商业银行业务创新的实践及加快创新步伐的建议

为借鉴发达国家,尤其是美国金融创新的成功经验,进一步加快我国银行业的创新步伐,本文在对美国银行业创新一般规律把握的基础上,从业务创新的主要表现、利率管理的影响、银行融资地位的变化及业务创新的结构等方面,系统分析了我国商业银行业务创新的特点与问题,认为国有商业银行的制度缺陷、分业经营的限制、利率管制的阻碍和监管政策的不匹配等是制约我国商业银行业务创新活动的主要因素,并从推进国有商业银行体制改革、改善监管方式、加快利率市场化进程、完善法律监督等方面提出加快我国商业银行业务创新步伐和提升创新水平的主要对策.     

应用型本科国际贸易实务课程的改革与探索

应用型本科教学组织过程中要突出"应用",即在教学方案、课程设置和课堂教学方面要重视实践教学,实现理论与实践环节的交叉融合。国际贸易实务是国际经济与贸易专业的专业主干课,本身的实践性很强,在传统教学中往往将这门实践课按照理论课的模式来讲授,被理论化的实践环节很抽象不易被学生掌握和吸收,我们要从课内实践、模拟实训和校外实践三方面来强化本专业学生的实践能力,以实践实用为目的,以就业为导向来组织国际贸易实务的课程教学,提高国际经济与贸易专业毕业生的实际动手能力和就业竞争力。     

Converging New Public Management Reforms and Diverging Accounting Practices in Flemish Local Governments

This paper aims at presenting a comparative study of the diverging development of accounting reforms in Flemish local governments in terms of accounting from a technical point of view. On the one hand, the objectives and the framework of current governmental accounting reforms aiming at improving New Public Management are currently converging. On the other hand, a conceptual examination reveals that the prescribed accounting practices are widely diverging and apparently this is also the case for the practical implementation of the reformed accounting systems. By way of conclusion, a number of possible reasons for this unsuccessful proliferation are presented.     

Financial Accounting Reform in Flemish Municipalities: An Empirical Investigation

This paper examines the cross-sectional differences in the level of adoption and implementation of the financial accounting reform in Flemish municipalities. For the first time ever in Belgian governments a cash-based budgetary accounting system is obligatorily being supplemented by an accrual accounting system. This study is based on an empirical analysis of municipal accounting practices and annual accounts 1995 in Flanders. The findings indicate that municipalities are coping with a lot of problems regarding transferability of business accounting and the study reveals significant factors explaining the level of compliance with the reformed accounting regulations.     

Measurement in Financial Reporting: Half a Century of Research and Practice

The paper explores developments in the choice of measurement method in financial reporting over the half century that has elapsed since the foundation of Abacus in 1965. The discussion is confined to the specific problem of measuring individual assets and liabilities, rather than the wider problems of the choice of measurement unit (as in inflation accounting) or capital maintenance (as in income measurement). Changes in financial reporting practice and standards are considered in relation to developments in academic research. This has been a two‐way process: research has been stimulated by problems of practice, and practice, particularly as embodied in standards, has been influenced by the results of research. Both have been influenced by significant events in the world economy, notably the inflation of the 1970s and the global financial crisis that started in 2007. Historical cost has retained its position as the predominant measurement technique in practice, but considerable progress has been made in the implementation and understanding of current value measurements, although the principles for choosing between alternative current values (particularly ‘entry’ values as opposed to ‘exit’ values) require further exploration by standard setters, assisted by academic research.     

改革开放40年乡村发展的历程与经验启示

党的十九大首次提出了"乡村振兴"战略,但乡村振兴的实践早已开启,并不断推动我国乡村跨越式发展。从改革开放40年的历史动态中认识乡村发展,就会发现了其理论内涵在不断丰富;与理论内涵的演进过程相对应,乡村发展历经五个阶段,即：乡村经济的初步振兴、改进乡村治理的探索、中国特色的社会主义新农村建设、社会主义新农村建设和走中国特色社会主义乡村振兴道路;由此形成了四条基本经验：正确把握农村改革的基本规律、与时俱进地推进全面深化改革、树立以农民为中心的发展理念、构建和完善以基层党组织为核心的乡村治理体系。     

工商管理类专业实践教学改革研究

工商管理类专业实践教学 ,大致有演示教学、案例教学、单元练习、校内模拟实习、校外生产实习、社会调查、项目设计、撰写论文等。要综合运用和选择教学手段和方法 ,建立大管理学科综合模拟实验室 ,强化专业实习基地建设 ,把实践性教学落到实处。     

校企合作共建社会体育专业（赛马产业管理方向）实训基地的实践研究

实训基地建设是教育培养技能型人才必不可少的一个环节,该文分析了校企合作共建社会体育专业（赛马产业管理方向）实训基地的具体措施及取得的成效,提出了进一步建设的建议。     

民办本科院校经济管理专业实践性教学初探

分析了本科院校的教育定位和经济管理类专业的教学模式;探讨以信息和信息技术完美的结合为实践型教育的支撑点,倡导学校具体教学单位与专业软件开发商共同研究开发出经济管理专业的应用型教学模拟软件并用于教学的问题。