我国会计学专业本科教育培养目标研究

会计教育培养目标作为会计教育实践的逻辑起点，对会计教育的发展方向和会计人才的培养起着制约作用，对会计教育实践活动起着支配、调节和控制作用。本文在对我国会计教育培养目标现状分析的基础上，从纵向（历史）和横向（国际）的角度探究了影响会计教育培养目标形成的因素和规律性，提出了构建会计教育培养目标的原则和我国会计教育培养目标的基本架构。     

西部教育发展战略初探--以江苏"教育强省"的实践经验为鉴

西部地区教育水平的落后制约了其人力资源的开发,也制约了其经济发展.借鉴江苏"教育强省"的成功经验,西部教育应切实转变教育观念,为教育的发展奠定思想基础;因地制宜发展教育,为教育的发展建构体制框架;建立多元的投资机制,为教育发展提供资金保障;促进教育与经济的互动发展,为教育的发展挖掘潜力.     

The Cost of Capital of Cross‐listed Firms

This paper analyses the cost of capital of firms with foreign equity listings. Our purpose is to shed light on the question whether international and domestic asset pricing models yield a different estimate of the cost of capital for cross‐listed stocks. We distinguish between (i) the multifactor ICAPM of Solnik (1979) and Sercu (1980) including both the global market portfolio and exchange rate risk premia and (ii) the single factor domestic CAPM. We test for the significance of the cost of capital differential in a sample of 336 cross‐listed stocks from nine countries in the period 1980–99. Our hypothesis is that the cost of capital differential is substantial for firms with international listings, as these are often large multinationals with a strong international orientation. We find that the asset pricing models yield a significantly different estimate of the cost of capital for only 12% of the cross‐listed companies. The size of the cost of capital differential is around 50 basis points for the US, 80 basis points for the UK and 100 basis points for France.     

江泽民对邓小平科技思想的继承与发展

以江泽民为核心的第三代中央领导集体在坚持和继承邓小平科学技术是第一生产力的思想的基础上,与建设有中国特色社会主义的伟大实践相结合,积极探索,勇于创新,极大丰富和发展了邓小平的科学思想.     

Learning in Design and Technology: The Impact of Social and Cultural Influences on Modelling

The paper introduces the highly problematic nature of modelling in design and technology education and examines the relationship between cognitive and concrete modelling. Its aim is to gain insight into what learners do, rather than what others say they ought to do in their learning activities. The variety of purposes that educators have for learners’ modelling are discussed through examining the contested curriculum justification for design and technology education itself. The paper proposes that learners’ modelling cannot be extracted from the social milieu in which they act and it provides some insights of these social influences through the analysis of two case studies. Their settings are a girls’ secondary school and a college of higher education. Each case study is presented independently but organised with a common format to consider a) the impact of assessment on learning intentions and outcomes; b) cultural influences on learning and modelling; c) social influences on learning and modelling. A discussion of the emergent themes considers implications for teachers. This revised version was published online in July 2006 with corrections to the Cover Date.     

国家助学贷款的风险与防范

国家助学贷款是一个政治、福利、教育、金融概念的混合体。本文主要从国家助学贷款发放的现状、存在的问题人手，提出了应加强维护信用制度的法律建设；创建良好的社会信用环境；改进管理制度与操作模式；加强各部门的协调与沟通等防范措施。     

人力资本投资中对职业教育培训的投资分析

职业教育培训投资是人力资本投资中很重要的一项投资。本文从人力资本投资的分析入手 ,分析了其中的职业教育培训投资的必要性和重要性以及应该采取的措施。     

Foreign debt and economic growth

This paper empirically examines the relationship between government foreign debt and the growth rate of per capita GDP based on a total sample of 77 countries, as well as sub‐samples of various regions. Cross‐sectional estimates of the coefficient of foreign debt based on the total sample have a negative sign, but are not always statistically significant. Available data from African countries indicate that foreign debt and the growth rate of per capita GDP were negatively related at a high level of significance. For industrialized and Latin American sub‐samples, this relationship is negative but statistically insignificant. The sub‐sample Asian and other developing countries show a positive but insignificant relationship. JEL classification: F34, H6, O23.     

论教育与人和社会的发展

人的发展和社会的发展都是人类追求的目标。在充分发挥教育为社会政治、经济、文化服务的功能的时候,必须始终不要忘记贯彻教育是培养人、塑造人这个根本的功能;而教育培养人,必须从一定社会历史条件出发,在服务社会过程中逐步接近,直到最后实现这个目标。     

成人教育面授教学的现状及对策

面授教学是成人教育中重要的教学环节,对成人教育质量有着举足轻重的作用。本文从面授教学质量、面授管理、教材及教学环境等几方面论述了成人教育面授教学的现状,从教师、管理、出勤、考核、资料等诸多方面,提出了加强面授教学及管理的对策。