排序方式: 共有81条查询结果,搜索用时 15 毫秒
71.
和谐社会与公共财政建设 总被引:4,自引:0,他引:4
作为与社会、经济紧密相联的公共财政,在构建社会主义和谐社会中要担当其重要职责:致力于为构建和谐社会服务;公共财政本身运行应当和谐。公共财政要运用一系列财税政策及其组合促进市场机制和经济有效和谐运行,促进人与人之间、人与自然的和谐。财政自身的和谐主要包括制度和谐和运行和谐,要以公共服务为目标深化财税体制及运行机制改革,进一步完善分级分税的财政管理体制、预算管理制度和税收制度,并按照民主、法治、公平、公开的原则促进公共财政的和谐运行。 相似文献
72.
U.S. GAAP has increasingly become an influence on accounting practices in other countries, even aside from those traditionally considered under direct U.S. influence. The change arises from the large number of U.S. accounting standards, non-U.S. companies listing on U.S. stock exchanges, and the amount of U.S. direct investment abroad. As the impact of U.S. GAAP varies across countries, it may affect international accounting harmony. This idea is tested by examining the level of international harmony for eleven accounting measurement policies in matched pairs of large companies from Australia and the U.K., two countries with historically strong cultural and economic links. It is argued that, in recent decades, accounting practice in Australia, more so than in the U.K., has become increasingly U.S.-oriented. The concepts of harmony of Tay and Parker (1990) and Archer et al . (1996) are employed. International harmony is measured by the between-country C index and chi-square test; national harmony by van der Tas's (1988) H index. While considerable national harmony is found in the U.K. for seven and in Australia for five accounting policies, there is considerable or complete international harmony for only three policies. Evidence is presented of the influence of U.S. GAAP as one factor explaining the poor degree of U.K./Australia international harmony. Australian companies appear to follow U.S. GAAP to a greater extent than do U.K. companies. The state of partial harmony thus existing restricts international comparability of accounting reports and may cause problems for regulators. 相似文献
73.
统战工作必须为建设和谐政治文化服务,促进社会主义和谐社会建设.要以"三个代表"重要思想、科学发展观为指导,充分重视统一战线的优势,促进和谐政治文化建设. 相似文献
74.
ROSS H. TAPLIN 《Abacus》2011,47(3):383-409
Indices of harmony such as the H, C, I and T indices have been developed and used in the accounting literature to quantify the level of comparability of company accounts. This has led to advances in definitions of comparability as well as empirically quantifying the extent of comparability between actual company accounts. These are important because the general concept of comparability is considered desirable, as highlighted by its inclusion as one of four qualitative characteristics in the framework of the International Accounting Standard Board (IASB). This paper rebuts criticisms of harmony indices in the accounting literature by arguing these criticisms either: (a) apply to old indices but not to newer ones, (b) apply to most empirical accounting research, (c) are based on incorrect or irrelevant assertions, or (d) relate to alternative definitions of harmony. This assists the use and interpretation of harmony indices and advances our understanding of what comparability means. New indices within the T index framework are also proposed by directly comparing company accounts and therefore avoiding the previous requirement to define ‘accounting methods’. A new index R is also proposed to capture international harmony between countries when within‐country uniformity is absent. 相似文献
75.
中国传统文化的和谐因子对于构建和谐城市大有裨益.和而不同、礼乐共融以及天人合一的观念分别从逻辑起点、精神寄托和生态基础三个维度为当代和谐城市构建提供了智慧源泉. 相似文献
76.
建设社会主义新农村是我国21世纪的重要发展新战略,与全国9亿农民密切相关。本文对茂名地区五个村在社会主义新农村建设中的情况进行调研,分析了在建设社会主义新农村中存在的问题,并对社会主义新农村建设所存在问题提出建议。 相似文献
77.
区域物流与区域经济的耦合协调度研究 总被引:1,自引:0,他引:1
在分析区域物流发展与区域经济增长互动关系的基础上,构建了区域物流与区域经济综合评价指标体系,利用2008年的数据,定量评价我国大陆31个省级行政区的物流与经济综合发展水平,并计算二者的耦合协调度。研究显示:区域物流综合发展水平差异较大,在空间分布上,呈现从东部往西部逐渐降低的梯度分布;东部地区经济发展水平与物流发展水平接近,耦合协调度较高,而中西部地区物流发展水平高于经济发展水平,协调度较低,基本处于失调状态。 相似文献
78.
随着改革的深入和我国构建和谐社会的需要,迫切要求进一步规范政府行为。根据现代经济理论,市场在社会经济领域出现的失灵和盲区决定着政府介入的必要性和介入的领域,市场力量越弱的地方,就是政府力量越强的地方。政府可以介入的领域包括市场完全失效的领域,市场可以解决但解决不好或解决较慢的领域以及市场作用的结果有悖于社会准则的领域。和谐社会中政府定位就是要解决好政府行为同市场经济要求不相适应的越位与缺位现象。 相似文献
79.
80.
《重庆与世界》2023,(6):71-71
May 21 is the International Tea Day designated by the United Nations.On May 16,The Tea for Harmony:Yaji Cultural Salon-jointly planned by the Chongqing Municipal Commission of Culture and Tourism Development and the China Cultural Center in Parislaunched theChongqing Windowexchange and promotion activity series in Paris. 相似文献