注册会计师继续教育制度的国际比较

本文就目前我国注册会计师继续教育的目的、教育的对象及相关豁免继续教育的规定、教育培训计划的内容、参加继续教育时间与考核标准的比较等方面,与美国、英国、加拿大、西班牙等国家以及国际会计师联合会的有关做法进行比较,从中找出差异并分析其原因。     

德国职业技术教育的特点及其发展趋势

德国发展职业技术教育对其社会经济发展起了积极促进作用。通过对德国职业技术教育发展状况、特点极其发展趋势的分析,学习与借鉴其成功经验,对于我国职业技术教育将提供有益启示。     

论加强高职大学生的职业道德教育

高职院校培养学生良好的职业道德是体现高职教育特色,提高高职院校办学质量的重要举措.高职院校职业道德教育,必须从学生成长成才阶段的实际情况出发,把社会对人才的要求与高职学生成长的特点结合起来,建立完善的教育内容体系,通过多渠道多途径使之得以实施.思想政治理论课是大学生思想道德教育的主阵地,实习实训、专业知识课等都承载着职业道德教育的任务.     

教育产业及其发展的公共经济学分析

本文从公共经济学的视角探讨了我国教育产业及其发展的相关问题。首先，明确提出现代教育产业是一种混合产业，兼有公共经济与民间经济双重性质，中国现阶段必须将教育当做混合产业来发展，才有利于“科教兴国”战略的实施。其次，在明确现阶段应当以混合产业方式发展中国教育事业的基础上提出了我国应制定和实施的教育投入和管理的政策。     

构建和谐社会需要正确处理的十大关系

构建和谐社会,是一个长期的过程.在经济高速发展的轨道上,各种利益、各种关系的摩擦、碰撞是激烈的.构建和谐社会,要处理的关系非常多.其中,尤其要正确处理好十个主要方面的关系:经济增长与可持续发展的关系;人口与就业的关系;经济和教育的关系;城市和乡村的关系;高新技术产业与传统产业的关系;积累和消费的关系;内需和外需的关系;强势群体与弱势群体的关系;改革与发展的关系;中国特色与国际惯例的关系.     

The effectiveness of government spending on education and health care in developing and transition economies

Recent studies show that corruption is associated with higher military spending [Eur. J. Polit. Econ. 17 (2001) 794] and lower government spending on education and health care [J. Publ. Econ. 69 (1998) 263]. This suggests that policies aimed at reducing corruption may lead to changes in the composition of government outlays toward more productive spending. However, little empirical evidence has been presented to support the claim that public spending improves education and health indicators in developing and transition countries. This paper uses cross-sectional data for 50 such countries to show that increased public expenditure on education and health care is associated with improvements in both access to and attainment in schools, and reduces mortality rates for infants and children. The education regressions are robust to different specifications, but the relationship between health care spending and mortality rates is weaker.     

Skill-Specific rather than General Education: A Reason for US–Europe Growth Differences?

In this paper, we develop a model of technology adoption and economic growth in which households optimally obtain either a concept-based, general education or a skill-specific, vocational education. General education is costly to obtain, but enables workers to operate new production technologies. Firms weigh the cost of adopting and operating new technologies against increased profits and optimally choose the level of adoption. We show that an economy whose policies favor vocational education will grow slower in equilibrium than one that favors general education. More importantly, the gap between their growth rates will increase with the growth rate of available technology. By characterizing the optimal Ramsey education policy we also demonstrate that the optimal subsidy for general education increases with the growth rate of available technology. Our theory suggests that European education policies that favored specialized, vocational education might have worked well, both in terms of growth rates and welfare, during the 1960s and 1970s when available technologies changed slowly. However, in the information age of the 1980s and 1990s when new technologies emerged at a more rapid pace, they might have contributed to an increased growth gap relative to the United States.     

政府国库资金、货币供给与货币政策有效性

政府财政行为对货币政策效应的影响是宏观经济学的一个热点问题,文章从政府资产角度出发,运用1994～2005年中国国库资金季度数据,采用协整分析方法对政府国库资金、货币供给和货币政策有效性问题,作实证检验。研究表明:(1)国库资金增减导致基础货币收缩和扩张,短期内国库资金变动会使货币供应量发生显著的反向波动,国库资金是货币供应量的Granger因,国库资金对货币供应量波动有较高的解释力,央行的货币供给由于国库资金而产生被动性。(2)国库资金与货币政策有效性之间存在密切关系,货币当局将国库资金变量纳入货币政策中介目标监控体系,有助于提高货币政策的有效性,国库资金成为财政政策与货币政策新的结合点。     

Developing holistic leaders: Four domains for leadership development and practice

Leadership development and practice have traditionally been quite narrow, with a decided focus on the analytical realm of leadership. However, the contemporary climate of corporate scandal and resultant loss of societal confidence, coupled with the evolving demands, needs, and expectations of employees, point to the potential need for a more holistic approach to leadership. Thus, this article proposes how management education and leadership development programs can develop holistic leaders that are adept at operating in the analytical, conceptual, emotional, and spiritual domains of leadership practice. An integrated model for holistic leadership development and practice that addresses all four of these domains is proposed, and grounded in both established and emerging leadership development theory. Additionally, a leadership development classification scheme is proposed based on classroom, job, and organizational contexts.     

大学生心理健康教育刍议

提高大学生的心理健康水平,是大学生健康成长的需要,是时代发展和社会全面进步对培养高素质人才的必然要求。本文提出了大学生心理健康的衡量标准,分析了影响大学生心理健康的因素,在此基础上,探讨了做好大学生心理健康教育工作的方法。