应当对会计监督概念重新定义

旧《会计法》对会计监督概念的定义已不适应当前形势，新《会计法》对会计监督概念的定义也不够准确，本人认为有必要对会计监督概念进行重新定义。     

贯彻《会计法》加强会计监督

新《会计法》构建了一套由单位内部监督、社会监督和政府监督组成的完整的会计监督体系，完善了会计监督的内容，强化了会计监督。如何贯彻《会计法》，加强会计监督呢？本文对此进行探讨。　　一、广泛宣传《会计法》，这是加强会计监督的必要条件　　《会计法》是我国经济领域的一部基础性法律，从新《会计法》颁布开始，就应采取多种手段加强宣传，使全社会都来关注《会计法》的出台，了解《会计法》的内容，理解《会计法》的精神，支持《会计法》的实施，从而自觉遵守《会计法》，以减少执法过程中的障碍，使会计监督有一个良好的群众基…     

刍议加强会计监督的对策

一、优化我国企业会计监督体系自1999年10月31日修订通过的新《会计法》以来,2001年、2006年对《会计法》进行了进一步的补充,修改后的《会计法》充分吸纳了我国近年来关于会计监督理论研究的成果,构建了一个内部监     

会计信息质量检查中的问题及改进建议

新修订的《会计法》把加强会计监督作为一项重要的内容加以规范，并建立起会计监管、社会监督、政府监督三位一体的新型监管模式。其中，政府部门的监督处于统领全局、不可或缺的地位。作为会计主管部门的各级财政部门，如何履行好肩负的会计监督职责，直接关系到财政三大体系之一——会计监督体系的构造能否得到实现并发挥预期的作用，关系到《会计法》依法打假治乱、维护经济秩序的宗旨能否得到实现。     

析议高等学校内部会计控制

一、高等学校建立内部会计控制的必要性1、建立内部会计控制是进一步贯彻落实《会计法》的需要。内部会计控制制度是联络《会计法》与单位的具体会计控制实务的纽带 ;是确保国家会计监督和社会会计监督的基本要求 ,同时也是适应我国国情的要求。落实《会计法》关键是要建立健全一套行之有效的内部会计控制制度 ,建立健全各种会计人员的职责权限、工作规程和纪律要求。使《会计法》的各项规定通过内部会计控制制度落到实处 ,确保单位各项工作规范有序进行。2、建立内部会计控制是会计履行其基本职能的需要。现代会计的两个基本职能是反映和监…     

防范会计信息失真的对策

新《会计法》的修订 ,对于防范企业会计信息失真具有重大作用。在宏观方面 ,改革会计人员管理体制 ,建立完善管理制度 ;加强法制观念 ,切实贯彻《会计法》,做到执法与必严。在微观方面 ,加强会计基础工作 ;完善内部监督机制 ,与国家监督、社会监督共同形成“三位一体”的会计监督体系 ;抓队伍建设 ,提高领导者、会计人员的素质     

会计监督职能探析

会计监督是《会计法》所规定的会计的基本职能之一,本文拟针对目前会计监督中存在的问题,提出一些看法。 一、会计监督的含义及其主要内容 按我国会计界的一般理解,会计监督是指会计凭借特殊职务和职权对企业经济活动及其引起的资金运动进行控制,以保障各项经济业务和财务收支     

浅谈《会计法》中的监督休系

新《会计法》对原《会计法》的重大发展之一,就是在制度上构建了更加完善的会计监督体系,即企业内部会计监督、社会审计监督和政府部门监督。三者的有机结合,对治理会计信息失真发挥了积极作用。一、建立健全企业内部会计监督体系(一)建立健全企业内部会计监督制度基本的企业内部会计控制制度应当包括:货币资金内部控制制度、存货内部控制制度、短期和长期     

如何搞好企业内部会计监督

我国经济发展正处于与世界经济接轨的关键时期,高质量的会计信息对经济的发展和维护社会经济秩序显得尤为重要。加强会计监督,是确保会计资料合法、真实、准确和完整的重要环节。新《会计法》非常重视会计监督在规范会计行为、提高会     

《会计法》的法律适用性问题探讨

2000年7月1日开始实施的新《会计法》,明确了单位负责人对本单位会计工作、会计资料的真实性、完整性负有的法律责任,加强了对会计人员的资格管理,强化了对会计工作的制约和监督,加大了对会计违法行为的处罚力度。但《会计法》的部分法律适用性仍是一个值得探讨的问题,在涉及具体会计工作时,其规范性、强制性可能会进入法律适用的“灰色区域”,进而影响到《会计法》实施的结果。     

A simple model of the theory of money prices

Conclusion The goal of this paper is not to present a comprehensive restatement of the theory of money prices as it developed in the Austrian tradition from Menger to Mises and Rothbard. Rather it is to formulate a heuristic device that facilitates a concise delineation of the theory’s main points and helps in illustrating a few of its major implications. This endeavor is crucial to disseminating the theory to a broader audience and stimulating further interest in refining and advancing it. editor of the Quarterly Journal of Austrian Economics     

Licensing Laws and Implications for Private Investment: The Case of Tanzania*

Abstract: This paper investigates the licensing provisions in the Electricity Ordinance of Tanganyika that are believed to influence private sector investment. There were three main strands to the analytical methodology — textual analysis, actual practice and perceptions of key stakeholders. The findings suggest that there is sufficient evidence to support the belief that the existing licensing laws in Tanzania do not provide the necessary features for attracting private investment, namely clarity, efficiency and transparency. More specifically the Electricity Ordinance of 1931 is so much outdated that it is not fit for amendment; instead it should be considered for revocation and a new law be enacted. The new law should: (a) provide for a clear licensing procedure in the sense that it should specify what activities need licence; who can apply for licence; where one can apply for licence; what documents to fill; (b) provide for efficiency‐enforcing provisions such as stipulating the time frame for the regulator to finish processing an application; (c) provide for a transparent licensing procedure in the sense that it should prescribe a large amount of openness — publishing of applications and that minutes be on open display as required in Uganda and Zimbabwe. The proposed multi‐sector regulator for utilities is a step in the right direction for it reduces the chances for regulatory capture, thus reinforcing transparency in the dealings of the regulator.     

中国西部生产力的空间集聚探讨

文章分析了西部的空间经济特点,阐述了国外开发类似区域的经验。指出了整合西部空间经济是开发西部的重要环节,有选择的发展西部城市经济是西部开发的核心所在,也是提升西部生产力水平的根本途径。     

Confronting the Mystery of Urban Hierarchy

The size distribution of cities in the United States is startlingly well described by a simpler power law: the number of cities whose population exceedsSis proportional to 1/S. This simple regularity is puzzling; even more puzzling is the fact that it has apparently remained true for at least the past century. Standard models of urban systems offer no explanation of the power law. A random growth model proposed by Herbert Simon 40 years ago is the best try to date—but while it can explain a power law, it cannot reproduce one with the right exponent. At this point we are in the frustrating postion of having a striking empirical regularity with no good theory to account for it.J. Japan. Int. Econ., December 1996,10(4), pp. 399–418. Stanford University, Stanford, California 94305-6072     

Dependence is dead,long live dependence and the class struggle: An answer to critics

The philosophers have only interpreted the world in various ways; the point, however, is to change it. —Karl Marx, Theses on Feurbach.The mark of an important contribution, whether in the hard or the social sciences, is not that it reveals some eternal truth. It is, rather, that existing knowledge and analysis are put together in new ways, raising questions and offering conclusions which allow and force friends and enemies alike to push their own research and analysis into different areas. —Doug Dowd, refering to C. Wright Mills.For social scientist it is a sobering and useful exercise in self-understanding to attempt to see clearly how the direction of our scientific exertions, particularly in economics, is conditioned by the society in which we live, and most directly by the political climate (which, in turn, is related to all other changes in society). Rarely if ever, has the development of economics by its own force blazed the way to new perspectives. The cue to the continual reorientation of our work has normally come from the sphere of politics. Responding to the cue, students turn to research on issues that have attained political importance … So it has always been. The major recasting of economic thought .... were all responses to changing political conditions and opportunities. —Gunnar Myrdal, in Asian Drama.     

Norwegian timber exports in the 18th Century: A comparison of port books and private accounts

Abstract

The subject of Norwegian timber exports in the 18th century is a very wide one and it is not the intention of this article to treat it fully. The purpose here is to discuss some of the problems connected with the subject, especially the special character of the port books and their value as historical source material. The method adopted in this investigation will be to compare the information derived from the port books with the information afforded by a private archive.     

International spokesman

Abstract

For historians it is doubtless not only a drawback to work in a small country. External resources may well be fewer. The closest circle of likeminded people will be a trifle narrow. During professorial conflicts and other gloomy events it becomes a life-and-death problem whether the train of ideas shall carry us to the dear old station of Little Puddleton North, the cosy and well-kept Little Puddleton South, or the always freshly-painted Little Puddleton West. But such things pass. As recompense there is the advantage that in the smaller countries national self-sufficiency falls by its own senselessness. It is necessary to try to break out in every direction. Failure to getting to grips with history in an international context means no chance of getting to grips with it at all. The great scholars in all countries do of course reach out across the frontiers, but if we look at the average, then it is probably easier to be provincial and self-satisfied in England and France than in Stockholm, Oslo and Helsinki.     

刘少奇科学技术观的逻辑结构探析

刘少奇科学技术观高瞻远瞩,博大精深,具有严谨的逻辑结构。突出科学技术对国家建设和发展的重大作用,是刘少奇科学技术观的逻辑起点;向科学技术要效益,向科学技术要生产力,是刘少奇科学技术观的根本着力点;尊重知识分子,培养科技人才,是刘少奇科学技术观的核心内容;科学管理,提高质量,是刘少奇科学技术观的重要原则;加强农业技术改造,搞好中国农村,实现整体发展,是刘少奇科学技术观的基本立足点。     

Murtuva säätyvalta,kestävä eliitti. Senaattori Lennart Gripenbergin sukupiiri ja sääty-yhteiskunnan muodonmuutos

Abstract

The third edition of Dr. Johannsen's famous work represents a thorough revision of the earlier editions, incorporating the multifarious findings of recent research; additions have also been made to the wealth of fascinating and instructive illustrations. It is evident that the author has made full use of the very comprehensive and sometimes not easily accessible literature on his subject. It is to be regretted that he did not find it possible to complete his book with a bibliography since this would have provided an indispensable tool for all future research in this vast and important segment of the history of human civilization. The book is provided, however, with a detailed index which makes it easy to refer to particular questions, and we are told that the source material is assembled in the Biicherei des Vereins deutscher Eisenhiitienleute in Dusseldorf where it is accessible to those interested.