浅析我国会计国际化的现状和发展趋势

随着全球经济一体化的不断发展,各国在资本市场国际化的大环境下,在构建特色经济体制的形势下,开始不断探索和发展会计国际化的方向与进程。探讨我国经济环境下会计国际化的现状及日后发展趋势,有利于完善我国现有的会计制度和会计准则,加快我国经济的发展步伐。     

西方经济强国模式类型及中国特色经济发展模式的思考

历史上的九个经济强国可分为三种类型,按其特色大致分为四种崛起模式;改革开放以来,形成中的有中国特色的经济发展模式创造了世界经济发展史上奇迹;正在形成中的有中国特色的经济发展模式的已具有六个方面的本质特征;重视中国经济发展模式成长中的困境;加大制度创新,突破发展障碍。     

Trends and Forecasts for Inbound Tourism to China

Summary

The development of tourism in China over the last two decades is reviewed. It is argued that the success of the economic reforms in China which has resulted in fast economic growth has also been the main cause of rapid tourism growth in China. Forecasts of international tourist arrivals by source country market and destination region within China are generated over the period 2001-05. An integrative approach is used which combines both time-series and econometric methodologies, termed structural integrated time-series econometric analysis (SITEA).     

Urban containment in action? Long-term dynamics of self-contained urban growth in compact and dispersed regions of southern Europe

The present study illustrates an indicator of self-contained urban growth derived from official statistics with the aim of verifying if a shift from compactness towards settlement diffusion has occurred in cities with different socioeconomic and morphological characteristics. According to this approach, changes in settlement's distribution and density were assessed in four Mediterranean cities (Lisbon, Barcelona, Rome, and Athens) during 80 years between 1919 and 2001. Results indicated that settlement distribution, building density and self-contained urban growth diverged in the four regions since the early 1980s. However, cities with a compact form showed an higher self-contained growth rate than cities with dispersed form. These findings contrast with the similarity in settlement characteristics, population trends, and spatial organization of economic activities observed during the ‘compact growth’ phase (1950–1980) in all examined regions. Comparative analyses of exurban development through morphological indicators may inform strategies promoting self-contained urban growth.     

以经济建设为中心是中国特色社会主义的永恒主题

文章从正确认识我国现阶段基本国情和阶段性特征，准确把握社会主义初级阶段乃至整个中国特色社会主义基本路线，深刻领会科学发展观和十七届五中全会精神三个方面，论证了以经济建设为中心是中国特色社会主义的永恒主题。     

浅谈城市地下工程的测量工作

随着城市地下工程的日益增多,地下工程的测量工作也越来越重要。本文介绍地下工程测量的特点,分析地下工程测量的方法并预计地下工程测量发展的方向。     

我国小额贷款公司可持续发展的探讨

小额贷款公司的出现和发展,避免了金融机构小额信贷业务的诸多弊端。为确保其可持续发展,仍需明确小额贷款公司的宗旨与定位,要满足农民具有个性化、区域化的融资需求,扩大和加强基层信贷员队伍建设,切实提高农民的还款率、实现公司的盈利,从而更好地为低收入农民提供金融服务,在条件成熟时允许盈利的小额贷款公司吸纳存款。     

高速公路路面裂缝的养护模式初探

本文结合某省高速公路实际状况,针对高速公路养护过程中出现的一系列新问题,着重阐述了高速公路早期裂缝养护的重要性,并对养护模式改革进行简要的探索。     

财务分析在企业发展中的重要作用

财务分析是以财务报告及其相关资料为主要依据,对企业的财务状况和经营成果进行评价和剖析,反映企业在运营过程中的利弊得失、发展趋势,从而为改进企业财务管理工作和优化经济决策提供重要的财务信息。财务分析是分析企业经济发展的有效手段,通过对企业投资收益能力、企业资金周转情况等的分析,可了解企业的发展状况和普遍存在的问题,为企业长期稳固发展提供重要依据。     

Destination development in China: towards an effective model of explanation

This paper addresses the dynamics of the evolution of a nature-based destination in China. Based on longitudinal studies in Zhangjiajie (Hunan Province), it focuses on the roles of institutions in tourism development in China, demonstrating the centrality of institutions and governments in fostering destination development through policy orientations, attracting investments and regulations in their capacity as producers, protectors and promoters of desired processes of change. It describes a five-stage development process from Exploration, through Starting and via Fluctuation and Acceleration to the current stage of Transition leading towards a Destination seeking Better Service Quality. The study, by incorporating institutions as a driving force, develops an RICI model (Resource, Institution, Capital and Innovation) accounting for destination development in China. The key role of policies implemented by local governments and the roles of institutions are critical in the process of its development, especially in the earlier stages, contrasting with many western countries, where the private sector and central government tend to dominate. The paper notes the role of inter-institution rivalries, and the impact of those rivalries on sustainable development. It is suggested that the proposed model could be empirically verified and tested in other cultural or regional destination development contexts.