信仰建设的理性判断与现实操作

信仰建设在我国入世之后日益显出它的突出位置。如何看待当前的信仰状况,对社会主义道德体系和价值评价应把握哪些要点,如何从实际出发搞好社会主义的信仰建设,这既是理论问题也是实践问题,本文拟从这两方面加以思考并提出对策。     

On the informationization of accounting information in China： The perspective of accounting information systems and its regulatory framework in the USA

The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.     

良好教师行为的培养及其对幼儿心理健康的影响

良好的教师行为将对幼儿的心理健康产生积极的影响。我们当健全学前教育专业人才培养的模式。培养学生形成良好的教师行为。     

Allhoff on Business Bluffing

The moral status of business bluffing is a controversial issue. On the one hand, bluffing would seem to be relevantly similar to lying and deception. Because of this, business bluffing can be taken to be an activity that is at least prima facie morally condemnable. On the other hand, it has often been claimed that in business bluffing is part of the game and that therefore there is nothing morally questionable in business bluffing. In a recent issue of this journal, Fritz Allhoff puts forward a novel defence of business bluffing. In this article, I will examine Allhoff’s arguments for the moral acceptability of business bluffing and argue that they are implausible. Dr. Jukka Varelius is a Visiting Fellow in the Centre for Professional Ethics at the University of Central Lancashire, UK. His research concentrates on questions of biomedical ethics, psychiatric ethics, and business ethics. His publications include ‘Voluntary euthanasia, physician-assisted suicide and the goals of medicine’ Journal of Medicine and Philosophy 2006, 31 (2): 1--18, ‘Execution by lethal injection, euthanasia, organ-donation and the proper goals of medicine’ Bioethics, forthcoming, and ‘Autonomy, well-being and the case of the refusing patient’ Medicine, Health Care and Philosophy, forthcoming.     

在建筑企业管理中加强职业道德教育的研究

道德在人们调节行为规范中起到自律作用，因而它在企业管理上具有十分重要的地位。在分析建筑企业职业道德现状的基础上，有针对性地提出职业道德教育的具体途径。加强建筑企业职业道德教育，是促进建筑企业管理现代化的规范化的重要支柱。     

浅谈大学生思想品德修养教育关键在内化

目前大学思想品德修养教育效果不尽人意,原因很多,关键在于学生对教学内容没有内化。本文通过分析思想品德修养教学出现误区的现象、原因,来论述提高思想品德修养的关键在于秉持育人为体、德育为先、践行为本的理念,改变教育理念,改革管理体制,切实引导大学生将思想品德修养教学要求内化于心。     

公务道德建设的实践困境及其排解策略

公务道德作为国家机关及其公务人员在行使公共权力、管理公共事务、供给公共服务过程中所必须遵循的行为准则,可以划分为强制性公务道德和非强制性公务道德。在我国公务道德建设过程中存在公务道德教育强调形式而忽视实效、公务道德建设依赖道德自律而忽视制度他律、公务道德规范重视制定而轻视执行等三重困境。为了寻求破解困境的密码,需要从合理进行公务道德的价值引导、认真抓好公务道德的教育培训、将公务道德上升为法律法规以及科学构建考核评价机制等方面努力。     

The Third Eye: Exploring Guanxi and Relational Morality in the Workplace

We examine the use of Confucian relational morality as an alternative reference point to that of modernist morality in judging workplace ethical conduct. A semi-structured interview based study involving 46 ethnic Chinese managers and 30 non-Chinese expatriate managers in Singapore, provided evidence of the use of traditional guanxi-linked morality as a moral resource by some of the former group in judging workplace ethical dilemmas. While such morality played only a minor role in moral reasoning, and was largely overshadowed by modernist morality, the research nonetheless demonstrates that moral reasoning reflects wider cultural heritage, and is not merely a function of corporate culture and individual moral development.     

Understanding the Complex Relationship Between Creativity and Ethical Ideologies

The relationship between individuals’ creativity and their ethical ideologies appears to be complex. Applying Forsyth’s (1980, 1992) personal moral philosophy model which consists of two independent ethical ideology dimensions, idealism and relativism, we hypothesized and found support for a positive relationship between creativity and relativism. It appears that creative people are less likely than non-creative people to follow universal rules in their moral decision making. However, contrary to our hypothesis and the general stereotype that creative people are less caring about others, we found a positive relationship between creativity and idealism. These findings indicate that highly creative people are likely to be what Forsyth called “situationists,” individuals with both an ethic of caring and a pragmatic moral decision-making style. The finding that creative individuals tend to be situationists, and particularly that they tend to be high in idealism, appears to refute the line of reasoning that argues for a “creative personality” characterized in part by social insensitivity. Understanding the relationship between creativity and ethical ideologies has important implications for researchers, managers and teachers.     

国有企业经营者薪酬决定的内部影响因素分析

本文认为,国有企业经营者薪酬决定机制错位现象的原因可分为内部因素与外部因素两部分,内部因素包括经营者道德问题以及经营者与其经营活动相联系而产生的特殊性如经营者劳动的特殊性,经营者回报要求的特殊性,经营者工作需要与个人需求的特殊性,经营者薪酬构成的特殊性即职位消费薪酬等;我国国有企业经营者主要不是通过市场竞争产生的,在市场竞争不完全甚至不起作用和法制不完备所造成的约束力量不足或失效的现实面前,文化和道德共同对经营者薪酬发挥着独特的、不可替代的重要作用。