论《物权法》中的“物权”

我国物权主体主要包括国家、集体、法人、非法人组织和个人。但是国有企业法人的财产性质目前存在争议,应肯定国有企业法人的财产属于国家,防止国有资产的不当流失。《物权法》所确认的平等保护就是对我国基本经济制度的正确反映。必须打破物必有体的认识,对作为物权客体的物进行广义解释,既包括有体物也包括可以支配管理的无体物,但不包括知识产品。我国《物权法》的表述采取的是＂排他＂,但没有说明是排除其他物权种类,还是排除他人干涉。     

农业可持续发展与土地资源优化配置

农村土地贵源的优化配置是农业可持续发展的核心。从配置原则的选择、配置主体的转换与配置机制的再造3个层面，结合我国农村改革与发展实际，分析了市场经济条件下的农村土地资源配置，这也是解决“三农”问题的重要目标选择。     

中国海洋强国、强省（市）指数测算研究

借鉴国际国内发展指数和经济强国指数的构建原理和方法,结合我国海洋事业发展现状,运用主成分分析和独立性分析等方法,设计构建海洋强国指数测算指标体系,建立算术加权合成指数测算模型。对我国沿海地区2007—2011年间海洋经济发展指数、海洋科技发展指数、海洋资源存量指数、海洋可持续发展指数、海洋产业竞争力指数等个体指数进行测算,并合成计算得到海洋强省（市）指数,以此为基础对我国2002—2011年的海洋强国指数进行综合测算,根据指数变化趋势图对我国海洋经济、科技、可持续以及产业发展情况进行了动态分析,探究了海洋强国、强省（市）指数变化的内在动因。     

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。     

防止人才流动中的商业秘密泄露

人才流动日益频繁,人才竞争日益剧烈,人才流动过程中侵犯商业秘密纠纷日益增长。文章从商业秘密的概念和构成的条件入手,介绍几种常见的方法以防止人才流动中的商业秘密泄露。做到既保护合理、正当的人才流动,又能有效地防止人才流动中商业秘密的流失,保护商业秘密不受侵犯。     

国家审计边界的定位：公共产品供给主体演进视角的分析

历经30多年的渐进式经济体制改革后,我国公共产品的供给主体呈现了多元化的趋势。由于政治体制改革与经济体制改革不同步,国家审计边界在制度上依然被定位于公共财政,这与不断发展创新的审计实践形成了许多内在的矛盾。为适应公共产品供给主体的多元化,国家审计边界应进行适当拓展,由现在的公共财政拓展为公共产品,与国家审计的公共受托责任及国家审计"免疫系统"功能相协调,以提高政府效率和社会管理水平、降低市场交易费用、建设服务型政府、促进社会主体间的利益和谐、实现国家善治。     

Using Project-Based Learning （PBL） in Management Accounting Course： Lesson and Reflection From Entrepreneurship Education

One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to investigate whether the integration of management accounting course in entrepreneurship course will accomplish the objective of entrepreneurship education. This study is derived from the experience of entrepreneurial project course at Management Department of Ciputra University, Surabaya. This study uses an explorative approach to investigate the implementation of project-based learning （PBL） in management accounting course. The result shows variation of output. There are about 91% business can be implemented by business groups and about 33% target achieved. Several management accounting techniques are used in this study, such as balanced score card （BSC）, activity-based costing （ABC）, activity-based management （ABM）, cost-volume-profit （CVP） analysis, and tactical decision making. This study found that by using management accounting techniques, student can run the business well especially when they have to make decision. This study strengthens the role of management accounting in business practices, and furthermore, this study proves that management accounting is beneficial for entrepreneurs who are still in the start-up business stage.     

电子商务环境下第三方物流运作模式研究

随着电子商务的飞速发展,各类先进技术不断应用于物流业,电子商务的环境和特征将影响和改变第三方物流的运作模式。目前,第三方物流有两种基本运作模式,即传统外包型物流运作模式和战略联盟型物流运作模式,这两种模式在电子商务环境下存在着很大的局限性。因而,为适应电子商务对第三方物流运作模式的要求,通过第三方物流纵向功能性整合与横向扩张性整合,保障第三方敏捷物流运作模式的实施。最后,以戴尔公司的物流运作模式为例。戴尔公司与第三方物流企业的合作共建信息平台,完善戴尔公司物流运作系统,实施个性化的定制策略。     

Sustainable development of Shandong Peninsula urban agglomeration： a scenario analysis based on water shortage and water environment changes

China has experienced a rapid urbanization since late 1970s. The great increase of urban population has resulted in various environmental changes, of which urban water shortage and water environment problems have occurred in most cities, especially in the rapidly developing urban agglomerations in the eastern coastal region. This research, taking Shandong Peninsula Urban Agglomeration （SPUA） as a case study area analyzes the urbanization expansion in the last decades, discusses the water shortage and water environment changes following the rapid economic development and urbanization sueh as groundwater sinking in the urban and plain area, sea water and saltwater intrusion in the coastal cities, water pollution overspreading and water ecosystem degradation, and puts forwards some strategies for sustainabilitv in populous regions with severe water shortage. Some countermeasures for sustainable development of SPUA are put forward, such as constructing modern water resources inter-city networks to regulate water resouree between cities, adjnsting urbanization policy and urban scale planning to promote the development of small towns and medium sized cities, optimizing urban industry structure by restricting high water consumption enterprises and stimulating the growth of tertiary industry. improving water use efficiency to rednce fresh water consumption and wastewater discharge, introducing economic means to water pricing and water management system, and restoring ecological conditions to strengthen the natural water-making capacity.