执政党建设的宝贵财富--列宁关于执政党建设的重要思想

在国际共产主义运动中,列宁最早提出了执政党建设的思想.他认为,执政党要提高党员的质量,要有高度的统一和团结,要密切联系群众.同时,他还提出,执政党要不断开展批评和自我批评,要加强党的组织建设.这些思想是执政党建设的宝贵财富.     

以"四个一工程"活动为有效载体建立保持共产党员先进性长效机制

创新主题实践活动载体是推进党建工作的有效抓手,建立永葆党员先进性的长效机制是提高党的执政能力的内在要求,是加强党的先进性建设的关键环节。建立健全一套稳定持久有效的规章制度和工作机制规范约束广大党员,保证广大党员坚定理想信念,坚持党的宗旨,发挥模范作用,才能切实提高党的执政能力,巩固党的执政地位。     

议股权投资差额会计核算

现行会计制度中采用权益法核算长期股权投资时,投资支付的价款高于或低于应享有份额而产生的差额采用的会计处理方法不尽合理,笔者提出自己的建议。     

Professional Perspectives on Decision Making about the Long-term Care of Older People

With the increasing pressure on social and health care resources,professionals have to be more explicit in their decision makingregarding the long-term care of older people. This groundedtheory study used 19 focus groups and nine semi-structured interviews(99 staff in total) to explore professional perspectives onthis decision making. Focus group participants and intervieweescomprised care managers, social workers, consultant geriatricians,general medical practitioners, community nurses, home care managers,occupational therapists and hospital discharge support staff.The emerging themes spanned context, clients, families and services.Decisions were often prompted by a crisis, hindering professionalsseeking to make a measured assessment. Fear of burglary andassault, and the willingness and availability of family to helpwere major factors in decisions about living at home. Serviceavailability in terms of public funding for community care,the availability of home care workers and workload pressureson primary care services influenced decision ‘thresholds’regarding admission to institutional care. Assessment toolsdesigned to assist decision making about the long-term careof older people need to take into account the critical aspectsof individual fears and motivation, family support and the availabilityof publicly funded services as well as functional and medicalneeds.     

刍议中国共产党执政道德创新基本原则

在党的执政实践中,执政道德创新的基本原则体现在以下几个方面:传统政德与官德创造性转化原则,革命道德传统的继承与发扬原则,西方政党执政道德“扬弃”原则,社会主义国家执政道德借鉴原则和与实践俱进的执政道德创新原则。     

机构投资者调研与企业投融资期限配置

以短期资金支持长期投资的期限错配现象普遍存在于企业中,成为影响企业持续发展的重要因素。基于2013—2020年中国深交所上市公司机构投资者调研等数据,对企业投融资及期限配置行为进行了实证检验。研究发现,在投资端,机构投资者调研改善了企业投资,激励管理层进行更多长期投资;在融资端,机构投资者调研部分缓解了融资约束问题,使企业获得了更多的短期借款,但仍然无法有效支持企业从银行获得更多长期借款。中介机制检验发现,机构投资者调研能够降低企业信息不对称,提高信息披露质量,从而使企业获得更多的短期借款来部分满足正常投资需求。进一步研究表明,在金融发展水平高的地区、国有企业以及有基金参与调研的企业中,机构投资者调研使企业的投融资期限配置更为合理。因此,政府部门需要进一步深化金融改革,加强对机构调研质量的监督,引导银行等金融机构增加和改善金融供给,从而提高金融对实体经济的服务能力。     

安徽省长期护理保险筹资水平精算研究

老龄化程度加剧,失能人数增加,是我国社会面临的一大难题,长期护理保险制度在该问题的解决中发挥着重要的作用。我国长期护理保险筹资机制存在参保主体覆盖面不足、筹资渠道单一、筹资水平高低不等、筹资激励措施缺乏等问题。文章将安徽省参保对象分为城镇职工和城乡居民,并将失能人群分为轻度、中度、重度三个等级,运用国际劳工组织(International Labour Organization,ILO)精算模型中的人口、收入、成本、结果等子模型测算安徽省长期护理保险筹资水平。结果显示,2019年安徽省城镇职工医疗保险参保人群的缴费率为0.14%,城乡居民每年需要缴纳96.77元。结合安徽省长期护理保险筹资水平与我国筹资机制实践存在的不足进行讨论,为安徽省长期护理保险筹资机制的设计提出优化建议。     

Institutional Ethnography and Experience as Data

Experience, as concept, is contested among feminists as to its epistemological status, thus its usefulness in knowledge claims. Institutional ethnography (Smith 1987) is a feminist methodology that nonetheless relies fundamentally on people's experience. Not as Truth, nor the object of inquiry, but as thepoint d'appui for sociological inquiry. This article offers a demonstration of institutional enthnography using observational and interview data that show experience as methodologically central to a trustworthy analysis. A moment in the work lives of nursing assistants in a long-term care setting is captured by a participant observer. The analysis produces two lines of argument. One is methodological; it is argued that nursing assistants' experiences are an entry into the social relations of the setting that, when mapped and disclosed, make those experiences understandable in terms of the ruling arrangements permeating both the organization and their own experiences. The other argument is substantive; the inquiry uncovers how a quality improvement' strategy in a long term care hospital in Canada is reorganizing caregivers' values and practices toward a market orientation in which care appears to be compromised. Use of experience as data in this approach holds the analysis accountable to everyday/everynight actualities in a lived world.     

西柏坡精神的基本内涵及其社会效应

在西柏坡时期，中国共产党人逐渐孕育了以“两个务必”、“两个敢于”、“两个坚持”、“两个善于”为基本内涵的西柏坡精神。西柏坡精神与井冈山精神、长征精神、延安精神既一脉相承、紧密联系，又独具特色。多角度、全方位、科学地探析新时期西柏坡精神的基本内涵及其重大意义．以期能对加强新时期党的科学化建设有所裨益。