可供出售债权投资人行为对当期财务的影响及建议

该文分析了新会计准则在债券投资计量上的变化,指出新会计准则要求交易性债权投资和可供出售债权投资按公允价值计量。该文介绍了可供出售债权投资核算的基本原则,并分析了浅谈债权投资人行为对当期财务的影响,最后对如何更好地管理可供出售债权投资提出相关建议。     

Morgan Stanley Panel Discussion on Seeking Growth in Emerging Markets: Spotlight on China

The treasurer of McDonald's discusses investment opportunities in China with Morgan Stanley's chief economist and its head of investment banking in China. The consensus is that the economic outlook for the country is strong, subject to some concerns about the currency, and that ongoing reforms are expected to bring about greater stability and productivity. Progress in raising Chinese banks to international capital adequacy standards, and imposing transparency and accounting requirements, has been particularly impressive.
McDonald's first went to mainland China in the early 1990s. Thanks to its success in attracting suppliers and local financing and partners, it now has 600 restaurants and an ambitious expansion plan. For other U.S. and overseas companies, China's position as a global manufacturing center, its R&D capabilities, and its potential consumer market will lead to acquisitions of local companies, joint ventures, and other forms of direct investment. China's accession into the World Trade Organization has also opened a number of sectors that were previously restricted to foreign investors, including financial services.     

对CPSIA 2008中第一章“儿童产品安全”的分析及对策

虽然美国的《2008消费品安全改进法案》（简称CPSIA2008）已经正式生效并实施,但CPSIA2008中涉及的部分实施细则及测试方法尚未全部出台,从而导致周内相关检测机构和企业无所适从。文章通过分析CPSIA2008第一章“儿童产品安全”中涉及到的部分实施细则及测试方法,提出了应对之策,希望出入境检验检疫部门能够在非常时期充分发挥自己的技术优势,对国内相关检测机构和企业进行有针对性的宣传和指导,从而使企业避免遭受不必要的损失。     

关于商业银行IT审计问题的研究

随着我国国有商业银行公司治理和股改上市步伐的加快,开展由独立的IT审计师进行的IT审计已迫在眉睫。本文介绍了IT审计的发展历程,就IT审计的定义、国际标准框架体系、相关的IT标准进行了初步探讨和研究。并在对商业银行IT审计进行理论和实践探讨的基础上,就未来我国商业银行IT审计工作的开展提出了一些前瞻性的看法,即遵循先进的国际审计标准,突出技术特色和风险导向,进行IT审计人员的技术角色划分,大力开展非现场IT审计,建立国际标准框架下的具有各商业银行特色的IT标准和规范体系,这样才能达到IT审计和IT治理的真正目的。     

Foreign Trade Needs to Break Through the Besieged Bottom

The predicament in China＇s foreign trade has been turned over as an old page and the favorable balance in the first half of 2010 is narrowing, which both predict a basically balanced development of Chinas foreign trade. But our export industrial chain calls for an urgent upgrading. Export and import in the foreign trade does not speed up its recovery without obstacles.     

The negotiations on agriculture in the Doha Development Agenda Round: current status and future prospects

The paper briefly discusses developments in the negotiationson agriculture in the WTO Doha Development Agenda Round fromJanuary 2000 to September 2005 and identifies the main elementsto be considered when speculating on the outcome of the MinisterialConference in Hong Kong.     

浅谈地勘单位融入地方经济

本文论述了地勘单位融入地方经济的重要意义以及对加快转企步伐,加强企业化经营重要性、必要性、长期性、紧迫性的认识,把握并处理好几种关系和几个原则。     

现代管理和中国传统文化

管理模式和经济发展逃脱不了文化环境，也无法回避文化话题。20世纪90年代以来，企业管理正在经历深刻变革，出现了多种文化复归现象。面对着管理文化的深刻演变和发展趋势，许多有识之士再一次把目光运转到中国传统文化之上，因为中国传统文化的内涵可以为新世纪管理文化的生长提供思想资源，现代管理可以从中国传统文化中汲取丰富营养；对传统文化的现代诠释，可以为解决现代管理面对的许多重大问题发挥积极作用。     

地勘单位改制面临的问题及对策

本文对地勘单位改制将要面临的问题从多层面进行了分析,同时相应地提出了解决对策和措施,并对地勘单位迫切面临改制的各企业按竞争实力及规模提出了相应的改制方案。     

福建海洋事业蓬勃发展

海,是福建省的“半壁江山”。本省海域面积13.6万平方公里,大于陆域面积。历史上就有“开海兴闽”之说。改革开放以来,本省高度重视海洋开发与管理工作,把开发与保护海洋资源,大力发展海洋经济,作为一项事关长远和牵动全局的战略性工程来抓。省委、省政府先后作出“大念山海经”、“全面开发海上田园,