浅谈山西省转型发展中的产业提升

目前整个世界正处于又一轮经济社会发展变革时期,各国各地区都通过产业提升实现其在整个经济社会链条中的地位上升。国务院批准山西进行转型综改区建设是山西转型跨越发展的重大机遇,而产业提升又是转型跨越发展的基础和关键所在。     

基于内部控制的集团企业风险管理研究--以能源集团企业为例

近年来随着市场经济的发展和企业间竞争的加剧,集团企业面临的内外部环境越来越复杂,风险发生的频率和危害程度与日剧增。如何将内部控制与风险管理进行有机结合,构建基于内部控制的集团企业全面风险管理体系是集团企业全面风险管理需要解决的重要课题。文章以煤炭集团企业为背景,以风险管控为导向,以内部控制为切入点,构建了基于内部控制的集团企业全面风险管理体系。首先,诠释了其核心理念,解释了其基本内涵,给出了其基本内容。其次,重点研究了基于内部控制的集团企业全面风险管理体系的运行机制,主要包括设立风险管理目标、构建风险导向的内部控制体系、实施风险管控、进行风险管理考评,明确风险管理的预警体系与报告体系等。     

Unlikely Pivotal States in Competitive Free Trade Agreement Diffusion: The Effect of Japan's Trans-Pacific Partnership Participation on Asia-Pacific Regional Integration

How can a state with dysfunctional trade politics spur the negotiation of major free trade agreements (FTAs)? Using the case of Japan's participation in the trans-Pacific Partnership (TPP), we develop an analytical framework on FTA diffusion that takes into account multidimensional (economic, legal and political) competitive pressures, and the ability of states to act as pivots in triggering FTA cascades. We disaggregate the makeup of a pivotal state into two main components – capability and credibility – and underscore Japan's significant latent capabilities, but also its serious credibility shortcomings. The TPP's boost to Japan's credibility raised the possibility of significant economic, legal and political externalities for specific countries which responded by accelerating FTA initiatives that had long stalled: the trilateral China–Japan–Korea FTA, a 16-state East Asian FTA and the Japan–European Union trade negotiations. This study extends the theoretical frontier in policy diffusion studies by clarifying the combination of factors that allows some states, but not others, to activate the externalities behind the dissemination of defensive FTAs.     

地方本科高校会计专业综合改革探析

知识经济的发展,给会计工作和会计教育带来巨大的冲击和影响.应用型本科院校应本着为区域经济和社会发展服务的思想,以人才市场为导向,以社会需要为目标,从重新定位会计人才培养方向,优化课程体系,改善教学手段等方面进行专业综合改革.     

The comparative effect of process and outcome accountability in enhancing professional scepticism

Responding to concerns about insufficient professional scepticism in audits (e.g. PCAOB, 2011 , 2012 ; ASIC, 2012 ), we investigate the effect of process and outcome accountability in enhancing the level of professional scepticism and the differences in effects across audit experience levels. In our experiment, we manipulate the type of accountability (outcome versus process) for both novice auditors and audit seniors. We examine the effect on four measures of professional scepticism and find that auditors show greater levels of professional scepticism when they are expected to justify their judgment process, rather than their final judgments. Our results also show that the professional scepticism of novice auditors improves to a greater extent than that of more experienced auditors (audit seniors) under process accountability.     

高职院校思想政治理论课与专业课协同育人路径探析

思想政治理论课和专业课作为高职院校实施人才培养非常重要的两类课程,担任这两类课程的教师作为高职院校做好立德树人工作非常重要的两支队伍,二者是否能够在教育教学中同向同行、形成合力,不仅关乎两类课程自身建设质量、更与高职人才质量稳步提升息息相关,但是囿于二者过去在教育理念、教育方法等方面存在差异,导致二者在协同育人方面的效果不明显,为更好地贯彻落实国家大力倡导的"三全"育人理念,展现合力教育实效,需要高职院校积极探索出适合二者协同育人的制度和方法,为新时代的中国培养出更多更好的高素质技能型人才。     

高职院校实施完全学分制教学综合改革研究

通过高职院校完全学分制内涵以及国际上实施完全学分制教学的资源环境分析,研究我国高职院校实施完全学分制的人才培养机制、教务管理机制、综合教务管理系统、学籍及学生管理机制、选课管理及人力资源管理、后勤与财务管理机制,对于我国职业院校实施完全学分制改革做好学生、学校、管理以及教师管理方面具有重要意义。     

Removing the contextual lens: A multinational, multi-setting comparison of service evaluation models

Four service evaluation models are identified from the literature that are commonly offered to depict the relationships amongst the primary service evaluation constructs of sacrifice, service quality, service value, satisfaction, and behavioral intentions. We comparatively test the models using samples of service consumers in Australia, Hong Kong, Morocco, the Netherlands, and the United States, as well as across varied temporal and service settings. The results of the comparative analyses reveal that one conceptualization, the “comprehensive” model, best captures the identified relationships. This model is the best fitting across all countries and settings, which indicates it has the greatest external validity. These findings are discussed relative to the limitations associated with the use of less generalizable models.     

CFO审计师经历、旋转门现象与会计稳健性

到客户管理层就职是会计师事务所审计师的一个重要职业选择,但监管机构对审计质量和企业财务报告质量的担忧引发了对此类现象的严格监管.本文基于2002年~2011年我国A股上市公司CFO的变更事件,从审计师的职业谨慎性出发,探讨了CFO审计师经历、"旋转门"现象对上市公司会计稳健性的影响.研究发现:CFO审计师经历能提高会计稳健性;"旋转门"现象并没有削弱公司会计稳健性;相比仅有审计师经历的新聘任CFO,"旋转门"现象下的CFO能更快地融入新公司并发挥作用.     

我国区域创新能力综合评价

区域创新对于促进经济社会协调发展、保障国家安全发挥着至关重要的作用,是提升区域竞争力、实现区域协调发展的全局性重大命题。目前,我国的国家创新能力还很薄弱,科学技术发展总体水平与发达国家之间存在着很大差距,制约着国际竞争力的全面提升,因此,提高区域创新能力尤为重要。