深化医改背景下医师多点执业的困境及对策研究

执业医师多点执业已成为深化医改的重要内容。自2009年以来,国家层面已出台多项政策,遗憾地是由于地方卫生管理部门、公立医院、执业医师,以及基层医院和民营医院等多方面的原因,导致执业医师多点执业陷入困境。通过对执业医师多点执业困境的研究和分析,本文提出了相应的对策和建议。     

我国注册会计师执业环境研究

执业环境是注册会计师发挥作用的基础,审计质量受执业环境影响,要提高审计质量必须改善执业环境。本文分析了当前我国注册会计师执业环境的现状,提出了改善注册会计师执业环境的对策。     

会计执业准则:会计法律制度的职业基础

会计执业准则的建设是在一定法律制度环境下,在涉及会计的司法活动直接促进下完成的.会计执业准则制定的初衷就是为了规范会计的执业行为,在执业准则完善的过程中,最终使会计执业准则成为会计法律制度建设的职业基础.会计法律必须以会计执业准则为基石而形成.     

会计执业准则:会计法律制度的职业基础

会计执业准则的建设是在一定法律制度环境下,在涉及会计的司法活动直接促进下完成的。会计执业准则制定的初衷就是为了规范会计的执业行为,在执业准则完善的过程中,最终使会计执业准则成为会计法律制度建设的职业基础。会计法律必须以会计执业准则为基石而形成。     

论注册会计师执业环境的现状及改善措施

注册会计师执业环境对注册会计师的执业活动至关重要。本文在分析我国注册会计师执业环境现状的基础上,对目前不尽如人意的执业环境提出了改进措施。     

审计师执业经验与关键审计事项差异度

关键审计事项是审计师大量运用职业判断形成的结果,而职业判断的运用取决于审计师执业特征,特别是执业经验。本文以2016～2021年披露关键审计事项的A股上市公司为样本,研究审计师执业经验对关键审计事项差异度的影响。研究发现,审计师整体执业经验、特定行业执业经验、特定客户执业经验均与关键审计事项差异度正相关。进一步研究发现：客户重要性会削弱审计师整体执业经验、特定客户执业经验与关键审计事项差异度之间的关系,强化特定行业执业经验与关键审计事项差异度之间的关系;在由小规模会计师事务所审计、企业信息环境较差的情况下,审计师执业经验与关键审计事项差异度的关系更显著。     

中注协发布《中国注册会计师执业准则指南(2007年修订)》

中国注册会计师执业准则体系与相关执业准则指南已于2007年1月1日起在所有会计师事务所施行。从2007年中注协开展的会计师事务所执业质量检查情况看,会计师事务所按照执业准则体系与相关执业准则指南完善了质量控     

浅析注册会计师的执业判断

近年来,随着社会公众对审计质量要求的提高,审计风险的加大以及注册会计师承担法律责任的案件不断上升,执业判断正在引起我国审计理论界和职业界的关注。注册会计师执业判断研究是审计的研究领域之一,本论文首先对执业判断的基本理论进行探讨,而后进一步研究执业判断的过程与方法,通过研究可以深入理解注册会计师执业判断问题,提升我国注册会计师的执业判断水平。     

欠发达地区注册会计师执业环境问题研究

从研究经济欠发达地区注册会计师执业环境开始,揭示执业环境对执业活动的影响,并指出整顿审计市场,可以从营造良好的监管环境、人文环境、竞争环境、运行环境、学习环境入手,以达到改善执业环境的目的。     

浅论新医改背景下如何发挥执业药师的作用

本文就我国医学界目前执业药师职业基本状况进行观察,试图找出目前我们执业药师界存在的基本问题,并借鉴国外执业药师管理的经验,并就新医改北背景下如何发挥执业药师的积极作用阐述观点和建议.     

The conceptual contribution of education to research on entrepreneurship education

By building a bridge between the conceptual discussion of education science and entrepreneurship, this article demarcates the role of entrepreneurship education as a form of pedagogy and its connection to a progressive movement. As a form of pedagogy, entrepreneurship education changes the idea of the human being, brings action-orientation, autonomy and interplay between risk and responsibility to the centre of the learning process and challenges the previous ontological, epistemological and to some respect axiological bases of earlier learning paradigms and also presents new ideas for pedagogy and didactics. Thus, seen from an educational perspective, entrepreneurship can now be perceived as a form of pedagogy that renews the previous learning paradigms and furthers educational institutional practices.     

Entrepreneurship education as a new model for leadership education

Forty years ago, the questions most discussed among those who cared about leadership were “is leadership possible among those who don't have titles and positions?”; “what are the characteristics possessed by effective leaders?”; and “how do we find the people who are the best leaders and help them prepare for positions that will allow them to have an impact?” After many conversations, conferences, research studies, and books, the terrain has shifted among scholars. Now the conversations focus on questions such as “If leadership is a shared responsibility among members of groups, how can the full leadership potential of all be cultivated?”; “What role do collaborators play in empowering positive leadership and defending against those who misuse it?”; and “How can organizations cultivate cultures that support and encourage visionary leadership dedicated to benefitting all?” The shift in the questions that leadership educators now explore, coupled with the breadth and variety of the initiatives dedicated to nurturing it, demonstrate that leadership can be taught. More importantly, the practice of leadership demonstrates that many can pursue leadership and that they must if the opportunities of the 21st century are to be fulfilled. The conversations and the needs for leadership have both shifted and it is now incumbent on those who value leadership most to agree to unifying perspectives that can draw us together in common purpose. From your vantage point, what are the crucial conversations, next steps, and/or thoughts for consideration as we enter the second decade of the 21st century?     

高职院校教育信息化建设的现状与发展趋势

随着我国经济的快速发展,社会需要大量应用型高级技术人才,因此,高等职业教育受到国家和社会的高度重视,并迅速发展成为是我国教育事业的重要组成部分。教育信息化是促进高职教育发展的关键,文章首先讨论了目前高职院校信息化建设现状,如存在缺乏统一规划、信息标准建设滞后、应用不到位、机制不完善等问题,文章最后还对高职院校未来的发展方向作了展望。     

Regulation in education

This paper analyses inefficiencies in community composition resulting from peer group effects in education. We depart from the existing literature in two essential ways. Firstly, we introduce heterogeneity between communities (one community is more productive than another if its school produces the same educational quality at lower cost), and secondly, we introduce informational asymmetries by assuming that education, in each community, is financed by local public funds and produced by a school which has private information about its cost when it is privatized.     

幼儿园混龄教育初探

混龄教育是近年来我国幼儿园教育中采取的一种新形式,其中蕴含着丰富的生态教育、人文教育和道德教育内容,本文对此进行了简要分析,以期对我国幼儿园混龄教育的实施有所启示.     

The anatomy of management education

Over the past century, management education has expanded considerably, and it is important that management and organization scholars and practitioners should understand the implications of this development. With this in mind the present paper looks at management education from several perspectives. First, it discusses the characteristics of education in general and of management education in particular. Second, it provides a brief summary of the institutional development of management education, particularly in the United States and Europe. Third, the paper indicates professional exchanges and quality assessments as forces for convergence, and provides evidence of such convergence. Finally, some conclusions are offered and some possibilities are discussed regarding the future development of management education.     

浅议会计职业道德教育

会计专业的学生是未来会计事业的建设者，他们的品行直接关系到会计事业的发展，学校不但要向他们传授会计专业知识和专业技能，还应使他们在就业前就树立良好的职业道德观念，为我们会计队伍培养德才兼备的合格人才。     

德国职业教育的启示

德意志,作为一个民族,她的存在有一千来年的历史;作为一个统一的国家,德国至今只有100余年的历史(包括第二次世界大战后德国长达40多年的分裂),所以她是一个迟到的民族国家.在德国文化史上,最初一批伟人是:天文学家开普勒(1571-1630年),数学家兼哲学家莱布尼茨(1646-1716年).比起中华民族的文化史,德意志民族文化史、教育科学史不知要短多少年.当庄子写下"判天地之美,析万物之理"格言大训的时候,德意志民族还没有形成;当李白写下"天地者万物之逆旅,光阴者百代之过客"时,德意志民族才刚是个满月的婴儿.     

基于现代职业教育的市场营销专业应用型本科建设探索

新建本科院校面临向应用型职业本科教育转型,这种转型要通过高校各个本科专业从培养学术型人才转变为培养应用型人才来实现。建立面向现代职业教育的应用型市场营销本科专业,需要进行精准定位,确定市场营销人才的差异化培养方式,将产教融合作为应用型本科专业建设的核心,将职业对接作为专业建设的基础,凸显特色,建立模块化和职业化的、“双证融通”的专业课程体系,采用阶梯递进式的教学方式方法,构建以专业能力和岗位技能培养为导向的教学方法体系。     

现代学徒制背景下高职职业素养教育探索

职业素养教育与学徒制有着内在的统一性,而现代学徒制又赋予职业素养教育以外在的包容性。实践共同体理论很好地揭示了现代学徒制的本质,并且为在现代学徒制的制度安排下开展职业素养教育打开了一道大门。如何更好地发挥现代学徒制在职业素养教育方面的优势,解决好当下职业素养教育存在的诸多问题,是高职教育改革走向深化不可回避的重要命题。