浅析企业战略成本管理

阐述战略成本管理的核心-目标成本，并对其的制定，执行与控制等主要环节做了简要的分析，同时结合企业实际强调实施战略成本管理应从自我评价入手，对各种影响因素进行分析。建立具有中国特色的成本管理新模式。     

在虚拟的刀光剑影中游走

阴霾的天气容易让人想不开，城市的纷乱，多少有些无奈。而有些人可以抛弃环境的影响，逃遁或者投入到美妙的图景中。     

E-banking comes to town: Exploring how traditional UK high street banks are meeting the challenge of technology and virtual relationships

UK high street banks are continuing to extend the choice of channel through which customers can manage their moneycolon; an obvious example is e-banking. They have been keen to exploit technological advances and changing customer attitudes to alternative channels. Additionally, competition from leaner new market entrants has provided an added incentive to adopt new approaches. In the light of such developments, it is worth reflecting on the changing nature of the bank–customer relationship. This paper suggests that banks are finding it difficult to manage relationships effectively due, in large measure, to the sheer volume of customer data generated by new interactive, technology-based channels. Paradoxically, it seems that the more data banks have about customers the less likely they are to know them on a personal level. It is further suggested that channels such as e-banking potentially reduce the level of personal contact between bank and customer to the extent that a ‘virtual’ relationship develops. This paper concludes that, given the tendency towards ‘virtualisation’, it is inconceivable that bank–customer relationships will become any more intimate in the future. Indeed, a greater degree of personalisation in customer communication may be the very best that banks are able to offer.     

导游词创作中应遵循的四项基本原则

随着导游“资格证书”及“等级证书”制度的实施,广大导游员只有认真钻研业务知识才能满足旅游大众对导游讲解水平日益提高的要求。因而导游词的创作正逐渐受到旅行社及广大导游员的重视。一篇正确、清晰、生动、通俗的导游词,经过导游员的传播,可以使游客感到旅游生活妙趣横生,对旅游目的地留下经久难忘的印象。     

我的经济理论研究简要回顾

文章简要回顾作者自党的十一届三中全会以来在经济理论研究中的一些观点,涉及生产力、生产关系、私营经济的发展、经济体制改革、市场调节、社会主义市场经济的内涵、国有企业改革、经济增长与发展、劳动价值理论等不同内容,以期与广大经济理论研究者分享。