浅谈知识经济时代的人力资源会计

二十一世纪“知识经济”的发展将成为主流,人力资源价值呈不断上升趋势,企业间竞争明显加剧,突出地表现在市场、技术和人才的竞争上,人力资源作为核心资源和提升企业竞争优势的首要资源,其受国际化的影响当然也是不可避免和极其深刻的。因此,科学的确认、计量、报告人力资本,对于有效利用人力资源,合理开发人力资源以适应经济的发展具有极为重要的意义。     

WTO框架下会计国际化的中国困境与创新

本文通过分析WTO对各国会计制度的要求,探讨了WTO框架下中国会计国际化所带来的四大困境；并试图从制度变迁成本的角度,提出了以制度借鉴为主线的中国会计国际化创新战略的基本原则,进一步给出了中国会计国际化创新战略实施的路径设计图。文章认为,充分利用国际会计资源解决我国的现实问题,减少我国会计国际化变迁的成本,应该是后WTO时代中国会计国际化制度困境突破与创新的基本路径取向。     

Roll-out neoliberalism and hybrid practices of regulation in Australian agri-environmental governance

In the last 15 years, agri-environmental programmes in Australia have been underpinned by a neoliberal regime of governing which seeks to foster participation and ‘bottom-up’ change at the regional level at the same time as encouraging farmers to become entrepreneurial and improve their productivity and environmental performance without government interference. However, while experiencing a degree of success in terms of farmer involvement, considerable tensions are evident in such programmes. Drawing on an ‘analytics of governmentality’, this paper argues that while current agri-environmental programmes enable authorities to combine often competing and contradictory imperatives under the rubric of single political problems—what has been termed hybrid forms of governing—it also contributes to the continuing failure of these programmes to achieve their desired effects. As a consequence, neoliberal forms of governing tend to be characterised by experimentation with a range of governmental technologies in order to make programmes workable in practice. We explore two different types of technologies—standards schemes and direct government regulation—that have emerged in recent years, and how these have sought to address the limitations evident in ‘participatory’ programmes. The paper concludes by arguing that while these initiatives seek to encourage farmer compliance in seemingly divergent ways, their capacity to be workable, and have broader effects, in practice will depend upon their capacity to manage the competing imperatives of environmental degradation, capital accumulation and private property rights.     

基于绩效管理的高等学校会计制度完善性研究——关于基建账并入“大账”问题

新《高等学校会计制度》规定,高等学校的基本建设投资应当按照国家有关规定单独建账、单独核算,同时按照本制度的规定至少按月并入单位会计大账中的"在建工程"及其他相关科目反映。这项并账规定给实际工作带来一系列的问题和操作困难,使事业大账中"在建工程"科目内容庞杂、事业大账每月末工作量加大、同一主体多个账套并存、提交多份报表等实际问题。根据高等学校现行财务管理状况,建议废除《国有建设单位会计制度》,撤销基建账,将基本建设投资核算完全并入事业账,结束两账并行,实现真正意义的一个主体一套账,同时对应一份报表的合理状态。     

《中学教师专业标准(试行)》对师范生培养方案改革的影响——以三所部属师范大学英语专业为例

《中学教师专业标准》的制定与试行对高校师范生培养产生了很大影响。为满足《标准》要求,很多高校都对师范生培养方案进行了改革。本文在研究《标准》的基础上详细对比三所部属师范大学英语专业师范生改革前后的培养方案,发现《标准》对它们的通识教育课程和教师教育课程分类影响较大。建议各校在制定英语专业师范生培养方案时深入研究《标准》,统一理解,加强教师教育课程建设,促使学科建设更加规范、标准。     

会计契约耦合与资本结构优化

会计等式所具有的契约内涵使其成为会计契约与资本结构的桥梁,企业资本结构由此成为各会计契约之间的耦合与延展,资本结构优化实际上是各会计契约之间的转换与权衡.中国特殊的国有企业资本结构形成原因决定了对资本结构的调整与优化应该着眼于债转股与股转债的阶段性结合运用,并考虑国有企业战略性退出的特定需要.     

《音乐课程标准》与高师音乐教育

本文结合《音乐课程标准》的学习 ,认为高师音乐教育缺乏师范性 ,特别是处于西部地区的高师音乐教育更缺乏民族性。高师培养的目标与其教育学科课程 ,特别是音乐教育理论和实践的课程的设置地位 ,内容体系及教学方式都直接影响人材的培养 ,必须进行改革与调整 ,才能适应 2 1世纪中小学音乐教育的需要 ,培养新型的师资队伍。     

Fisher's Hypergeometric Test for a Comparison in a Finite Population

Graphical methods have played a central role in the development of statistical theory and practice. This presentation briefly reviews some of the highlights in the historical development of statistical graphics and gives a simple taxonomy that can be used to characterize the current use of graphical methods. This taxonomy is used to describe the evolution of the use of graphics in some major statistical and related scientific journals.

Some recent advances in the use of graphical methods for statistical analysis are reviewed, and several graphical methods for the statistical presentation of data are illustrated, including the use of multicolor maps.     

Impression management in corporate annual reports during the global financial crisis

This paper analyses impression management (IM) during the global financial crisis (GFC). It examines the differences in multiple textual characteristics and attributions between a highly positive performance period (2002–2007) and the GFC period (2008–2012), within the setting of Spain, where these two economic cycles were extreme. In contrast to previous research, companies' extreme poor performance in our sample is driven by an exogenous event. The findings do not show clear evidence of IM based on textual characteristics specifically linked to the GFC. Companies tried not to use overt IM and, to some extent, tried to clarify the impact of the crisis on performance. They were under great scrutiny and probably preferred to tell a more careful story. However, a general pattern of IM was still present during the GFC in the form of consistent positive attributions, favourable benchmarks and enhancement practices. In essence, the crisis did not fully stop IM practices, but rather influenced the way IM was produced. Overall, our results show that IM was lower during the GFC than in the case of poor performance in normal macroeconomic conditions found by previous literature. The results also show that the narratives of firms in the finance and real estate sectors were the most reactive to the GFC, probably linked to their key role in the crisis.     

海洋强国战略目标下海洋经济统计核算的综述

海洋经济统计核算体系研究,是推动海洋强国建设及海洋经济高质量发展深入研究的关键基础工作,对于夯实我国海洋经济数据基础、综合客观反映我国海洋经济发展状况具有重要意义。本文从海洋经济的概念内涵出发,系统梳理海洋经济统计核算体系的演变历程,深入解析了海洋经济统计核算指标体系构成,并对海洋经济统计核算方法进行了重点剖析,以期推进海洋强国战略目标下我国海洋经济统计核算体系的优化和完善。