关于建立我国社会信用制度体系若干问题的探讨

市场经济是一种契约经济或信用经济,但由于我国社会主义市场经济正处于发育阶段,企业信用制度还没有真正建立起来,一些失信行为出现在国民经济各个领域,当务之急是要切实加快社会信用制度体系建设,这直接关系到能否降低交易费用,提高市场效率,直接关系到市场经济能否长期繁荣。从信用管理立法工作、加强对信用行业进行相应的管理和监督等四个方面提出建立、健全我国社会信用制度体系的建议。     

论电子商务对税收的冲击

针对迅速崛起的电子商务的特点深入分析电子商务对税收各个方面的冲击和影响 ,提出加大对电子商务征税力度的有关建议 ,对完善电子商务征税有积极意义。     

论邓小平的代价观

邓小平在领导中国改革开放和社会主义现代化建设的过程中 ,针对中国的特殊情况 ,他不仅对中国社会发展的代价问题进行深入思考 ,而且还指出中国在改革开放中产生代价的客观必然性以及如何正确看待改革中的代价问题。     

四种企业成本控制模式的比较分析及启示

面对日趋激烈的市场竞争环境 ,成本控制成为决定企业生存与发展的关键因素。对目前国内外较为典型的四种成本控制模式的比较分析 ,将为我国企业成本控制模式的选择提供有益的启示     

Implied Preference for Seismic Design Level and Earthquake Insurance

Seismic risk can be reduced by implementing newly developed seismic provisions in design codes. Furthermore, financial protection or enhanced utility and happiness for stakeholders could be gained through the purchase of earthquake insurance. If this is not so, there would be no market for such insurance. However, perceived benefit associated with insurance is not universally shared by stakeholders partly due to their diverse risk attitudes. This study investigates the implied seismic design preference with insurance options for decisionmakers of bounded rationality whose preferences could be adequately represented by the cumulative prospect theory (CPT). The investigation is focused on assessing the sensitivity of the implied seismic design preference with insurance options to model parameters of the CPT and to fair and unfair insurance arrangements. Numerical results suggest that human cognitive limitation and risk perception can affect the implied seismic design preference by the CPT significantly. The mandatory purchase of fair insurance will lead the implied seismic design preference to the optimum design level that is dictated by the minimum expected lifecycle cost rule. Unfair insurance decreases the expected gain as well as its associated variability, which is preferred by risk-averse decisionmakers. The obtained results of the implied preference for the combination of the seismic design level and insurance option suggest that property owners, financial institutions, and municipalities can take advantage of affordable insurance to establish successful seismic risk management strategies.     

执行新会计准则绿化工程成本控制体系的建立

针对施工企业工程计划、预算部门与财务核算部门工程成本数据的脱节的问题,结合新会计准则,探讨工程与财务部门的结合、科目设置、费用的归集以及电算化核算等问题,以便更好地控制绿化园林施工企业成本。     

论技术异化的二重性影响

技术是满足人不断增长的需要的手段和方法,属生产力范畴,是促进经济发展的第一生产力.然而,随着科学技术的发展,技术本身成为控制社会和人类的一种异己力量,这种现象叫技术异化.技术异化在现实生活中有很多表现方式,本文从技术的自然属性和社会属性来探讨技术异化的根源.     

儒家思想对汉民族服饰观负面影响二题

文章论述了传统的等级与礼教等思想对汉民族服饰观的负面影响 ,表现为服饰的森严的等级观念和趋同的服饰心理     

国民党对日派遣占领军问题浅析

战后国民党政府对日派遣占领军问题是在美国的亚洲政策及对日政策的影响下提出的,是国民党政府忙于打内战使此问题未果而终。这一结局影响中国战后对日处置一些问题的实施,进而影响战后一段时期亚太地区的国际关系。     

东北抗日义勇军入新后对新疆社会的影响

“九·一八”事变后，东北军民组成抗日义勇军与日军进行了殊死搏斗，最后被迫退出东北，取道苏联，来到新疆。他们为稳定新疆政局、新疆军事的近代化、新疆经济文化的发展等作出了贡献，对新疆社会产生广泛影响。