对综合配套改革的几点思考

在改革攻坚阶段,最艰难和最重要的是进一步突破制度和机制的约束,推进综合配套改革,为业已建立的市场经济和开放型经济提供制度保证和支撑。因此,我们需要新的改革动力,新的改革思路,新的改革示范。综合配套改革是国家经济社会发展、实施改革开放战略的非常重大的战略布局,要继续为全国的经济体制改革、政治体制改革、文化体制改革和社会各方面的改革提供新的经验和思路。     

公路运输合同法律风险防范探析

探讨了公路货物运输如何从合同这个角度去规避风险,阐述了公路运输必须要认真对待合同的订立,合同必须条款完备,责任期间及权责的划分要明确。同时,执行合同一定要严格把关,尤其是接货与交货阶段,以杜绝法律风险的发生。     

信贷市场非均衡对需求者与供给者的影响

信贷市场非均衡将改变企业与金融机构的行为 ,降低资源配置效率 ,增加企业与银行的经营成本。“超贷”与“惜贷”都是信贷市场非均衡现象 ,不以利润最大化为目标是导致“超贷”、“惜贷”现象的根本原因。     

Institutionalized Resistance to Organizational Change: Denial, Inaction and Repression

An extensive theoretical and research literature on organizational change and its implementation has been accumulating over the past fifty years. It is customary in this literature to find resistance to change mentioned as an inevitable consequence of organizational change initiatives. Yet there has been little discussion of the nature and forms of resistance that is institutionalized in organizational structure and processes. Furthermore, organization development perspectives on organizational change address management-initiated change, but not change proposed by advocates for the powerless and disadvantaged. Focussing on institutionalized resistance from the standpoint of the advocate of fundamental change, this discussion proposes a typology consisting of a sequence of forms of active resistance to change, from denial through inaction to repression. The typology is illustrated by referring to responses of organizational decision makers to the efforts of employment equity change agents to address issues of systemic discrimination in the work place. The purpose of the typology is to assist change advocates, such as equality seekers, to name, analyze and think strategically about the institutionalized resistance they encounter, and about effective responses to the resistance.     

论会计教学方法

会计教学方法是完成会计教学任务的手段。教师要全面熟悉和掌握有关的会计教学方法。本文结合现代会计工作实践要求，面向本世纪及会计环境的变化，对会计教学方法进行了探讨。     

部分城乡结合地区居民收入差距的调查

当前城乡结合地区居民收入水平较高,但差距较大,城市化、就业结构、社会保障等对城乡结合地区居民收入分配有较大的影响。改善当前城乡结合地区的居民收入分配状况,需要政府和市场共同发挥作用。     

丁家屋子地区孔店组高凝油增产措施选层技术

文章通过对丁家屋子地区孔店组高凝油测试资料进行分析,将储层分为四类,并对每类储层的试油工艺及效果进行了分析,找到了增产措施选层原则。     

固定资产减值的会计税务差异及其纳税调整

《固定资产准则》与《企业所得税税前扣除办法》对固定资产减值的处理存在较大差异。本文就两者差异和如何进行纳税调整作了初步探讨。     

JIT Adoption: The Effects of LIFO Reserves and Financial Reporting and Tax Incentives*

Using matched samples of JIT adopters and nonadopters, we examine the association of JIT adoption with firms' financial reporting and tax incentives, earnings‐management histories, and LIFO reserve levels. We find evidence that adoption decisions are influenced by the interaction of firms' LIFO reserves with their income smoothing, debt covenant, and tax incentives. We also find that adoption is less likely for firms historically engaging in high degrees of earnings management, particularly when such firms have no substantial LIFO reserves. Our study extends earlier research demonstrating a relation between inventory valuation method and year‐end inventory transactions, and documents a relation between earnings‐management incentives and a fundamental supply‐chain design choice.     

日本对华直接投资的发展变化及对策分析

随着中日关系及经济联系的发展变化，日本对华直接投资也呈不断波动的趋势。研究日本对华直接投资的变化规律将有助于我国更好地利用外资，加快经济发展的速度。