考试工作简讯

上海市评协的领导多次与市人事局任职资格考试中心联系,进行沟通协调;加强宣传力度,确保组织好注册资产评估师考试工作。他们通过上海市资产评估网、手机短信、报纸等媒体发布考试信息,扩大了社会影响,推进了上海市2006年度注册资产评估师考试考务工作的顺利进行。(上海市评协)南阳市评协十分重视注册资产评估师报名考试工作:根据文件精神,及时对全市的报考工作提出了具体要求;广泛动员符合条件的人员参加考试报名;在相关媒体发布考试信息,让社会各界了解注册资产评估师考试制度;就近设置报名点为报考人员提供方便。极大地推动了南阳市今年…     

做好注册资产评估师考试工作

注册资产评估师执业资格考试是资产评估行业管理工作的重要环节,是为资产评估行业的发展选拔、储备合格人才的有效途径.注册资产评估师考试已引起社会的广泛关注,2000年报名达56000多人,其中有5900多人取得了注册资产评估师资格考试合格证书.目前,全国已有了一支2万余人的注册资产评估师专业队伍.     

全国注册资产评估师考试工作座谈会召开

2007年度全国注册资产评估师考试报名工作已经开始。日前,人事部人事考试中心、中国资产评估协会联合下发了《关于做好2007年度注册资产评估师执业资格考试考务工作的通知》(人考中心函[2007]17号),根据     

2010年全国注册资产评估师考试工作会议召开

中评协于2010年3月11—12日在重庆召开2010年度全国注册资产评估师考试工作会议。各地方协会分管考试工作的秘书长和考试工作负责人共80余人参加会议。中评协副秘书长岳公侠出席会议并讲话,重庆市财政局党组成员、总会计师、重庆市评估协会会长祝轻舟发表致辞。     

2004年注册资产评估师执业资格考试举办

2004年度注册资产评估师执业资格全国统一考试于9月10至12日举行,这是注册资产评估师执业资格考试制度建立以来的第8次考试.同时,也是中国资产评估协会继续单独设立以来组织的第1次考试。全国共有3.5万名考生参加此次考试。 资产评估是市场经济重要的组成部分。近年来.随着市场经济的发展,资产评估的地位越来越重要.已成为企业改制、资产重组、中外资合作、产权交易以     

浙江、山西等省注册资产评估师考试报名人数比上年增长

浙江、山西省2006年度注册资产评估师考试报名工作分别于4月25日和5月12日结束。今年浙江、山西省协会领导对资产评估师考试报名工作非常重视,加大了报名宣传和服务力度。浙江和山西的报名人数分别比上年增长了9.7%和4.6%。浙江省在报名之前专门召开全省考试报名工作会议,学习和布置2006年度考试文件,同时通过杭州日报、今日早报等省市各大报刊、协会网站、各市财政等网站开辟专栏解答考生的咨询,报名结束后,还专门设立考试补报名点,积极受理考生补报名。山西省资产评估协会精心组织今年的考试报名工作,在考试报名前积极与省人事考试中心协…     

认清形势抓住主线推进行业改革与发展--2002年注册会计师、注册资产评估师考试工作会议召开

2002年注册会计师、注册资产评估师全国考试工作会议于2002年5月21日至23日在北京召开.会上,中注协会长崔建民致辞,财政部部长助理冯淑萍做了重要讲话,中注协秘书长陈毓圭就当前行业诚信建设和协会作风转变做了讲话,中注协副秘书长刘萍对2001年中国注册会计师协会考试工作进行了总结并做了会议小结.会上还对2001年考试组织管理工作的先进单位进行了表彰.     

关于延长“注册资产评估师考试实施十周年有奖征文”活动期限的通知

近日,中评协在长沙、北京分片召开了全国注册资产评估师考试考务工作经验交流会。各省(自治区、直辖市)及计划单列市主管考试工作的秘书长、考试工作负责人分别参加了两个片会。会议的中心议题是交流和探讨各地协会开展考试组织工作的具体情况,介绍了几个地方协会一些好的做法和经验,以推动2006年的考试报名工作。会议还就如何加强考试考务工作,提高考生报名积极性等问题进行了讨论。湖南、贵州、江苏、浙江、甘肃五个协会介绍了加强与人事考试管理部门联系的经验;扩大考试宣传和提高服务水平方面的具体做法;做好考试组织工作的一些体会。其…     

考试问答

前言：一年一度的注册资产评估师考试即将于9月如期举行。为帮助广大考生更好地理解、掌握考试用书内容,特请有关专家依据2012年注册资产评估师考试用书编写了一些代表性习题。本期刊载《资产评估》、《经济法》两个科目的习题．供广大考生学习参考。     

2002年度注册资产评估师执业资格考试政策调整咨询问答

为适应我国资产评估行业发展和加入世界贸易组织后服务于市场经济的需要,人事部、财政部联合发文<关于调整注册资产评估师执业资格考试有关政策的通知>(人发[2002]20号),对注册资产评估师执业资格考试报名条件及有关考试政策进行了调整.现就广大考生共同关心的问题回答如下:     

Communicating the future

A lot of time, money, and wisdom is wasted if the strategic planner fails to communicate his message. A substantial investment in a long and detailed forecasting exercise can only pay dividends if the results of that exercise are effectively brought to the attention of the clients, the people who can act upon the forecast. Here the author argues that this final stage of a forecasting exercise is as important as all the other stages, but that it is an area which is largely ignored by planners. So, using the example of a business environment, he gives simple practical guidance as to how planners can improve their performance in this final stage, the presentation of the results to the executives. Basically, this involves a shift away from the objective of transmitting the maximum amount of information, towards the idea of maximising the amount of information assimilated by the audience.     

Communicating the new benefits deal

Communication is critical to changing employees' attitudes toward increased responsibility for benefit decisions and health and wellness. As employers shift responsibility, they not only must provide the right decision-making tools; employers must also maintain a safety net for those who don't want the responsibility. This article discusses the experience of four organizations that implemented the "new deal" of increased employee responsibility while also balancing employee needs.     

不辱使命铸就科学发展生命线工行黑河嫩江支行科学发展纪实

按：“前面有第一,我们就算落后!”这是行长胡国“客户第一”,对内“员工至上”。嫩江支行以“服务客户”建最爱说的一句话,也是嫩江支行89名员工的誓言。对外为宗旨,以“成就员工”为根本．铸就了科学发展生命线。     

Communicating total rewards to the generations

This is the first time in American history that four distinct generations have been in the workforce at the same time. Because employers have finite resources with which to compete for talent, they must understand the generations, what matters most to them and what they can do to motivate different generations of workers. Perhaps surprisingly, the author argues that the generations share in most valuing "soft cost" rewards over "hard dollar cost" items. This article advises employers on how to make their company a great place to work for all generations.     

审计处理、审计整改与财政收支违规行为

基于2006-2012年的审计年鉴数据,实证检验了国家审计中审计决定、审计移送和审计建议的处理与整改对于审计查出财政违规问题金额的影响.研究结果显示,无论审计署特派办还是地方审计机关,虽然独立性和隶属关系不同,但在审计处理和审计整改之间并未形成交互加强的互补关系.研究发现表明,在维护国家财经秩序和促进政府良治的过程中,国家审计的现实表现与服务国家治理、提倡审计免疫的理论要求尚存在差距,需要加强审计处理与审计整改协同机制的建设.     

浅论实践教学质量保障和监控体系的构建

实践教学是高等学校教学活动的核心组成部分,对于提高整体教学质量,实现人才培养目标具有不可替代的重要作用。构建实践教学质量保障和监控体系,要遵循现代教育思想,突出学生中心的人本原则,更要保障该体系的权威与有效运转。在具体的体系建构过程中,通过建立富有效率的运行环境、强化制度建设、建立信息反馈制度等,保障监控体系的正常运转,保障教学质量并实现预期目标。     

Ensuring the validity of labor productivity benchmarking

Limitations of high-level metrics, such as FTEs per adjusted occupied bed, can cause them to be misleading when used to compare a hospital's labor productivity with that of peers. Rather than serving as the sole basis for management decisions, these metrics should be used as a means to determine whether a department-level productivity assessment is warranted. When using an outpatient conversion factor (OCF) for such a benchmarking analysis, the hospital's OCF should be comparable to the median OCF of the comparison group of hospitals. Similarly, when a case mix index (CMI) adjustment is used, the analysis should allow for differences between the hospital's CMI and the median CMI of the comparison group.     

Harmonizing public sector accounting in Europe: thinking out of the box

A broad debate about the harmonization of public sector accounting standards in Europe is underway. The authors provide arguments in favour of harmonization, but they also acknowledge the existing pluralism and diversity by taking stock of the state of play in 14 European countries. The paper makes a proposal for a way forward for policy-makers and standard-setters, in which the benefits of harmonization can be obtained without obliging EU member countries to necessarily abandon their current public sector accounting systems.     

Communicating decision alternatives graphically using the point of indifference

In the search for more effective communication of decision alternatives, managerial accountants and educators have developed useful graphic presentations. For certain types of decisions, this study proposes the use of indifference points, or points where the decision maker would theoretically be indifferent between two alternatives. The indifference point concept is useful for presenting to students the analysis of such management choices as capital equipment acquisition (operating leverage), debt versus equity financing (financial leverage), and operating decisions such as make or buy.