质量目标的建立与审核

文章阐述了质量目标建立中的常见问题,给出了改进建议;对如何从质量目标的审核中,获取质量管理体系建立、运行及效果的证据,给出了思路。     

围绕北京市总体发展目标科学制定环首都经济圈城市十二五规划

提出发挥北京的优势,找出自身发展的特点,实现资源优化配置,进行制度创新,淡化行政区域壁垒,并加强物流业的发展,加快产业结构的优化升级.     

“大管理会计”时代的目标和任务

现金为王,只有赚钱才是王道。会计上的净利润只是赚了多少钱的替代性指标,易于通过它来造假,是不科学的。文章从现代财务会计与现代管理会计的关系入手,提出大管理会计的解决思路,以期抛砖引玉。     

对口支援的分类治理与核心目标

对口支援工作产生于社会主义中国的伟大实践,它是一系列具有某些特征工作的统称,并不是产生于一项工作实践,而是源于多项工作实践,需要进行科学合理的分类才能实现最佳治理,才能体现出社会主义制度的优越性。对新疆、西藏及四省藏区的对口支援,最为核心的目标就是通过交往、交流、交融实现少数民族地区群众的中华民族认同,铸牢中华民族共同体意识。     

XBRL财务报告的新风险及其审计鉴证

本文认为,运用信息技术对XBRL财务报告进行审计鉴证,给信息使用者提交带有鉴证信息和安全可靠措施的XBRL财务报告,是XBRL能够成功推广应用的前提。会计师事务所或认证机构可以运用可扩展的验证报告语言(XARL)给出XBRL财务报告的审计验证报告。随着XBRL应用的深入发展,互联网环境下的审计鉴证业务将不断扩大,技术手段将不断创新,网络在线审计、持续审计有望实现,对审计师的知识更新和掌握信息技术的要求更高。     

竞争与效率:电力改革的目标选择

一、历史回顾:改革促进了电力迅猛发展 电力工业是国民经济的基础产业,电力工业能否健康发展直接关系经济和社会的发展全局,关系国计民生与国家的竞争力.因此,国家对电力改革也一直采取积极的、慎重的态度.     

战略管理会计的目标与原则分析

管理会计的目标与原则曾经受到国内外学者的广泛关注,但是相关研究并没有出现重大突破。新的经营环境和战略环境要求管理会计的目标与原则必须适应新的变化,以便在新环境下实现管理会计的职能与作用。基于此,文章提出了战略管理环境下管理会计的目标与原则。     

会计目标与管理会计报告系统创新

会计报告是为实现会计目标而设计的会计信息报告系统。管理会计作为现代会计的一个分支,管理会计目标与管理会计报告设计理应符合会计目标和会计报告设计的要求。会计报告应包括对外报告(财务会计报告)和对内报告(管理会计报告)。从会计目标与会计报告的总体要求出发,着重探讨了管理会计目标与管理会计报告的设计,建立了管理会计报告的四大系统,完善了会计报告体系。     

Understanding Group Life:

A bstract From the wide-ranging body of material included in the introductory course in Sociology a list of 10 major understanding is nominated which contributed to the comprehension of group-individual relationships Drawn from over 40 years of teaching Sociology courses at all levels in several university settings, the suggested list is advanced as a challenge to others for additions and deletions in an attempt to filter out the significant from the peripheral, the sinews from the adornments statistical manipulation of data and attempts at esoteric theorizing , valid as they may be may obscure the " liberal arts " contributions (philosophy, history and the arts) which for the vast majority of Basic Sociology students, are the important residue     

On the Origins of The American Journal of Economics and Sociology: Its Purposes and Objectives

This essay, written with the help of his devoted wife, Mrs. Dorothy Burnham Lissner, was prepared at the request of the current editor of the AJES. This essay was written during the fall of 1999. On September 10, Mrs. Lissner informed me that, “The early history of the Journal is all done. . . . I hope it is satisfactory . . . Will and I worked very hard on it. Long hours. . . . so I decided to interview him and take down what he said or have him answer on tape. Then I put everything together on the computer, almost like an article. He [Will Lissner] has checked it and thinks it's perfect, that we can do no better” (correspendence of D. B. Lissner with L. Moss, 9/10/99). This is the last known writing of Will Lissner and summarizes his aims, goals, and ambitions for this Journal nearly six decades after its founding. Had Will had more time, this essay would have been the first of a series of reflections on this history of this Journal.     

企业实施信息安全保障体系的探索和实践

现代企业的生存与发展高度依赖网络信息系统支持,确保网络的通畅、信息系统安全可靠就显得尤其重要。本文从信息安全综合治理战略理念出发,结合当前企业IT运维管理现状和安全风险防范的新思路、新方法,从组织体系、制度体系和技术体系三个层面论述建立和实施信息系统安全运行治理防控保障体系,实现信息系统可持续改进运行。     

Regulating the environment: Changing from constraint to gentle coercion

This article examines the changes in regulatory practices which have taken place in Denmark over the last twenty years. Danish environmental policy has been subject to several rounds of regulatory reform, aimed at streamlining existing regulation and making it more effective. Several new policy instruments have in this process been added to the regulatory repertoire, increasing the flexibility of the regulatory system. The strategic approach to the development and implementation of environmental policy, adopted by the Danish government, marks a change of regulatory regime, i.e. a change in the way environmental problems are perceived and in the choice of instruments to remedy these problems. The article argues that this is the result of the regulatory learning processes, and that the emerging regulatory regime, based on cooperation, represents a different way of harnessing the market forces than traditionally advocated. The article concludes that this regulatory regime opens up for a more systemic approach to preventing pollution.     

Regulating Financial Services: How Severe are the Dangers?

The Financial Services Act has been variously criticised for obstructing competition and increasing operating costs for the producers of financial services in Britain. Robert R. Davis, Commissioner at the Commodity Futures Trading Commission in Washington DC, argues that there are 'public-goods' considerations to justify the imposition of the Act, and that its internal guarantees will check the growth of regulation. Len Ross, Principal Lecturer in Economics at the Polytechnic of Central London, maintains his earlier charge that the Act will do immense damage to British trade in financial services.     

从教学实验楼方案评审看项目目标的矛盾与冲突

在大型建设项目全寿命集成化管理过程中,项目目标是关键。文章从常州工学院教学实验楼设计方案评审的角度,分析了项目各方存在目标差异的原因;阐述了全寿命期项目目标体系建立的要求及内容。     

基于SWOT分析探求曹妃甸港区物流发展战略目标

通过实地调研,分析了曹妃甸港区物流发展的优势、劣势、机遇和挑战,依托SWOT模型,提出港区物流发展的战略目标,最终从对内、对外发展两方面总结出如何增强港区综合竞争力的战略措施.     

金融应用型人才培养模式的转变及其质量保证

所谓应用型人才主要是应用知识,而不是科学发现和创造新知。在社会工业化以及信息化的过程中,对此类人才的需求占据了很大的比例。大众化高等教育应当注重培养应用型人才,随着社会需要应用型人才的迫切需求,再为高校毕业生提供机遇的同时,也对高校培养经管类应用人才的模式提出了更好的要求。