浅析企业和谐会计的构建

在经济全球化的背景下,金融危机对我国企业的影响非常大,综观我国当前的宏观经济环境和微观经济环境,都将对企业会计产生不同程度的影响。     

中国成本管理体系研究的现状与未来——改革开放30年回顾与展望

从中国成本管理研究的实际出发,通过文献整理,着重对改革开放30年来中国成本管理体系的研究现状、体系创新及未来走向进行回顾与展望。     

Using enterprise architecture artefacts in an organisation

As a tool for management and planning, Enterprise Architecture (EA) can potentially align organisations’ business processes, information, information systems and technology towards a common goal, and supply the information required within this journey. However, an explicit view on why, how, when and by whom EA artefacts are used in order to realise its full potential is not defined. Utilising the features of information systems use studies and data from a case study with 14 EA stakeholder interviews, we identify and describe 15 EA artefact use situations that are then reflected in the related literature. Their analysis enriches understanding of what are EA artefacts, how and why they are used and when are they used, and results in a theoretical framework for understanding their use in general.     

安徽文化“软实力”现状分析

在新形势下,安徽要崛起,就要在提升"硬实力"的基础上提升"软实力",其中文化"软实力"更是核心要素。因此安徽要利用文化"软实力"资源,发展软产业,赶上全国经济平均发展水平;就要透彻分析安徽文化"软实力"的现状,分析其优势和劣势,从而有的放矢。文中引入"区域软实力"这一概念,分析安徽文化"软实力"现状,为安徽文化"软实力"的提升提出了共同的认知基础。     

价值计量的现值和公允价值

现值技术和公允价值会计是当前国际会计的两个前沿问题。文章评述了国内外现值和公允价值的相关研究,剖析了现值和公允价值研究的难点,并论述了公允价值在我国新会计准则中的运用。     

由汶川地震看应急物资的储备与管理

地震灾害会造成人员伤亡、财产损失、环境和社会功能的破坏。2008年5月,我国四川汶川县发生里氏8.0级大地震,造成了巨大的人员伤亡与财产损失。文中将从本次汶川特大地震灾害出发,探讨我国如何建立一套完善的地震灾害应急物资储备与管理系统,为地震灾害的救援、重建等一系列工作提供有力的帮助。     

我国耕地保护形势与应对策略

研究的目的是探索当前我国耕地保护存在的问题和保护的对策。研究的方法是文献资料法和比较分析法。研究的结果是通过对近年来的数据分析,表明我国人地矛盾极为尖锐和突出,特别是耕地保护面临前所未有的压力。研究的结论是增强国土忧患意识,大力推进科学发展;完善农村土地制度,发挥农民主体作用;创新耕地保护机制,发挥市场基础作用;遏制地方政府冲动,发挥制度约束作用。     

我国矿产资源可持续开发利用的战略意义与主要途径

矿产资源短缺和开发利用中的浪费问题,不仅严重影响着我国当前经济的快速发展,而且也制约着我国今后经济社会的可持续发展和全面建设小康社会目标的实现。因此迫切需要转变经济增长方式,实现矿产资源的可持续开发利用。本文从用可持续发展思想指导矿产资源合理配置,科学确立矿产资源战略,健全矿产资源可持续开发利用的法律体系,大力发展循环经济,运用科技手段推动矿产资源的可持续开发利用,拓展矿产资源开发领域,加大政策扶持力度,切实加强矿产资源管理等八个方面提出了实现矿产资源可持续开发利用的途径。     

常态化疫情防控下跨境物流行业发展态势与对策

我国目前处于常态化疫情防控阶段,跨境物流行业在后疫情时代下有更广阔的发展前景和行业发展潜力。我国为了更好地顺应当下数字化发展,缓解疫情带来的损失,提出了构建国内国际双循环相互促进的新发展格局。基于此,针对目前跨境物流行业存在信息不对称、物流成本高的难题,文章提出采取多行业协同发展、加强数字化渗入跨境物流行业、增加海外仓的建设、打造联盟式的生态网络等针对性措施,使跨境物流行业在数字化发展潮流中稳步前行。     

The Global Leadership Life Inventory: development and psychometric properties of a 360-degree feedback instrument

The purpose of this paper is to describe the design of Global Leadership Life Inventory (GlobeInvent), a 360-degree leadership feedback instrument. This instrument is presently used in executive programmes to help identify the operational mode of individual executives. Proper use of this instrument enables the user to determinate those areas of leadership behaviour where improvement is needed.

Because most studies pay attention only to the surface manifestations of leadership, most leadership feedback instruments, in turn, are not concerned with the psychodynamic processes that underlie leaders' character and behaviour. To address this gap, the GlobeInvent is based on a clinical orientation to the study of leadership. This approach provides a more complete analysis of the ‘inner theatre’ of leaders?–?that is, what makes them tick?–?as well as measuring the dynamic, two-way relationship between leaders and followers.

The first step in designing the instrument was to pinpoint significant themes pertaining to exemplary leadership. To that end, semi-structured interviews with senior executives were held. The leadership dimensions that emerged from that process were then tested on an international sample of senior executives. Analysis of the data from the testing confirmed the existence of twelve robust dimensions with a high reliability and internal consistency.

Because the GlobeInvent is a 360-degree feedback instrument, this article addresses differences between ‘Self’ scores and scores given by others (‘Observers’), gender differences in scoring and the influence of nationality, management experience and age on test results. The implications of using such an instrument as a 360-degree feedback tool are reviewed, and suggestions for future research are offered.