数智化背景下应用型本科院校人才培养模式研究

数智化背景下应用型本科院校人才培养模式研究具有现实的必要性和紧迫性。在大学教学中,应以数智化为背景,从专业学科建设、课程体系建设、课堂教学改革、师资队伍建设、教学资源平台建设等方面进行整合,将应用型人才培养工作融入教学,确保培养出更多的高质量应用型人才。     

本科教育中税收学应用性人才培养的思考

高等教育的大众化是应用性人才培养的一个重要条件.新形势下,社会对税收学应用性人才培养提出了更高要求.税收学应发挥其独有的专业特点与优势,培养出更多高质量的税收学应用性人才.税收学应用性人才培养在明确的目标定位下,需要通过优化课程体系、优化师资队伍和优化实践教学等方式逐步推进.     

金融科技驱动的高校金融人才培养体系改革研究

金融科技主导未来金融市场的竞争,人才供求错配是制约科技赋能金融的瓶颈,高校金融人才培养的供给侧改革势在必行。高校金融人才培养改革要坚持新时代教育思想的引领,以满足金融科技人才需求和学生金融科技教育需求为出发点,遵循宽口径、厚基础原则,以培养复合型、创新型、应用型金融人才为目标,坚持产学研融合、跨学科、跨院系人才培养模式,构建统一认识、完善课程体系、加强师资团队、完善教学保障等路径体系,最终实现高校金融教育内涵式发展和教育服务于国家高质量发展战略目标。     

会计电算化实践性教学研究

会计电算化专业应该培养适应经济管理工作第一线的技术应用型人才,必须科学定位人才培养计划,构建以技能为核心的课程体系,建设＂双师型＂专业教学团队,打造实践性人才演练平台。坚持以学生技术应用能力提升为核心,培养能够适应社会需要的高素质、高质量的会计电算化专业实践性专门人才。     

高等院校构建以金融科技为核心的金融学科建设路径研究

互联网技术不仅推动着我国传统金融业发展,而且对高校金融学科建设提出了更高的要求.然而当前高校的金融专业教学难以实现培养出高质量金融科技复合型人才的目标,高校金融专业的教学改革势在必行.通过梳理文献分析了我国高校金融专业在教学、人才培养模式、改革举措方面取得的成绩和存在的问题;基于金融科技对传统金融的影响,从课程设计、师资队伍、教学方法和校企合作等方面阐释了传统金融专业结合金融科技现实进行教学改变的必要性与可能性;建议构建以金融科技为核心的金融学科体系,合理设置金融学科的课程体系.同时进一步提出金融科技背景下调整金融人才培养的侧重点、优化课程设计方案、加强师资队伍建设、改进教学方法等传统金融专业教学改变的途径.     

多层次服务外包人才培养校企合作机制探究

合理的校企合作机制是培养高质量服务外包人才的关键。当前我国服务外包职业教育领域校企合作存在的主要问题是,还没有建立有效的校企合作长效机制。因此,本文提出了一种多层次的服务外包人才培养校企合作机制,有利于激发企业参与人才培养的积极性,是解决服务外包人才短缺和大学生就业的有效途径。     

应用型人才培养模式下非财会专业经济法课程教学改革研究

为满足社会发展需要,培养高质量人才,高校应注重教学改革工作的推进。在应用型人才培养模式下,非财会专业经济法课程教学改革应结合专业特点及人才培养目标,开展针对性教学,以充分发挥课程作用,确保良好的教学效果。文章结合目前我国高校非财会专业的经济法课程教学模式,探讨我国高校经济法课程教学改革的必要性及应遵循的基本原则,具体分析了非财会专业经济法课程教学的特点及存在的问题,对非财会专业经济法课程改革提出合理化建议。     

商业银行经营转型背景下人才队伍建设管理

新形势下,商业银行的经营结构、业务模式都亟需改变,全面经营转型迫在眉睫。复合型高质量人才是商业银行有效应对经营转型不可或缺的战略支撑,谁拥有人才优势,谁就能抢占战略制高点,赢得竞争主动权。加强人才队伍建设是推动商业银行业务高质量发展的必要措施,也是提升自身核心竞争力的重要举措。本文结合商业银行人才培养发展背景,以中国农业银行天津市分行为例,分析人才培养发展的机遇和挑战,在总结人才队伍建设重要举措与成效的基础上,进一步提出商业银行人才队伍建设优化思路,探索创新人才发展机制,提出转型背景下人才建设管理若干建议。     

商业银行高素质专业化干部人才队伍培养的实践与思考

党的二十大报告中指出“人才是第一资源”。如何为人才创造良好的成长环境,努力培养锻造一支政治过硬、素养全面、勇于担当、善于作为的干部人才队伍是商业银行实现高质量发展必须破解的课题。本文从培养商业银行投行领域干部人才的视角,梳理回顾了农业银行投资银行部在干部人才培养实践中的主要经验做法,对商业银行高素质专业化干部人才培养进行了思考。     

深入贯彻落实党的二十大精神 全面提高会计人才自主培养质量

会计人才是经济社会发展的重要基础资源。深入学习领会党的二十大精神,全面提高会计人才自主培养质量,是贯彻落实习近平总书记重要讲话精神的重要举措,是推动经济高质量发展的内在要求,是会计行业持续健康发展的必然要求。我国会计人才自主培养工作不断取得新成效,加强顶层设计、推进体制机制建设,加强分类实施和培养管理、有针对性地提高不同方向会计人才培养质量。为持续推动提高会计人才自主培养质量,要坚持党对会计人才培养工作的全面领导,把思想品德培育贯穿于会计人才培养工作全过程,整合打造会计人才培养工作高端品牌,着眼于会计工作未来发展设计培养课程,健全各方参与的会计人才培养体制机制。     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

Trust and cross-border mergers and acquisitions

A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.