On the Current Situation and Problems of High Education Institutes Digital Libraries Development

The paper discusses the necessity and objective of digital library system, and analyzes the current situation of the high education institute digital libraries in China as well as some potential problems. Development plan is proposed for the digital library system for universities.     

医药企业投资价值评估体系的研究

文章根据当前我国医药企业面临的竞争和进一步发展所遇到的资金问题 ,从促进企业与风险投资的结合出发 ,强调分析企业投资价值的重要性 ,在分析国内外风险投资商考察企业所用指标的基础上 ,结合医药行业的特点 ,提出一套医药企业投资价值分析指标体系。     

论中华民族凝聚力

应该沿着历史的线索,从自然地理环境、社会血缘关系、生产方式与社会结构、文化心理背景诸方面,探索中华民族能够产生如此强大凝聚力的根源。新时期的中华民族凝聚力,不应该是防守型而应该是进取型的。进取型凝聚力以开放的心态为特征,这是改革胜利和建设现代化强国的保证。     

Managing Strategic Alliances in China （1）-Background and Experience

Creating effective strategic alliance is a useful method for the global expansion of international companies and managing strategic alliances is an important research project to the success of strategic alliances. This paper focuses on the practical problems of strategic alliances in China and explores how to manage such alliances. This research aims to introduce the basic background of strategic alliances, analyzes the primary reason for the current situations of strategic alliances, discusses the advantages and disadvantages of strategic alliances, gives the successful factors managing strategic alliances and discusses what should be done in the future research about strategic alliances？     

构建旅游院校教师培训体系的思考--以北京联合大学旅游学院为例

旅游院校教师培训体系的建构问题是旅游院校教师培训建设中的空白领域,通过对北京联合大学旅游学院教师培训的现状及存在的问题分析,试图从旅游院校教师培训体系构建的维度指标选择原则及教师培训体系构建中需要注意的几个侧重点出发,来探讨旅游高等院校的教师培训体系的构建问题.     

Village Elections,Accountability and Income Distribution in Rural China

1. Introduction The village election was first envisioned by the late chairman of the National People’sCongress (NPC), Mr Peng Zhen, in the mid-1980s to enhance village governance after the commune system was dissolved in China in the early 1980s. In 1987, the NPC passed a tentative version of The Organic Law of the Village Committee (OLVC), and started a 10 year experiment of village elections. In 1998, the NPC formally passed the law and elections quickly spread to the whole count…     

关于会计政策选择的思考

会计政策选择贯穿于企业整个会计过程。而它并不单纯是会计技术、方法问题，更本质的是涉及非会计技术因素，是一种经济利益的博弈规则和利益分享的要求，是企业管理当局处理、协调各方面的矛盾，分配经济利益的重要措施。选择不同的会计政策，会产生不同的会计信息，进而产生不同的利益分配格局。     

中小企业营业收入审计的主要风险、常见问题及对策分析

营业收入舞弊是中小企业财务报表造假的重灾区,营业收入的发生、完整性、准确性、截止、分类和列报等认定都可能存在错报风险,营业收入审计是注册会计师财务报表审计的重中之重。文章通过梳理文献和调研访谈后发现,注册会计师在营业收入审计中,主要存在着风险评估程序执行不充分、舞弊风险应对不得力、完整性认定审计不足、审计工作底稿复核流于形式等问题,在剖析原因的基础上,提出了相应的对策建议,包括:加强对营业收入重大错报风险的评估、增强对营业收入舞弊风险的评估与应对、加大对营业收入完整性认定的审计、强化对营业收入审计工作底稿的复核等,以提高审计质量,降低审计风险,减少审计失败。