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王志强 《内蒙古财经学院学报(综合版)》2011,9(6):41-44
《公共部门人力资源管理》课程是为了培养和提高学生能够充分利用理论知识,熟练解决公共部门人力资源管理实际问题的能力。由于当前高校在教师、教材、学校等各方面的原因,教学中普遍存在教学内容与社会脱节、教学方法单一、考试制度僵化等问题。本文通过对当前公共部门人力资源管理教学中存在问题的分析,从教材、教师、教学方法、考试制度等方面提出了公共部门人力资源管理课程教学改革的建议。 相似文献
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我国银、证、保理财业务法理明确和统一的制度缺失与应对 总被引:1,自引:0,他引:1
我国金融理财业的法律基础有待进一步夯实,需要从法理层面明确和统一金融理财业务的法律依据。从理论和实践层面看,我国金融理财业务主要按照信托模式开展业务。由于我国金融分业经营体制的影响和我国信托法律体系的内在缺陷,各类理财业务各自为政,既形成金融机构间不公平竞争,又造成受托人法律责任的缺失。所以可考虑从更高的层面上建立对国内各种形式理财业务的统一规范标准,为各类金融机构开展业务找到坚实的法律依据,以维护我国理财市场的公平竞争,从制度上保证金融理财市场持续稳定健康发展。 相似文献
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谈到理财安全,人们往往只从金融产品出发,衡量理财安全的问题。恒久财富常务副总经理马海燕认为,从理财规划、金融产品和金融机构三个层面综合衡量理财安全,才能为个人和家庭理财铸就坚实的防火墙。 相似文献
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邮储银行自推出个人理财业务以来,理财产品规模得到了快速增长,但个人理财业务体系还有较大提升空间。文章针对邮储银行个人理财业务发展现状做深入剖析,查找问题和探寻引发原因所在,并分别从宏观层面和微观层面提出了促进邮储银行个人理财业务健康发展的具体对策。 相似文献
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在综合高等职业教育《个人理财》课程特点的基础上,从编写内容、编写体例等方面,对现有高职《个人理财》教材的编写中存在的问题进行了分析,指出要从教材内容、编写体例、编写团队等方面进行改革和完善。并提出基于上述编写思路的《个人理财》课程的教学策略,以完善该课程的建设。 相似文献
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我国个人理财业处于发展期,现今理财服务市场中的综合个人理财服务供给不足.造成综合理财服务供给不足的限制因素主要有分业经营的金融政策限制,理财产品设计创新不足且同质化情况严重,专业理人才的培养不足,专业理财能力素质水平有待提高等.为顺应个人理财业向综合理服务方向发展这一趋势,应该在宏观制度环境层面、综合理财市场的组织层面、理财业务方面的技术层面构建发展框架,以促进综合理财服务业务的健康发展. 相似文献
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《Accounting & Finance》1994,34(2):95-109
Book reviewed in this article: Philip Brown Capital Markets - Based Research in Accounting: An Introduction Jonathan Anderson and Milicent Poole Thesis and Assignment Writing John Wiley & Sons, Queensland, Second Edition K Keasey and R Watson Small Firm Management: Ownership, Finance and Performance John J Glynn Public Sector Financial Control and Accounting Stephen A Zeff and Bala G Dharan Readings and Notes on Financial Accounting: Issues and Controversies John G Burch Cost of Management Accounting - A Modern Approach K David and I Harper Privatisation: The Financial Implications P Hutchinson, S Alison, W Gregory and S Lumby Financial Management Decisions, Principles and Applications 相似文献
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Public Sector Accounting Education has been receiving increased attention both from academic circles and from the profession. This study describes previous research efforts and expands the research populations to include Non-AACSB accredited schools in an effort to determine the current status of course offerings in public sector accounting. One surprising result indicated that while public sector course offerings have increased, student interest has waned. The implication — Has Public Sector Accounting reached its peak? 相似文献
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改善和提高公共部门绩效的会计使命——关于建立公共部门管理会计的基本思考 总被引:10,自引:0,他引:10
本文立足于市场经济条件下新公共管理理论与实践,通过分析“私人部门”经济学、管理学与会计学在公共部门中的应用与发展,阐述了建立公共部门管理会计的重要意义,并提出了公共部门管理会计的基本框架。 相似文献
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ABSTRACTPublic sector or government accounting has been the subject of many research endeavors. However, scholars have repeatedly criticized the lack of a consistent and well-defined theoretical basis for international research. So far, most researchers have drawn from various streams of theoretical perspectives with often unsatisfactory results. The goal of this paper is to put forward the International Public Sector Accounting Standards Board’s (IPSASB) Conceptual Framework as a point of reference for establishing a better-fitting theoretical basis for public sector accrual accounting research. 相似文献
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国际公共部门会计准则的回顾、基本框架及其启示 总被引:9,自引:0,他引:9
本文通过回顾国际公共部门会计准则 (IPSASs) 的发展史, 从公共部门财务报告的目标、会计核算基础、会计要素的分类、定义、确认和计量, 以及财务报表的列报等方面, 简要地介绍了国际公共部门会计准则的基本框架及其对我国开展公共部门会计改革和会计标准制定的启示。 相似文献
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This article evaluates Public‐Private Partnerships (PPP) accounting practice and the related financial accounting and reporting requirements. Governments across the world are seeking to access private finance to improve public infrastructure. Accounting for PPPs has encountered many difficulties, one of which is the practice by which PPPs are not accounted for as fixed assets on the balance sheet of either the public sector client or the private sector operator. Accounting for PPPs has grown in importance at a time of transition from national Generally Accepted Accounting Practice (GAAP) to International Financial Reporting Standards (IFRS). Under UK GAAP, both client and operator accounting adopt the reasoning – familiar from leasing standards – of the allocation of risks and rewards between the parties to determine the party which should recognize the fixed asset on its balance sheet. The gap in IFRS with regard to operator accounting has been filled by the interpretation IFRIC 12 on service concession agreements: this moves the reasoning from risks and rewards to control, familiar from consolidation standards. The UK Treasury and the International Public Sector Accounting Standards Board (IPSASB) have required/proposed the adoption of the mirror‐image treatment of IFRIC 12. In most, but not all, cases, control will be assessed to rest with the client, which will recognize property, plant and equipment, and not with the operator, which will recognize either a financial asset or an intangible asset on the basis of an assessment of which party bears the majority of risks and rewards. Under both UK GAAP and IFRS, accounting policy choices are strongly influenced by, for the client, governmental control frameworks, and for the operator, by the implications for the profile of distributable profits and for taxation. An important public policy issue is that the national accounts, which for European Union member states must comply with European System of Accounts 1995, will remain on a risks and rewards basis. It is these numbers that will be used in assessments of macro‐fiscal policy and fiscal risks, notwithstanding that the Eurostat version of risks and rewards is even more open to manipulation than were the national financial reporting standards. 相似文献
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Kevin M. Stevenson 《Australian Accounting Review》2010,20(3):308-312
The introduction of International Financial Reporting Standards (IFRS) has changed but not lessened the roles of domestic standard setters. After a grieving period, they are now coming to realise that they have fundamental roles supporting international standard setters and ongoing roles in the public and not‐for‐profit sectors. The International Accounting Standards Board (IASB) has focused on for‐profit reporting, and the International Public Sector Standards Board (IPSASB) is a developing standard setter in the public sector. Domestic standard setters can help fill the gaps, support the development of the international standard setters and assist at the coalface when standards are applied. 相似文献
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《Accounting & Finance》1991,31(2):120-127
Book reviewed in this article: K.J. Leo, C.J. Lambert & J. W. Sweetig Advanced Company Accounting James Guthrie, Lee Parker and David Shand, The Public Sector: Contemporary Readings in Accounting and Auditing Contemporary Issues in Accounting Research, Edited by Bhabatosh Baerjee (IAA Research Foundation 1991) Funds and Portfolio Management Institutions: An International Survey. Edited by Stefano Preda, Elsevier Barfield, J.T., Raiborn C.A. and Dalton M.A. Cost Accounting— Traditions and Innovations (1991) John Hoggett and Lew Edwards, Financial Accounting in Australia Second Edition. (John wiley & Sons, Brisbane 1990) 相似文献
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《Accounting & Finance》1985,25(1):87-105
Book reviewed in this article: Steven R. Bishop, Harvey R. Crapp, Gany J. Twite, Corporate Finance Pamela Angus-Leppan, Financial Modelling Robert C. Clift. Corporate Accounting in Australia Charles T. Horngren, Introduction to Financial Accounting. R. Baxt, R. Gelski, Y. Grbich, B. Marks, K. Pose. Cases and Materials on Taxation Frederick D. S. Choi and Gerhard G. Mueller, International Accounting Leonard Eugene Berry and Gordon B. Harwood (eds.) Governmental and Nonprofit Accounting Ivan Woods, Measures of In vestment Yield Rita M. Rodriguez and E. Eugene Carter. International Financial Management Patrick R. A. Kirkman, Inflation Accounting in Major English-Speaking Countries Robert N. Anthony and David W. Young, Management Control in Non-Profit Organisations Paul Suteliffe, Financial Reporting in the Public Sector. Ian Ball University of Tasmania 相似文献
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《The Journal of Finance》1976,31(5):1517-1542
Book reviewed in this article: Optimization of Bank Portfolios. By William F. Beazer . Bank Management and Portfolio Behavior. By Donald D. Hester and James L. Pierce . Pension Funds and Other Institutional Investors. By Edward Malca . Interest Rates on Savings Deposits. By Mryon B. Slovin and Marie E. Sushka . Business Financial Management. By George N. Engler . Preference Shares and Company Finance. By L. C. Gupta . Corporate Planning and Control Model Systems. By Akira Ishikawa . Financial Planning in the Indian Public Sector: A Management Approach. By B. S. Sharma . Accounting for the Cost of Interest. By Robert N. Anthony . Efficient Capital Markets and Accounting: A Critical Analysis. By Thomas R. Dyckman , David H. Downes , and Robert P. Magee . Theory of Accounting Measurement. By Yuji Ijiri . Financing Anglo–American Trade: The House of Brown, 1800–1880. By Edwin J. Perkins . 相似文献