小企业会计制度与税务制度差异研究

由于企业会计制度与税务制度所规范的对象和目的不同,会计核算和税务核算之间始终存在着一定的差异。小企业会计制度在会计核算原则、会计假设、会计方法、会计政策及会计实务等方面都与现行的税务制度存在着较大的差异,而这些差异会导致国家税源的流失,造成纳税调整增多,并容易引起征纳双方的纠纷,甚至不能正确地确认纳税人权益,也给企业避税创造了机会。本文建议,应加快我国税收制度的改革,减少小企业会计制度与税务制度的差异,确保小企业会计核算的准确性,并能依法纳税。     

基于公司治理的企业内部会计控制研究

公司治理作为公司利益相关者的制度安排是由一系列的控制制度管理的。良好的内部会计控制是正确处理公司利益相关者关系,完善公司治理的重要保证,同时还有利于内部会计控制系统的健全。本文认为,企业必须根据公司治理的需要,建立健全企业内部会计控制系统,以促进企业持续稳定发展。     

上海世博会的乘数效应

本文主要运用投资乘数模型,对世博会为上海GDP的贡献进行了分析和预测,并对理论乘数效应在举办世博会中的制约因素进行了讨论,为上海市政府的宏观调控提出建议。     

会计人员心理与会计违规行为——一个基于治理会计违规行为的分析视角

本文运用管理心理学理论,对会计人员心理与会计违规行为之间的深层内涵进行了分析,揭示了会计违规行为是外部环境和会计人员主观心理相互作用的结果。并指出治理会计违规行为的方法是减轻外部环境给会计人员造成的心理压力及对其各种需要的威胁,同时,还要重视会计人员正确价值观的塑造和健康心理的培育。     

Anticipated Environmental Policy and Transitional Dynamics in an Endogenous Growth Model

This paper makes a new attempt toinvestigate how an anticipatedenvironmental policy governs the transitionaldynamics of an economy when pollutionexternality is taken into account. Themodeling strategy we use is an AK technologyendogenous growth framework with an endogenousleisure-labor choice. It is found that, unlikeinelastic labor supply framework, a rise inpublic abatement expenditure will stimulate thebalanced economic growth rate. It is alsofound that public abatement technology plays animportant role in determining the transitionaladjustment of the economic growth rate inresponse to a pre-announced environmentalpolicy.     

信息失灵条件下的IPI促进就业模式

信息是劳动供求双方从环境中搜寻的第一要素。该文在对当前我国就业信息市场存在的非均衡性、非对称性、非转换性等“信息失灵”现象进行分析的基础上,系统阐释了构建IPI①促进就业模式的任务、内容和途径,指出就业信息资源的丰富程度,信息载体的准确性、可靠性以及信息环境的安全性等是实现信息化就业的重要保证。     

绿色农业的农村妇女道路研究

妇女作为人类生命的孕育者，对人类赖以生存的地球环境，有着息息相关的感情和强烈的责任意识，从而更容易成为环境保护的理论先驱和积极实践者。本文阐述了农村妇女与绿色农业的内在关联，认为构建绿色农业必须要大力开发农村妇女这一人力资源。     

Managing academic innovation in Taiwan: Towards a ‘scientific-economic’ framework

Since the passage of the Science and Technology Basic Law in 1999, Taiwanese universities have taken a more “scientific-economic” approach to protect and commercialize their research. This research mainly examines innovation activities such as patenting, licensing, and incubated startups in the context of Taiwanese higher education institutions (HEIs). The “scientific-economic” framework used to analyze the strategic aspects influencing these academic innovations includes (1) intellectual property managerial capabilities, (2) the strength of external industrial partnerships, (3) the university entrepreneurial orientation, and (4) government research policy. Four hypotheses were developed. Data were collected via a questionnaire with all 122 HEIs in Taiwan surveyed.The research reveals that the aspects of intellectual property managerial capability, HEI-industry partnerships, and academic entrepreneurial orientation are useful to distinguish the university's innovation performance on patent grants, licensing incomes, and firm incubation. Also, government support on research plays a moderating role in academic innovation. Managerial and policy implications for managing innovation effectively in universities were drawn.     

论学习型企业特征

学习型企业是经济组织,更是学习组织。学习型企业的机制是虚拟企业,敏捷柔性制造系统,它又是一个开放的动态系统。学习型企业以人为本,永恒的主题是创新,领导者的角色是“总设计师”与“导师”。