我国会计人员继续教育的历史沿革与现实反思

我国会计人员继续教育走过了一条从无到有、从无序到规范的发展轨迹,为我国会计人才培养、企业发展乃至国家经济持续发展做出了重大贡献。但在实践过程中仍存在职能部门管理缺位与越位、培训机构社会责任缺失和持证人员及其所在单位积极性不高等问题。需要不断提高主管部门的监管能力,加大对培训机构的考评力度,大力推行多元化的继续教育模式,并落实好对持证人员及其所在单位的激励与约束机制。     

外资主导型出口导向战略的“大国困境”:长三角经济发展的困境与对策

文章通过对当代中国,尤其是长三角地区近年来面临的国际贸易条件恶化、资源和环境问题导致的企业脆弱性进行分析,得出结论：长三角经济发展中的问题是工业化发展战略导致的,文中称之为外资主导型出口导向工业化战略的＂大国困境＂。接着文章分析了大国困境的形成原因,认为缺乏国内市场开发、工业技术的弱原创性是导致大国困境的根本原因。更为严重的是,工业化战略的内在缺陷会导致经济发展中对这种战略的依赖性会不断加强。然后分析了长三角地区是如何走上这一条外资主导型出口导向之路的。文章认为,低下的工业技术基础、狭小的国内市场和无效率的金融制度是这种外资主导型工业化战略的形成原因。     

Recognizing and Resolving Social Dilemmas in Supply Chain Public–Private Partnerships

The public–private partnership (PPP) is a popular strategy for creating global sustainable value. However, many PPPs struggle to realize their value‐added potential. Why do some public–private partnerships succeed while others fail, and how may those struggling succeed? Combining supply‐chain integration and social dilemma perspectives into the conversation of PPPs, we examine the dynamics and psychology of cooperation necessary for PPP success. Addressing the first part of our research question, we recognize three social dilemmas that can manifest while managing PPP supply chains: a give‐some dilemma, a take‐some dilemma, and a give‐or‐take‐some dilemma. To address the second part of our research question, we present a taxonomy of strategies resolving these PPP social dilemmas through the enhancement of trust, self‐efficacy, and social responsibility. We discuss implications for PPPs, supply‐chain, and social dilemma literatures.     

生命困境之大学生生命教育

当前大学生自杀或者他杀事件时有发生,缺乏追求、虚度光阴现象更是常见,大学生此类事件的频繁发生,凸显出现代高等教育生命教育的缺失,导致大学生生命意识淡薄、生活质量不高及生命意义缺乏。高校在认清当前大学生"生命困境"的基础上,从生命意识出发,引导大学生认识生命、珍爱生命,提高生命质量,寻找生命意义,实现生命价值。     

高职院校推进校企合作过程中的管理困境及其突破

高职院校的校企合作难以推进的原因,主要来自于两个方面：机制未理顺和管理难点未突破,本文主要从第二个方面进行了探究,发现校企合作的过程中,无论是校方还是企方,在管理上都存在一系列的困境,阻碍了合作的推进和深化,应该从五个方面着手突破这些管理的困境。     

Ethical Decision Making and the Employed Lawyer

This article addresses one of the more disturbing questions raised by the major financial failures of the recent past; namely, how it could be that professionals, highly trained both in ethics and technical disciplines, should apparently collude with management in corporate misbehaviour. The article builds on evidence suggesting that professionals in employment contexts find ways of adapting in order to minimise perceived or actual conflict between their professional and organizational obligations and that this, in turn, may affect the way in which they exercise professional judgment. It uses identity theory to propose that professionals may adopt modified identities when employed and that these identities may be expressed, in part, in the way in which they resolve ethical dilemmas. The article reports on the results of a qualitative study in which corporate counsel showed evidence of adopting these identities. The findings suggest that this line of research offers insight into a far more complex world of employed professionals than that traditionally hypothesised and that the popular approach of regulators and others to monitoring corporate governance by appointing professionals as gate-keepers within the organization is perhaps problematic.     

虚拟企业战略制定面临的困境与对策

首先探讨了虚拟企业战略的作用及战略制定的基本要求,其次从三个方面分析了当前虚拟企业战略制定所面临的困境,最后提出了解决虚拟企业战略制定问题的三个对策。对现实工作具有一定的理论指导意义。     

中小企业产学研合作中的“囚徒困境”

文章首先针对“中小企业产学研合作中,潜在的合作策略如何在不合作占优势的环境中取得立足之地”这一命题,从分析中小企业与学研机构自身的性质特征出发,寻找两大组织合作的必然性,同时也发现两者合作的艰巨性.这一艰巨性为中小企业产学研合作的“囚徒困境”的产生埋下隐患.然后基于参与人都是理性的假设,揭示了中小企业产学研合作的“囚徒困境”的形成过程,并由此得出结论:改变博弈结构是破解中小企业产学研结合中“囚徒困境”的根本之道.     

“数字营销”微博圈的实证研究——基于社会网络分析视角

以"数字营销"微博圈为实证研究对象,采用社会网络分析方法从"关注"和"互动"两个维度分析该微博圈成员特征,利用UCINET软件绘制出社群图并进行中心性和凝聚子群分析。结果表明该微博圈中明星用户之间交流频繁,普通用户则基本扮演围观的角色,存在明显的交流困境。针对此现象,提出优化建议,让微博圈的交流更加轻松和有效。     

企业经营困难背景下裁员和待岗的两难悖论及解决路径

企业发生经营困难,在不得不做出裁员或者待岗的选择时,往往处于两难的境地。现行法律政策环境,无论是对企业还是对劳动者,其保护都是不周全的,往往使当事人陷入两难。要探寻解决问题的路径,有必要反思我国现行法律政策存在的不足,重塑待岗制度,进一步完善休假制度,以解决现实中企业和劳动者面临的难题。