职业化和法制化是治理会计信息失真的根本途径

会计人员业务素质低下 ,遵纪守法意识薄弱 ,职业道德差 ,所处地位不独立 ,以及企业“内部人控制”现象出现 ,内部审计徒有虚名 ,外部监督不到位等 ,造成了企业会计信息失真的严重蔓延。解决这一问题的关键是会计人员职业化和会计工作法制化。     

科学发展观与民族地区人口可持续发展——以云南地区为例

党中央提出建设以人为本的和谐社会,指出要用科学发展观来指导人口资源环境工作,要着眼于满足人民群众的需要和促进人的全面发展,着眼于提高人民群众的生活质量和健康素质。而少数民族地区一般地处边疆,经济很不发达,人口素质不高,则是建立和谐社会的重点和难点。本文分析了少数民族地区人口的发展现状,以云南少数民族地区人口发展状况和周边环境状况出发论证了云南少数民族地区人口可持续发展的必要性和紧迫性,以科学的发展观为指导,提出了人口可持续发展与建立和谐社会的对策性建议和解决方法,并对少数民族地区城市化进行了粗略的分析。     

Are Parental Characteristics Important for Child Survival? The Case of Vietnam

While remaining one of the poorest countries in the world, Vietnam's infant and child mortality rates have been much lower than those observed for countries with similar or even higher levels of real income per capita. The paper investigates the role of parents' characteristics in affecting survival of their children, using a logistic discrete-time model and data from the Vietnam Demographic and Health Survey 1988 . It is found that infant mortality is significantly higher for children of mothers with no formal education. However, parents' other socioeconomic characteristics, including mothers attaining levels of education higher than the primary level, are not important for explaining differences in child survival. There is some evidence that children of higher orders of birth face higher risk. Results on the effects of maternal education diverge from findings for other countries, but can perhaps be explained by the country's distinctive features.     

On the diffusion of toilets as bottom of the pyramid innovation: Lessons from sanitation entrepreneurs

There is an emerging body of literature on product innovations for the poor at the bottom of the income pyramid. However, there is little on why delivery systems succeed or fail in this context and the present paper attempts to fill this void by examining why and how sanitation entrepreneurs are succeeding in India to diffuse toilets — an innovation for rural households, which never had access to one before. The literature is analyzed and confronted with the actual field practices. We demonstrate that the common thread that unifies progressive sanitation entrepreneurs is their adoption of a ‘market based approach’. There are market failures stemming from the demand side due to problems in expression of demand and its mismatch with the perceived value of the innovation. In response, sanitation entrepreneurs go beyond the standard linear model of assessing need and appropriateness of technology. They create innovations in ‘technological design’ as well as in the ‘delivery platforms’ to include practices for ‘accompaniment’, ‘sustainable maintenance’ and ‘generation of knowledge'. Thus, they make-up for sluggish or missing markets and informational asymmetries to ensure sustained use of toilets.     

纳米材料的特点及制备方法研究

纳米材料由于具有比表面大,熔点低等特性,在材料科学方面意义深远,文章就纳米材料的制备及特点做了系统的阐述,并展望了其未来的应用前景。     

企业集群风险的研究:一个基于网络的视角

在经济全球化的今天，企业集群作为一种地方根植性(Embedded）网络组织却表现出很强的竞争力，并成为许多地区制定经济政策的战略工具。本文从企业集群内在网络关系的视角，深入剖析了企业集群发展中存在的风险问题，最后以企业集群生命周期为基点提出了促进企业集群持续发展的一些对策建议。     

对私房的社会主义改造(1956～1964年):历史与启示

1956年我国开始对私有住房进行社会主义改造。1964年改造基本结束,城市中大部分私房被纳入社会主义轨道和新建的公房一起,形成了社会主义住房福利体系。这一体系适应了计划经济的需要,改善了大部分城市居民的居住条件,有利于住房问题的解决。本文从住房政治功能角度出发,对私房的社会主义改造这一历史过程进行梳理,通过分析其中的矛盾冲突,得出政府在制定住房政策上,需要把握"民意"和"民益"的平衡;防止住房问题上的极端意识形态化;大力加强政府对住房的保障职能等启示。     

税收结构与经济增长的实证分析—兼论我国的最优直接税/间接税结构

直接税包括农业税收对经济增长有显着的负作用,而流转税等间接税对经济增长的影响不显着;我国使经济增长最大化的最优直接税规模是占GDP的35%,最优的直接税/间接税比率是0.45,目前直接税和直接税/间接税比率均已超过其最优数量,应适当削减直接税。