亚特兰大的奥林匹克遗产

2008北京奥运已圆满结束,但奥运带给我们的影响将是长期存在的,它给我们留下了丰富的遗产,如何开发利用奥运遗产是北京奥运之后我们面临的一大问题.美国学者Sam Marie Engle所著的The Olympic Legacy in Atlanta一文对亚特兰大奥运会留下的税收、旅游、体育等方面的遗产进行了深入研究分析.作者试通过翻译此文以期对我们开发利用北京奥运遗产给出一些启示.     

奥运有我 争做2008志愿者 欧美同学会留美分会新春主题联欢会隆重举行

<正>1月29日下午二时许,北京金码大厦三楼报告厅内欢歌笑语,春意盎然,六百多位留美归国人员及其家属欢聚在这里,兴致勃勃地参加了由欧美同学会留美分会主办、留美青年委员会承办的“奥运有我,争做2008年志愿者”启动仪式暨“欧美同学会留美分会2007年新春联欢会”。全国人大常委会副委员长、欧美同学会会长韩启德参加了此次活动。留美学长们在“奥运有我,争做2008年志愿者”志愿者报名台前自发排起了两条十几米的长龙,队伍中有白发苍苍、精神矍铄的老一辈留美归国科学家,有新一代指点江山、激扬文字的留美归国中青年才俊,大家纷纷表示,见证2008年北京奥运会是人生难得的一件盛事,做2008年北京奥运     

金桥基地携企业冲刺奥运

距离北京2008年奥运会开幕还有300多天的时间,北京各项奥运准备工作正紧锣密鼓地进行着。经过一段时间的紧张施工,多项奥运重点工程已进入收尾阶段,水立方、鸟巢这些工程将载入奥运史册,成为奥运经典,而参与这些工程建设的企业不仅抓住了北京奥运商机,更在参与建设的过程中完成了企业自身的升华。中关村科技园区金桥科技产业基地的三家重点企业便是其中的佼佼者。邢钢焊网、纳尔特漆业、联东钢结构凭借自身产品的优势,在园区各部门的大力支持下,积极参与奥运建设,服务奥运工程,为北京奥运书写了精彩华章!     

平谷生态旅游践行绿色奥运理念

北京奥运,快乐旅游。奥运期间,平谷区也迎来了倡导绿色理念的第二届国际养生旅游文化节。记者了解到,养生旅游文化节7月13日至10月13日举办,历时三个多月,其间将开展文化、健身和休闲旅游等28项活动,让来平谷旅游的客人和北京奥运一起快乐。     

北京奥运融资战略分析

要在五至六年的时间内有效地完成北京奥运项目建设巨额的融资任务决非易事。这不仅因为融资强度大,而且因为目前国内融资市场尚处于初级阶段、可操作的工具并不多,更重要的是奥运融资具有很强的刚性以及它在奥运系统工程中所处的“瓶颈”地位。因此,研究北京奥运融资问题就具有战略价值和现实意义。     

金融业“汇”入奥运浪潮

"同一个世界,同一个梦想。"伴随着2008年的临近,在我们憧憬北京奥运梦想实现的同时,两个关键词再次出现在我们的视野:奥运经济和奥运金融。以往奥运举办国的成功经验已经表明:奥运经济已经成为世界经济发展中一种独特的现象,人们从聚合效应、裂变效应、辐射效应及注意力经济等方面表述了奥运经济的积极作用。但毫无疑问的是,奥运经济必须与金融相互依托,如果没有相应的金融支持,这些经济效应则难以发挥或者会大打折扣。而且奥运会金融服务和金融环境的建设历来是成功举办奥运会的重要组成部分。其实,从2001年7月北京取得2008年奥运会主办权的那一天起,中国的金融业就已经开始积极参与奥运,并发挥了应有的作用。那么,奥运经济与奥运金融有怎么样的关联性和依赖性?奥运金融如何选择支持奥运经济的切入点?为此,我们策划了一组"奥运经济与金融"的报道。通过这组报道欲告诉读者:中国的金融业已经融入北京奥运浪潮,银行、证券、保险业在奥运会的举办中将大有可为!     

新闻纵横

1银行家首张北京奥运主题"中银VISA奥运信用卡"发行 2004年12月8日,中国银行和Visa国际组织在北京举行了全球首张北京奥运主题"中银VISA奥运信用卡"的首发仪式。 中银VISA奥运信用卡作为具有特殊意义的全球首张专门为北京2008年奥运会设计的标准信用卡产品,是中国银行继今年7月与Visa国际组织携手推出亚洲首张欧元信用卡--中银长城VISA奥运欧元卡之后,双方在奥运新产品开发上的又一次鼎力合作。中银VISA奥运信用卡除了具有循环信用、预借现金、消费支付等贷记卡基本功能外,还在卡面颜色、还款方式、结算币种等方面为持卡人提供了众多随需应变的个性化选项。 中国银行执行董事、副行长华庆山表示,此次中银VISA奥运信用卡的成功发行,更体现了中国银行股份制改革之后在产品设计上以客户为中心的现代市场营销理念。     

封面文章回放

阅读你的投资周刊寻找你的投资家园第15期央企亮剑2008年北京奥运,正在日益向我们走来。百年等一回,北京的奥运,中华民族的奥运!作为中国经济崛起过程中的一个标志性事件,奥运不仅是体育界的盛事,同样也是资本市场的盛事。奥运投资主题,资本市场期待已久。奥运的总体效果和影响力是奥运经济发展     

CBD的奥运面孔

举世瞩目的第29届奥运会在中国首都北京举行,流光溢彩的CBD在这一刻展示出了她美丽的奥运面孔。我们甄选了奥运举办期间CBD的一些照片,每一个光影瞬间都表现出了CBD对北京奥运的祝福,让我们来一同感受CBD深厚的奥运气息吧。     

沟通政府与市民的桥梁——访北京奥运经济研究会副会长兼秘书长陈剑

日前,由全国人大常务委员会副委员长蒋正华作序,北京奥运经济研究会主编的近三十万字的奥运会年度经济报告——《2003北京奥运经济报告》在京出版。这部著作全面展示了北京筹办奥运工作的进展及主要成绩,为全社会了解2008年奥运会情况提供了窗口。北京奥运经济研究会究竟是     

跨行查询收费:替银行说几句话

银行卡跨行查询收费一经推出即遭到铺天盖地的反对,有的消费者甚至诉诸法庭。银行收取跨行查询费的行为究竟是出于对市场化原则的尊重还是蔑视?     

Managing for efficiency, managing for equity

It is a truism that not all managers do the same things in the same ways. Less often recognized, however, is the fact that the essential tasks and goals of management are not everywhere the same. Indeed, so unlike each other are the two primary systems of management--the "technocratic" and the "political"--that they consistently vary in the implicit contract offered to participants, the career path of members, the use of organizational structure, the choice of purpose, and the allocation of resources, but also provides a conceptual framework for understanding why they happen and what can be done to prevent their happening in the future.     

寿险产品评价体系研究

中国保险市场的发展,迫切需要建立保险评价体系.保险产品的评价体系是保险评价的核心,其主要目标是以保险产品相对透明为目的进行的.在所有的保险产品中,人身保险产品与社会大众关系最为密切,人身保险在保险业的保费收入中也占有决定性地位.所以,当务之急是首先建立人身保险产品的评价体系.寿险保单的保障程度、投资价值以及附带的服务水平是寿险产品的核心问题,应当成为寿险产品评价的主要内容.本文重点从寿险产品保障程度进行评价研究.     

Trust for accounting and accounting for trust

This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens [Burns, J., Scapens, R.W., 2000. Conceptualising management accounting change: an institutional framework. Manage. Acc. Res., 11, 3–25]. In particular, it explores how management accounting systems (MAS) can be implicated in processes of learning and culture change, and used to identify ‘trustworthy’ solutions in the face of organisational crises. A case study of an Italian company, which was subject to massive change following its acquisition by General Electric, is used to discuss how, when crises arise and organisation members find themselves under intense pressure for change, their rationales and routinised behaviour, which are driven by the existing knowledge and cultural assumptions, are challenged. The case illustrates how MAS can act as sources of trust for the processes of change – i.e., accounting for trust; while at the same time being socially constructed objects of trust – i.e., trust for accounting. Drawing on the concept of personal trust and the notion of roles as access points to organisational (expert) systems, the paper discusses how, in this case, finance experts facilitated the acceptance and progressive sharing of new rationales and routines. Clearly, this does not guarantee that change will occur or occur in some ‘desired’ direction in other cases, but it increases the possibility of replacing trust in the predictability of routines with feelings of trust for change.     

Accounting for decisions and decisions for accounting

Behavioral decision theory (BDT) is concerned with “accounting for decisions”. The development of this interdisciplinary field is traced from the appearance of several key publications in the 1950s to the present. Whereas the 1960s saw increasing theoretical and empirical work, the field really started to flourish in the 1970s with the appearance of the review by Slovic & Lichtenstein (Organizational Behavior and Human Performance, pp. 549–744, 1971), and key papers on probabilistic judgment (Tversky & Kahneman, Science, pp. 1124–1131, 1974), and choice (Kahneman & Tversky, Econometrica, pp. 263–291, 1979). From the early 1980s to the present, BDT has seen considerable consolidation and expansion and its influence now permeates many fields of enquiry. After this brief history, eight major ideas or findings are discussed. These are: (1) that judgment can be modeled; (2) bounded rationality; (3) to understand decision making, understanding the task is more important than understanding the people; (4) levels of aspiration/reference points; (5) use of heuristic rules; (6) the importance of adding; (7) search for confirmation; and (8) thought as construction. Next, comments are addressed to differences between BDT and problem solving/cognitive science. It is argued that whereas many substantive differences are artificial, two distinct communities of researchers do exist. This is followed by a discussion of some major shortcomings currently facing BDT that include questions about the robustness of findings as well as overconcern with a few specific, “paradoxial” results. On the other hand, there are many interesting issues that BDT could address and several specific suggestions are made. Moreover, these issues represent opportunities for accounting research and several are enumerated. Finally, BDT presents “decisions for accounting” in the sense that scarce resources need to be allocated to different types of research that could illuminate accounting issues. The argument is made that BDT is one research metaphor or paradigm that has proved useful in accounting and that should be supported. Such support, however, may mean that some researchers may work on issues that, at first blush, might seem distant from accounting per se.     

关于《以财务报告为目的的评估指南（试行）》的起草说明

为适应新兴评估市场领域的发展,规范注册资产评估师执行以财务报告为目的的评估业务,保证评估执业质量,维护社会公共利益和资产评估各方当事人合法权益,中评协在财政部有关司局的帮助和指导下,组织有关专家起草了《以财务报告为目的的评估指南（试行）》（以下简称《指南》）。为便于评估机构和注册资产评估师以及相关部门、人士全面理解《指南》,现将有关起草情况说明如下。     

“中国评估记忆”征文启事

中国资产评估行业伴随改革开放和社会主义市场经济的发展而诞生.评估行业经历了20年的风风雨雨,与祖国经济建设发展的脉搏和谐共振.回首往昔,光阴荏苒,岁月蹉跎.广大评估人不仅见证了评估行业由无到有、由小到大,日新月异的发展和变化;每个评估人的心中也一定会有许多难忘的记忆和感人的故事.为使广大评估人了解评估行业的历史,回忆评估行业的历史,记住评估行业的历史,深刻体味评估人的事业、生活、工作的酸甜苦辣,从而更加珍惜评估行业来之不易的今天,更好地投身于我们热爱的评估事业,<中国资产评估>编辑部拟开展"中国评估记忆"征文活动.