中华人民共和国财政部令

根据《国务院关于〈企业财务通则〉、〈企业会计准则〉的批复》（国函[1992]178号）的规定，财政部对《企业会计准则》（财政部令第5号）进行了修订，修订后的《企业会计准则——基本准则》已经部务会议讨论通过，现予公布，自2007年1月1日起施行。[编按]     

中华人民共和国财政部办公厅

关于印发2012年政府采购工作要点的通知各省、自治区、直辖市、计划单列市财政厅（局）、新疆生产建设兵团财务局,党中央有关部门办公厅（室）,国务院各部委、各直属机构办公厅（室）,全国人大常委会办公厅秘书局,全国政协办公厅机关事务管理局,高法院办公厅,高检院办公厅,有关人民团体办公厅（室）：     

中华人民共和国财政部令

第一条 为了加强金融企业财务管理，规范金融企业财务行为。促进金融企业法人治理结构的建立和完善．防范金融企业财务风险。保护金融企业及其相关方合法权益。维护社会经济秩序。根据有关法律、行政法规和国务院相关规定，制定本规则。[第一段]     

中华人民共和国财政部办公厅

关于印发2014年政府采购工作要点的通知 各省、自治区、直辖市、计划单列市财政厅（局）、新疆生产建设兵团财务局,党中央有关部门办公厅（室）,国务院各部委、各直属机构办公厅（室）,全国人大常委会办公厅秘书局,全国政协办公厅机关事务管理局,高法院办公厅,高检院办公厅,有关人民团体办公厅（室X为深化政府采购制度改革,根据全国财政工作会议和全国政府采购工作会议精神,我们制定了《2014年政府采购工作要点》,现印发给你们,请遵照执行。请结合本地区、本部门具体情况,积极开展政府采购制度改革和加入GPA谈判应对工作。     

新会计准则对上市公司的影响及应对措施

中华人民共和国财政部于2006年2月15日发布了一系列新的和修订后的会计准则,包括一项基本准则和38项具体准则,新会计准则定于2007年1月1日起在上市公司范围内实行.     

中华人民共和国财政部 海关总署 国家税务总局令第44号

第一条 为了鼓励科学研究和技术开发．促进科技进步。规范科技开发用品的免税进口行为，根据国务院关于同意对科教用品进口实行税收优惠政策的决定。制定本规定。     

中华人民共和国财政部 国家税务总局令 第46号 中华人民共和国车船税暂行条例实施细则

《中华人民共和国车船税暂行条例实施细则》经财政部、国家税务总局审议通过。现予公布。自公布之日起实施。     

当前新会计准则的应用

2006年2月15日中华人民共和国财政部第33号领公布了《会计准则--基本准则》自2007年1月1日起行.此具体准则容纳了近年来在企业中发生的经济业务,同时又删除了几条冗余的条款.     

中华人民共和国财政部令第55号——注册会计师全国统一考试办法

财政部2009年3月25日发布第55号令，宣布修订后的新版《注册会计师全国统一考试办法》自公布之日起施行，同时宣布2001年8月1日财政部发布的《注册会计师全国统一考试办法》废止。     

中华人民共和国财政部 海关总署 国家税务总局令 第45号 科学研究和教学用品免征进口税收规定

《科学研究和教学用品免征进口税收规定》经财政部、海关总署、国家税务总局审议通过。现予公布，自2007年2月1日起施行。1997年1月22日经国务院批准。1997年4月10日海关总署令第61号发布的《科学研究和教学用品免征进口税收暂行规定》。已经国务院批准同时废止。[编者按]     

Management training and education in the People's Republic of China

Management education and training is an important means of improving the competence of managerial personnel in any economy, and managerial talent is a necessary condition for successful economic development. From the beginning of the open door policy, the People's Republic of China has recognized this need. However, ideological road-blocks, a rather narrow interpretation of modern management, absence of a consistent national policy on managerial education and training and lack of qualified faculty have stifled the development of managerial talent. The worsening fate of the state-owned enterprises has been linked to a shortage of qualified managerial personnel and that shortage continues to be a key operational concern for foreign companies establishing operations in China. This paper traces and describes the historical development of management education and training in the PRC, and explains the current state of affairs. An analysis of political, structural, policy and attitude issues leads to the conclusion that problems remain which could severely hamper China's continued programme of economic reform.     

Latent Demand for Urban Housing in the People's Republic of China

A new micro-data set demonstrates that, in urban China, own-built dwellings are 75% larger than state-owned dwellings. A switching regression with endogenous switching demonstrates that families with less privileged positions in the Chinese economy are more likely to inhabit own-built housing. The relationships between family characteristics and dwelling sizes in the own-built and state-owned sectors differ dramatically. However, unobserved characteristics, probably includingguanxi, play crucial roles in both. Depending on these characteristics, families in state-owned dwellings might have two-thirds more living space were they to choose own-built dwellings.     

The "New Economies" of the People's Republic of China

A bstract . On September 26, 1985, the Communist Party of China Central Committee on the Seventh Five-Year Plan adopted the outlines of the guiding principles for China's economic and social development for the period 1986–1990. Recently, these principles were reaffirmed with the election of a new Politburo composed of relatively (by Chinese standards) young men who are almost uniformly supportive of the economic reforms that began in China several years ago. These reforms have already considerably altered China economically and otherwise. A country that was once one of the more centralized socialist States in the world has embarked on an ambitious program to create a more efficient economy, one where market forces dire playing an increasingly important role and one where the individual consumer's wants and preferences are receiving substantially more attention. China's major issues resolve around reforming its management system.     

新《保险法》存在的缺陷及其改进

新《保险法》有利于保护投保方合法权益和规范保险公司的经营,但仍存在缺陷：核保期的责任归属仍难以解决;免责条款的规定过于笼统;疏忽了对恶意重复保险的规定;保险公估人的法律地位仍未得到确立。为保证新《保险法》顺利实施,建议：明确保险合同成立与生效的标准;取消免责条款的口头说明形式;明确保险人过错导致退保的处理;区分善意重复保险和恶意重复保险;赋予保险公估人以法律地位。     

Manager's occupational stress in state-owned and private enterprises in the People's Republic of China

Privatization that has taken place in the People's Republic of China has brought about improved profitability and effectiveness of enterprises. However, it is not known whether employees' occupational stressors and strains in private enterprises would differ from those in state-owned enterprises. This study aims to examine the major sources of manager's occupational stress in private and state-owned enterprises, and comparing the intensity of these stressors and strains. The relationships between stressors and strains were also investigated in both economic sectors. The questionnaires were completed by 234 managers in state-owned enterprises and 179 managers in private enterprises from eight cities of the PRC. The questionnaires were used to measure sources of stress, job satisfaction, and physical and psychological strain. The results showed that managers in private enterprises experienced higher levels of occupational stressors (mainly ‘Organizational structure and climate’ and ‘Relationship with others’) and psychological strains than those in state-owned enterprises. Moreover, ‘Organizational structure and climate’ was also found to be a major stressor when predicting both psychological and physical strain in both economic sectors.     

Managerial attitudes toward environmental management within Australia,the People's Republic of China and Indonesia

This study presents a survey of the attitudes of corporate managers and managerial students across Australia, the People's Republic of China and Indonesia toward 18 key contemporary environmental management issues. The study sought to explore whether respondents from these countries, characterized by differing levels of development, also differ in their attitude toward environmental management. Results indicated that, despite age being a moderating factor, significant differences did exist between the 676 country respondents on 15 of the 18 questions. Contrary to expectations, Australian respondents were more cautious of supporting a forthright view on environmental issues, whilst Chinese respondents favoured a more centralized approach to decision making regarding the environment. The results lend marginal support to the new environmental paradigm (NEP), but also to the radicalization of environmental issues and age as a possible influence on respondent beliefs. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.     

Conceptions of employee responsibilities and rights in the United States and the People's Republic of China

Workplace responsibilities and rights tend to be defined in ways that imply their universal applicability in various cultural contexts. Based on comparisons of the United States and the People's Republic of China, this article investigates the influence of differing cultural characteristics on conceptions of responsibilities and rights. The basic assumptions underlying the conceptions of employee (and employer) responsibilities and rights in the two countries are examined. Evidence drawn from relevant bodies of literature and a close examination of many social or organizational incidents suggest that the concepts of employee (and employer) rights and responsibilities are culture-relative. Based on the findings, the article further offers a set of theoretical propositions, and discusses implications for future comparative research on employee responsibilities and rights.     

Line and HR executives' perceptions of HR effectiveness in firms in the People's Republic of China

This paper examines the differences in perceptions of the importance and effectiveness of human resources (HR) practices in firms operating in the People's Republic of China. The major finding is that while there are no significant differences between HR and line executives' perceptions of the importance of each functional area in human resource management (HRM), there are significant differences between line and HR executives' perceptions of the effectiveness of these areas. Line and HR executives both view the issue of securing, developing and maintaining human resources as a critical issue for the execution of daily operations and long-term strategic plans. However, line executives perceive HR performance effectiveness as significantly lower in these functional areas than HR executives do. Therefore, HR departments are not meeting the performance expectations of line executives. There are three possible reasons for the poor performance of HR departments. First, government intervention may limit HR departments' ability to act strategically. Second, HR departments may not have enough power to act strategically. Third, HR departments may have few capabilities to respond to line executives' demands.     

Topography and spatial population dualism in the People's Republic of China (1933-1990)

"Looking at half a century of available data, a sharp spatial dualism is observed in the regional population distribution of the People's Republic of China. The vast share of the PRC's population is located in the Eastern and South-Eastern regions. Two topographical variables related to accessibility, distance from the eastern seaboard and elevation, seem to be at the core of this dualism. Their isolated and combined effects upon the spatial distribution of the PRC's population are examined for the period 1933-1990. It is documented that the population concentration in certain regions of the PRC is not so much because of their proximity to the seaboard, but because of their low elevation, especially in the eastern part of the nation. Also documented is a result indicating that in time the combined effects of these impedances on the regional population distribution in the PRC is linearly declining."     

Economic reforms,industrial relations and human resources in the People's Republic of China: an overview

In this article, the impact of the post-1978 economic reforms on the Chinese labour-management system on the main sectors of employment (state, collective, private and joint ventures) is systematically discussed. The author concludes that as greater enterprise autonomy becomes more common, the labour-management system will evolve into a more ‘marketised’ hybrid form albeit ‘with Chinese characteristics’.