会计目标之纠正

会计目标是现行财务会计理论研究之起点，因此对会计目标的调整就是会计研究思路的修正。在归纳会计目标发展的基础上，并通过对目标与功能概念的辨析，认为如今的会计目标实际上是对会计信息功能概念的错位。进而，通过对实现会计信息功能的分析。提出了切合实际的会计目标——反映主体真实的财务状况．并认为现行会计理论实际上是建立在该目标基础上的。     

The modern methods of documentation offered to marketing

Monsieur Chaumier writes informatively, in this article, on existing methods of electronic storage and retrieval of information (E.D.P.) and their usefulness to marketing organisations. The importance, in decision making, of a readily available source of cogent information is convincingly argued.     

An Approach to the Capital Budgeting Problem with Multiple Objectives

This paper describes a course in Engineering Economy which has been taught at Bradford for twenty years. It employs a variety of teaching methods to meet the preferred learning styles of students with different personality profiles and rt enables them to develop by passing through all four quadrants of the Experiential Learning Cycle. To facilitate this process, a novel business game has been invented which allows the Net Present Value of a project to be calculated quickly. Working as teams, students can thereby appraise the economic merits of a capital project as it proceeds through the various stages of its life cycle. The derivation of this model is provided herein with a few examples of the memoranda which enable the game to develop in a realistic way and by applying sequential decisions.     

加强质量管理 完善质量体系 突出科技发展 为经营目标的实现提供质量保证

独山子石化公司多年来一贯坚持“以质量求生存 ,以科技求发展”的治厂理念 ,全面夯实质量管理基础 ,牢固树立质量第一的思想 ,坚持以名牌战略树立企业形象 ,坚持不懈地走质量效益型企业发展之路。其“天山”牌商标被评为“改革开放 2 0年来改善人民生活最具影响力的著名品牌” ,并被新疆维吾尔自治区工商局认定为“新疆著名品牌” ;部分产品获全国用户满意产品称号。先后两次荣获“全国五一劳动奖状”和“全国质量效益型企业”称号 ;同时取得了“全国ＱＣ小组活动优秀企业”、“全国实施用户满意工程先进单位”、“全国创优质名牌企业活动荣…     

Hazard materials testing at the U.S. department of energy's liquefied gaseous fuels spill test facility

The U.S. Department of Energy (DOE) constructed the Liquefied Gaseous Fuels Spill Test Facility (LGFSTF) to provide a facility on a user-free basis to private and public sector test sponsors who are concerned with the safety of hazardous liquids and gases. The LGFSTF provides a facility for testing under controlled conditions to determine: patterns of dispersion, mitigation techniques, combustion characteristics, cleanup techniques, environmental impacts, and emergency planning guidelines. A further goal of the LGFSTF Program is to provide a framework for establishing relationships for joint government-industry participation.     

目标管理失败的原因分析及对策研究

目标管理是一种简单、有效的管理方法,它有利于组织绩效的提高。多数学者侧重于从技术层面分析如何有效的实施目标管理,少有系统地分析目标管理失败的原因及其对策。本文从中国企业的视角探讨并归纳总结目标管理失败的原因,并提出相应对策。     

国有企业的性质、目标与社会责任

国有企业的社会责任，是社会对国有企业行为的客观期望，它由国有企业的性质所决定．具体体现为国有企业的非经济目标和经济目标。本文分析了当前一些国有企业因为追逐经济目标而舍弃非经济目标的案例。我们认为，重申国有企业的性质和目标，强调宏观层面的国有企业的社会责任．有助于进一步推动国有企业的制度建设．以克服当前我国市场化进程中不断滋长的国有企业逐利冲动对国有企业的发展和社会经济进步带来的负面影响。     

The vertical restraints guidelines of the department of justice

In January, 1985, the Department of Justice issued Vertical Restraints Guidelines intended to clarify the legal status of vertical restraints, which had remained indefinite since the Supreme Court had declared in 1977 that the “rule of reason” was applicable to a large class of these restraints, and to outline an enforcement policy fair to all concerned and economically justified. The guidelines are mainly concerned with the two most controversial types of arrangement: territorial or customer restraints and exclusive dealing arrangements. Separately treated are tying arrangements, where the enforcement policy strictly follows lines indicated by a recent Supreme Court decision. A large part of the text of the guidelines is devoted to a detailed explanation of ways in which a given vertical restraint may be freed from the suspicion of anticompetitive effect. The analysis employs defective tests for anticompetitive impact and does not deal adequately with practices with both good and bad effects. Therefore, the guidelines do not appear to have accomplished their stated purpose.     

The new merger guidelines of the department of justice

The statement of antitrust enforcement criteria regarding mergers issued by the Justice Department in June 1982 embodies not only a significant change in policy but also an important improvement in the quality of the underlying economic analysis. The statement clearly sets forth the overall objective of the policy, its underlying rationale, and the criteria to be followed in deciding whether to proceed against horizontal and non-horizontal mergers respectively. As compared with the 1968 Guidelines, the new statement devotes less attention to long-term economic effects, contemplates a more extensive “behind-the-scenes” consideration of economic benefits, and confines probable challenge to a smaller range of transactions. Neither set of criteria provides a satisfactory basis for predicting the actual incidence of enforcement; neither is based on a demonstration that the implied policy will probably produce net economic benefit. The valuable contribution of the new statement to both law and economics is its realistic treatment of the problem of market definition.     

我与会计学会

时间如白驹过隙,中国航天工业会计学会已成立20周年了,而我也迈入了从事会计工作的第四个年头。在这4年里,我有幸成为航天会计学会中国空间技术研究院(CAST)分会的一员,并在学会组织的各项业务学习、经验交流以及会计理论探讨活动中收获良多,受益匪浅。2002年7月,我毕业后来到CAST原会计一处工作,正值会计学会举办第三届会计知识竞赛。在领导和同事们的关心和帮助下,我和另外2名同事参加这次竞赛。经过一段时间的准备和磨合后,我们代表会计一处参加了笔试和竞答,最终获得了院第三名的成绩。虽然取得的成绩不是特别优秀,但是在这段时间里…     

我国军品市场准入制度安排探析

军品是指为确保国防安全所消费的产品，包括军需用品、军事设施和武器装备，一般可分为军事专用品和军民通用品。军品作为产出国防安全这一特殊公共物品的中间投入品，除了具有一般商品属性外，还具有特殊性，其需求由军方垄断，供应则根据军品的类型不同，不同国家分别采取政府生产和私人生产的制度安排。     

施工企业工程项目部的建设浅论

工程项目的一次性决定了工程项目部的一次性，而工程项目成本中心与企业利润中心地位又辱致工程项目部的临时性，在工程项目实践过程中，项目经理部的一次性在实现其功能的过程中可能会产生很多局限和负面影响，故项目部应具有相对的稳定性，在此基础上，本对工程项目部建设实践进行了初步总结并提出了建议。     

Beijing department stores speed up the development of chain operation

As the capital regional consumer market enhanced, a growing number of department stores ,supermarkets chose chain operating mode. ey occupy market by chain operation. At present, "Multi combination + differentiated management " has become a effective commercial expansion path of development. According to reporter statistics, including the Parkson shopping center, Guiyou Plaza, Blue Island, Cuiwei Plaza, Xidan shopping mall, Dangdai shopping mall , Wangfujing department store ,