     

抚宁县：政府采购金额大幅增加

今年以来，抚宁县政府采购办公室从规范管理，扩大采购范围入手，与相关股室密切配合，多措并举在提高采购工作质量的基础上，实现采购金额大幅增长。上半年共完成政府采购56批次，合同金额517万元，比上年同期增加159万元，节约财政性资金80万元。节约率达到13%。     

大城县政府采购突破千万元大关

2007年以来,大城县财政局按照“扩大范围、规范运作、提高效率、加强监管”的原则,认真宣传和执行《政府采购法》,不断拓宽政府采购范围,扩大政府采购规模,规范操作,阳光采购,采购质量和服务水平显著提高,取得了良好的经济和社会效益。截至到2007年底,大城县共实施集中政府采购项目36个,采购成交金额1049.59万元。节约资金47.78万元,资金节约率为4.55％。     

威县5个月节约资金138万元

今年以来，威县财政部门以提高政府采购资金使用效益为重点，不断扩大政府采购范围，取得了显著成效，今年1-5月份，全县完成政府采购预算金额1377万元，实际支付采购资金1239万元，节约财政资金138万元，节支率达到10％。     

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。