Integrating the Ethical Dimension into the Analytical Framework for the Reform of State-Owned Enterprises in China's Socialist Market Economy: A Proposal

The discussions about the reform of state-owned enterprises are so far dominated by economic and legal considerations while the ethical dimension of this highly complex problem is being barely addressed explicitly, much less developed systematically and integrated into a broader analytical framework for companies in China. This paper is a proposal to introduce this kind of ethical considerations. First, the main features of the reform of state-owned enterprises are briefly summarized and a number of critical issues are identified. Second, the "balanced concept of the firm" is presented and compared with other approaches to corporate ethics in chiefly Western literature (discussions on "corporate social responsibility", the stakeholder approach, and social contract theories). Finally, the relevance of this "balanced concept of the firm" for the reform of state-owned enterprises is briefly discussed.     

Economic sociology: a historical perspective

In this paper we briefly recall what is meant by economic sociology, basing our definition principally on the works of R. Swedberg and M. Cranovetter. We then focus on the questions and problematics which are more particularly relevant to the history of economic and sociological thought in such a way as to make explicit the kind of past in relation to which economic sociology is most pertinent. We shall thus be induced to correct certain explanations and to propose a slightly different perspective on the origin of economic sociology. This historical work enables us to formulate a definition of economic sociology based on two key concepts - economic institution and economic action - and allows us to articulate what economic sociology actually is, rather than merely describing what it is not. Finally, we show that these propositions are not without interest in relation to the present-day economic sociology that tends to go by the name - made fasionable by Granovetter and Swedberg - of ‘New Economic Sociology.’     

20世纪美国会计学说的主流概说

20世纪美国会计思想对国际会计产生了重要影响,研究其发展历程,对于深层次地认识会计制度的变迁及其动因,把握21世纪会计走向具有重要的借鉴作用.本文利用有关文献,对20世纪美国会计学说主流进行了分析,从中体会到会计环境的巨大变化和经济学的不断发展是会计发展的最直接原因,21世纪会计的研究必须反映时代的要求和特征.     

借鉴西方国家经验治理我国失业问题

针对资本主义不同发展时期出现的失业现象，西方经济学各流派提出了相应的治理理论，并付诸实践。我们应借鉴西方经济学的失业治理理论和西方国家的治理经验，制定出适合我国国情的就业政策。     

Retailing in the 21st century: reflections and prologue to research

Retailing in the 21st century will no doubt be very different from retailing in the 20th century, just as retailing in the 20th century was very different from retailing in the 19th century. To understand and explain current retailing phenomena and retailing-related phenomena, and accurately predict such phenomena, it is necessary to have a coherent and consistent definition of retailing as well as comprehensive retailing theories based on this definition. This introduction to the special issue argues for such a definition and related comprehensive theories.     

批评化不是中国文学理论的出路——对文学理论研究一种走向的价值审视

文学理论批评化是导致文学理论危机的重要原因，因为文学理论与文学批评理论并不属于同一个学理层面。搁置文学基本理论研究片面发展文学批评理论，导致文艺学学科的知识化、浅层化和无序化。以方法论代替本体论研究，使“片面的深刻”相互否定，耗尽自己，最后只好走出文学的边界。促成文学理论批评化固然有文学理论自身的原因，但最主要的还是由于文艺学学科的体制化，学术研究功利化、市场化。因此，仅用二十年时间走完欧美百年之路恰是中国文学理论的幸运：消化不良才中毒不深，改弦更张还有余地。在加强文学基本理论研究的同时，应有选择地借鉴欧美文学批评理论的成果，发展自己的批评理论，形成文艺学学科各部类共谋和谐发展之路。     

Ethical Education in Accounting: Integrating Rules,Values and Virtues

Ethics in accounting and ethical education have seen an increase in interest in the last decade. However, despite the renewed interest some important shortcomings persist. Generally, rules, principles, values and virtues are presented in a fragmented fashion. In addition, only a few authors consider the role of the accountants character in presenting relevant and truthful information in financial reporting and the importance of practical reasoning in accounting. This article holds that rules, values and virtues are interconnected. This provides a sound approach to ethics in accounting, in which character and practical reasoning are crucial. Consequently, ethical education in accounting has to simultaneously include the knowledge of proper rules and principles and their correct application; values (understood as moral goods) and virtues, whose acquisition, in the view of the author, should be encouraged.     

高职高专思想政治理论课实践教学研究

随着高等教育的改革不断深入,如何准确把握大学生的思想变化,如何更新教育理念,加强实践教学环节,以实践育人,构建以实践为栽体,增强理论教学的实效性,就成为思想政治理论课教学改革和建设迫切需要研究和解决的重要课题.