经济学科双语教学课程体系探析

用双语开设的专业课是经济学科专业课程体系的重要组成部分,如何把它设计的科学合理,是一项复杂的系统工程。目前,各学校在开设双语课程时缺少统一的规划和科学的论证,因人设课的现象非常普遍,在课程设置上也存在很大差异。因此,进一步完善双语教学的专业课程体系,使之规范化、系统化和专业化,具有相当重要的意义。     

基于ERP的企业管理变革分析

ERP推动了企业管理变革,提高了企业的科学管理水平.文章在对ERP的管理思想进行论述的基础上,对ERP的应用给企业的管理思想、业务流程、组织结构、企业文化、能力建设等层面带来的变革进行了研究,并对基于ERP的管理变革的效益与风险进行了分析,提出了规避风险的方法.     

关于我国煤炭管理体制改革的思考

我国煤炭管理体制改革比较频繁，建国以来已经进行了五次大的机构调整。尽管目前管理体制得到初步理顺，但由于现行体制和政策等方面的原因，在实际运行中仍存在管理分散、职能交叉等突出问题。在对我国煤炭管理体制的历史沿革、现状以及存在问题进行阐述和分析的基础上，提出了加强煤炭行业管理、理顺煤炭管理体制、建立健全地方煤炭管理体制的建议，将有利于我国煤炭管理体制改革的进一步推进。     

温江农村产权制度改革实践与思考

农村产权制度改革是统筹城乡改革最核心的问题,在改革的进程中土地制度改革是解决问题的关键。本研究以温江农村土地流转的特征为切入点,围绕温江万春镇云湖天乡项目区等四个区域农村产权制度改革试验点,总结经验、分析可能出现的遗留问题和下一步有无进一步深化的可能,探讨农村产权制度改革连续推进的办法和政策建议。     

建国初期乡村雇佣关系的历史考察——以长江中下游6省为例

土改结束至集体化高潮前,雇佣关系作为传统乡村一种重要的资源配置方式,仍然普遍存在。和土改前地权高度集中基础上的乡村雇佣关系不同的是:土改后的雇佣规模——雇工户数和工数大大下降;在雇佣形式上,长工数量和佣期急剧下降、短工数量显著增加;在阶层构成上,雇佣关系主要发生在普通劳动者之间,中农、贫雇农等阶层雇入长工和短工所占比重急剧增加。     

VAT attacks!

Like the theory of the second best that the 2006 congress marks, the value added tax (VAT) is now fifty years old. Judged by the extent and speed of its spread around the world, and the revenue that it raises, the VAT would seem to have been a remarkable success. Over the last few years, however, it has come under a series of attacks. This paper considers three of the most prominent of these. One is the fear (raised mainly in the United States) that the VAT actually does too good a job of raising tax revenue—which raises the empirical question of whether it has indeed proved as effective a source of revenue as its proponents claim and its opponents fear. The second is the view that the VAT does a bad job of taxing the informal sector—and that tariffs might consequently be a better revenue-raising instrument for many developing countries. The third attack is the most literal, by criminals rather than theorists: in the European Union and elsewhere, sophisticated VAT fraud, targeting its refund provisions, has become a serious concern. The paper also argues, more generally, that the many unanswered questions concerning the VAT reflect an unfortunate disconnect between the development of the tax itself and of second best tax analysis. I am grateful to Ben Lockwood and Stephen Smith for allowing me to draw on our joint work, and to Vidar Christiansen, Sijbren Cnossen, Isaias Coelho, Alain Jousten, Victoria Perry, and Emil Sunley for many helpful comments and suggestions. Views and errors remain mine alone, and should not be attributed to the International Monetary Fund.     

Energy Restructuring in China： Retrospects and Prospects

Thirty years have passed since China first adopted the policy of reform and opening up to the outside. Reviewing and appraising the advantages and disadvantages of the government＇s energy restructuring policy in the intervening years is of great importance to the consideration of future reform and opening-up efforts in this industry. Energy production and supply have been a major part of the national economic restructuring. In this paper, the author proceeds from three angles to review and assess the reform and opening-up efforts in the energy industry, and suggests some direction and priorities for its restrueturing in the future.     

济宁市县乡财政困难问题研究

对济宁地区县乡财政的现状作了分析,指出,税费改革是县乡财政困难的导火索、县域经济发展滞后是县乡财政困难的根本原因、转移支付制度的缺陷是县乡财政困难的重要原因、事权与财权不对应是县乡财政困难的直接原因。必须大力发展县域经济、完善转移支付制度、精简机构、清理核实乡镇债权债务、制止新增不良债务,才能有效化解县乡债务风险。     

加强宏观调控深化金融改革

本文认为,我国去年以来的宏观调控取得了一定的成绩,但不能估计过高,一些深层次的问题并没有完全解决,还要继续努力,特别是要注意转变经济增长方式,真正提高经济增长的效益。宏观调控一定要总体考虑社会发展和经济发展之间的关系,中央和地方的关系,宏观和微观的关系,当前和长远的关系,农业、工业、服务业之间的关系,政府与企业和银行的关系等。这些都是影响宏观经济的大问题,都是要周密考虑的。文章指出,金融是现代经济的核心,而银行是金融的心脏,目前商业银行存在的效率低、资本充足率低,不良资产率高,内部管理、风险控制机制不健全,治理制度不完善,金融创新不足等问题,必须通过改革加以解决。     

新时期高校思想政治工作的改进与创新

本文主要阐述在新时期加强思想政治工作的重要性。为了适应当今环境的需要 ,我们必须进行高校思想政治工作改革。这是因为 :它不仅是经济建设的需要 ,而且是复杂客观环境的需要。