甘肃“花儿”的传承保护与创新发展

花儿作为一种民间演唱形式,深深根植于西北人民群众之中,它反映着流传地方的社会风貌、风土人情、乡俗民愿,具有浓郁的地域和民族特色。随着生产、生活方式的改变,西北花儿的发展陷入瓶颈,文章拟从促进花儿的传承保护与创新发展的思路出发,研究解决民歌发展面临的难题,将这一艺术形式保护和传承下去。     

The financial practices and perceptions behind separate systems of household financial management

Qualitative research in the UK has revealed a diversity of financial arrangements underlying separate systems of household financial management. One factor, identified in previous work, is perceived ownership of money, with financial practices differing according to whether couples have distinct, blurred or shared ownership perceptions. The present work aims to build on and extend this research, using data from an online survey study with 190 cohabitants in the UK. The findings reveal that ownership perceptions transcend separate money management categories, and can be a significant predictor of the type of contribution cohabitants make towards joint household expenses.     

Improving financial management

Financial Management for Nonprofit Human Service Organizations, 2nd ed., by Raymond Sanchez Mayers. Spring.eld, Ill.: Charles C Thomas, 2004. 354 pp., $79.95 cloth, $55.95 paper.     

The benefits of joint and separate financial management of couples

Financial management differs across households with consequences for financial outcomes and well-being of partners in households. A large-sample study has been performed, investigating the relationship between financial management of households and the occurrence of financial problems. To our knowledge, this is the first study on this relationship. Data from both partners was collected on having joint and separate bank accounts, on financial decision making, on drivers of financial management, and on financial outcomes. Based on the data, four financial management styles were derived: syncratic/joint, male-dominant, female-dominant, and autonomous financial management. In the syncratic style, partners have a joint bank account and take most financial decisions together. In the male/female-dominant styles, one partner (husband or wife) takes the main financial decisions. In the autonomous style, both partners have their own bank accounts and make their own decisions. As a conclusion, we find that syncratic financial management and having a joint instead of a separate bank account correlates with fewer financial problems, as compared with male-dominant money management and having separate bank accounts. Deciding together as partners is beneficial for the quality of financial management and for avoiding financial problems.     

建立企业财务失败预警系统

市场经济条件下,企业之间的竞争相当激烈,无论是在经济繁荣时期还是在萧条时期,企业财务失败总是不可避免的。特别是中小企业,由于规模小、技术设备落后、资金缺乏、信贷困难、承担市场风险的能力较弱、经营管理水平低下,在市场竞争中往往处于不利的地位,从而导致财务失败。财务失败不仅危及到企业自身的生存和发展,还关系到投资者、债权人等各方的经济利益,所以企业财务失败和预警分析问题已为社会各界所关注。特别是近几年美国接连发生的“安然”、“世界通信”等会计丑闻,更是引发了世界各国对企业会计制度、财务管理前所未有的思考:企业…     

The effects of financial management strategies on quality of family life in remarriage

A conceptualization of financial management behavior in remarriage forwarded by Fishman (1983) is refined and used to study 91 remarried couples. Couples are categorized into three financial management strategy groups: those having only joint accounts, only separate accounts, and a combination of joint and separate accounts. The different groups' demographic characteristics and satisfaction and happiness regarding family life are compared. Overall few differences between groups are found on the demographic characteristics, and no differences are found on satisfaction or happiness. Her research interests are in remarriage and stepfamily relationships, fathering postdivorce, and stress and coping in adolescents. She received her Ed.D. from Indiana University. He received his M.S. degree in Human Development and Family Studies at Colorado State University, Ft. Collins, CO 80523. His research interests include factors affecting adjustment in remarriage and multiple remarriages and problem solving and creativity in families. before her death in December 1993. Her research interests were financial management and families in transition. She received her Ph.D. from the University of Tennessee at Knoxville.     

流程再造理论在企业中的实际运用

企业流程再造是20世纪80年代源于美国的一种企业变革模式，是美国主要工业企业在全面学习日本制造业全面质量管理(TQM)、精益生产(Lean Produce)、准时化生产(Just In Time)、零缺陷(Zero Defect)等优秀管理经验的基础上发展出的一种全面变革企业经营、提高企业整体竞争能力的变革模式。     

成功企业管理的核心路线

在当今经济全球一体化、竞争日趋白热化的形势下,企业如何求得生存、发展乃至壮大,显得愈发重要。任何一个企业所面临的内外环境每时每刻都在发生着变化,只有顺应变化,企业才能在竞争中求得生存,才能获得发展的机会。而每个企业所面临的环境是不同的,所以也不存在一模一样的管理方式。但纵观成功企业的管理,却可以发现一条相同的管理核心路线:优化企业管理→获得最优竞争力→选择、培训、留住合适的人才。这也是企业成功的关键路线,也可以说是最优化的路线。1.优化企业管理是企业在竞争中获胜的决定因素任何一个企业在其发展与壮大的过程中,…     

如何完善企业应收帐款管理

应收账款是企业的一项重要流动资产,关乎企业现金流量收支的平衡,关系到企业的生死存亡。因此,应收账款的管理是企业财务管理的一项重要内容。有些企业存在巨额赊销账款,占用企业大量的资金,从而阻碍企业正常的资金运转,甚至导致严重的财务危机。究其原因,主要有以下几点:1.信用政策不合理。在现代社会激烈的竞争机制下,某些企业为了扩大市场占有率,大量地运用商业信用促销,在事先未对付款人资信情况做深入调查的情况下,盲目地采用赊销策略去争夺市场,只重视账面的高利润,忽视了大量被客户拖欠占用的流动资金能否及时收回的问题。2.企业内部…     

民营企业家族式管理的适宜性分析

近一段时期,不少民营企业出现了发展停滞、难以为继甚至衰败等问题,许多媒体、学者、企业家将其归罪于家族式管理,并认为家族式管理是一种落后的管理形式,必须摆脱。笔者认为,家族式管理虽有其弊端,但对某些民营企业也有明显的适宜性,不能片面的笼统的否定家族式管理,应由企业根据自己的具体情况决定是否采用家族式管理。首先,对于创业阶段的民营企业来说,家族式管理具有明显的优势。所谓家族式管理,是由婚姻、血缘、收养关系而产生的亲属之间投资组成的,从事生产经营活动的组织形式。创业阶段,相对于其他管理模式,家族式管理的优势相当明显…     

Financial management, coping and debt in households under financial strain

This study looks at how households cope financially with a budget under a certain financial strain (after the birth of a new baby), and particularly examines their financial management practices and debting behaviour. Other factors associated with debt status caused by financial strain — particularly psychological variables — are also examined. A number of indexes were calculated from questionnaire data and used to measure these variables. The results showed that being in debt was significantly associated with feelings of coping less well and with better financial management. Better coping was also significantly associated with being more ‘forwardlooking’ and having a more negative attitude towards debt. Better financial strategies were significantly associated with being less materialistic and having a more stable budget. The results confirm previous findings that psychological and behavioural variables have a considerable impact on being in or keeping out of debt, but also suggest that perceived poor coping and being in debt during a period of particular financial strain may actually lead to an improvement in financial management.     

论谨慎性原则在企业中的运用

谨慎性原则是一项国际通行的会计核算原则,又称稳健性原则,是针对经济活动中的不确定性因素,要求人们在会计核算处理上持谨慎小心的态度,要充分估计到风险和损失,尽量少计或不计可能发生的收益,使会计信息使用者、决策者保持警惕,以应付纷繁复杂的外部经济环境的变化,把风险损失缩小或限制在较小的范围内。在市场经济条件下,由于竞争和风险的日益加剧,企业会计所处的客观经济环境的不确定性程度越来越高,以投资者为主体的会计信息使用者更加重视与不确定性相关的风险信息的揭示,从而谨慎性原则的应用成为必然。但谨慎性原则是一把双刃剑,一…     

浅析民营企业内部审计的应用

民营企业目前在我国经济领域中起着越来越重要的作用,但对于民营企业内部审计的理论与实务的探讨却相对较少。民营企业与国有企业在所有制性质和结构、管理模式、企业治理等方面存在较大差异,其内部审计产生发展的历程、审计模式、工作原则等也有许多不同的特性。本文从理论分析角度探讨民营企业内部审计的应用。民营企业内部审计的产生原因和发展内部审计是民营企业发展壮大过程中的客观需要。民营企业在创业之初,内部审计大多不被重视。因为民营企业在开始创业时一般以家庭企业的形式出现,企业成员以血缘和亲缘关系为依托,与企业有着共同…