基于工作过程的外贸单证实务课程教学模式研究

外贸单证实务是国际贸易实务专业的核心课程,具有实践性、操作性强的特点,依靠传统的教学模式,很难培养出适应外贸单证员岗位的应用型人才。外贸单证实务课程教学应以职业能力培养为重点,构建以"以职业能力为本位,工作过程为主导,融教学作为一体"的课程教学模式。文章从该课程教学现状分析入手,对外贸单证实务课程基于工作过程的教学模式进行了探索。     

企业所得税法下自产货物“视同销售”的会计处理

前不久,国家税务总局发布《关于企业处置资产所得税处理问题的通知》（国税函[20081828号）,对企业处置资产视同销售的企业所得税处理问题进行了明确。进一步明确了企业所得税法下视同销售的会计处理,为广大会计工作者处理视同销售行为指明了方向。就企业将自产货物用于非正常销售的各个方面的会计处理加以讨论,浅析企业所得税法下企业自产货物“视同销售”的会计处理。     

构建多部门专业住房保障机构

为确保城镇中低以下生活水平居民能够享受到与经济社会发展相适应住房保障,在我国审核住房体制改革过程中,构建健全完善的专业住房保障机构是基本保证。在市场经济条件下、保障房的提供或供应,是政府的责任和义务。借鉴一些发达国家和地区的经验,就我国目前的住房保障体系不够完善提出了一些问题,并针对住房保障管理机构专业性的构建提出了建议。通过分析与住房保障工作相关部门的职责,如财政部门、国土资源部门、地方政府、以及社会保障、民政、规划、公积金管理等部门,提出了建立和发展多部门专业的住房保障机构。     

360度绩效技术在高校专业评教中的运用策略

高校专业教学评价运用360度绩效技术,目的在于通过将学生评价、同事评价与自我评价三者加以联合,促使教学管理以一对一的方式反馈专业教师的评价结果,便于专业教师通过差距反馈来调整自我行动。为了说明360度绩效评价的运作机制,构建了360绩效评价模型并加以阐释,在高校专业教学中验证了其操作过程。     

South African Career Guidance Counsellors' and Mathematics Teachers' Perception of the Accounting Profession

The shortage of accounting professionals is well-documented. To address this shortage, greater numbers of school students should be attracted and enrolled in undergraduate accounting programmes. Unfortunately, school students may have misperceptions of the accounting profession. These misperceptions may result in potential entrants to the profession being lost to other professions. Secondary school teachers play an influential role in students' perceptions of future careers. This survey assessed the perceptions of the secondary school career guidance counsellors and mathematics teachers' perceptions of the accounting profession in South Africa in comparison to the medical, engineering and legal professions. The findings suggest that the accounting profession is held in lower esteem than the engineering and medical professions, but in higher esteem than the legal profession. The findings confirm previous research conducted in the USA, Australasia and Japan. Marketing and recruitment programmes should educate secondary school teachers as to the true nature of the accounting profession.     

会计本质在知识经济背景下的新诠释

知识经济对会计本质的传统认识即“会计信息系统论”、“会计管理活动论”和“会计控制论”产生了冲击和影响。这三项理论不能完整的概括会计的内在本质,都需要进行深化和丰富其内涵．对于信息系统论建议加上信息整合系统;对于管理论,应加上价值增值管理,使两种说法更具有知识经济的时代特色。     

关于劳动与社会保障专业发展创新的思考

培养社会急需的应用型社会服务人才是贯彻科学发展观和构建社会主义和谐社会的时代要求。发展劳动与社会保障等应用型社会专业是对时代要求的积极回应。我国劳动与社会保障专业发展已经取得了比较好的成绩,而且建设社会主义和谐社会为专业发展提供了新的机遇,但专业发展仍然面临招生就业、人才培养、专业特色和学科发展等问题。在总结国内外发展经验的基础上,分析了劳动与社会保障专业的定位与特色,并提出了专业发展创新的思路。     

浅谈新会计准则

随着改革的进一步深化,世界经济一体化趋势不断加强,国际资本市场全球化进程加速和知识经济的飞速发展,我国会计理论也在不断发展和完善,与国际趋同。新会计准则对我国企业财务会计的革命性影响,及财务与会计之间的直接互动,必将使财务管理理论随着新准则的实施而演化变迁。     

The Transformation by Dialogue of Managers' Code of Conduct: The Davos Manifesto 27 Years On

At the World Economic Forum meeting in year 2000 in Davos the economic challenges for the next millennium were presented and analysed. The role of the Internet and communications in the development of the global economy were the central theme of the meeting and the evident inefficiency of traditional control mechanisms was highlighted. This situation implies greater responsibility for management for two fundamental reasons: first because management are ultimately responsible for the fortunes of their organizations, and second because they have more freedom to act. I believe that the Davos manifesto (1973) of discourse is of incalculable value, but we also believe that it has a series of important weaknesses from the ethical point of view. My proposal is for a transformational review centred on the ethics of discourse and using as a starting point a conviction of the important role of the manager in the development of ethics in organizations. In this article I intend to examine the need, and the opportunity, to develop an ethical code for professional managers based on discourse ethics.