对农村宅基地管理问题的思考

许多省（市）依据《中华人民共和国土地管理法》及《中华人民共和国土地管理法实施条例》并结合当地实际相应出台了一些地方性法规或规章,以加强农村宅基地的管理,但当前农村宅基地管理仍存在一些问题。农村宅基地管理必须要有相应措施跟上才能使其更具现实性和有效性,才能保证村民宅基地的使用科学化、合理化、集约化,加快实现社会主义新农村建设蓝图。     

OECD国家与中国税式支出形成过程分析与比较

中国和OECD国家在税式支出规模、结构、方式和管理等制度方面存在着较大的差距,分别从政府与立法机构、特殊利益集团和选民的关系入手,研究OECD国家这一特定支出的形成动因。我国较低的立法层次、行政主导型预算结构和对税式支出的过分依赖的观念,导致了税式支出制度的失控,需在正确认识税式支出功能的基础上,逐步将税式支出纳入预算程序管理。     

从发票管理角度看我国当前税收流失状况及改善措施

目前,全球金融危机对我国的影响还未见底。实施积极财政政策扩大内需,增强经济抵抗力和竞争力,确保持续增长是未来的艰巨任务。作为一系列重大举措的支撑力量,税收成为财政工作的关键一环。全面加强征收管理,减少税收流失是确保积极财政政策顺利推行的前提之一。本文围绕我国税收征管工作中的发票管理环节展开,分析了发票管理漏洞使税收流失加剧的现状,并提出了改善发票管理的若干措施。     

An examination of Peter Drucker's work from an institutional perspective: How institutional innovation creates value leadership

This paper uses an institutional perspective to analyze Peter Drucker's contributions to management, marketing and marketing strategy. Drucker recognizes the importance of institutions in society. Further, his work reflects a variety of institutional views from sociology, economics and marketing. Drucker uses a form of comparative institutional analysis for evaluating both management and strategy issues. At the heart of each institutional comparison is the customer and the value created for the customer by the organization. Institutional comparisons help managers understand how the organization can create customers by adjusting its customer value proposition. Drucker influences marketers by focusing on how the organization's values are used to develop the organization's customer value proposition. Further, it is shown that the organization's values and its customer value propositions are manifested in its transaction rules, termed marketing institutions. Based on Drucker's work, a framework for comparing marketing institutions is introduced: the value leadership framework.

基于跨文化冲突的组织管理及协调机制的构建

本文分析探讨了从事跨国经营的企业在经营管理中因文化差异而出现的问题和困难,分析了这种跨文化冲突问题的成因及对企业的影响,从协调理论入手提出通过构建组织管理协调机制解决企业跨文化冲突的设想。     

跨文化环境下的知识共享策略

以往的知识共享研究都集中于共同文化背景下的知识共享;而当前企业越来越多地面临着跨文化环境下的知识共享问题。本文分析了跨文化环境的含义、来源与特征以及对知识共享的影响,并提出了跨文化环境下的知识共享策略。     

统筹城乡发展是对完善社会主义市场经济体制的有效探索

中国建设社会主义市场经济体制的探索,经历了一条先农村、后城市,然后进行统筹城乡综合改革三大阶段。统筹城乡发展成为探索中国推进制度转型发展,完善社会主义市场经济体制的重大战略。统筹城乡发展对社会主义市场经济体制完善的主要路径是政府主导建立社会主义城乡统一大市场,规范市场运行,弥补市场失灵,同时推进基层民主建设以弥补集权管理制度不足。制度贡献将成为统筹城乡发展对推进国家现代化进程的最大贡献。     

The Impact of the Environment Management Act （EMA） on the Accountability of Companies in Fiji

This study seeks to explore the impact of the Environment Management Act （EMA） （2005） on the accountability of three companies in Fiji. The study uses a multi-case study approach based on three subsidiaries of a conglomerate. Data collection methods include semi-structured interviews with accountants, internal auditors, and environmental officers, document reviews, and content analysis of annual reports and websites of the respective companies. The findings suggest that the EMA （2005） had some effects in terms of engendering accountability on the companies studied. Further evidence suggests that while this increased accountability has led to disclosures in annual reports and websites, these disclosures are minimal at best; furthermore, they primarily address that the stakeholder group comprised government regulatory authorities. The study provides policy implications on how environmental legislations could be designed to improve the accountability of commercial entities in developing economies. The experience and issues highlighted are also useful to other developing economies who are contemplating in developing their own environmental legislations. This paper is one of the few papers that explore the impact of environmental legislations on accountability in a developing economy context.     

农村集体资产管理存在的问题及解决对策

随着社会经济的加速转型和改革的不断深化,统筹兼顾各方面利益的难度不断增大,各种社会矛盾和问题集中显现,并不断通过信访渠道反映出来,尤其涉及农村集体资产管理方面的信访案件比较突出。探求农村集体资产管理存在的问题,并积极采取有效措施加以解决,是壮大农村集体经济实力、构建和谐社会的现实需要。     

我国海岛经济管理体制与经济发展模式的比较——以长岛县和长海县为例

随着全球经济的快速发展和陆地自然资源的日趋紧缺,海洋开发利用已成为许多国家重要的经济战略。我国是海洋大国,丰富的岛屿资源是我国海洋开发的重要依托。开发海岛资源,主要从发展海洋渔业入手,但不同的发展模式显示出不同的发展前景。在对山东省长岛县和辽宁省长海县的经济发展模式做简要对比分析后,探寻海岛经济可持续发展规律,并对相关问题进行思考。