成本管理理论的发展与研究趋势

20世纪以前,成本管理理论尚处于萌芽状态,其重点是对各项成本进行事后核算和反映。20世纪中期,随着管理理论的发展,成本管理理论的核心由事后消极的成本核算转向事中的成本控制,并逐步形成了传统的成本管理理论。近一二十年来,企业经营环境的变化使得传统的成本管理模式面临挑战,成本管理的重心也由事中的成本控制向前进一步扩展到事前的成本预测、计划阶段,并与企业发展战略相匹配,形成了一种新型的成本管理模式———战略成本管理,它标志着成本管理理论日趋成熟。本文拟对成本管理理论发展的四个阶段进行评述,揭示其特征与意义,并对企业未来成本管理研究的发展趋势作出展望。     

浅析格式合同及其解释、效力

随着市场经济的发展 ,格式合同应用越来越普遍 ,随之带来的是法律对其规定的日益完善。文章通过对格式合同历史发展过程的简要分析 ,阐述了对格式合同的解释存在歧义时 ,应作不利于提供格式合同一方的解释 ,格式合同的条款无效的效力也限于提供合同的一方 ,另一方不承担相应的无效责任     

民法本位研究述论

民法本位是民法的根本指归。近现代民法本位未变,即都是权利本位、个人本位。个人本位比权利本位更为本原,称其为民为本位,则更确切。可在广义社会法下的经济法等和其它行政法中确定社会本位乃至国家本位。民法本位是民法的出发点,民法价值是民法的归结点,均蕴含并体现在民法基本原则中。     

证券市场的开放与规则的发展--以B股规则为中心的检讨

人民币特种股(B股)市场作为我国证券市场开放的窗口和试验田,至今已存在10余年,相比它短暂的辉煌,如今的B股市场已经日益“边缘化”,除了进行投机,B股还能为中国证券市场开放做些什么?结合我国证券市场的特点,深入分析B股市场的发展及其规则变迁,认真总结其经验和教训,对我国在证券市场开放过程中建立健全相关法律制度很有借鉴意义。     

对我国贫富差距扩大现象的思考

贫富差距扩大已成为一种不容忽视的社会现象。本文在分析形成贫富差距扩大现象的原因及其影响的基础上 ,提出政府应加强在国民收入再分配领域的调节作用 ,综合运用经济、法律和行政手段 ,缩小贫富差距的初步设想     

伦理规范与道德价值

伦理学力图从生活的层面来揭示生活的目的、生活的价值和生活的意义。因此，伦理学不是一种伦理观点，不是从伦理的角度去看问题，而要从道德的角度去看问题，从生活中揭示价值。人的概念必须从人道目的论来约定和定义。人需要按照人性的规律去生活，而不是按照规范去生活，只有这样才能彰显人的价值和生活意义。     

Using Probabilistic Terrorism Risk Modeling for Regulatory Benefit-Cost Analysis: Application to the Western Hemisphere Travel Initiative in the Land Environment

This article presents a framework for using probabilistic terrorism risk modeling in regulatory analysis. We demonstrate the framework with an example application involving a regulation under consideration, the Western Hemisphere Travel Initiative for the Land Environment, (WHTI‐L). First, we estimate annualized loss from terrorist attacks with the Risk Management Solutions (RMS) Probabilistic Terrorism Model. We then estimate the critical risk reduction, which is the risk‐reducing effectiveness of WHTI‐L needed for its benefit, in terms of reduced terrorism loss in the United States, to exceed its cost. Our analysis indicates that the critical risk reduction depends strongly not only on uncertainties in the terrorism risk level, but also on uncertainty in the cost of regulation and how casualties are monetized. For a terrorism risk level based on the RMS standard risk estimate, the baseline regulatory cost estimate for WHTI‐L, and a range of casualty cost estimates based on the willingness‐to‐pay approach, our estimate for the expected annualized loss from terrorism ranges from $2.7 billion to $5.2 billion. For this range in annualized loss, the critical risk reduction for WHTI‐L ranges from 7% to 13%. Basing results on a lower risk level that results in halving the annualized terrorism loss would double the critical risk reduction (14–26%), and basing the results on a higher risk level that results in a doubling of the annualized terrorism loss would cut the critical risk reduction in half (3.5–6.6%). Ideally, decisions about terrorism security regulations and policies would be informed by true benefit‐cost analyses in which the estimated benefits are compared to costs. Such analyses for terrorism security efforts face substantial impediments stemming from the great uncertainty in the terrorist threat and the very low recurrence interval for large attacks. Several approaches can be used to estimate how a terrorism security program or regulation reduces the distribution of risks it is intended to manage. But, continued research to develop additional tools and data is necessary to support application of these approaches. These include refinement of models and simulations, engagement of subject matter experts, implementation of program evaluation, and estimating the costs of casualties from terrorism events.     

报业会计信息系统安全部分控制

报业会计电算化的系统安全,是报业会计信息系统的安全会计电算化的灵魂和核心,而内部控制则是保障报业会计电算化系统安全的一项重要工作。本文从报业会计电算化工作的实际出发,针对目前报业会计电算化应用的现状,结合报业会计电算化的特点和管理要求,阐述了报业会计电算化系统安全内部控制问题的必要性,并提出了如何加强报业会计电算化信息系统安全,有效进行内部控制的一些措施和办法。     

Forced to work and liberated from work

The work-welfare nexus is essential in all social policy regimes. The question is in what situations individuals should be entitled to social welfare benefits and in which situations they should be obliged to work. Social welfare law and administrative practices define mechanisms that separate the deserving poor from people able to work. This article analyses the functions and character of these "separation mechanisms" in Sweden during three periods in history: a) in rural society in the late 19th century; b) in industrial society during the successful years of the Swedish model from World War II until the late 1970s; and c) the present, including the period of welfare retrenchment and reconsideration since the early 1980s. The conclusion is that Swedish social policy has always been strongly work-oriented, but the specific form and content of the work ethic has varied under the influence of different ideologies and handled in different social policy institutions. Under specific conditions the work line has been either generous or restrictive and it has been based on structural attempts to improve the opportunities to work as well as on attempts to strongly pressure the individual to work. The work line of today is seen as an interesting attempt to combine an effort to create good work through improved work conditions and an effort to reinforce elements of work enforcement in the social insurance system.     

我国征地补偿制度的问题及其完善

农地征用过程中出现的种种矛盾和侵害农民合法权益的现象反映了我国现行征地补偿制度存在的主要问题——征地补偿方式违背市场基本规则、农村土地财产权受到侵犯和征地补偿方式违背帕累托最优原则。基于对现实和理论的深入分析,本文指出我国农地征用补偿应遵循地价形成规律,并努力探索集体土地流转,合理分配土地收益,同时建立起失地农民生活和就业保障机制。