“新要素”资产会计核算初探

"新要素"资产是现代经济学通过对生产要素不断扩展内涵,赋予技术、教育、管理、信息等生产要素的"新"的含义。体现在企业会计核算中,分别表现为技术资产、人力资产、文化资产、信息资产、土地使用权等等。会计作为一门方法论的科学,应该以其技术属性不断地适应和服务于经济社会发展的需要。试图通过对知识经济带给企业的"新要素"资产的分类剖析,初步探讨对其进行会计确认、计量和核算的方法。     

新儒商思想对商业行为的影响

新儒商思想作为一种商业思想并在现阶段条件下提出，具有鲜明的时代特征和重要的现实意义。从我国古代、近代、现代的部分商业思想理论入手，结合儒学的有关发展史，对新儒商思想作一简单的论述。．长期以来儒学作为封建统治的工具，在政策上表现为重农抑商，然而这并不足以说明儒学在根本上是否认商业行为的，从某种意义上说，可作为一种哲学能够有效地指导、规范我们目前的商业经济行为。     

差异化战略:《新周刊》新锐之道

现在的杂志界“同质化”现象泛滥,许多刊物从封面到内容都是低层次重复。整个中国杂志界由于受体制的限制和束缚,存在创新意识和原创精神的缺失,难觅成熟的商业操盘。《新周刊》作为新闻时事杂志的“异类”,充分运用差异化战略,步步为营,闯出了一片新天地。文章从专题、封面设计、受众定位、经营方法等方面阐述了《新周刊》的差异化战略。     

Conflict management and innovation performance: An integrated contingency perspective

In recent years, many of the basic assumptions underlying organizational conflict research have changed, drawing into question the validity of some previous research findings. Operating from the perspective that conflict is complex, multidimensional, and context specific, this research takes a fresh look at key conflict antecedents, mediators, and consequences in the context of the innovation process. The study investigates the relationships among five behavioral conflict-handling strategies, destructive and constructive conflict, and innovation performance as perceived by 290 R & D and marketing department managers. Empirical results both support and question some of the previous findings in conflict research. The results indicate that integrating, accommodating, compromising, forcing, and avoiding conflict-handling strategies can have different impacts on constructive and destructive conflict in an innovation context. Kelly Hewett (kelly_hewett@moore.sc.edu) is in the Department of Marketing at the Moore School of Business, University of South Carolina. Her research focuses on the management of relationships between buyers and sellers, as well as between headquarters and foreign subsidiaries in managing the marketing function globally. Her research has been published in theJournal of Marketing, the Journal of the Academy of Marketing Science, and theJournal of International Business Studies, among others. R. Bruce Money (moneyb@byu.edu) is the Donald Staheli Fellow and an associate professor of marketing and international business in the Marriott School of Management, Brigham Young University. His articles have been published in journals such as theJournal of Marketing, theJournal of the Academy of Marketing Science, theJournal of International Business Studies, andSloan Management Review. His research interests include the international aspects of national culture’s measurement and effects, business-to-business marketing, word-of-mouth promo-tion, services marketing, and negotiation. Subhash Sharma (sharma@moore.sc.edu) is the James F. Kane Professor of Business in the Moore School of Business, University of South Carolina. Professor Sharma’s research interests include marketing strategy, structural equation modeling, data mining, customer relationship management, e-commerce, the marketing-operations interface, and global marketing strategies. He has published numerous articles in these areas in leading academic journals such as theJournal of Marketing Research, theJournal of Marketing, Marketing Science, theJournal of Retailing, theJournal of Operations Management, theInternational Journal of Research in Marketing, andManagement Science. Professor Sharma has also authored two textbooks:Applied Multivariate Techniques (John Wiley, 1996) andScaling Procedures: Issues and Applications (with Richard G. Netemeyer and William O. Bearden, Sage, 2003). Professor Sharma was a member of the editorial boards of theJournal of Marketing Research and theJournal of Marketing and currently serves on the editorial review board of theJournal of Retailing.     

新会计准则的四大改进

中国新会计准则体系已于2006年2月15日正式发布,并于2007年1月1日起在上市公司率先实施。通过对新会计准则与原会计准则的比较,把握新会计准则的变化,对于贯彻实施新会计准则体系、提高上市公司质量、促进资本市场和谐稳定发展具有重要意义。本文认为新会计准则的四大改进为:会计目标定位于“受托责任观”与“决策有用观”的融合、会计信息质量强调相关性与重要性原则、会计要素的确认与计量国际趋同、财务报告体系更趋有用性。     

农民增收:建设社会主义新农村的保障

农民增收是解决农民问题的关键,也是构建和谐社会,建设社会主义新农村的保障。文章分析了农民增收的社会意义、我国农民收入现状及其原因,最后对农民增收的关键因素作了一些思考。     

新时期加强高职院校德育工作的几点思考

通过对新时期加强高职院校德育工作的必要性和重要性的分析,提出以创新德育理念为先导、以延伸和优化德育途径和方法为突破、以提高德育工作队伍素质为保障,努力开创德育工作的新局面。     

由非货币性交易新准则引发的一系列思考

为了适应我国企业经营方式的变化和提高证券市场会计信息披露的质量，财政部于2001年初对非货币性交易准则重新予以修订。新准则实施1年来，发挥了抑制关联交易、打击证券投资市场投机活动的重要作用，体现了会计准则的中国特色和国际化的有机协调。但任何事物都有其两面性，新准则在其具体实施过程中出现了准则和制度的衔接、自身的发展与完善等诸多问题，而此类问题的出现应当引起广大会计界人士的关注。     

中国西部新农村建设与城镇化

新农村建设是破解"三农"问题的有效途径,而农村城镇化是新农村建设的重要内容,是解决农村问题的重大战略.西部地区由于基础经济薄弱等方面的原因成为国家新农村建设和城镇化过程中的难点与重点.因此,在目前的新形势下,我们要正确处理好西部新农村建设和城镇化的关系,通过城镇化来带动新农村的建设,同时通过新农村的建设来促进农村的城镇化,以此推动西部农村经济社会的发展.     

资源型地区产业结构升级优化的制度创新——以延安市为例

市场力量主导的诱致性产业结构和诱致性制度变迁有可能因市场的自发性而使一个社会的经济脱离发展轨道,而政府力量主导的强制性制度变迁,有可能因其设计出来的制度不符合产业发展的规律,而使一个经济社会形成唯政府意志的产业结构。而将两种制度变迁相互间有机地结合起来,以自然演化(市场原则)的产业结构为基础,并配合政府遵从自然演化原则科学设计出的产业结构有可能达到产业结构的合理性标准。延安的能源化工产业在其产业结构中占有重要的地位,但目前产业集群尚未形成,三次产业结构也不尽合理,为此,要通过制度创新来推动产业结构的升级和优化。