试论我国财务预算管理体制与实务问题

财务预算管理是企业财务管理工作中的重要组成部分,在当今经济条件下,企业通过财务预算进行各种经济活动的管理,是一种较为先进的管理机制.本文试从会计预算管理在实务中存在的问题入手,分析财务预算管理在企业管理中的重要作用,并针对问题提出自己的几点建议.     

浅析我国招投标制度的现实问题与解决措施

招投标制度为规范公司招标行为、保障公平竞争、提高工程服务和原材料质量、保障公司权益以及防范风险等多个方面都发挥了重要作用.然而我国招投标制度还不够健全,实施过程中还存在很多问题.本文对我国招投标制度再实施过程中存在的问题进行了分析,并提出了具体的解决措施.     

A modest proposal for resolving the Eurozone crisis

This paper presents three simple policies for overcoming the crisis that can be implemented immediately and require none of the moves such as national guarantees or fiscal transfers to which many Europeans are opposed, nor moves towards federation that entail Treaty changes, which electorates are most likely to reject. The logic behind these policy proposals is juxtaposed with the false dilemmas that currently impede clear thinking and immobilise Europe’s policymakers.     

Managing moral distress: A strategy for resolving ethical dilemmas

Conflicts of interest. The boundaries of confidentiality. Right v. right dilemmas. Matters of duty, responsibility, character, and consequence. Ethical issues pervade professional life, and the moral distress they can create requires thoughtful reflection that moves beyond gut intuitions and knee-jerk reactions. This article presents a practical framework for assessing and resolving ethical dilemmas in a sophisticated manner, guided by a circumspect and reflective analysis able to withstand the scrutiny of others and minimize the potential for personal regrets. Central to the analysis set forth in this article's strategy are ‘interrogation questions’—a series of inquiries that draw from the richness of moral philosophy and ethical traditions, while reflecting the practical concerns of contemporary business practices—which guide the decision maker through a comprehensive review of primary considerations. Additionally, the article highlights myriad obstacles that may challenge one's awareness of a moral dilemma, a necessary precondition to employing the strategies of careful analysis and reflective judgment that this article outlines.     

J.D.Power：Quality gap narrows between domestic Chinese and global brands

Domestic Chinese automakers are catching up with their global peers on product quality, according to J.D. Power＇s 2009 China Initial Quality Study released in early November.     

The United Nations guidelines for consumer protection

On 9 April 1985 the General Assembly of the United Nations unanimously adopted a set of general guidelines for consumer protection. The Guidelines represent an internationally recognized set of minimum objectives, potentially being of particular assistance to developing countries. The adoption of the Guidelines reinforces the increasing recognition in recent years that consumer policy issues can no longer be seen as being of purely local concern but must be seen in an international context.After discussing certain objectives and general principles set out, the writer discusses the Guidelines themselves, which cover seven areas: physical safety, promotion and protection of consumers' economic interests, standards for the safety and quality of consumer goods and services, distribution facilities for essential consumer goods and services, measures enabling consumers to obtain redress, education and information programmes, and measures relating to specific areas (food, water, and pharmaceuticals).The document finally makes a number of recommendations on international co-operation on consumer policy issues. The writer refers to existing mechanisms for such co-operation and makes suggestions for further development.

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Die verbraucherpolitischen Richtlinien der Vereinten Nationen

Zusammenfassung Die Generalversammlung der Vereinten Nationen stimmte am 9. April 1985 einstimmig einer Reihe von allgemeinen Richtlinien zur Verbraucherpolitik zu. Diese Richtlinien stellen international anerkannte Mindest-Anforderungen dar, die gerade für Entwicklungsländer von besonderer Bedeutung sein dürften. Die Annahme der Richtlinien trägt mit dazu bei, daß verbraucherpolitische Fragen nicht länger mehr nur aus lokaler oder nationaler Sicht, sondern auch im internationalen Zusammenhang gesehen werden.Nach der Diskussion einzelner Ziele und genereller Prinzipien behandelt der Beitrag die eigentlichen Richtlinien, die sieben Bereiche abdecken: Gesundheitliche Sicherheit, Schutz und Förderung des Verbraucherinteresses, Sicherheits- und Qualitätsstandards für Güter und Dienstleistungen, Vertrieb und Verfügbarkeit von lebenswichtigen Gütern und Dienstleistungen, Entschädigungsmöglichkeiten für Verbraucher, Verbrauchererziehung und -information sowie Maßnahmen für bestimmte Bereiche wie z.B. Lebensmittel, Wasser oder Arzneimittel.Schließlich macht der Beitrag einige Empfehlungen für die internationale verbraucherpolitische Zusammenarbeit und bezieht sich dabei auf bereits bestehende Kooperationswege, die weiterentwickelt werden sollten.Der Verfasser sieht in der einstimmigen Annahme der Richtlinien einen bedeutenden Schritt. Sie dienen seiner Ansicht nach als wichtiger Ausgangspunkt für eine umfassende internationale Verbraucherpolitik, aber auch als Rahmen, innerhalb dessen bestehende politische Maßnahmen bewertet werden können.

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David Harland is Professor of Law in the University of Sydney (University of Sydney Law School, 173–175 Phillip Street, Sydney, N.S.W. 2000, Australia).     

Specific guidelines set for new Anti-Monopoly Law

China＇s sccuritics watchdog on September 1 required fund companies to make their information release more transparent and rolled out a draft regulation on brokers, its latest moves to boost the healthy development of the country＇s stock market.     

新准则下股指期货会计信息披露存在的问题及解决措施

股指期货是风险管理的重要工具,对抵御金融危机有重要意义新会计准则的出台以及金交所的成立,使得股指期货的会计处理及风险防范具备了一定依据.本文揭示了新会计准则在股指期货会计信息的披露存在的问题及解决措施,为投资者理解会计报表、企业防范风险、国家建立规范的期货交易市场提供新的思路.     

No solution for international monetary problems

At its 14th meeting (in Hamburg) the Interim Committee of the International Monetary Fund (IMF) held further discussions on the establishment of a substitution account through which the monetary authorities would voluntarily transfer a part of their dollar reserves¹ to the IMF in return for interest-bearing claims denominated in Special Drawing Rights (SDR)². The transferred dollars would be invested by the Fund long-term³ in US Government securities so that they would be withdrawn from international circulation. As was to be expected, the meeting did not yet bring an accord. Technical difficulties were stated to be the reason for this but at this juncture no state seems to be especially interested in setting up such an account.     

Dispelling misconceptions and providing guidelines for leader reward and punishment behavior

One unfortunate consequence of the focus on “charismatic,” “transformational,” and “visionary” leader behaviors during the past few decades has been the tendency to diminish the importance that transactional leadership behaviors have on leadership effectiveness. We say that this is unfortunate because recent research has shown that transactional leadership, in the form of contingent reward and punishment behaviors, can have substantial effects on a variety of important employee attitudes, perceptions, and measures of job performance. Therefore, in this article we discuss some possible reasons why transactional leadership has been relegated to a lesser role than transformational leadership, summarize the research that indicates the importance of leader contingent reward and punishment behavior to leadership effectiveness, and identify some of the mechanisms that these forms of leadership behavior work through to influence employee attitudes and behaviors. Following this, we address ten misconceptions managers often have regarding the administration of rewards and punishments, and provide some recommendations about how leaders can improve their effectiveness in administering recognition and discipline in organizational settings.     

Implementing dietary guidelines: a task for all involved in food supply

The diet typical of countries such as Britain has been identified as a risk factor for cardiovascular disease and other conditions. Dietary guidelines have been published setting out changes to the nutritional content of the diet. Foods reach the consumer as a result of a complex system involving primary production, basic processing, manufacture, retailing and catering. Achievement of the guidelines can be facilitated or hampered by action taken at each of these stages. The author illustrates this by examples taken from each stage citing instances of good practice and areas with potential for improvement. However, the paper points out that the best efforts of those supplying foods can be undermined by inappropriate action by consumers and concludes that a concerted effort to implement dietary guidelines must involve everyone concerned with the supply and consumption of food with the support of various government agencies.     

Critical assumption planning: A practical tool for managing business development risk

Although much has been written about the practice of new business development, the authors continue to find corporate managers and entrepreneurs repeating the same mistakes and often reaching the conclusion that venturing in the corporate environment won't work. The problem stems from a mental model about how business should be managed and managers' performance assessed. Corporate managers of existing businesses are judged against meeting plan. In growing new businesses, however, strict adherence to “the plan” can lead to business failure. To manage business development risk, venture managers must learn to deal with uncertainty. Whereas managers of mature businesses practice the ethic of predictability, venture managers must follow a learning ethic.Working with Fortune 100 corporations, the authors have evolved a practical, disciplined process for business development risk management that focuses on learning. Titled critical assumption planning (CAP), the process maximizes learning about new markets at lowest cost. Major uncertainties in the business proposition are isolated as critical planning assumptions. Critical assumptions in the plan are then tested. The test sequence is determined by the potential reduction of uncertainty per dollar of test cost. Assessment of the assumption test results marks a milestone. At each milestone the business plan is revised to reflect what has been learned, and the venture is redirected or terminated. This process avoids the wasted effort and expense of pursuing the original plan until commercial failure becomes obvious.The key steps in this learning process are identification of critical assumptions and cost-effective testing of assumptions. Because these steps are unfamiliar to most corporate managers, effective use requires a new perspective and new planning tools. The study explains this perspective and introduces new tools for employing the process. Following are some planning innovations that have been effective in changing perspective and that also are of practical use:

1. 1. Differentiation between primary and derivative assumptions with focus on extracting and understanding the primary assumptions.

2. 2. Early construction of a model of the business plan that allows calculation of the impact of primary assumptions such as price or sales productivity factors on derivative assumptions such as revenues and income.

3. 3. Assignment of uncertainty ranges to the primary assumption values, not just the most likely values.

4. 4. Identification of the critical planning assumptions by determining the impact of their uncertainty ranges on venture net present value.

5. 5. Selection of the next venture milestone based on the test program that results in maximum reduction of uncertainty at least cost in least time for the most critical assumption(s).

Using CAP, managers can control risk despite the many uncertainties surrounding a new business proposition. Above all, decisions to stop or redirect ventures can be taken earlier, saving the corporation money and venture managers their career credibility.     

谈对城市规划问题及改进措施的探讨

城市园林作为城市唯一具有生命的基础设施,在改善城市环境质量、美化城市景观方面有着不可替代的作用同时它还是城市生态系统的一部分,在保持整个城市的生态平衡方面有着积极作用,是城市发展规划的重要组成部分,也是实现城市可持续发展战略的重要生态措施.     

虚拟团队的两种新型薪酬方案

在虚拟团队中 ,管理者难以掌握团队成员的绩效信息 ,在制订薪酬方案时缺乏科学依据 ,容易是团队成员形成不公平感 ,降低工作的积极性 ,为了解决这一问题 ,采用员工自行申报业绩目标的方法 ,提出了奖励框架和惩罚框架两种框架下的薪酬设计方案 ,为解决虚拟团队成员的激励提供了可操作的工具。     

Inflation and exchange rates: Evidence and policy guidelines for the European community

The paper, which is a summary of the so-called OPTICA-report, sponsored by the Commission of the European Communities, argues that changes in the exchange rates of EC member currencies during the period between the early 1960s and the mid-1970s predominantly reflect inflation differentials. The correspondence is sufficiently close, when wholesale price indices are used to express national inflation rates and PPP is measured in terms of effective exchange and inflation rates, to justify a PPP-based intervention rule as the main criterion for managing the individually or jointly floating EC-currencies.     

The relevance of alternative paradigms as guidelines for consumer policy and organized consumer action

Within the context of a social systems approach, the author first presents a typology of consumer problems and consumer policies.Consumer problems are characterized at five levels as functional or structural. Functional problems can be solved by policies directed at the individual consumer, groups of consumers, or individual firms. Structural problems can be solved by policies directed at the general framework within which consumers make their decisions.Three paradigms are then presented which — each in a different way — highlight the social and political influence of consumers, thus providing alternative rationales for solving functional and structural problems.Finally, the main results of an empirical study are presented, showing how the three paradigms are used as guidelines for organized consumer action in Denmark. The author concludes that only two of the three paradigms should — in a complementary fashion — be considered relevant guidelines for consumer action.

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Die Bedeutung alternativer Paradigmata als Leitlinien für Verbraucherpolitik und kollektive Verbraucheraktionen

Zusammenfassung Der Beitrag faßt Verbraucherprobleme als Einschränkungen der Bedürfnisbefriedigung von Konsumenten vor, während und nach dem Kauf auf und beginnt mit einer Typologie von Verbraucherproblemen, die in erster Linie funktionelle und strukturelle Probleme unterscheidet. Funktionelle Probleme entstehen durch Informationsmängel oder durch Störungen in der Kommunikation zwischen Konsumenten und Produzenten, können sich aber auch aus bestimmten Marketingpraktiken der Anbieter ergeben. Solche Probleme können durch Maßnahmen gelöst werden, die sich an einzelne Konsumenten, Gruppen von Konsumenten oder an einzelne Firmen richten. Strukturelle Probleme werden durch Bedingungen hervorgerufen, an die sich Konsumenten kurzfristig anpassen müssen. Im Unterschied zu funktionellen Problemen sind sie eher genereller Natur. Sie können durch Maßnahmen gelöst werden, die sich an ganze Branchen, an Verbände, Arbeitnehmerorganisationen oder an politisch Tätige wenden, und sind in der Regel das Ergebnis kollektiver Entscheidungsprozesse oder kollektiven Handelns der Konsumenten.Zur Beurteilung der Notwendigkeit verbraucherpolitischer Maßnahmen bietet die einschlägige Literatur drei verschiedene Grundpositionen an, nämlich erstens das Paradigma der verbraucherkontrollierten Produktion (dieses Paradigma kann Verbraucherpolitik nicht rechtfertigen und muß in einer Politik des laissez-faire die beste Lösung von Verbraucherproblemen sehen), zweitens das Paradigma der Interdependenz von Konsum und Produktion (es liefert einige Begründungen für verbraucherpolitische Maßnahmen vor allem zur Überwindung von Informationslücken und zur Marktpflege) und schließlich das Paradigma des produzentenkontrollierten Verbrauchs (es rechtfertigt insbesondere verbraucherpolitische Maßnahmen, die sich mit solchen Verbraucherproblemen beschäftigen, deren Lösung nicht im Produzenten-Interesse liegt).Eine Studie des Autors in Dänemark zeigt, daß die Verbraucherbewegung dieses Landes vorrangig vom Paradigma der Interdependenz von Konsum und Produktion geleitet wird und daß die Resourcen vorrangig zur Lösung funktioneller Probleme verwendet werden. Wesentliche Schlußfolgerung des Autors ist, daß das Paradigma des produzentenkontrollierten Verbrauchs ebenso als Leitlinie herangezogen werden sollte. Die beiden Paradigmata schließen sich nicht gegeneinander aus, sondern sollten als wechselseitige Ergänzung aufgefaßt werden.

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Hans Rask Jensen is Associate Professor of Marketing, Sønderborg School of Economics and Business Administration, Grundtvigs Allé 100, DK-6400 Sønderborg, Denmark.     

浅谈事业单位会计核算的问题和改进措施

随着我国市场经济体制的确立以及事业单位改革的不断深化,现行的事业单位会计核算体系已经不能适应当前新形势的变化,会计制度的缺陷也越来越明显,这就迫切需要改进现行会计核算制度来规范事业单位会计核算行为,提高会计信息质量.本文通过对事业单位会计核算的问题进行简要分析,进而针对性地提出改进措施,期望能够对当前事业单位会计核算工作提供借鉴之处.     

在我国推行物质流成本会计遇到的问题和建议

物质流成本会计（MFCA）是环境管理会计的一个分支,是一种新兴的会计核算和管理方法,它可以实现企业经营和环境保护的有机结合,此方法在德国一经提出,使得到国际社会的认同,随后在日本得到广泛应用。本文对MFCA在国内外发展过程、基本理论及与传统会计对比进行介绍,通过对企业调查推行MFCA过程中遇到的问题进行分析,得出我国推行MFCA的几点建议。