市场经济条件下企业财务管理刍议

在市场经济条件下 ,加强企业的财务会计管理 ,具有十分重要的意义。本文从以下几个方面 ,对企业的财会管理工作进行了阐述。首先 ,应该分设财务与会计组织机构 ,提高财会组织在企业管理中的地位 ;其次 ,要充分发挥其综合性管理职能 ;第三 ,要完善其监督职能 ;第四 ,加强会计队伍建设。只有这样 ,企业才能在激烈的市场竞争中掌握主动 ,立于不败。     

论电子商务犯罪

电子商务已成为21世纪的热门话题之一.以互联网为载体的电子商务给商界带来了新的商机和高额利润.由此,以互联网为工具的网络时代的电子商务犯罪的狂潮也在席卷全球.从理论和实际的视角来研究、探讨电子商务犯罪己成为刑法学的一个重大课题.     

浅谈课堂中非智力因素的培养

作为教师 ,应是素质教育的先行者 ,要搞好素质教育 ,应首先从教学抓起。不少高校教师在教学过程中 ,仍然采用的是“满堂灌”的传统的教学方法 ,只简单地对学生进行知识的传授 ,而忽略了对学生的非智力因素的培养 ,这在现代教育中是远远不够的。     

人口质量的动态表现形式

人的社会性本质,不仅使其人口质量具体化为人力的社会意义与其社会功能,而且以其动态表现贯穿生命的始终.其具体形式有三人力积累(自我发展的依据);人力消耗(个人能力的显示);人的活动(社会功能的发挥).三者始终呈现为智体统合的级进态势.它既从自身的发展体现其生命的价值,也以其功能作用发展着自己的社会.     

绿色管理:21世纪企业管理研究的新领域

在一浪高过一浪的可持续发展浪潮冲击下,人们的企业管理理念正在升华,企业既是生产的主体,又是环境保护主体,绿色管理就是适应经济发展的生态化趋势而产生的一种新兴管理理念。树立绿色价值观、使用绿色技术、实施绿色设计、开发绿色产品、推行绿色生产、取得绿色认证、开展绿色营销和塑造绿色企业文化等构成了绿色管理的基本内涵。尽快顺应绿色潮流,采取积极的环保态度,壮大生态化实力,申请绿色认证,建立系统规范的绿色管理体系,重塑绿色企业形象,是摆在各企业面前的重要课题。     

试论“三言”中的商贾小说

“三言”中的商贾小说比较集中地表现了具有商贾生活特色的价值观念和道德观念,弘扬了一种以商品经济为依托的新思想,同时也表现了中国传统文化对商贾生活的渗透,形象地总结了商人们具有中国文化特色的经商艺术。     

我国数字化虚拟产品在线交易税收立法比较研究

电子商务交易包括数字化虚拟产品在线交易与一般电子商务离线交易,数字化虚拟产品在线交易量的上涨已经对实体经济产生了不良影响。通过对各国数字化虚拟产品在线交易的比较和借鉴,揭示我国应当在“营改增”政策下、坚持税收中性原则的基础上,构建电子商务税收立法体系并提出相应的措施和建议,以解决税收征管困难、税源流失日益严重的问题。     

Evaluating social science and humanities knowledge production: an exploratory analysis of dynamics in science systems

Knowledge is gaining increasing importance in modern-day society as a factor of production and, ultimately, growth. This article explores the dynamics in university knowledge production and its effect on the state of university–industry–policy exchange in the Netherlands. Science systems are said to be in transformation. The university has evolved from performing conventional research and educational functions to serving as an innovation-promoting knowledge hub; dynamics that have received mixed reactions. The social sciences and humanities (SSH) take a special position, insofar as their focus seems primarily to be placed on conventional research and educational functions, and not directly on (commercial) valorization. Societal changes are, however, pressing for a reconsideration of the role of SSH. In our article, we distinguish between three important new movements that seem to be affecting SSH. It is believed that these movements, which are already having an impact today, will considerably influence SSH in the future. These developments are further differentiation, synthesis between the various subdisciplines of SSH and the natural sciences, and shifts in paradigms. The aims of this article are twofold: (1) to assess what is believed to be the most likely development of SSH by means of discovering relevant subsets of factors influencing university knowledge production; and (2) to discover whether the knowledge production factors show characteristics of a general development similar to the “Mode 2” concept. A systematic qualitative database was created by means of 22 semi-structured personal interviews with key representatives from business, university and the policy sector. Our explanatory framework employs an artificial intelligence method, i.e. rough set analysis. On the basis of these results, we find that a small minority of the respondents prefers a closer relationship of SSH to society, government and industry, and other institutional centers of authority, whilst interdisciplinarity in particular is regarded as having an overall positive influence on the future of SSH in the Netherlands. Consequently, the idea of a clear distinction between Mode 1 and Mode 2 knowledge production, i.e. traditional knowledge and knowledge carried out in the context of application, is not supported by our data.     

从儒家思想看晋商文化

中国传统的儒家思想在晋商的形成、发展过程中,发挥了重要影响。晋商之所以取得了卓越成绩,就是把儒家思想融贯于商业活动之中,形成了新的商业理念,从而形成了独具特色的晋商文化。     

试论商务英语教学中跨文化交际能力的培养

介绍了商务英语活动中的部分文化差异,进而对如何在商务英语教学中融入文化元素进行了探讨。同时强调要进行跨文化教育,就必须对传统的商务英语教学模式进行改革创新,也就是要求教师在教学实现从“主讲”到“主导”的角色转换。