市场营销专业教学改革研究——以案例教学为视角

市场营销专业是顺应我国改革开放和市场经济迅速发展的形势在高校开设的专业,本专业的培养目标是具培养具有较强营销理论水平和营销实战能力的专业人才,但我国传统的高等教育由于千篇一律地采用理论教学而导致了学生实战能力不足,其根源在于我们在教学中实践环节太少,因此,改革该专业教学方法势在必行,本文将重点探讨实施案例教学这一有效方法.     

加强财务管理专业人才培养之我见

随着社会主义市场经济的发展,今天的财务工作已远不是传统意义上的写写算算,无论是内部条件、外部环境、还是管理方式、方法,都已发生了很大的变化,对财务管理专业人才的要求和依赖程度越来越高。因此,必须面对现实、适应形势,加快高素质财务管理人才的培养步伐。一、财务管理专业人才培养目标(一)财务管理专业人才应具备的的能力素质财务管理专业人才培养目标是财务管理专业教育要达到的要求和目的,目标具有导向作用。笔者认为财务管理专业人才培养目标既要反映专业特色,又要使人才能适应经济环境的变迁,适应经济建设的需要。所以财务管理…     

专科高校应实行学分制教育管理模式

近年来,专科高校招生规模不断扩大,招生对象的年龄、录取分数间距拉大,学生经济负担能力差距加大,客观要求专科高校改变传统教育管理模式,在坚持标准的前提下,使学生在学习时间、课程安排等方面有更多的选择.学分制教育管理模式具有现行专科高校教育管理模式不可比拟的优点.在专科高校实行学分制教育管理模式应科学制定学分、对学生进行分类、恰当安排课程并做好考试、评卷和学分登统等相关教学工作.     

地方高校注册会计师专业人才培养特色及其构建

当前,高校注册会计师专业越来越成为社会万众瞩目、万千学子心之向往的品牌专业。除中注协资助的全国22所重点大学或老牌财经院校开设注册会计师专业外,很多省属地方本、专科院校与职业技术学院也纷纷开设注册会计师专业(方向)。然而,地方高校注册会计师专业的人才培养普遍存在着定位不准、特色不突出的问题。本文从注册会计师专业人才供需特征出发,旨在探讨地方高校注册会计师专业(方向)人才培养目标的模式与特色构建问题。     

以就业为导向的市场营销专业教学模式的研究与实践

本文结合高职高专市场营销专业人才培养目标,基于高职高专教育特点和规律探讨和研究以就业为导向的教学模式改革,从而有效提高市场营销专业人才培养质量和毕业生的就业率.     

高等职业金融专业人才培养模式的研究

目前，我国高等教育的调整使高等职业教育走向独立的发展轨道，面临着改革人才培养模式的新任务。据此，本阐述了高等职业金融专业人才培养目标与规格、人才培养运行机制等较受关注的问题，并提出了相应的改革措施。     

论高校会计职业型技能培训

<正>一、高校开展会计职业型技能训练的必要性(一)它由高校培养目标的变化所决定长期以来,我国高等学校会计学本科专业的培养目标是:培养能在企事业单位、会计师事务所、审计师事务所、经营管理部门等从事会计实际工作和本专业教学、研究工作的德才兼备的高级专门人才。这个培养目标突出了三点:一是突出从事     

酒店管理专业实践教学改革思路探微

酒店管理专业的实践教学是实现该专业人才培养目标的重要保证。酒店管理专业的实践教学存在学生安全难以保障、学生心理落差大等问题,影响实践教学效果。酒店管理专业实践教学应加强安全教育,消除安全隐患;创造良好环境,提高实习学生的归属感;实行多岗轮换制度,培养学生多面技能;提高学生对酒店实习的认识,明确未来发展方向。这样,才能提高酒店管理专业实践教学质量和学生的实践能力,帮助学生提高职业能力和职业素质。     

校企合作下的高校金融学人才能力提升研究

金融人才培养是要顺应金融发展和变革需要的,单靠高校教育无法满足社会需求.只有加强金融企业与高校的校企合作,实现金融专业人才的联合培养,完善金融人才师资结构和培养模式,才是培养金融人才的有效渠道.针对校企合作的视角,对高校金融学专业的就业指导课程进行系统设计,对学生的实践能力进行全方位提升,对高校金融专业教师实践能力进行更好完善.     

关于财政学专业人才培养与课程体系、教学方式改进的思考

社会经济的发展对专业人才提出了更高更多的要求,传统财政学专业在新的形势下面临着机遇和挑战,为了财政学专业可持续发展,必须对财政学专业人才培养目标进行重新定位,对财政学专业课程体系进行优化,改进教学方式,为培养新形势下的财政学专业人才打下坚实的基础。     

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?     

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.     

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.     

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。     

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.     

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。