知识经济型企业财务评价指标体系的构建与运行

随着知识成为经济生活的主导因素,大量知识经济型企业不断涌现,工业经济时代建立的传统企业财务评价体系受到了严重的挑战。知识经济型企业独有的特点必然对企业财务评价体系产生影响。依据知识经济型企业的特点,知识经济型企业的价值评估是“以人为本的知识管理体制”的多角度评价,财务评价的中心是人力报酬率。文章以此为思路,建立一个与知识经济时代相适应、以人力资本为主导的知识经济型企业财务评价体系。     

高等教育在知识经济条件下的创新

一、知识经济的内涵所谓知识经济，就是指建立在知识和信息的生产、分配和使用之上的经济。知识经济是和农业经济、工业经济相对应的概念，用以指当今世界上一种新型的富有生命力的经济，是人类社会进入计算机时代出现的一种经济形态。知识经济的主导要素是知识，它的核心是以智慧为代表的人力资本，以高技术为代表的技术知识和以科技为核心构造的新的生产力体系。面对全球化、市场化的知识经济的挑战，未来高等教育将更加基础化、综合化、社会化、网络化和国际化，更加重视人格、知识、能力的全面培养，更加鼓励创新，发展个性，完善人格。…     

知识经济对企业财务管理的挑战

知识经济是以知识资源为基础的一种经济形态,是与农业经济、工业经济相对应的概念。知识经济以知识为主导,建立在知识、信息的生产、分配和使用之上。随着知识经济时代的到来,企业财务管理理论和内容都受到了巨大影响和冲击。     

企业知识管理的新趋势

伴随着２１ 世纪的钟声,世界经济正发生着一场深刻的变革,人类社会正从工业经济时代悄然而坚定地过渡到知识经济时代。知识经济是以知识为基础的经济,是建立在知识的生产、分配和使用之上的经济。在知识经济时代,知识成为世界各国和各企业生存和发展的战略资源,知识管理则是企业为迎接知识经济时代的到来而作出的战略反应,是企业在知识经济时代管理的新趋势。     

浅论知识经济时代高校的技术创新体系

世界正大步向知识经济时代迈进，如何迎接知识经济时代的挑战，创建高校的技术创新体系是值得认真研究的重要问题，本文对此作一初步探讨。我们认为，知识经济的主要特点是：（１）高科技产业和知识密集性服务业将成为产业结构的主导。（２）高新技术改造传统产业，提高劳...     

透析人力资源会计

当前是知识经济时代，掌握知识的最终是企业的人力，人才是经济活动中最活跃的因素，作为知识表现形式的人力资源成为推动企业生存和发展的基本因素，并且成为推动生产力发展的主导因素。知识经济呼唤人力资源会计。所谓人力资源会计，是指对组织的人力资源成本与价值进行计量和报告的一种会计程序和方法。认真研究人力资源的确认与计量，对于优化我国人力资源配置，加快我国社会主义现代化建设具有重要意义。     

谷雷：以服务决胜终端

知识经济是相对于农业经济、工业经济而言的，是指建立在知识和信息的生产、分配、交换和使用基础上的经济。知识经济时代突出表现为以下特征：知识成为主导资本；信息成为重要资源；知识的生产和再生产成为经济活动的核心；信息技术是知识经济的载体和基础；经济增长方式出现了资产投入无形化、资源环境良性化、经济决策知识化的发展趋势。知识经济发展直接的变化即促使服务业成为国民经济的主导行业。据世界银行１９９８年发表的《知识促进发展》的报告报道，发达国家以知识为基础的行业的产值已占GDP的５０％，其中高技术产业的产值占…     

知识经济时代的科技创新

为了知识知识经济形势，调整国民经济战略格局，推动我国由工业经济不断向知识经济转轨，必须不断提高我国的科技创新能力。为了适应知识经济时代，推动产业结构升级，必须建立和完善国家科技创新体系，全力培育高新技术产业，激励创新人才迅速成长，适应具有中国特色的社会主义市场经济和科技发展规律，以企业自主投入为核心，科研院所和高等院校为知识支撑，社会化科技服务体系为转移媒介，政策法规体系为保障的涵盖知识生产，分配和使用全过程的有机联系的整体。     

高校在知识经济时代的地位和作用

一．高校在国家创新体系中具有特殊的重要地位随着知识经济时代的来临，发达国家都在纷纷建立起自己的国家创新体系。国家创新体系是由与知识创新和技术创新相关的机构和组织构成的网络系统，其骨干部分是企业（大型企业和高科技企业）、科研机构和高等院校。它是经济和社会可持续发展的基础和引擎，是培育和造就高素质人才的摇篮，是综合国力和国际竞争力的支柱和后盾。在知识经济时代，国家的创新能力是确定一个国家在国际竞争和世界格局中的地位的重要因素。因此，顺应历史发展潮流，乘势而上，建设面向知识经济时代的国家创新体系，抡占…     

知识经济环境下财务会计的发展

知识经济时代，经济发展是以人才的开发、利用为核心，企业最具价值和最重要的资源不再是物质资源，而是知识和智力资源。此时，传统的则务会计已不适应企业的发展。为此，作为一名经济和财会管理岗位工作人员，本文旨在通过讨论知识经济时代会计理论的新转变，对知识经济时代财务会计实际应用发展前景进行展望。     

Penetration and Post-infection Development of Meloidogyne Incognita on Tobacco as Treated by Rhizobacteria Pseudomonas Fluorescens Strain P-72-10

The bio-control potential of rhizospere bacteria Pseudomonas fluorescens against plant-parasite nematode had been demonstrated. P. fluorescens had shown the effect to enhance tobacco resistance to root-knot nematode Meloidogyne incognita. Inoculation with P. fluoreseens in tobacco could lead to significant reductions in the number of juveniles that penetrated tobacco root and further life stage development of the juveniles. The number of juveniles penetrated into tobac- co root in treatment with P. fluorescens is significantly different from CK at 2DAI, 6DAI, 8DAI and 10DAI. Significant reduction and delayed development of juveniles that penetrated into tobacco root and treated were observed in treatment at 14DAI, 21DAI, 28DAI and 35DAI. In addition, P. fluoreseens treatment leads to a significant reduction in the number of eggs per egg-mass at 35 DAI. The results show P. fluorescens induced a continuously suppression on root-knot nema- tode M. incognita throughout their entire early infection phase of root penetration, subsequent life stage development and reproduction.     

利用膜技术回收利用碱性废水研究进展

回顾了利用膜分离技术处理碱性废水的工艺与综合利用技术所取得的丰硕成果，总结了各种治理方法的特点、适用性及发展方向。     

Taxing Times in Indonesia: The Challenge of Restoring Competitiveness and the Search for Fiscal Space

Indonesia’s economic growth picked up slightly in mid-2016 but remains below the level demanded by government and popular aspirations. Despite a plethora of reforms intended to increase efficiency and productivity, some policies are perverse and longstanding problems of implementation remain. The share of manufacturing has declined, the real exchange rate has appreciated, exports have dwindled, and growth has been trending downwards. The banking sector is stable but inefficient, with wide net interest margins and numerous barriers to competition. Trade protection, particularly in basic food commodities, has created high costs that weigh particularly heavily on the poor. Declining government revenues have placed increasing pressure on the public budget, even as the current administration aims to increase spending on infrastructure and welfare and to enhance productivity. In an effort to increase revenues, the government has announced a tax amnesty program and other measures. In addition, Sri Mulyani Indrawati, the new finance minister, has taken steps to cut non-essential expenditure in order to secure high spending on infrastructure and at the same time keep within the 3% budget deficit limit stipulated by law. Although the overall debt situation is not yet alarming, declining revenues and budget cuts that do not fully reflect this decline are putting pressure on increasing debt levels. The government’s high-profile tax amnesty program was the major policy initiative implemented in the second half of 2016 that aimed to relieve this pressure. Despite widespread criticism of, and scepticism about, the tax amnesty (both within and outside Indonesia), its first phase had a much higher participation rate than most independent accounts expected. Revenues raised so far through the amnesty are less than 60% of the official target, but this is actually a strong result for the short term. The bigger question, however, is whether the amnesty is a key element of a more encompassing strategy to overhaul the system of taxation and tax administration.     

The causes of Japan's ‘lost decade’: The role of household consumption

In this paper, I analyze the causes of the prolonged slowdown of the Japanese economy in the 1990s and find that the stagnation of investment, especially private fixed investment, was the primary culprit. I then investigate the causes of the stagnation of household consumption during the 1990s and find that the stagnation of household disposable income, the decline in household wealth, and increased uncertainty about the future are among the contributing factors. Finally, I consider whether demand side factors or supply side factors were more important as causes of the prolonged slowdown of the Japanese economy in the 1990s and conclude that the former (especially misguided government policies) were probably more important.     

我国发展天文旅游的条件、前景探析及策略思考

天文旅游资源从成因可以分为行星地球天文旅游资源、天体天文旅游资源和天文文化旅游资源三类。天文旅游方兴未艾,我国天文旅游具有很大发展前景。文章对我国开展天文旅游的条件进行了分析,对发展天文旅游的策略和措施进行了梳理。     

城市社会的开放与农民的城市化

城市社会在对农民的开放与封闭之中徘徊。改革开放后城市社会对农民的开放已经使很多农民城市化。城市社会对农民的封闭已由政策性封闭转向经济性封闭。城市社会对农民的封闭增加了农民城市化的成本和社会风险。必须加强城市社会对农民的开放,逐步消除对农民的封闭政策,以推进农民的城市化。     

信息化时代商学院图书馆的建设与发展——中、美四大名校商学院图书馆建设的比较与启示

信息化时代中美商学院图书馆的建设与发展,成为当今时代高等商学教育发展与进步的一个重要环节,对中美四大商学院图书馆的发展状况、差距进行分析比较,对促进我国商学院图书馆事业的改革、建设和发展具有一定的启示作用和参考价值。