高校学生档案管理探讨

高校学生档案管理是档案管理的重要组成部分，有着其他档案门类所不可比拟的社会价值。本文就学生档案管理体制中存在的问题及对策作一探讨。     

浅谈成人教育档案管理工作的规范化

成人教育档案管理工作要实现规范化,应该从加强档案意识,提高个人业务素质、搞好档案编研,加强档案管理工作队伍的建设以及转变服务意识、充分利用档案资源四方面努力。     

论高校档案建设与开发利用

高校档案一般有人事档案、学生档案、文件史料档案和实物档案，高校档案的特点具有整体性、专业性、稳定性和有限性。档案建设，首先要提高认识，加强领导的作用；健全规章制度，实施规范管理；加强业务建设，提升管理水平。发挥高校档案的作用，提高利用率，档案室应搞好自身建设，实现管理现代化，更好地为学校、教学、科研、管理服务。     

成人教育中动画教学模式初探

随着近年来动画产业在中国的兴盛,动画专业、培训和各种形式的动画教育层出不穷,在这大浪潮中,成人教育作为一个新的阵地,正在慢慢的向动画行业输入力量,成人教育有其自身的特点,他是有别于普通高校的动画教育的,在教学模式上也是区别于普通高校的。而在这样的背景下,对动画人才的培养机制的缺乏和动画产业链的不健全,以及各种培训模式的不专业使得我国的动画教育正陷入一个巨大的危机中,主要是因为我国的动画教育模式还不能从根源上适应现在的市场要求,对于成人教育更是一个严峻的问题。由此我们更要重视成人这个特殊的学生群体,探索一条成人发展的模式。     

成人教育中动画教学模式初探

随着近年来动画产业在中国的兴盛,动画专业、培训和各种形式的动画教育层出不穷,在这大浪潮中,成人教育作为一个新的阵地,正在慢慢的向动画行业输入力量,成人教育有其自身的特点,他是有别于普通高校的动画教育的,在教学模式上也是区别于普通高校的.而在这样的背景下,对动画人才的培养机制的缺乏和动画产业链的不健全,以及各种培训模式的不专业使得我国的动画教育正陷入一个巨大的危机中,主要是因为我国的动画教育模式还不能从根源上适应现在的市场要求,对于成人教育更是一个严峻的问题.由此我们更要重视成人这个特殊的学生群体,探索一条成人发展的模式.     

成人教育学生管理特殊性实践探索

成人高等教育的自身特点决定了其管理上的特殊性。针对我院成人继续教育班级学生管理存在的学生学习积极性差、旷课严重、管理不到位等问题,提出应加强和改进对成人教育学生的管理,制定出有针对性的制度,确保管理水平的不断提升,进而提高学生的学习、教育和培养质量。     

少数民族学生档案个性化管理问题及对策

学生档案管理是国家人事档案的组成部分,对于学生发展及学校管理都具有重要意义。而在少数民族地区,特别是拥有特殊语言、文字及文化的少数民族高校,其学生档案管理又存在一定程度的特殊性。而目前的少数民族高校普遍对这一特殊性认识不足,主要体现在粗放式管理、信息化程度低、个性化规范不足等问题。鉴于这些问题,需要针对少数民族地区学生的特殊性,从档案的内容、记录方式、管理制度等方面进行适应化调整及规范,以满足少数民族地区的具体需要。     

论招生志愿信息采集系统的开发与应用

当代,普通高校招生与成人高校招生是全社会高度关注的热点问题。将考生的报名、报志愿、考试、录取这一系列环节组织、安排好,是我们工作的要求,也是我们工作的目标。为此,我们开发了普通高校和成人高校招生考生志愿信息采集系统。开发这一系统的目的就是要使采集到的志愿数据完整、一致、严密、准确,从而使生成的考生电子档案符合网上录取的需要。     

论新时期医院科研档案工作规范化管理

随着医院管理化水平不断提高以及科研事业的快速发展,医院科研档案管理工作显得尤为重要,只有加强对档案工作的规范化管理,才能够充分地发挥科研档案的价值,从而为医院的科研工作服务。本文就从医院科研档案管理工作的重要性、医院科研档案管理工作存在的问题、加强医院科研档案工作规范化管理的措施对该问题进行了分析和探讨。     

论新时期医院科研档案工作规范化管理

随着医院管理化水平不断提高以及科研事业的快速发展,医院科研档案管理工作显得尤为重要,只有加强对档案工作的规范化管理,才能够充分地发挥科研档案的价值,从而为医院的科研工作服务.本文就从医院科研档案管理工作的重要性、医院科研档案管理工作存在的问题、加强医院科研档案工作规范化管理的措施对该问题进行了分析和探讨.     

成人高校体育教学的目标管理与教材配置

提高成人高校体育教学质量的重要环节是教学目标管理和教材的合理配置。笔者结合成人教育的特点和现状,从教学目标的确定、管理措施的完善和教材的选择与配置等方面进行了阐述和探讨。     

Political embeddedness and firms’ choices of earnings management strategies in China

We examine whether and how political embeddedness influences financial reporting quality in China by investigating how government ownership and political connections affect Chinese listed firms’ choices of earnings management strategies. The results show that state-owned enterprises (SOEs), and in particular, central SOEs, are more likely to substitute accrual-based earnings management strategies with costlier but less detectable real earnings management strategies than non-SOEs. The results also indicate that politically connected enterprises (PCEs) are more likely to employ less detectable real earnings management strategies than non-PCEs, so much so that PCEs’ total earnings management level is higher than that of non-PCEs.     

Top Management Team Characteristics and Accrual-Based Earnings Management

This study examines how top management team (TMT) knowledge and average tenure affect accrual-based earnings management by investigating 4791 Taiwanese listed companies from 2006 to 2010. TMT members with more knowledge (higher education level, more accounting expertise, and greater prior top management experience) and longer average tenure have better performances and higher reputations, and are more aware of the litigation costs of earnings manipulations; therefore, they reduce managers' incentives to manage earnings (incentive-reduction effect). On the other hand, these TMT members are also likely to become entrenched and engage in more earnings manipulations (entrenchment-enhancing effect). The empirical results show that firms' TMT knowledge and average tenure are negatively associated with discretionary accruals, suggesting that the incentive-reduction effect is stronger than the entrenchment-enhancing effect, which makes TMT members less likely to engage in earnings management. Moreover, the above results are robust when employing different earnings management measures and suspect firm analyses, as well as considering endogeneity issues. Finally, the study suggests that the presence of a founding family may reduce the influences of TMT knowledge and average tenure on earnings management.     

盈余管理问题初探

近年来,会计信息的质量问题普遍堪忧.盈余管理问题是影响会计信息质量的一大因素.对盈余管理的研究要正确划分盈余管理与财务欺诈的界限.另外,要认清盈余管理可能造成的后果.本文的研究重点在于盈余管理的资本市场动因以及影响,并提出正确判断企业是否存在盈余管理应解决的标准问题.     

股权结构与上市公司应计和真实盈余管理行为

过高的股权集中度会导致显著更高的应计盈余操控行为,而对真实盈余管理行为的影响总体上不显著;无论对于应计盈余操控还是真实盈余操控,机构持股均具有较好的抑制作用;国有控股会导致显著更高的应计盈余操控,但在真实盈余操控方面,更多地体现在异常酌量费用方面;国有控股上市公司管理层持股越高,其应计盈余管理行为越显著,而在真实盈余管理行为方面,显著影响更多体现在异常现金流和异常生产成本方面.     

Management accounting practices in Europe: a perspective from the States

I provide a perspective from the States on four questions primarily based on information inManagement Accounting: European Perspectivesedited by Al Bhimani (1996). First, seven factors are identified as having shaped management accounting practices in European nations—academics, education, government, professional associations, consultants, technology, and the inter-nation transfer of information. Second, evidence supports the view that, across European nations, more changes are occurring in management accounting practice terminology and techniques than in the purposes and styles of using management accounting techniques. Third, evidence indicates that there is convergence across European nations in management accounting practices, especially in terminology and techniques, but less convergence in the purposes and styles of using techniques. Fourth, management accounting practices in European nations, particularly terminology and techniques, is converging on a global management accounting practice model. I propose that management accounting practices—particularly terminology and techniques—is converging across nations (at least for those firms that are affected by the global economy)anddiverging across industries both within and between nations.     

The development of management accounting in UK clearing banks, 1920-70

There is a perception that, in the British banks which dominated the industry for much of the twentieth century, management accounting was limited in scope and contributed to a general inefficiency in these institutions. Various official reports published from the 1960s until very recently have reinforced this view. However, some authors have argued that the banks were more sophisticated in their management than such criticisms would imply. This paper investigates the role, development and limitations of management accounting in the sector, drawing on archival evidence and relating this to the more general development of management accounting. In advancing our understanding, evidence is found to support both views.     

高等院校财务管理目标和职能探讨

随着高等教育体制改革的深入和高等院校外部环境的变化，财务管理在高等院校管理中的重要性开始逐渐显现。为了加强财务管理工作，必须正确定位高等院校财务管理的目标和职能。高等院校法人地位的确定和法人财产权的拥有是确定高等院校财务管理目标的前提，教育资金的重要性和稀缺性是确定高等院校财务管理目标的依据。高等院校财务管理的目标可以定义为：采用科学合理的方法筹集、分配和使用资金，保证学校日常运行和长远发展的需要，最大限度地提高资金的利用效率和效果。根据财务管理的目标，高等院校财务管理的职能应包括三个层次：核算职能、管理职能和经营职能。新形势下，应采取措施强化高等院校的财务管理工作：转变观念，提高认识，提升财务管理的地位；继续加强核算职能，夯实财务管理的基础；重点强化管理职能，充分发挥财务管理的作用；适当运用经营职能，为高等院校发展助力。     

Earnings management in the pre-IPO process: Biases and predictors

We analyze a sample of 3,293 IPOs from 29 countries to investigate the firm, industry, and country characteristics related to earnings management during the IPO process. We find that IPO firms tend to have significantly positive discretionary accruals (DCA) both prior to and after the IPO, suggesting that IPO firms tend to engage in pre-IPO earnings management. However, we also find that using a proxy for earnings management in the IPO year may lead to biased conclusions concerning pre-IPO earnings management. Firms that are more likely to need access to capital markets in the future (firms with high leverage, and firms backed by a venture capitalist) are less likely to engage in pre-IPO earnings management. Firms operating in countries with a superior rule of law are also less likely to engage in earnings management. Lastly, we find that firms may engage in pre-IPO earnings management in part to avoid returning to the capital markets to raise more funds (capital market staging). This result is robust to possible endogeneity bias stemming from management self-selection.     

管理层持股、短视主义与公司成长——基于沪深A股数据的实证分析

以2012-2021年沪深A股上市公司为样本,采用有调节的中介效应模型实证检验了管理层持股、短视主义与公司成长之间的关系。研究发现：管理层持股与公司成长显著正相关,短视主义与公司成长显著负相关,三者之间的作用机理体现为显著的部分中介效应。管理层持股能够抑制短视主义,因而促进公司成长,且这一中介作用的前半路径受到管理层过度自信的反向调节,这充分表明管理层过度自信会弱化管理层持股对短视主义的抑制效果。进一步研究发现：管理层持股、短视主义与公司成长的中介作用路径在非国有公司更加显著;机构投资者持股和社会关系质量能正向调节管理层持股对公司成长的直接促进作用。