论会计平衡式的重构

当我们从会计平衡式的经济意义角度去理解会计平衡式时,现代会计平衡式不能完整、准确表达企业资本资源,从而导致歪曲企业盈利能力等局限性.新的会计平衡式构造,应该克服这些局限,并且还应该将所有与企业资本资源相关的多边权益方加以体现.     

天人合一与生态平衡论

天人合一、与自然相和谐是古代中国人对人与自然关系的深刻认识。它强调的是人必须遵循自然规律 ,合理开发利用自然 ,保护自然 ,是生态道德理性与生态实践理性的统一。天人合一理想的实现也将是生态平衡的实现。它所反映的生态思想可以为现代处在生态危机严重困扰的人们提供重要的价值支持资源。     

Book Reviews

This article examines some difficulties associated with the Haynes–Stone model and attempts to clarify how the model can be justified as representing the hypothesis that “quantity is demand determined and price is supply determined.” It also argues that the applications of such a model as was done by Haynes and Stone might not have resolved the controversies related to the Phillips curve and the supply function of exports (or imports).     

Use of balanced bipartite weighing designs as chemical balance designs

This paper deals with the use of balanced bipartite weighing designs as chemical balance designs when there Is a restriction on the number of objects that can be placed on either pan..The variance of each estimated weight and the covarlance of each pair of estimated weights are worked out.The use of additional weighing when the design matrix is singular is discussed.     

‘The house belongs to both’: undoing the gendered division of housework

This article studies 28 dual-income Spanish childless couples who were undoing gender in routine domestic work. We understand ‘undoing gender’ as defined by Deutsch [(2007). Undoing gender. Gender & Society, 21, 106–127, p. 122]: ‘social interactions that reduce gender difference’. The dual-earner couples came from different socio-economic backgrounds and were interviewed in four different Spanish towns in 2011. The analysis shows that resources in a wide sense, time availability, external help, ideas about fairness, and complex gender attitudes are key interdependent factors that can weave together to form different configurations leading to a non-mainstream division of housework. All configurations were based on principles of gender equality: some couples found it fair to have a 50/50 division of domestic work, others a 50/50 division of all work (paid and unpaid); and a third group showed conflicts in practice. These couples’ ways of undoing gender illustrate the external, individual, and couple circumstances under which spouses are able to achieve a non-traditional construction of unpaid work.     

论可持续发展的代价调控与实现

可持续发展战略是人类在面临一系列冲突和矛盾时所作的一种选择,任何一种选择都不会是无代价的,可持续发展战略也不例外。面对可持续发展选择下的代价及其产生的根源,我们可以做积极的调控努力,一方面可以从发展伦理学中汲取有益的启示,同时在代价调控的宏观目标设定上要保持代价与创价的博弈均衡。     

发达国家议会预算监督的制度化实践及对我国人大的启示

公共预算是政府的血液和民主政治的核心，随着公众预算民主意识的觉醒．肩负公众受托责任的人大如何确保行政预算向公众负责是我国当前预算民主治理面临的重大挑战之一。以回应纳税人预算民主诉求为起源的发达国家议会预算监督经过多年的发展已为这一问题的解决树立了典范，把民主责任作为制度设计的起点、在完政层面进行预算权的民主化配置和操作层面控制技术及辅助资源的提升是其主要特征。以发达国家预算监督制度折射出的民主责任逻辑反观我国目前的实践，理念的更新、预算权的均衡化配置、中期财政预算控制的加强、多元监督合力的发挥等制度要素对于增强人大预算监督责任尤为关键。     

平衡记分卡在高校教师绩效考核中的应用

在阐述绩效与绩效考核本质内涵的基础上,针对目前高校教师绩效考核中普遍存在的战略目标缺失问题,指标失真问题,方法单一问题,结果运用乏力问题等,根据平衡记分卡的核心思想,尝试将平衡记分卡评价模型引入高校教师绩效考核中,并提出了一种基于平衡记分卡理论的考核方法,力求客观公正科学地评价教师,以达到绩效考核的目的。     

英、美、法三国行政诉讼外部调整机制比较

英美法系的典型代表国家英美两国与大陆法系的典型代表国家法国，在寻求和实现公平与效率的价值平衡方面殊途回归。原因在于三国各自逐渐建立起了一套有效平衡行政诉讼价值的调整机制。面对二战后行政扩张及与其相伴的行政纠纷的增加，英、美、法三国形成了包括行政机关自身的机制调整、立法机关的机制调整、非国家机关的监督机制调整等的外部调整机制。     

动态需求下高峰负荷定价模型研究

针对Ｍａｃｈａｅｌ．Ｒ关于动态需求下高峰负荷定价过于理想化假设的问题，建立了新的调控定价模型，并进行了具体的分析，得到不同阶段应采取不同的定价策略，培育和引导了消费市场，由此深化了Ｍａｃｈａｅｌ．Ｒ的结论。