扶贫专项资金绩效审计优化探究

：我国脱贫攻坚战已近收官，扶贫专项资金落到实处并发挥最大效用，有赖于加强扶贫专项资金绩效审计。而目前扶贫资金绩效审计工作中，多存在重视程度较低、审计技术落后、审计力量薄弱和绩效评价体系不健全等问题。解决这些问题，就要加强扶贫资金绩效审计工作，健全相关法律政策体系，以信息化创新审计技术，培训审计人员复合性审计技能，建立健全绩效审计评价体系。     

城市经营中的资金筹措与项目融资研究

筹资渠道指筹措资金来源的方向与通道;筹资方式指筹措资金时所采用的具体形式。城市经营的筹资渠道主要有:国家财政资金、银行资金、非银行金融机构资金、企业资金、其他法人单位资金、个人资金、外商资金等;融资方式主要有:吸收直接投资、项目融资、城市有形资产经营融资、银行借款、非银行金融机构借款、发行市政融资券、发行城市发展彩票、发行股票、融资租赁、留存权益筹资、认股权证筹资、社会捐赠、资产置换、无形资产经营、有形资产质量融资和增量融资等。项目融资包括:BOT方式、ABS方式、TOT方式和PFI方式;城市经营宜采用组合融资。     

Bottom Up and Top Down? Community Development in Post‐Soviet Armenia: The Social Fund Model

The main objective of this article is to discuss the effectiveness of bottom‐up, community‐driven approaches in promoting community participation and building local capacity within the post‐Soviet social, institutional and political context of Armenia. In exploring this issue, the article examines the nature of local participation and social relations in rural communities in Armenia and the impact of the World Bank‐supported Armenia Social Investment Fund (ASIF) project on the existing forms of local social organization. One of the objectives of the ASIF project was to promote the participation of local communities in their own economic and social development. The research finds that the project did not change the existing patterns of local social organization and had no significant impact on the nature of participation in the beneficiary communities. Bottom‐up, capacity‐building interventions that mainly focus on changing patterns of interpersonal social relations may not be effective in fostering sustainable civic institutions without changes in the nature of a country's governance.     

The challenges of poverty and social welfare in the Caribbean

Poverty and related social problems have presented a long-standing challenge to policy makers and development planners throughout the Caribbean. This article is a social primer on anti-poverty strategies and welfare programmes established in Caribbean countries. It presents a comprehensive overview of poverty and attendant problems, discusses the social welfare approach and poverty reduction strategies, and outlines practical proposals for pursuing social development.     

Did tax incentives play any part in increased giving?

Since 2000, increased taxation incentives along with other measures have been used by the government to encourage philanthropy in Australia. Since the new incentives were introduced, claimed gift tax deductions have increased. However, generally, donors are not aware of the new tax incentives for giving and in any case they report that their motivation for giving is not primarily, if at all, to obtain tax incentives. This article examines this paradox and seeks some possible explanations.     

高校横向科研管理的探讨

对高校横向科研的意义和存在问题进行了阐述,并就横向科研管理中存在的问题提出了相应的解决对策。     

中共西北特别支部与西安事变关系考

中共西北特别支部与西安事变有着密切的关系。西北特支成立于1936年2月。西北特支首先倡议西安事变,并建议于杨、动员于张,促其实现。西北特支开始隶属于中共上海军委留沪办事处,8月后才隶属于陕北中共中央,12月改组成中共陕西省委。     

黑龙江省"十五"期间招商引资总体情况与效益分析

通过统计资料,本文从总量结构、增长速度、内外资结构和地区结构四个方面对"十五"期间黑龙江省的招商引资工作进行了总体的情况和效益分析。在总量结构分析中,发现贸易总额增长但项目数量却变化不大;从增长速度看,各项指标都呈稳步上升态势,显示黑龙江省的招商引资工作处在高速增长阶段;从内资和外资结构看,内资在增长和比重上都优于外资;在对地区结构的分析中,发现总体上处于稳定增长态势,地区间则不均衡。最后,结合分析结论,进一步简要阐述了其政策意义。     

浅谈四川方言中的“妈老汉儿”

亲属称谓集中地反映了宗法制社会的习俗,同时也带上了显著的地域文化色彩。笔者拟通过分析以"妈老汉儿"代表的四川方言亲属称谓合称用法,从而说明巴蜀文化与四川方言之间的相互影响关系,及其特点。     

Content Analysis

Content analysis is presented as a research technique that social work researchers and practitioners can use to study developments and trends in social work practice, the status of social work knowledge building, the redirection of relevant policies, and accountability procedures in social service agencies. Methodological issues such as developing categories, defining the unit of analysis, sampling, and determining reliability and validity, are described and evaluated. It is concluded that content analysis provides a common basis for researchers and practitioners to document the processes and outcomes of the profession.