大学会计教育中的职业诚信教育

诚信一直是被中国人视为比生命还重要的东西,在目前我国市场经济发展的转型阶段,由于还缺乏有效的社会信用体系,作为会计人员,其诚信素质如何直接影响到我国市场经济的健康发展程度。提高会计人员诚信素质,教育是基础。会计人员诚信素质的形成和发展不是自发的,必须从外界灌输     

论现行财务会计报告信息披露局限性及改进措施

经济环境的变化发展和新生经济事物不断涌现对会计理论和会计实践提出了更新的要求 ,一些会计问题需要我们从新的角度去研究。从我国和世界经济发展现状来看 ,以软件为主导产品的知识经济产业增长迅速 ,成为国民经济日益重要的新增长点 ,这对会计界提出 :如何解决从工业经济向     

The rise of neo‐liberal revolution in Britain: Thatcherism in the British conservative party

Recent theories of party change have emphasized interaction between political parties and their environment Employing this notion of interaction, this article has attempted to provide a more systematic analysis of the rise of Thatcherism in the British Conservative Party. It has demonstrated that while socio‐economic changes provided a primary source of the ideological change, there were internal processes within the party that perceived environmental pressure from the socio‐economic changes and actually pursued the task of the ideological change. First, environmental change in the socio‐economic arena provided an initial cause of the rise of Thatcherism in the British Conservative Party. Second, electoral defeats also played a significant influence in the rise of Thatcherism. Third, a replacement of party leadership was another significant intervening impetus of the ideological change.     

北京会计师行业强大之路

9月28日，中国注册会计师协会发布《关于推动会计师事务所做大做强的意见（征求意见稿）》．对推动会计师事务所做大做强作出全面规划。与此同时，《中国注册会计师继续教育制度》也已经中国注册会计师协会第四届常务理事会第三次会议通过，将于2007年1月1日起施行。由此可见．中国注册会计师行业将很快步入一个全新的领域。作为行业之首的北京注册会计师行业将发生哪些变化？又面临着哪些挑战？为此，本刊记者采访了北京注册会计师协会秘书长吕国祥先生。     

论电算化会计信息系统的内部控制

随着会计电算化及网络会计的普及 ,电算化会计信息系统的内部控制越发显得重要。本文根据会计电算化和网络会计的特点 ,论述了电算化会计信息系统内部控制的几个主要方面 :组织控制、网络控制、安全保密控制、输入控制、输出控制和处理控制。     

The rise of the service sector in China

This paper analyzes the underlying mechanisms that explain the rise of the service sector in China. Along with China’s unprecedented growth, the rapid expansion of its service sector is one of the fastest among emerging countries. However, the literature has yet to offer a clear understanding of such expansion. We show that distribution services first grow with the manufacturing sector, followed by personal services as per capita income rises. Motivated by this growth pattern, this paper provides a theory that describes 1) the complementarity between distribution services and the manufacturing sector, and 2) the substitution between personal services and home production. Empirics show that the personal service sector is the key to account for the early and rapid rise of the service sector in China. Quantitatively, high productivity growth and high capital intensity in the personal service sector, and labor market frictions are the most important channels. By revealing the growth pattern of the service sector in the early stages of development, the paper thereby contributes to the growing literature on the rising importance of the service economy.     

中国廉价航牢的崛起

在2005年1月,万事达国际的一份报告就说,中国廉价航空公司业务,有望在未来10年中崛起。     

The rise of consumer co-operatives

Abstract

In 1866 a Co-operative Society was formed in Thisted on the English pattern. It became the mother society of the Danish Co-operative Society Movement, in the sense that its rules and regulations served as the model for the Co-operative Societies which grew up rapidly after this time. In 1896, after a period of dissension and clashes, these Co-operative Societies succeeded in forming a central organ called the Danish Co-operative Wholesale Society, one of whose functions was to attend to the wholesale business of the Co-operative Societies. It is these 30 years that Preben Dollerup has made the subject of his ‘Social, Economic and Political studies’. This subtitle deserves particular notice. To a certain extent the studies are monographs which have been put together in an attempt to form a whole. This has been done with journalistic skill; however, it cannot conceal the fact that the investigations covering the first half of the period are generally more thorough and reliable than those for the second half. The general effect of the book is thus somewhat unequal.     

家族企业职业经理人的引进与管理策略

随着自身规模的不断扩大,以及加入世贸后日趋激烈的市场竞争环境,民营企业纷纷通过引进职业经理人的方式,由家族式管理向职业化管理转变。本文从家族企业的角度,分析了由家族制管理向职业化管理转化的潜在风险,提出了家族企业引进和管理职业经理人的具体对策,以实现企业与职业经理人二者双赢。     

试论家族制企业职业经理人管理模式设计

随着企业的不断壮大发展，社会分工的细化和深化，企业所有者个人的能力、知识和精力巳无法驾驭企业的进一步发展。引进具有专业化管理知识和技术的职业经理人阶层，有利于科学地整合、优化企业拥有的资源，作出最优的投资和管理选择，进行专业化管理，实现公司利益最大化。     

The rise af savings banks in Schleswig

Abstract

This survey of the history of the North Schleswig savings banks is published in connection with the 150th anniversary of the foundation of Senderborg Bys Sparekasse, Thanks to his connection with the province concerned and his earlier academic work.¹ the author is well qualified for a task demanding extensive knowledge and understanding of the special conditions of North Schleswig.     

产业结构调整视角下的德国崛起

德国经济几次兴衰,产业结构的调整是其经济复兴的一大重点,值得特别关注。本文对德国"第二次工业革命前后"及"二战后"两个时期的产业结构调整状况进行描述性分析,探讨各产业部门发生结构变化的主要影响因素,总结出德国产业结构调整的经验。在此基础上结合中国国情,说明其对我国现阶段产业结构优化的启示。     

辅助生产费用按实际成本分配方法的改进

企业内部会计控制理论是企业贯彻执行国家法律、法规、企业规章、制度的重要基础 ,也是强化企业内部管理、保证会计工作及其工作规范有序进行的重要措施。本文就企业内部会计控制的基本目标和原则、企业内部会计控制制度内容、建立企业内部会计控制制度的基本方法和措施等诸多     

西方家族企业由家族管理向职业化管理演进的经验与启示

本文致力于对西方家族企业由家族管理向职业化管理演进的历史进程进行考察,以期获得一些启示与借鉴,为人们了解家族与家族企业的关系、认识家族企业制度提供一个新的研究框架和思路。     

对注册会计师行业监管的博弈分析

为遏制注册会计师的机会主义,必须通过监管机构的有效管制和法律武器。本文从建立简单的博弈模型入手,步步深入依次分析无监管、有监管的注册会计师行业与被审计单位管理当局的博弈、监管机构与注册会计师之间的博弈。最后对加强和改进注册会计师行业监管提出相应的建议。