网络安全防御体系的构建及策略

阐述了建立深度防御含义,划分网络安全区域的界限。使用网络段和访问控制机制,维护企业网络资源的完整性、一致性和可靠性起到重要作用。在网络和信息安全的架构分析基础上,根据网络运营的实际情况,提出了在建立网络和信息安全体系上的几点建议。     

战略文化与日本“争常”

近现代以来,等级秩序观念一直在日本的对外交往中占有特殊的位置。作为一种战略文化,它曾几次导致日本走上对外侵略扩张的道路。第二次世界大战后,“增加在国际政治舞台上的发言权”一直是日本保守党政权多年为之努力的国家战略目标。冷战结束后,日本国内新保守主义思潮泛起,如何重新确定日本国际地位的争论也随之产生,争当联合国安理会常任理事国不仅是日本的战略目标,也成为2005年其外交的首要任务。然而,日本的“争常”外交仍然未改变过去一贯的战略文化,等级秩序观念依然左右着一些日本政治家的战略思维。令人担忧的是,日本的这种战略文化是在没有充分反省过去侵略历史的前提下得以延续下来的,因此,国际社会目前所面临的共同任务是促使日本战略文化的根本转变,而并非匆忙地使其成为联合国安理会常任理事国。     

在传统与秩序中寻求更大的自由——伯克保守主义思想述略

传统是一个社会的文化遗产,人们崇尚传统就是崇尚过去的成就和智慧,一个社会要追求现代化并不是要割裂或者抛弃传统。正如伯克所代表的保守主义所提倡的,保守传统,就是保守能够限制权力的社会结构,让人们在传统所塑造的秩序中寻求更大的自由。当然,保守并不代表一成不变,社会的变革还是要在继承和发展中进行的。     

战略文化与日本“争常”北大核心CSSCISSCI

近现代以来,等级秩序观念一直在日本的对外交往中占有特殊的位置。作为一种战略文化,它曾几次导致日本走上对外侵略扩张的道路。第二次世界大战后,“增加在国际政治舞台上的发言权”一直是日本保守党政权多年为之努力的国家战略目标。冷战结束后,日本国内新保守主义思潮泛起,如何重新确定日本国际地位的争论也随之产生,争当联合国安理会常任理事国不仅是日本的战略目标,也成为2005年其外交的首要任务。然而,日本的“争常”外交仍然未改变过去一贯的战略文化,等级秩序观念依然左右着一些日本政治家的战略思维。令人担忧的是,日本的这种战略文化是在没有充分反省过去侵略历史的前提下得以延续下来的,因此,国际社会目前所面临的共同任务是促使日本战略文化的根本转变,而并非匆忙地使其成为联合国安理会常任理事国。     

美网络安全人才战略对中国的启示

网络安全已是国家大事,是国力的体现。美国正在举全国之力保障其网络安全。网络安全专业人才,尤其是高端人才的培养已是增强国力之需。美国提出的培养新一代网络安全人才的口号令人瞩目。我们必须认真对待和跟踪美国政府的行动,在人才培养方面中国绝不能落后,否则必定挨打。     

梁昭贤：激进主义与保守主义的平衡术

＂在业务上积极进攻,属于激进主义;但在经营上稳扎稳打,属于保守主义。＂梁昭贤向记者剖析格兰仕的激进与保守。透露,格兰仕的上市进程已经启动,而目前公司5大品类中,微波炉,冰洗、厨卫、空调、生活电器等,计划使每个品类年销售额都超过百亿。     

论休谟的经验保守主义政治思想

大卫·休谟是18世纪英国伟大的哲学家、思想家。在政治领域,休谟也形成了独具特色的与哲学交织的政治思想,对西方政治体制构建影响深远。休谟在国家起源问题上对自然状态下的逻辑演进以及自然法理念下的社会契约论进行了批判,基于人性为政府制度设计提出了著名的“无赖假定”产生了重大的影响。文章通过对休谟政治思想的论述与分析,理解与把握休谟政治思想的内涵与价值。     

胡锦涛人才强国战略的主要思想

胡锦涛人才强国战略比较系统地科学回答了新世纪新形势下“如何造就更多更优秀人才,如何实现以才强国”的关键问题。坚持“三个代表”是其精神实质;坚持科学发展观是其根本指导方针;坚持以人为本是其核心内容;“凝聚一切人力和才智为实现最广大人民的根本利益服务”,是贯穿其中的中心线索和主题思想;求真务实、与时俱进是其精髓和灵魂。     

构建和谐世界的网络安全环境及中国对策

构建和谐世界需要安全、稳定、有序、和谐的国际环境。国际环境是一个庞大的系统,其中信息网络安全环境是最重要的子系统之一。从某种意义上说,没有良好的全球网络安全环境,就没有和谐世界。本文拟对构建和谐世界的网络安全环境进行专门分析研究,并提出中国的战略对策。     

The Link between Earnings Conservatism and the Price‐to‐Book Ratio*

We hypothesize and find that (1) earnings conservatism, the tendency of firms to recognize bad news in earnings on a more timely basis than good news, is substantially greater in portfolios of firms with lower price‐to‐book ratios than in portfolios of firms with higher price‐to‐book ratios; and (2) the negative association between earnings conservatism and the price‐to‐book ratio stems primarily from the accrual component of earnings, not the operating cash flow component of earnings. Our results suggest that studies using earnings‐returns associations to investigate cross‐sectional or time‐series differences in earnings conservatism risk drawing erroneous inferences unless the research designs control for cross‐sectional or time‐series variation in price‐to‐book ratios.     

会计稳健性与投资效率研究综述——基于三类不同代理成本的视角

会计稳健性作为一项有效的治理机制对投资效率产生了重要的影响。在委托代理的基础上将代理成本细分为监督成本、担保成本和剩余损失,从这3个层面对会计稳健性与非投资效率的关系进行梳理、总结以及分析。研究发现,会计稳健性与投资过度的关系较为明确,即稳健性可通过作用于3类不同代理成本来缓解股东与经理人以及股东与债权人的冲突,进而抑制投资过度,降低非效率投资。对于会计稳健性与投资不足的关系,现有研究并未达成一致结论。     

出口退税政策对我国外贸增长方式转变的影响效应及建议

本文分析了出口退税政策对我国外贸增长方式转变的影响效应，并在此基础上提出利用出口退税政策促进我国外贸增长方式根本转变的几点建议。     

俄罗斯国防工业“寓军于民”战略研究

俄罗斯国防工业从国家战略上重视国防工业军民融合,大力推行军转民政策。尤其在军事航天装备上,更是体现国家从战略高度上的重视和一系列政策支持。国家政策支持、循序渐进的改革以及在军工企业之间建立有效的军转民协调机制就显得十分重要。     

The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*

The recent revisions of conceptual frameworks (CFs) by the IASB and the FASB included changes to the status of prudence/conservatism, accompanied by a broader debate about the meaning and role of asymmetry in financial accounting theory (FinAT). This paper adopts a historical perspective to identify possible sources of the current controversies by examining how the discourse on asymmetry has developed over time. For this purpose, we trace the conceptualization of asymmetry in FinAT building from the 19th century until 2018, covering contributions to the US FinAT literature and the conceptual reasoning of standard setters (and their constituents) in the United States and at the international level. We identify four distinct constructs of asymmetry (ultra-, specified, discretionary, and neutral asymmetry) developed in FinAT under the headings of “conservatism” and/or “prudence.” Our analysis reveals that the respective historical circumstances strongly influenced which notion and role of asymmetry were commonly accepted in FinAT, while the arguments underlying the debates were going in circles and were characterized by an increasing level of abstraction over time. We conclude that the controversy about asymmetry is partially due to conceptual ambiguity but also due to different assumptions about the objective of financial reporting and attributes of the preparer, which are indicative of two conflicting paradigms shaping the FinAT discourse on asymmetry. Our findings point to gaps and limitations in the deductive CFs currently employed by the IASB and FASB. Our study highlights future research potential regarding the construction of the preparer in standard setting and analyses of the ways in which deductive CFs (fail to) translate into consistent standards.     

新工业革命与江苏产业竞争优势转型发展战略研究

在新工业革命背景下,产业竞争优势的作用域发生了根本性的变化。着力于发现新工业革命下产业发展的排他性特征,并合理借鉴先发国家的独特优势理念和方法,找出江苏产业竞争优势转型的总体战略布局和有效政策谋划。不断减少行政审批手续,大力扶持中小企业在国内国际竞争中实现迅速成长,充分释放本土市场的作用,以文化创意产业、幸福导向型产业、生产性服务业为切入点,实现江苏产业竞争优势的成功转型。     

The influence of operating cash flow and investment cash flow to the accounting conservatism measurement

This research investigates the influence of cash flow from operating and investing activities to conservative accounting practices. Cash flow from operating activities shows the performance of a firms and its earnings quality. Higher operating cash flow indicates better performance, and it is expected to produce better earnings in the future. Better earnings would be a positive signal for investor as a basic to predict the firm＇s prospect. Investing activities will push or lowering operating assets. For firms that implementing the conservative accounting practices, changes in investment will influence the earnings＇ quality. When the investment goes up, the conservative practices will cause lower reported earnings. The hypothesis for this research is that there is a positive relation between operating and investing cash flow to accounting conservatism practices about whether it uses market value or accrual measurement. The result of the first test using market value accounting conservatism as a proxy has shown a positive relation between operating and investing activities cash flow to accounting conservatism practices, but investing cash flow does not have a significant effect to accounting conservatism practices. The result from the second test, using accrual measurement accounting conservatism has shown a significant positive relation for both operating and investing cash flow to accounting conservatism practices. A positive relation between operating and investing cash flow to accounting conservatism practices indicates that accounting conservatism is one of the tools that can be used to measure firm＇s financial performance and as an investment decision making tool for investor. Nevertheless those effects highly depend on the accounting conservatism proxy measurement used.     

快速工业化地区绿色发展转型的制约瓶颈及突破方略

绿色发展既是党的十八大报告提出的新的发展理念,更是我国十二五转型升级的必由之路,这在快速工业化地区尤为典型。文章以东莞为个案,分析快速工业化地区实施绿色发展转型战略所面临的瓶颈,最后探讨其突破方略。     

土地市场的二元结构与政府职能转变

当前找国土地市场存在二元结构,土地市场比较混乱,影响了市场配置土地要素功能的发挥 要坚持在市 场经济条件下转变政府职能,建立透明、公开的土地市场,促进土地市场的健康发展     

地域文化变迁的历史进程与趋势研究

地域文化的和谐是和谐社会的主要内涵之一,地域文化变迁是研究区域社会发展不可或缺的内容.重视研究地域文化及其变迁和发展趋势,能够对实现区域文化的和谐发展提供理论基础和实践指导.