基础研究与实验会计学的基础理论框架体系——基于会计实验发展现状的研究

中国的会计实验已走过了54年的历程,目前却陷入了一种发展的“困局”。如何使其突破困局并获得长远发展？这是教育界普遍关心的重大问题。笔者通过调查发现：关健在于加强会计实验的基础研究,正确确立研究目标并建立实验会计学的基础理论框架体系。     

农业遗产保护和开发模式的探讨——以浙江省为例

中国悠久的农业文明发展史留下了丰富的农业遗产,在城镇化快速发展的今天,农业遗产的保护和开发亟待提高认识,处理好保护和开发利用的关系,农业遗产的保护和开发以活态保护和农村经济社会可持续发展相结合为原则,在发展思路上和各类物质或非物质遗产项目的申报相结合,和生态环境保护、生物多样性保护相结合,从发展生态循环农业入手。农业遗产保护和开发利用的典型模式有生态农业观光园,结合地方农业特色举办节庆活动建设休闲农家乐基地,打造乡村旅游度假胜地。     

An empirical investigation of organizational memetic variation

The potential of a theory based on organizational memes in coevolution with the environment has been postulated, but remains empirically under-developed. This study explores whether understanding organizational memetic variation is empirically possible and, if so, whether it might, with further development, provide managers with early indications of a misalignment between organizational action (operationalized as memetic variation) and strategic intent—the amount of memetic variation needed to stay aligned with the competitive environment. A method for empirically identifying knowledge-based memes in everyday practice is developed. It stems from modern advances in genetics allowing micro-level changes in genes to be linked to macro-environmental dynamics. Using the concept that memetic variation is caused by everyday, uncontrollable uncertainties of interpretation, memetic variation is reduced to seven categorical types. A highly exploratory quasi-experimental design allows a preliminary comparison of a would-be innovative ‘Portfolio Management Committee’ with self-organizing Internet chat-room settings that are representational of open-source innovation. Results are consistent with predictions showing that higher levels of variation are seen in the latter, despite the former’s strategic intent of innovating to stay aligned with a dynamic environment. Further work is needed, however, to test reliability and validity.      

高校科研促进黑龙江省“八大经济区”和“十大工程”战略目标实现的对策

阐述我国高校科研的现状及黑龙江省高校科研优势,分析高校科研对社会经济发展的作用,并结合黑龙江省"八大经济区"和"十大工程"战略目标,提出了以立足区域经济发展完善高校科研转化机制、打造创新平台、推进产学研合作、加快成果转化等对策,以服务于地方经济,推动区域经济发展。     

Epistemological foundations for the assessment of risks in banking and finance

This article presents the epistemological and conceptual foundations on which current attempts to model crises and assess financial risks are based. It draws a distinction between two research programs, in Lakatos' sense: on the one hand, crises understood as structural events within a cycle; on the other hand, crises seen as statistical tail events. The methodological, theoretical and practical consequences of such a dichotomy are exposed. A crucial difference lies in the assumptions about change in the causal processes generating economic outcomes, especially asset returns. Furthermore, this article insists on providing conceptual definitions of key terms that have distinct meanings within the two research programs.     

基于反倾销应诉的企业内部控制研究

一直以来,我国出口企业遭遇反倾销调查呈愈演愈烈之势,而我国企业普遍存在“应诉率”“胜诉率”双低和最终裁定的反倾销税率较高的问题。企业出现“两低”、“一高”的主要原因在于内部控制制度不健全,缺乏良好的内部控制环境,风险意识淡薄,控制程序和内部监督不到位,不能有效实施信息沟通。因此,从反倾销应诉的视角研究企业内部控制,加强内部控制建设,提高会计信息质量,是提高出口企业反倾销诉讼的应诉率和胜诉率的根本途径。     

西班牙国家科技研究与创新规划及其对中国的启示

我国已经进入到制定科技创新规划的新阶段。为更好地学习国外经验,选取制定过7次科技创新规划的西班牙为对象,在梳理其科技研究与创新规划的基本情况的基础上,对《西班牙国家科技研究与创新规划(2013-2016)》的制定过程和主要结构及内容进行了系统概括,继而分析了西班牙科技研究与创新规划的主要特征,最后提出其对中国制定科技创新规划的启示。     

Job satisfaction in aging workforces: an analysis of the USA,Japan and Germany

In light of the dramatically aging workforces in many industrialized countries, age diversity management will become a major challenge in human resource management. To successfully handle an age-diverse workforce, it is crucial to understand how employees of different ages can be motivated. This paper analyzes age's moderating role in the relationship between situational job characteristics and job satisfaction. To control for the potential influence of the cultural and institutional context, we use data from the USA, Japan and Germany. Findings show that older employees' job satisfaction is driven by different factors than younger employees: older employees put more emphasis on good relationships with colleagues, while income, advancement opportunities, job security and having an interesting job are less important. However, these effects are mostly nation-dependent, which underlines the importance of conducting cross-cultural or cross-national aging research.     

中期财务报告准则的比较研究

为提高上市公司会计信息质量，更好地保护投资者利益，2001年11月，财政部发布了《企业会计准则——中期财务报告》。鉴于美国是实行中期报告制度最早的国家，其制度也相对完善，本文拟将我国中期财务报准则同美国的相关准则及国际会计准则IAS34作粗浅的比较分析。通过比较分析，借鉴国外准则之长处，有利于推动我国中期报告理论和实务的发展。     

Forecast quality improvement with Action Research: A success story at PharmaCo

There is a gap in the forecasting research surrounding the theory of integrating and improving forecasting in practice. The number of academically affiliated consultancies and knowledge transfer projects that there are around, due to a need for improvements in forecast quality, would suggest that many interventions and actions are taking place. However, the problems that surround practitioner understanding, learning and usage are rarely documented. This article takes the first step toward trying to rectify this situation by using the specific case study of a fully engaged company. A successful action research intervention in the Production Planning and Control work unit improved the use and understanding of the forecast function, contributing to substantial savings, enhanced communication and improved working practices.