会计信息失真治理要与时俱进

在公众企业推行会计委派制,充分发挥会计人员监督作用;制定并完善企业承担会计责任的具体规章制度;分解落实会计责任,形成各部门共同治理会计信息失真的机制;建立会计信息中心,实现信息资源共享,形成监管合力。     

浅析李培林的社会结构转型理论思想

国内不同学者对社会转型研究有不同的视角,李培林教授基于中国当时实况,首先从中国经验的实践观出发,阐明中国社会转型发生背景,然后着重分析＂另一只看不见的手＂——社会结构转型在资源配置和经济发展中的作用,最后李培林教授指出中国社会结构转型过程中会带来的＂非预期后果＂。     

Shaken or Stirred? Financial Deregulation and the Monetary Transmission Mechanism in Norway

Is there a credit channel for monetary policy? Has the deregulation of financial markets had any temporary or permanent effects on the monetary transmission mechanism? We present empirical evidence on these issues for Norway by estimating a dynamic system of money, credit, real income and inflation. We find that the deregulation process has not caused any permanent shifts in the long‐run demand functions. Within a small simultaneous dynamic model, there is some evidence for the credit view of the monetary transmission mechanism, as both credit and money exhibit strong and stable effects on aggregate demand. JEL classification: E50; E44; C51     

A room with a view—A valuation of the Mediterranean Sea view

Aesthetic view is one of the ecosystem services of the Mediterranean Sea which can be estimated using price differences in the hotel market. Hotels situated on the Mediterranean Sea charge higher prices for a room with a sea view than for a room without it. The value of this view in 10 major Mediterranean regions was estimated in this paper using a hedonic price method. Data on 2819 hotel rooms in high season and 2406 rooms in the low season were collected from Booking.com and fixed effects regression was used to estimate the model coefficients. Hotel room prices were found to be higher by about 10% for a room with a view than for one with no view specification. No significant difference was found between regions or season. These findings lend support to the fact that the view of the Mediterranean is equally valued in all regions.     

科学发展观指导下财政学研究生培养模式的思考

本文通过对科学发展观的内涵的阐述,以及对研究生培养模式相关文献的回顾,说明了运用科学发展观来指导构建财政学研究生培养模式的重要意义,提出了运用科学发展观来指导财政学研究生培养模式构建的要点和原则。     

The coevolution of rent appropriation and capability development

Extant approaches to rent appropriation are static in that they explore bargaining power at a fixed point in time. This article contributes by examining how capabilities and bargaining power coevolve. As capabilities are developed, those who are favored by knowledge asymmetries make decisions that balance value creation potential against the rent appropriation regime, such as the organizational form in which the capability will be embedded. Using the example of Apple's development of the iPod, this article illustrates how stakeholders plan for rent appropriation as they assemble new capabilities—well before any value is actually created. Given that firm performance is an outcome of both capability development and rent appropriation, a robust theory must incorporate an understanding of how they coevolve. As such, the article highlights the need to integrate property rights theory with theories of value creation and governance costs as actors constantly make trade‐offs along these dimensions. Copyright © 2010 John Wiley & Sons, Ltd.     

大学生精神教育之文学视角——解读陈映真作品中的精神力量

以文学视角探讨教育问题，就是通过文学作品的潜移默化，培养学生良好的品格素质，给予学生强大的精神力量。当今现代化的教育体制，更应以文学作品为依托，重建大学生的精神家园。     

A Proposal to Replace 'True and Fair View' With 'Acceptable Risk of Material Misstatement'

This article examines argumentation factors which affect the truth of an audit opinion. We propose that the auditor's report be revised to replace the words 'true and fair view' with 'acceptable risk of material misstatement'. This would better align the communication of auditors with the characteristics of accounting information upon which they report. Adoption of the wording 'acceptable risk of material misstatement' will facilitate a better appreciation by users of financial statements of the accounting estimates in financial statements.     

以人为本的发展观与革新观

本文通过总结改革开放20多年来的实践经验，揭示了社会主义现代化建设的本质特征。指出新时期应从新形势的实际出发，着重于以人为本的发展观与革新观，这具有重要的作用和深远的意义。     

会计确认、计量重心转移：理论分析、准则解释及应对策略

本文对资产负债观和收入费用观进行了比较研究，分析了二者的内涵和特征，探究了会计确认、计量重心转移的历史演变过程，阐释了会计确认、计量重心转移在我国新会计准则中的表现，并分别从会计信息供给者、管制者和使用者的视角对提高会计信息的决策有用性提出了建议。