发达国家审计发展及其对中国审计治理现代化的启示

国家审计是国家治理的重要工具,是人类文明社会发展的重要政治成果。中国实现国家治理现代化战略,离不开国家审计治理现代化。实现中国国家审计治理现代化需要吸取发达国家审计发展经验。本文考察了国家审计立法型模式、司法型模式和独立型模式的代表国家英国、法国、德国等三国国家审计发展过程及其政治意义、国家审计的制度环境与运作机制,从发达国家审计发展经验总结其对中国国家审计治理现代化的启示。作为中国政府财政责任控制工具的国家审计,应当适应中国发展的社会历史条件,与中国制度环境协调,形成审计协同治理体系。     

BEING “EAST GERMAN” OR BEING “AT HOME IN EASTERN GERMANY”? IDENTITY AS EXPERIENCE AND AS RHETORIC

An apparent resurgence of East German identity aroused much scholarly interest in recent years whilst it is contested in the German public discourse. Scholars see the phenomenon as based in experiences of domination and cultural devaluation; German scholars focus on East-West German differences, and the public discourse refers to the continuation of the “[Berlin] Wall in people's minds.” When conducting field research in Saxony-Anhalt in 2001, I found, however, that my informants would consciously and carefully negotiate their senses of belonging. Many avoided claims to an exclusive identity category and instead emphasised more local senses of attachment which nevertheless encompassed the whole of eastern Germany. This article seeks to highlight the interplay of these two kinds of belonging. Its central argument is that they are two aspects of the same phenomenon. The article therefore explores how identity is based in the mundane and quotidian forms of everyday life leading to senses of belonging that allow for a reflexive positioning of the self and the other. This belonging is at certain times also voiced explicitly. The article also explores how and when identity rhetoric comes into play.     

The final chapter: Agro‐Joint workers – victims of the Great Terror in the USSR, 1937–40

This article deals with the final chapter in the history of the Agro‐Joint, an organisation created by the American Joint Distribution Committee (JDC) and operating in the USSR between 1924 and 1938. Among a large number of “counter‐revolutionaries” – a term used in the USSR during the time of the Great Purge of 1937–8 – one of the lesser‐known repressed groups consisted of the workers of the Agro‐Joint. With the opening of ex‐KGB archives in the former Soviet Union additional aspects of the Agro‐Joint venture have emerged in chilling detail. By virtue of their organisational status and their association with foreigners, many Agro‐Joint workers became direct subjects of the “operational orders” of the NKVD and were persecuted in three areas; Moscow, Ukraine and Crimea. There was an extraordinary brutality to the sentences; around 30 Agro‐Joint employees (from directors to members of collective farms) were arrested and a majority of them were sentenced to death. Employees of the three Agro‐Joint offices, refugee doctors whom Agro‐Joint brought into the USSR from Germany, Jewish religious activists and the staff of the Soviet organizations KOMZET and OZET were all caught in the same web, and accused of “collaboration with a counterrevolutionary organization, founded by the director of Agro‐Joint Dr. Rosen.” Accompanied by two sample documents from interrogation files as well as a list of Agro‐Joint workers who fell in the line of duty, the article presents a new outlook on this important era in the history of the JDC and Soviet Jewry.     

市民阶层与德国向近代社会的宗教信仰转型

14至17世纪是西欧从封建社会向资本主义社会转型的时期,封建经济结构趋于瓦解,资本主义生产关系日益成长。随着社会经济与政治的急剧变革,西欧文化也发生了变革,出现了以文艺复兴和宗教改革为标志的近代化转型。以马丁？路德为代表的市民阶层进行的宗教改革使德国人民的宗教信仰完成了由传统向近代的转型,它奠定了德国近代社会政治的、宗教的、社会的和文化的基础,使德国远离了中世纪的封建时代,朝着近代的政治体制、社会体制、经济体制和近代文化伦理的方向大踏步迈进,是德国近代社会的开端。     

论战后美国对“莫内—舒曼计划”的政策

战后初期,美国"全球战略"的支撑点就构架在欧洲,"欧洲重心战略"成为战后美国外交政策的"重中之重".与此同时,"欧洲一体化"运动的趋势也在不断加强,美国不失时机,全力支持和推动欧洲一体化运动,以抗衡苏联,维护西方阵营.     

论战后初期美国对华政策的历史演变（1945—1949）

战后初期美国对华政策由战时的扶蒋抗日转向扶蒋反共.扶蒋反共政策经历了"扶蒋压共"、"扶蒋反共"和"等待尘埃落定"三个阶段的演变过程.探究美国对华政策这一历史演变的踪迹,不仅有助于总结美中关系发展的历史经验与教训,而且对于理解美中关系的现状并预测其未来走向大有裨益,同时也可以更加清楚地认识当今美国全球战略的实质.     

俾斯麦的“铁血政策”及外交活动在统一德国中的作用

俾斯麦上台后,而对当时德国四分五裂的状态,一方面采取“铁血政策”,不惜战争和流血的代价;另一方面积极利用欧洲各国的矛盾冲突,积极进行外交活动．他的这种努力,在统一德国的过程中发挥了重要作用     

民主德国农业集体化的特点及启示研究

20世纪50年代,民主德国借鉴苏联模式开启了农业集体化发展.德国统一社会党结合本国国情,采取强制与妥协并举的政策措施走出了一条较为特色的农业集体化道路.文章以民主德国1952-1960年的农业集体化运动作为研究对象,分析其发展基础、发展路径、所有制结构、农业价格政策方面的特点,并结合我国当前农民合作社发展的现实基础,提出针对性的发展建议:充分利用工业化、信息化等现代科学技术推进我国农民合作社的发展;逐步推进农民合作社的健康发展,保护农民的积极性;进一步缩小工农业产品价格剪刀差,将国家农业补贴重点向合作社规模经营主体倾斜.