会计专业本科人才培养目标及对策研究——基于改革开放30年来会计专业本科人才培养目标的变迁

结合30年来会计专业人才培养目标的变迁规律与近年来国外会计专业人才培养的变动趋势,对于在新形势下如何深入理解复合型人才培养目标予以具体阐释;并探讨了我国会计教育的未来发展方向及研究重点,提出了新形势下培养会计专业人才的对策,希望促进我国现阶段及未来一段时期内会计专业教育教学的发展。     

基于战略视角的农村金融区域供给考量

农村经济结构的调整、农业产业的升级引起金融供给结构的变化,农村金融必须从战略的高度考量区域金融供给的目标和重点,把握金融发展与改革的政策取向。在财政支农支出有限,城市带动农村的能力短期内不可能迅速提升的现实条件下,发展农业生产必须寻求国家财政金融政策的特殊支持,在用活各种金融政策与各种金融手段的合力上作文章。     

Asset prices and business cycles under market incompleteness

In this paper, we study the quantitative implications of a real business cycle model where the firm is the capital owner, households are heterogeneous, and markets are incomplete due to restricted asset trade. Since, under these assumptions, the usual firm objective is no longer well defined, several non-standard objectives are incorporated into the model. These include variants of market value maximization and a utility function for the firm. We find that the presence of market incompleteness alters little the behavior of asset returns. On the other hand, the behavior of the macroeconomic aggregates is quite sensitive to the firm objective, which affects the capital accumulation path. In contrast to conventional findings, capital is not necessarily higher when markets are incomplete. In addition, the different capital accumulation effects imply that shareholders with different asset wealth might prefer different firm objectives.     

The logic behind foreign market selection: Objective distance dimensions vs. strategic objectives and psychic distance

The aim of this paper is to highlight the importance of the firm’s strategic objectives regarding the choice of countries for foreign expansion, complementing the existing literature on the internationalisation process. Through a multiple case study methodology, we conduct a comparative analysis of three Brazilian ventures that have internationalised in Italy, and three Italian firms that have internationalised in Brazil, seeking to investigate the firms’ decisions on the selection of foreign markets. We consider jointly the objective aspects of distance, the overall perceptions of the decision-makers in relation to the differences between the domestic and (potential) host countries, and the firm’s strategic objectives. This research contributes to International Business studies by revealing the role of firm-specific strategic objectives as determinants of foreign market selection, in addition to, or even on top of, the dimensions of objective distance and psychic distance.     

多目标条件下国有企业产权转让的机制设计——基于我国东、中、西部三地区不同行业典型案例的实证分析

企业产权转让往往牵涉到企业各利益相关者利益的重新调整,如何从机制设计上保护和实现各利益相关者的合法权益,成为理论界与实践部门共同的心声。本文基于我国东、中、西部三地区不同行业有代表性的企业产权转让现实案例,详细考察了多目标条件下国有企业产权转让供求双方面临的现实约束以及相应的行为选择,提出了一种三位一体化的产权转让机制,该机制通过对协议转让、招投标和拍卖三种转让方式的创新组合与安排,在一定程度上实现了潜在投资者在产权转让价格与非价格两个维度上的竞争,从而使产权转让能够很好地兼顾不同的目标,满足各利益相关者的合法权益。     

高等职业院校推行项目负责制的目标指向与技术设计

文章探讨了高职院校项目负责制的内涵,界定了高职院校项目负责制的目标指向,研究了高职院校实施项目负责制的实施原则、工作任务项目化和项目负责制的管理体系等问题,从技术层面对高职院校实施项目负责制进行了规划设计。     

Goal! Profit Maximization Versus Win Maximization in Soccer

In this paper we estimate the best responses of soccer clubs to the choices of other clubs in Spanish and English leagues over the period 1994–2004. We find that choices are more closely approximated by win maximization than by profit maximization in both leagues. We examine club characteristics that might explain variations in choices between Spanish clubs.      

会计目标之纠正

会计目标是现行财务会计理论研究之起点,因此对会计目标的调整就是会计研究思路的修正.在归纳会计目标发展的基础上,并通过对目标与功能概念的辨析,认为如今的会计目标实际上是对会计信息功能概念的错位.进而,通过对实现会计信息功能的分析,提出了切合实际的会计目标─反映主体真实的财务状况,并认为现行会计理论实际上是建立在该目标基础上的.     

基于价值工程的汽车运输车辆选择多目标优化方法

提出应用价值工程选择汽车运输车辆的多目标优化方法。通过功能分析和分层次的模糊评判,建立车辆选择的功能系统和确定备选车辆的功能量值;最后通过功能评价,得出在给定环境下考虑多种因素影响的车辆的最佳选择方案,实现根据不同的约束条件对车辆选择进行的多目标优化。     

四川省乡村振兴的战略目标与路径分析

［目的］乡村振兴作为我国工农城乡关系发展到新阶段的新战略,是我国在新时代做出的战略抉择。以实例为基础,深入研究实施乡村振兴中的目标、重点、实现路径等,有助于科学推进乡村振兴战略。［方法］文章根据已有研究成果和实地调研情况,运用理论分析与实证研究相结合的方法,分析了四川省乡村振兴过程中的制约因素、目标、重点及战略路径。［结果］四川省乡村振兴的现实基础与浙江、江苏等沿海省份差距较大,主要制约因素有土地细碎化、农产品竞争力不强、农村基础设施薄弱、乡村生态环境有待改善、多层次人才匮乏和治理能力面临挑战等。［结论］明确了四川省乡村振兴要以涉农产业蓬勃发展、生态环境根本改善、文明乡风基本形成、乡村治理体系更加完善和生活富足为目标,以衰退地区和深度贫困地区作为重点,以特色优势产业发展为核心,以村庄整治和宜居乡村建设为突破口,以贫困人口同步小康为关键,以激活土地要素为措施,以壮大集体经济为抓手,通过“融合”“绿色”“善治”“人文”“差异”和“激活”六大战略路径实现乡村振兴。