物流是实现客户服务的管理活动

对传统储运业的概念、资产等关键问题发表了见解，提出了物流是整合从应链一体化，实现客户服务的管理活动。商流与物流的结合是最有价值的流通形式。     

珍惜和发展中俄战略协作伙伴关系

中俄关系经历了苏联时期和后苏联时期两个大的时期以及结盟、对立、关系正常化和不断提升与发展四个阶段,迄今已经成为面向21世纪的战略协作伙伴关系.这种关系本质上是双方国家战略利益相互借重的关系,在发展双边关系中,要扩大彼此国家利益的共同性,理性认识和妥善处理彼此国家利益的层次性和差异性,不断夯实战略协作伙伴关系的物质基础和社会基础.     

资金合理流动:理财目标的现实考察

本文通过对企业目标的考察,认为以企业的社会使命为企业的目标才能使企业有所发展,而要做到这一点,必须以资金合理流动作为企业财务目标,才能使企业的长久目标有可能实现。资金合理流动作为理想企业目标与现实存在的结合就成为了必然。     

论城市广场规划设计原则

城市广场是一个城市的象征，建设城市广场是很必要的。本文探讨了城市广场与周边建筑的关系，以及建议了城市广场规划设计应遵循的一些原则。     

From rationality to hyperreality: paradigm poker

This paper, following McGoun's (1997) seminal article comparing the economy of financial securities to a hyperreal poker game, argues that finance and accounting researchers should take the “linguistic turn” that has rejuvenated theory and research in many, if not most, of the social science and humanities in recent decades. In general terms, this means following Ludwig Wittgenstein's language game paradigm rather than Karl Popper's scientific deductive hypothesis testing methodology. The paper illustrates this by drawing on some of Jean Baudrillard's' ideas, particularly his concept of hyperreality and his phases of the image theoretic.The paper presents a poststructuralist genealogical analysis of the radical ruptures and reformulation of the meaning attributed to the accounting sign of earnings over the feudal, counterfeit, production, and simulation eras. It concludes that, as with many other signs in contemporary society, the earnings sign no longer has any relationship with, nor does it any longer refer to, any real or intrinsic profit but instead floats ungrounded in today's financial economy.The paper recommends that researchers in finance and accounting adopt paradigms from literary theory, semiotics, linguistics, and semiology rather than continue to rely on economics-based theory, which has lost its power for explaining and predicting happenings in today's financial economy of self-referencing models and images.     

企业人力资源动态策略管理

从稀缺性、难以模仿性、不可替代性三个角度论述特殊人力资源是现代企业的核心战略资源,依高层管理者具备的不同管理理念及企业所处的不同发展模式指出对企业的人力资源必须实行动态策略管理,并有针对性地提出人力资源部门的具体设置与运作方式。     

满意度测评结果分类分析

满意指数已经成为许多国家衡量经济产出质量的重要指标，为宏观经济管理提供了有效的决策参考依据，但是，如何进一步开发利用满意指数调查信息，加大对微观层面的经济组织经营管理活动的指导作用，仍然是满意度研究的重要课题。本文利用真实的用户满意指数测评调查数据，对营销管理中用户类型划分问题进行了分析，结果表明，用户满意指数测评调查数据，可以准确地将用户划分为逃离型、趋利型、受制型和忠诚型。     

道路交通对城市空间形态的影响

城市交通方式和道路系统的布局对城市的规模和空间结构分布具有重大影响 ,同样它作为重要的基础设施和对外交流通道对城市的发展方向也起着重大的引导作用。本文通过对道路交通的研究 ,揭示了城市的演变规律和发展趋势。     

Thoughts on the Reformation of the Enterprises＇ Financial Concept

Financial concept is the guiding ideology of all kinds of financial behaviors, and it is the foundation of enterprise financial culture. Now, Chinese enterprises have some low-efficiency, none - efficiency and even negative - efficiency financial behaviors. These block the enterprise from developing, and they are due to these none-rational financial concepts. To enhance firm＇s financial efficiency, and promote firm＇s sustainable development, we should set up scientific financial concepts. This paper discusses that scientific financial concepts should include： stakeholder benefits, trustworthy financial concept, green financial concept, risk management conceot and human -orientation, and so on.     

加强中小企业财务会计管理工作的探讨

中小企业对我国国民经济的发展起着重要的作用,然而中小企业的财务会计管理工作却存在人才缺乏、机制不健全等问题。针对这一问题,本文提出了加强中小企业的会计核算与财务管理工作的对策。