实质重于形式原则在会计实务中的具体应用

本文主要阐述了实质重于形式原则的含义 ,以及这一原则在经济事项确认、会计计量、财务报告方面的具体应用 ,论述了实质重于形式原则在提高会计信息质量方面具有重要意义。     

非货币性交易会计核算与税法的差异和协调

伴随着经济全球化,我国会计准则一直处于变动之中。以非货币性交易为例,我国非货币交易会计准则已经历三次变更,其收益的会计确认与税法的确认一直存在着差异。分析和把握这些差异的变化,不仅有利于规范会计核算,更利于依法诚信纳税。本文在阐述会计准则的变化以及变化原因的同时,结合税法对非货币性交易的处理,提出了两者的差异及协调的问题。     

矿产品消费及其资源保障

矿产品是人类取得物质和能量的主要来源。能 (量资 )源比物质资源更重要。能源矿产品的用途既可以是能源 ,也可能是物质资源 (有机化工原料 )。物质资源消费趋势是单耗和总耗都趋于降低。能源的生产消费应追求单耗降低而总耗稳定 ;生活消费在中国当前则应是单耗和总耗都合理稳步上升。调剂地区之间能源余缺应以直接输能 (电 )为主 ,运输能源物质为辅 ,因此应提高电在能源终端消费中的比重。不同能源替代余地大 ,短缺表现为总量短缺 ,国家宏观调控能发挥重要作用 ;不同物质资源替代余地小 ,短缺表现为结构性短缺 ,应更多地发挥市场机制的作用     

政府采购:程序公平还是实质正义

《政府采购法》实施过程中,业界普遍提出一个难以回答的问题:政府采购追求的到底是程序公平呢还是结果正义呢?鱼和熊掌究竟如何取舍,有时往往难以兼顾。本文认为,政府采购其实就是程序公平下实质正义的体现。     

Working with risky consumers: multi‐professional care for substance‐using pregnant women

Substance use is increasingly common in many countries. Consumption and lifestyles associated with consumption often involve a number of specific health and legal risks for users. For pregnant women, the risks extend to the health and care of their unborn children. A multi‐professional approach to the management of substance use in pregnancy is recommended as best practice but, as with all strategies, effectiveness depends on the way that professional workers implement policy. This study evaluated evidence of multi‐professional working within local maternity services in and around a Scottish city by (a) collating and analysing data from the maternity records of 163 substance‐using women, who delivered between January 2001 and December 2003; and (b) conducting a questionnaire survey in 2004 with 120 midwives and neonatal nurses for their views on maternity care for substance‐using women and their babies. Despite the importance placed on multi‐professional working by midwives and neonatal nurses, maternity records indicated operational inconsistencies with implementation in some cases and not in others. Policy was not yet to be seen embedded in everyday practice.     

Study on Knowledge Increase Mechanism and Original Substance from the Viewpoint of Biological Fermentation

The internal mechanism of organizational learning and knowledge increase is very similar to the mechanism of biotic ferment, so we creatively use Knowledge Convening ＆ Fermenting Model （KCFM） to explain the origination and mechanism of knowledge increase, espec）ally clarifying that the original substance is the key factor to cause organizational learning and knowledge innovation, We also thoroughly analyze the helix process for knowledge bacterial strain to impel knowledge increase.     

Carl L. Nelson: The Interrogator (1910–2007)

During the 1940s–1970s, Carl Nelson was an imposing figure, literally and figuratively, in American academic accounting. With high expectations for his students, he taught several generations of accountants, practitioners, and professors. He made accounting exciting and provocative by encouraging his students to critique GAAP, to explore alternatives to conventional accounting wisdom, and to search for substance in transactions regardless of form. He urged his students to question every thing, regardless of who said or wrote it. As a classroom professor and a reviewer of academic works, he was at times a harsh critic. As an advisor to students, he was generally helpful, if not gracious. Carl Nelson was most assuredly a rare breed in accounting academe. This paper examines his controversial teaching approach and considers his legacy.     

管理的实质在于创新

资源的稀缺性与需求的无限性,是当今世界的一大难题,管理创新就是指创造一种新的更有效的资源配置与整合范式,达到资源的有效利用和倍增,这种创新在国家创新体系中处于综合统筹指导协调的地位。无论是制度创新、技术创新、产品创新、市场创新、知识创新,还是企业创新,其成功与否最终都取决于组织结构和管理活动的协调发展,所以管理创新是所有创新的基础和保证。     

论经济法价值的三重超越

在市场经济条件下,经济法和民法都是调整市场经济关系的基本法律形式,二者有着许多共同的价值追求.但经济法作为体现"国家干预"的法,又有诸多不同于民法的价值表现.文章从经济法与民法价值关联的角度,提出了经济法对民法的三重价值超越:即超越经济自由的经济民主价值;超越经济增长的经济发展价值;超越形式正义的实质正义价值.     

资产重组要把握实质谨防“误区”

资产重组一直是推动资本主义企业发展和社会化的重要途径。我国推行资产重组是发展企业集团,促进产业结构和产品结构的优化,从而达到搞活国有经济的目的。文章分析了目前我国资产重组存在的七种误区,阐述了资本经营与生产经营的联系与区别。提出了是否降低或节约交易费用;是否增加规模收益和规模报酬;是否实现了低成本扩张等五项资产重组合理性的判别标准。