加强大学生生态文明意识教育的思考

面对我国严峻的生态问题,在大学教育中加强大学生的生态文明意识教育是贯彻党的十七大正式提出要加强生态文明建设的重要方面。文章对怎样加强大学生生态文明意识教育提出了如下对策：一是提高其对生态文明的理性认知水平;二是引导其切实关注生态问题,使其对生态问题有感性的认识：三是加强其生态伦理道德教育,提升其生态道德境界。     

论经济全球化与国际经济法变革

经济全球化已经成为一个不可否认的事实,其对各个领域所产生的影响都是前所未有的,然而在法律领域,国际经济法是受其影响最为深刻的一个法律部门。文章从经济全球化对国际经济法的影响入手,分析经济全球化的含义,以及国际经济法对其所作的回应,以说明在新的世界背景下国际经济法的变革动力和方向等问题。     

他山之石 可以攻玉——越南共产党党的建设举措、问题和启示

越南作为“中国模式”的忠实追随者,其在革新开放中采取的政治、经济改革措施同时也是对“中国模式”的印证和检验。作为越南的执政党,越共在党的建设上突破了一些障碍,取得了令人瞩目的成绩。借鉴其成绩,反思其不足,对当前党的建设,尤其是党内民主建设具有十分重要的意义。     

网络暴力的形成、危害及对策

一、网络暴力的内涵及表现形式 所谓网络暴力,是指网民在网络上的暴力行为,是社会暴力在网络上的延伸。其主要表现形式为：网民对未经证实或已经证实的网络事件,在网上发表具有攻击性、煽动性和侮辱性的失实言论,造成当事人名誉损害;在网上公开当事人现实生活中的个人隐私,侵犯其隐私权;对当事人及其亲友的正常生活进行行动和言论侵扰,致使其人身权利受损等。     

试论谢逸的散文创作

谢逸是临川籍江西诗派的重要作家,前人对其诗词有较高评价,但对其散文创作却少有关注。采取＂知人论世＂的方法,对其散文创作进行初步探讨,这在地域文化研究日盛的今天具有一定的现实意义。     

博古的锡社主义及其向共产主义的转变——为纪念博古逝世七十周年而作

文章叙述了博古早年为"锡社"写的文章《什么是锡社主义》的主旨:一曰锄强扶弱的侠魂主义,一曰除旧布新的革新主义,认为其实质是民主革命思想在锡社成员中的体现。加入中国共产党后,博古逐渐转变成一个坚定的共产主义者。影响转变的原因主要是:首先是中国共产党对其影响,其次是国内国民革命运动失败对其刺激,再次是苏联的学习、生活和革命经历对其影响。     

我国科技型中小企业外源融资渠道探析

科技型中小企业在国民经济中的地位和作用毋庸置疑,然而,资金短缺、融资困难一直是影响和制约其发展的最大瓶颈。文章通过对我国科技型中小企业进行界定,对其融资渠道特别是外源性融资渠道进行梳理,以使相关企业和部门充分认识、利用现有渠道并对其进行完善和创新,最终满足融资需求。     

探析化学反应中条件不同

化学是一种自然学科,其在分子以及原子基础上对物质构成以及性质等进行研究。在对其进行学习的时候要重视其实验操作方面,因为在这其中能够对化学的相关反应进行深入的理解,在此基础上才能够将相关知识深入的掌握。本文就以此为背景,在化合以及分解等相关反应的基础上阐述化学反应中的条件。     

中俄伊犁谈判中曾纪泽的功与过

曾纪泽在《中俄伊犁条约》谈判中所表现出来的机智、勇敢是其谈判成功的重要条件,但其在谈判中也出现很多遗憾的失误,给后来造成了严重的后果,这也是不能忽视的,对其的评价应该全面的看待。     

论朝鲜本体论气哲学思想的发生渊源——以崔汉绮的神气思想为中心

在朝鲜哲学史上,崔汉绮是实学派气哲学思想的代表人物和本体论气哲学的集大成者。在19世纪的朝鲜,崔汉绮对气哲学理论进行高度的系统性总结是哲学史发展的必然结果,同时其也有着深刻的国情、政治需要为背景,它是传统气哲学的积累和近代西学的"助产"为基础而进行的理论创新。本文结合了历史、政治和朝鲜思想史,对其思想的发生渊源进行了分析,并试图对其理论产生"何以可能"进行梳理和诠释。     

论会计诚信危机的原因与治理对策

会计信息失真已成为当前严重影响社会经济生活正常秩序的突出问题,会计诚信危机的原因是错综复杂的,面对诚信危机,应正确了解和认识会计诚信,营造有利于会计诚信的内部环境,重塑会计诚信须加快完善公司治理结构,提高会计失信成本,应将会计诚信建设纳入整个社会的信用体系建设。     

The influence of operating cash flow and investment cash flow to the accounting conservatism measurement

This research investigates the influence of cash flow from operating and investing activities to conservative accounting practices. Cash flow from operating activities shows the performance of a firms and its earnings quality. Higher operating cash flow indicates better performance, and it is expected to produce better earnings in the future. Better earnings would be a positive signal for investor as a basic to predict the firm＇s prospect. Investing activities will push or lowering operating assets. For firms that implementing the conservative accounting practices, changes in investment will influence the earnings＇ quality. When the investment goes up, the conservative practices will cause lower reported earnings. The hypothesis for this research is that there is a positive relation between operating and investing cash flow to accounting conservatism practices about whether it uses market value or accrual measurement. The result of the first test using market value accounting conservatism as a proxy has shown a positive relation between operating and investing activities cash flow to accounting conservatism practices, but investing cash flow does not have a significant effect to accounting conservatism practices. The result from the second test, using accrual measurement accounting conservatism has shown a significant positive relation for both operating and investing cash flow to accounting conservatism practices. A positive relation between operating and investing cash flow to accounting conservatism practices indicates that accounting conservatism is one of the tools that can be used to measure firm＇s financial performance and as an investment decision making tool for investor. Nevertheless those effects highly depend on the accounting conservatism proxy measurement used.     

新会计准则下中国本土会计师事务所发展战略选择

中国新会计准则的颁布使我国的会计体系与国际惯例实现了实质性趋同,同时也向作为“经济警察”的会计师事务所和广大执业人员提出了未来发展的新课题。在新会计准则的背景下,国际“四大”会计师事务所正在加快抢夺中国会计服务市场的步伐,中国本土会计师事务所面对这样一个充满竞争和机遇的发展时期应及时转变观念,优化组合,立足本土,逐行国际。     

跟单托收业务领域的认识误区与融资可行性研究

回顾 2 0 0 1年的证券市场 ,“银广夏”事件可谓是一石激起千层浪 ,使得证券市场与会计行为如何规范便迫在眉睫。我们有必要借鉴有 2 0 0年证券市场演化历程的美国的经验而完善我国的会计规范实施机制 ,使“银广夏”事件不再重演。     

An International Comparison of Banking Sectors: A DEA Approach

Abstract

This paper presents a novel approach to measure and compare the efficiency of the banking system in several countries and stages of development using the non-parametric?mathematic methodology Data Envelopment Analysis (DEA). Thus, we expect to broaden the range of studies about banking efficiency. Differently from most studies that use accounting data for measuring efficiency we employed market data, measuring returns and risk (calculated in different ways) in order to build a new measure of efficiency. This approach allows the comparison of different countries, which have different accounting rules and are not comparable using standard models. The main results suggest a downward trend in the average efficiency level of developed countries and a slight upward trend in the efficiency level of emerging market countries during the period. According to this study, efficiency tends to level off emerging and developed countries. It may be partially explained by the increasing globalization and integration processes that markets have been going through in the last years.     

Adoption of International Financial Reporting Standards Has Enhanced Chinese Company Transparency

The research reported here shows that China＇s recent adoption （ASBE） has increased the quality of Chinese financial reporting of Accounting Standards for Business Enterprises With China＇s decade of World Trade Organization （WTO） membership marked by dazzling economic growth, it is useful to reflect on how financial reporting itself can assist in the country＇s future progress. Critical to the success of ensuring strength for this burgeoning economy is attraction of foreign investment capital. As China＇s internal consumption grows,     

我国绿色会计框架构建探讨

绿色会计是会计学的一个新兴分支,但由于绿色会计理论研究的不完善,绿色会计发展进程相当缓慢。为摆脱绿色会计理论弱化的问题,有必要尽快构建绿色会计核算框架。本文首先对构建我国绿色会计核算框架作了理论思考,然后在绿色会计核算的原则、会计账户的设置、绿色会计要素的确认和信息的披露等方面提出了自己的设想。     

Executive Compensation： Pay-for-Performance in High-Technology Firms

This study examines the relationship between corporate performance and the Chief Executive Officer （CEO） compensation in high-technology firms in the S＆P 500. The total short- and long-term CEO compensation in high-technology was compared with other industrial sectors from standard classification codes and tested in terms of corporate performance. The ExecuComp database was used to find the variables and to create a sample of firms between 2004 and 2010. Important corporate performance variables are used in this work, such as assets, employees, sales, net income, and earnings per share （EPS）, as reported by the firms for each year. A panel data GLS with a fixed effect model for time is estimated that describes total compensation for the period between 2004 and 2010. The result was aligned with the theory of executive compensations to address agency problems and to examine CEO pay-for-performance. The main objective of this paper is to consistently demonstrate that the performance is determined for the total CEO compensation for short- and long-term periods and to examine whether the total remunergttion paid to CEOs in high-technology firms in the S＆P 500 is related to corporate finance. This work provides a better understanding of the relationship between compensation and performance in high-technology firms. Results suggest that high-tech firms tend to use more sophisticated performance measurements to determine CEO compensation.     

会计学专业课程体系改革

针对《普通高等学校本科教学工作水平评估方案》的具体要求,为了要搞好会计本科专业建设,顺利通过会计本科教学评估,提出了课程体系改革的粗浅思路。     

论会计环境的差异及其对会计制度的影响:中德比较

不同的国家具有不同的会计环境，从而衍生出不同的会计制度。中德两国在政治经济体制、法制环境、社会文化环境上都存在一定的差异，从而有了两国会计制度上的不同程度的差异。通过这种比较，为我国如何改善会计环境、健全会计制度提供了一定的启示和借鉴。