传统德育思想在现代德育教育中的继承与借鉴

从德育教育内容和教育方法上,中国传统德育教育思想蕴涵着丰富的教化资源。它凝结着我们先民的智慧和力量,是我们民族迎接新时代挑战的历史前提和内在动力,在批判继承的前提下进行合理吸收,对促进现代德育教育发展,提升大学生思想道德素质有一定的现实价值。     

论先贤财经思想的现代意义

管仲,后人尊为管子,他的言论收在《管子》中。这是一部具有卓越思想的书,尤其是财政经济方面的内容非常丰富,在今天看来仍不陈旧。书中有《侈糜》篇。管子在这篇文章中鼓励人民充分就业,以增加人民收入,并反对消极节约。文章认为,国家多支出些费用,人民多得到此收益,也增加一些消费,就可以使人人有饭吃、有衣穿,他认为老百姓把利益看得很重,辛辛苦苦地劳动目的在于求利。人民有利可图才有生产,才有交换,才能使商业发达起来,商业发达了才有城市。     

论高职教育者角色的德育意义

本文界定了高职教育者的内涵,分析了高职教育者角色的德育意义:是实施德育的基本保证;有利于高职教育者树立科学的德育观;是提高德育效率和效果的关键。     

略论周恩来的金融思想及其历史意义

在计划经济体制下,国民经济主要依靠国家的指令性计划组织生产和分配,因而呈现出以使用价值而非价值为中心的非货币化倾向,商品货币关系被人为抑制,整个金融也处于压制状态。尽管如此,周恩来同志经过长期探索形成的金融思想不仅在当时的历史条件下具有重要意义,而且在某些方面甚至超越了时代,为后来的改革提供了借鉴。     

勤俭德育在高等教育中的内涵、转换及其模式建构

文章条分缕析了勤俭美德的历史渊源及传统内涵,提出了在高等教育的课程中,勤俭美德的现代性转换问题,并将当代大学生勤俭德育的内涵分成三个部分,即勤俭成才、不为物累、止而不过。结合这些内容,阐述了当代高等教育中勤俭德育的道德实践模式：将知识美德与道德实践相融合,通过知行合一的方式加深学生的问题意识与道德践履。     

先秦富国富民之争与传统富国之学的建立

富国（藏富于国）还是富民（藏富于民），抑或既富国又富民、国民兼富，历来是政治家、思想家所关注的关于治国理民的基本命题之一。春秋战国时代被誉为中国文化的轴心时代。在那个思想大解放、创造了光辉灿烂文明的时代，诸子蜂起，百家争鸣，在主张、[第一段]     

浅析家庭文化及现代意义

家庭环境对孩子身心的发展影响非常大,青少年的是非判断的标准还很模糊,需要及时的引导,当今社会出现的未成年人问题也证明营造良好家庭文化环境的重要性。     

企业诚信建设及其伦理意义

诚信问题不仅是一个经济问题,也是一个伦理问题,它既关系到企业自身的发展,又与国家的建设、人民的生活息息相关。在我国市场经济迅速发展的当前,企业诚信缺失的问题也已成为一个具有普遍性的大问题。本文着重阐述企业诚信建设的必要性和紧迫性、分析企业失信行为产生的原因和措施以及加企业强诚信建设的伦理意义,力图全面而深入地论述企业的失信问题和企业诚信建设。     

高校儒家德育思想的价值及实现路径探析

儒家德育思想积极的教育功用、丰富的教育内涵、有效的教育方法等为高校思想政治教育所传承和弘扬,对现阶段高校思想政治教育影响、作用和价值极大。最大限度地发挥儒家德育思想在高校思想政治教育中的有益价值和有效功用,需要通过学校灌输、家庭熏陶、自我修养等途径来实现。     

Moral will,accounting and the phronemos

This commentary examines the work of Everett and Tremblay (2014) and their contribution to critical accounting. They examine three key ethical dilemmas that confront modern accounting practice. They examine a set of in-depth interviews, the autobiography of the former Vice President of Internal Audit of WorldCom, Cynthia Cooper, and the documents of the Institute of Internal Auditors (IIA) to shed light on accounting and audit ethics. The dilemmas confronting the accounting profession are complex and multi-faceted, which they place in their socio-economic context using ideas from Pierre Bourdieu. I add ideas from Lovibond (2004),MacIntyre (1984) and McDowell (1993) as well as audit work by Jere Francis. My solution involves accountants acting like the phronemos. The phronemos is Aristotle's term for a wise and ethical person who has the capacity to judge and act appropriately. This ideal of the phronemos is used to examine the ethical ambiguities in accounting that involve analyzing the critical role that accounting curricula, education and pedagogy play in making better judgments. This critical accounting focus was also a focus in Chabrak and Craig's work on accounting education. They examined professional credentialing and professional education. Like Everett and Tremblay, they also point us toward the public interest role of accounting and our societal need for better and informed judgments. The comment concludes with the observation that Aristotle's notion of the phronemos is an ideal type that promotes virtue ethics to address the drift in accounting away from ethics and its public interest role.     

论道德权利与道德义务视野下的会计信息真实性原则

会计信息真实性原则一直是会计学界和伦理学界学者研究的热点。本文从道德义务与道德义务之间、道德义务与道德权利之间的关系角度来分析把握真实性原则。提出道德义务冲突时行为选择的依据,并提倡从社会的角度解决会计信息虚假这一道德失范现象。     

论《管子》的社会保障思想

《管子》反映的我国先秦时期的社会保障思想,虽然没有形成完整、严密的体系,但它所包含的合理因素奠定了我国古代社会保障的基本框架。其中的以民为本、重视社会救济、强调构建农村社会保障体系、强化政府在社会保障工作中的作用等思想,在今天依然可以为我们所借鉴。     

Moral hazard and adverse selection in the originate-to-distribute model of bank credit

Bank credit has evolved from the traditional relationship banking model to an originate-to-distribute model. We show that the borrowers whose loans are sold in the secondary market underperform their peers by about 9% per year (risk-adjusted) over the three-year period following the initial sale of their loans. Therefore, either banks are originating and selling loans of lower quality borrowers based on unobservable private information (adverse selection), and/or loan sales lead to diminished bank monitoring that affects borrowers negatively (moral hazard). We propose regulatory restrictions on loan sales, increased disclosure, and a loan trading exchange/clearinghouse as mechanisms to alleviate these problems.     

公示催告期间与票据背书转让时间的效力问题研究

我国法律规定公示催告期间转让票据的行为无效,票据的背书转让时间为相对必要记载事项,确定票据是否在公示催告期间转让,关系到票据的权利归属问题。     

Ethical awareness of Chinese business managers and accountants and their views on the use of off-book accounts

This paper reports the survey results of ethical awareness of Chinese business managers and accountants on business ethical issues and their assessment of the nature of off-book accounts (OBAs) usage from the perspective of ethical viewpoints. We find that Chinese respondents can, overall, make appropriate ethical judgments on explicitly unethical business behaviors but they may still adopt a relatively tolerant view towards some business behaviors that are less explicit in deviation from the general business ethics. Regarding the ethical assessment of the use of OBAs in practice, Chinese respondents can generally recognize the illegitimacy and irrationality of the OBAs and they hold reservations on the so-called positive effects of OBAs. In addition, the paper has further analyzed the impacts of a series of influential factors (e.g., gender, age, education, job occupation, work experience, firm size/listing status, and business ownership) on the ethical judgments of general business ethical issues and the ethical assessment of the nature of OBAs made by the respondents respectively.     

我国商业银行信贷亲周期性与逆周期监管政策探析

伴随着宏观经济前进的步伐,我国银行业市场化进程也在加速,商业银行取得了巨大发展,同时其顺周期性也逐步凸显。本文用实证分析验证了我国商业银行信贷的亲周期性。在世界各国实施宏观审慎监管政策的背景下,我国商业银行的逆周期监管就显得尤其重要。     

现代税收文化内涵及其建设的再探讨

税收文化不仅指税收机构自身的组织文化,而且更重要的是包含社会范畴里的税收观念、纳税意识等意识形态及保证税收工作正常有序周转的税收制度。税收文化建设必须从系统工程出发,立足国情,统筹全局,协调税收文化系统各组成部分的发展,从而保障税收制度的有效运行,促成依法治税,最终成为推进经济社会发展和现代化进程的一种"文化力"。     

论上市公司审计舞弊原因及治理

在证券市场中上市公司审计舞弊屡有发生,早期的“中天勤-银广夏”案件和近期刚被查处的“中磊-万福生科”案件都严重影响了审计公信力.也损害了投资者支资本市场的信心,导致近年来中国股市一直处于熊市状态.本文阐述了上市公司审计舞弊及其危害性,基于注册会计师法律道德及会计师事务所产权维度分析了法律风险偏低、职业道德失范、会计师事务所产权不合理是导上市审计舞弊的主要原因.并提出强化注册会计师的法律责任,加强注册会计师职业道德建设以及完善会计师事务所产权等治理审计舞弊的相关建议.     

Perverse Audit Culture and Accountability of the Modern Public University

The audit culture which has developed in public universities has led to counter‐productive outcomes. Managerial oversight of academic work has reached a critical tipping point. Extensive auditing of research output by means of performance management assessment regimes motivated by a New Public Management mentality has damaged individual scholarship and threatened academic freedom. Such assessment regimes are perverse and conducive to the development of psychotic tendencies by universities. It is important to understand the effects of a perverse audit culture when re‐thinking and reforming approaches to university performance management. We suggest ways for public universities to acknowledge the need for accountability while remaining true to core academic purposes.