浅论现代成本会计

经济全球化的深入发展,知识经济的出现,产业结构的变化,市场的激烈竞争,全面质量管理的要求使得会计赖以生存的基础发生了深刻的变化,成本会计也正经历着前所未有的变化.由传统成本会计演变为现代成本会计,由此提高成本会计水平,必须完善成本会计理论体系;实行适合我国国情的成本会计方法提到日程上来.     

强化企业财务管理分析

依法理财贯穿于企业财会工作的各个方面,反映了会计管理活动的基本特点和基本要求,是财会工作必须遵循的基本原则.本文论述了依法理财的重要性,并就如何依法理财等问题进行了探讨.     

民间投资与产业转型——以浙江省为例

本文以浙江省为例,利用浙江改革开放后30多年的数据资料,对民间投资比重和三次产业的比重进行协整建模分析,分析结果表明,民间投资对浙江三次产业结构的变化起到重要的作用。民间投资比重上升是拉动浙江第三产业比重上升的原因,从而也说明了浙江第三产业的发展主要是依靠民间资本的投入;但对第二产业而言,民间投资对其的作用是反向的,这说明浙江第二产业的发展主要不是依靠民间资本的投入,而是依靠政府的投资。     

公共住房运行模式新探索

住房问题是关系民生和社会稳定的重大问题,其中政府提供的公共住房是解决这一问题的重要措施.虽然住房市场化对我国的改革开放具有巨大的推动作用,但是公共住房在其具体运行机制中仍面临着许多困境.文章试图通过探索公共住房运行新模式来解决中、低收入家庭的住房问题.     

Dusseldorf's Pro-China Strategy

Since 2004,the number of enterprises China has invested in Dusseldorf has tripled.This is attributed to Dusseldorf's “proChina” strategy,which aims at providing investors with customized and oneto-one service guidance to help them adapt to the local conditions and step onto the track.So far,Dusseldorf has become a region in Germany with the fastest growth in the number of Chinese enterprises,revealed Uwe Kerkmann,Director of the Germany Dusseldorf Economic Promotion Bureau,in an interview with China's Foreign Trade.     

Contemporary Art and Classical Art Shining at the Same Art Fair

As one of the most influential art fairs in Asia,“Art Beijing 2012” was closed on May 2 in Beijing Agriculture Exhibition Center.Ihis year,“Art Beijing - Contemporary Art Fair” and “Art Beijing - Classical Art Fair” were held jointly.According to the statistics from Art Market Research Center (AMRC),the four-day Art Beijing 2012 art fair had an exhibition area of 20,000 square meters (with a year-on-year growth of 46％),160 exhibitors (35％),with the ratio of domestic and overseas exhibitors being 5∶1.This year,the number of visitors totaled 52,000 person times,up by 30％.     

完善贫困县政府采购制度的探讨--基于博弈理论的分析

县级政府采购工作虽然已经展开，但由于我国贫困县财政情况比较复杂，导致县级政府采购存在许多问题。本文通过博弈分析，提出了完善采购资金管理、规范采购预算、创新采购模式、建立县级政府采购信息系统、建立全方位的监督机制等对策完善贫困县政府采购。