现阶段我国民营企业的社会责任及其培育

企业社会责任是企业在追求利润最大化的同时负有的维护和增进社会利益的义务。《中华人民共和国合伙企业法》第七条规定:合伙企业及其合伙人必须遵守法律、行政法规,遵守社会公德、商业道德,承担社会责任。我国民营企业总体而言其社会责任感不强,当前有必要强化民营企业的社会责任,强化其社会责任必须明确社会责任的内容。民营企业能否可持续发展与其企业能否承担应该的社会责任有很大的关系,企业社会责任的建构,不仅需要政府、市场和非政府组织三个部门积极的参入,还依赖于企业自身。     

我国企业兼并实务的法律探讨

企业兼并作为市场经济的产物,不但关系到某个企业的命运,也关系到千家万户的切身利益和社会稳定.企业兼并中大量的法律事务在给执业律师带来新业务的同时,也带来许多新的法律问题.本文从企业兼并的定义出发,着重阐述了被兼并企业债务的处理以及职工的安置问题,并基于立法滞后的现状,提出了尽快出台相应立法的建议.     

交通建设项目社会经济环境影响评价指标体系研究

根据交通建设项目社会经济环境影响评价的内涵，从社会环境、经济环境、美学及历史学环境三方面设置指标体系，并探讨了指标的表达方式和估算方法。     

Openness and trade policy in China: an industrial analysis

This paper analyzes the tariff structure and its determinants in China, with our research conducted under the rubric of endogenous policy theory. We study the tariff rates for 95 industries in China in 1996. The potential determinants of tariff rates are collected from an array of variables characterizing industries in 1995. A principal component method is used to reduce these variables into four major dimensions. The first component comprises the information on the composition of employees broken down by age, education, and job classification. The second component is underlined by the profitability of the industry. The third component consists of those variables not picked up with high salience in the first two components. More closely resembling those in the second component than the first, these variables include gross product, foreign capital, inventory, sales revenue, and total loss. The fourth component receives high loadings from two variables: the number of firms in the industry and the number of firms that incur net losses in their operation. Using variables identified by the principal component analysis and postulated by the variants of the endogenous trade theory, regression analysis finds that the trade policy in China is mainly defined by an industrial policy favoring high-tech industries and a social policy minimizing social instability. The implications for China's entry into the World Trade Organization (WTO) are also provided in the paper.     

A study on the tourism practitioners＇ perception of tourism impact： a case study of Hainan,China

This study examines the urban population of tourism practitioners perceptions of economic, environmental, and social impacts on cultural, convention, and sport tourism may have in Haikou and Sanya. Hainan, China. The study uses a modified Urban Tourism Impact （UTI） to examine economic, environmental, and social perceived impacts. Analysis of the data includes testing three models of structural relationships between tourism impacts and support for development in each of the tourism market sub-divisions through a confirmatory factor analysis. The results of this study show that the positive economic impacts consistently exert influence on predicting support for tourism development in all three models. However; the social impacts play a greater explanatory role with all three market segment, the negative environmental impacts play a role in determining support for sport tourism only. Differences have been found with those with a higher education level in predicting support for cultural tourism, but not convention or sport tourism.     

基于成本差异的农村非正规金融的供求分析

在我国,大量的农村金融服务需求是由非正规金融来提供的,理论界在早期的研究中多侧重于研究非正规金融消极的一面。但是,基于成本差异条件下供给者和需求者的借贷行为决策模型却表明,农村非正规金融市场的存在,是供给者和需求者各自最大化其收益的均衡结果,具备其存在的合理性。因此,政府在制定政策支持正规金融发展的同时,不能一味压制非正规金融,而应该不失时机地合理引导和促进农村非正规金融的发展。     

充分发挥教师中介作用 提高学生英语鉴赏能力——浅谈“鉴赏型”精读课堂教学的实践意义

＂释义型＂、＂活动型＂精读课程课堂教学模式已不能适应大学公共英语教育的时代要求,＂鉴赏型＂精读课堂教学模式能够在授课课时比例少的情况下,帮助学生解决他们在学习过程中难以独自领会而又最需要解决的学习问题,学生在理解语言意义的同时,又能够提高英语的认知能力和鉴赏水平,为终身学习培养一种能力和涵养。     

县域经济研究

加速县域经济发展，必须充分认识地方政府行政主体和经济主体的双重身份，强化经济主体观念；充分认识县域经济发展战略施政纲领和经营策略的双重属性，强化市场定位观念；实施民营主体战略，加快发展乡镇企业，实现工业由外延扩展向内涵发展转变；实施龙头带动战略，发展农经相关产业，实现农业由传统的种养业向高效特色农业转变；加速市场建设，增强市场拉力，实现重点突破，发展特色产业。     

期刊编辑部现代化管理指标体系及其建立

本文根据期刊编辑部现代化管理指标体系的建立原则，给出了指标体系的树枝图，论述了指标体系的管理功能     

金融衍生工具带来的会计问题

本世纪７０ 年代初，由于布雷顿森林体系瓦解，金融创新对会计基本理论产生了冲击。为了对金融衍生工具进行确认、计量和报告， 本文从金融衍生工具带来的会计问题开始， 讨论了国际会计学术界的工作和衍生工具现状与发展前景。