现代会计理论体系的起点理论评述

现代会计理论体系的起点理论,又称现代会计理论体系的逻辑起点理论,是指构成现代会计理论体系的出发点,是该学科理论体系赖以推理论证的最本源性的抽象范畴,它不仅是构成理论体系的组成部分,而且亦是对该学科理论体系的构成具有决定作用的前提理论。现代会计理论体系的逻辑起点理论是会计界在现代会计理论体系问题上讨论最多、争议比较大的热点和难点,存在诸多不同的观点。本文对此进行综合评述准确地说,作为一门实用性很强的分支学科,选择会计目标为逻辑起点比较合适,可以体现该学科的实用性。     

国有资本预算制度的构建目标、原则与基本框架

我国新型国有资产管理体制的建立,引发了如何对国有资本进行监管的思考,而建立国有资本预算制度是一个重要的措施.本文从国有资本预算制度的财务监管功能定位出发,对国有资本预算制度的构建目标、原则和基本框架进行了研究,并对国有资本预算的编制系统和国有资本预算的审核监督系统进行了深入探讨.     

虚拟团队构建过程中的人力资源问题探析

公司越来越意识到虚拟团队不仅可以提高公司的灵活性和对市场变化的响应速度,而且还能够降低成本。当组织计划建立虚拟团队时首先应当确定的团队任务及相关决策,其中的重点是使命描述、人员选拔以及任务设计。     

会计准则的供给与需求

会计信息是一种典型的公共物品,由于存在“市场失灵”、“政府失灵”,无法从根本上回答是政府制定会计准则还是由民间机构制定准则。从准则的供需角度出发,我国会计准则与美国以及国际会计准则的不同具有必然性,因为供给与需求不同,导致各国会计目标不完全相同。目标如不一致,所采用的会计政策与会计方法就会有侧重。     

惟平惟准 近知近仁——兼评山东工商学院校训

“惟平惟准,近知近仁”含义丰富,对于人生、市场乃至各类管理,都是一个极则。平准是平均、平衡、协调。平,有平衡、平和、平均、平等、太平、和平等意;准,有准的、准则、准绳、标准等意。知是智慧,仁是仁慈。“惟平惟准,近知近仁”要求思维处事讲究利用高标准力求平衡,自强不息。高标准就是大智慧、大仁义和大勇猛等品性,是高级人才的优秀素质。     

可持续增长率与财务管理目标相关性分析

可持续增长率是企业现有财务资源所能够支持的销售收入的最大增长率,代表企业最适宜的增长速度。企业的财务管理目标是企业价值最大化,而决定企业价值的重要因素是由销售收入增长所带来的未来现金流量。企业以可持续增长率作为销售增长目标,有利于企业价值的持续增加;而将企业价值最大化作为财务管理目标又有利于企业的可持续增长,可持续增长率与财务管理目标密切相关。本文将以可持续增长率与财务管理目标的相关性作为研究起点,试图从财务管理目标的角度来进一步认识可持续长率。     

Social capital,user motivation,and collaborative consumption of online platform services

Collaborative consumption is broadly defined as sharing, obtaining, and giving access to products and services through peer networks online. As it is expected to resolve the societal and environmental problems, quite a few studies investigated consumers’ motivations that lead to positive attitudes and intention for collaborative consumption. This paper aims to study the determinants that motivate participants to perceive a positive attitude towards collaborative consumption focusing on three salient traits of social capital (shared goal, social interaction tie, and norms of reciprocity). The study found that social capital exerts a more substantial influence on intrinsic motivation (enjoyment and sustainability) than extrinsic motivation (economic benefit). The study also found that different social capital traits display different effects on motivation. In particular, the shared goal was a key determinant of both intrinsic and extrinsic motivation. And all three motivations positively affect collaborative consumption attitudes.     

Up in smoke: demarketing and consumer smoking cessation

The concept of demarketing refers to the use of marketing techniques to reduce or eliminate demand for a product or service. A review of the demarketing literature relating to health and specifically antismoking initiatives indicated that, while research on this topic exists, much of it is not grounded in an acceptable attitudinal or behavioural theory. After determining the importance placed by a sample of 18–24‐year olds on nine demarketing initiatives, two dimensions were identified that best explained this construct. Items within these dimensions were summed and averaged to form single variables, which were then used to form the attitudinal component of the Model of Goal Directed Behaviour. The findings showed that two of these variables – one that captured product packaging aspects and another that consisted of place and price items – significantly influenced the desire to quit and indirectly influenced the intention to quit. Anticipated positive emotions, frequency of quitting attempts and perceived control over quitting also positively influenced the desire and/or intention to quit. The article concludes with a discussion that interprets these findings from a theoretical and practical perspective and suggests directions for future research.     

建筑安装岗位能力分析,强化学生职业能力培养

建筑企业需要更多的高素质复合型、技术型人才,以增加企业的在市场中的竞争力。高等职业教育作为高等教育发展中的一个类型,它培养目标符合企业对人才的需求。通过对建筑安装岗位能力分析,强化高职院校在建筑安装专业人才培养过程中的学生职业能力的培养目标。     

基于目标满意改进的辽宁农产品出口影响因素分析

辽宁是农产品出口大省,虽然出口额呈逐年上升趋势,但近几年受国内外不同问题和因素的影响,导致辽宁农产品出口出现了瓶颈。本文在总结了辽宁农产品出口的现状的基础上,探讨了辽宁农产品出口的问题,以此总结了影响出口的因素,并基于目标满意对影响因素进行了分析,最终提出了解决措施。