网络预算管理

本文介绍了网络预算管理是如何有效地克服传统预算方法的缺点,通过有效的控制去解决企业预算管理工作中的实际问题,指出了该预算方法能大大提高工作效率和管理效率。     

会计人员职业道德建设的诚信讨论

文章论述了在市场经济体制下。会计从业人员在职业道德建设方面存在的问题。强调了树立财经法律意识。以诚信务实的工作态度来获得社会的尊重与信赖。     

论全面推进农村小康社会建设

我国新世纪“全面建设小康社会”的奋斗目标和纲领,是邓小平“小康”思想的进一步丰富和发展。从目前的经济发展和人们生活水平来看,离全面建设小康社会目标最远的主要是农民,全面建设小康社会的重点和难点在农村。在我国农村,全面建设农村小康社会应从政治、经济、文化和可持续发展等方面全面推进。     

浅议如何充分发挥银行内部审计建设性职能

目前，中国建设银行已建立了总行垂直管理的内部审计体制，内部审计的地位得到了进一步的巩固和加强，管理层对内部审计也提出了更高的要求。本文就如何发挥审计的建设性职能，最大程度地做好审计增值服务，促进银行价值和运作效率的提升，实现审计职能从查错防弊向防护决策和建设性方面转变做初步探讨。     

浅谈外文藏书建设与图书利用率

文章从广西图书馆外文藏书情况入手，分析了外文图书利用率低下的原因，提出了提高外文图书利用率的对策。     

我国商业银行私人银行业务的发展现状与对策

随着我国富裕阶层队伍的不断壮大,我国私人银行业务显示出巨大的市场潜力,中外银行因此展开了激烈的竞争。但是,我国商业银行发展私人银行业务也面临着诸多制约因素。因此,我国商业银行应在市场细分、产品的研发与创新、品牌建设、组织架构、专业人才的培养、外部环境建设等方面采取切实措施,以促进私人银行业务的发展     

Accrual accounting and Australian fiscal policy

Australian governments have recently moved from cash accounting to accrual accounting. Accrual accounting has been accompanied at the national government level by the introduction of a new key fiscal policy measure: the ‘fiscal balance’. This paper explains and evaluates this new fiscal measure. It concludes that, given the present fiscal policy of the Australian government, fiscal balance is a superior fiscal policy measure to the ‘cash’ budget balance measure which it replaced. However, from the alternative ‘golden rule’ policy standpoint, fiscal balance is not a meaningful fiscal policy measure — although its stock counterpart, net financial liabilities, certainly is.     

Burn or bury? A social cost comparison of final waste disposal methods

This paper evaluates the two well-known final waste disposal methods, incineration and landfilling. In particular we compare the social cost of two best-available technologies using a point estimate based on private and environmental cost data for the Netherlands. Not only does our comparison allow for Waste-to-Energy incineration plants but for landfills as well. The data provide support for the widespread policy preference for incineration over landfilling only if the analysis is restricted to environmental costs alone and includes savings of both energy and material recovery. Gross private costs, however, are so much higher for incineration, that landfilling is the social cost minimizing option at the margin even in a densely populated country such as the Netherlands. Furthermore, we show that our result generalizes to other European countries and probably to the USA. Implications for waste policy are discussed as well. Proper treatment of and energy recovery from landfills seem to be the most important targets for waste policy. Finally, WTE plants are a very expensive way to save on climate change emissions.     

工作本位学习理论的系统分析

工作本位学习是基于从学校到工作岗位(school-to-work)的理念下提出来的,试图整合学习策略和工作实践,促进学习者的学习,以更好适应工作的需要。工作本位课程理论是在上述理念基础上开发出来的,对我国高职教育提供有益的启示。     

高职《商品学》课程教学改革探索

在高职教学中,课程教学是教学活动的基础,改革传统的课程体系和教学方法,是体现高职教学特点和实现专业人才培养目标的关键。本文通过对连锁经营管理专业中《商品学》课程教学改革的研究与实践,构建了课程的培养目标和课程体系,提出了课程教学组织实施和考试模式改革的具体办法。