国民核算简约帐户系统设计研究

国民经济核算账户系统在为专业核算研究人员提供研究框架和数据的同时 ,应生成一套精当、简明、适用的系统 ,简约概括一国经济活动的基本状况 ,以方便各个层次对象使用。     

论高校内部资金结算中心

现代财务管理的核心是资金的管理 ,而高校内部资金结算中心就是以货币资金管理为中心 ,针对目前高校资金紧张现状 ,加强资金管理的职能部门。文章从高校内部资金结算中心存在的必要性、职能、管理、发展前景等方面略抒己见。     

论应收账款的全程控制

随着市场经济的完善和发展,面对激烈的竞争,为了稳定销售渠道、扩大产品销路、减少存货．企业间相互提供商业信用的情况与日俱增。主要探讨了企业如何对应收账款实行事前、事中和事后的全过程控制,制定合理的信用政策来加强应收账款的管理,加速应收账款回笼,减少坏账,确保企业经营利润的最终实现。     

应收账款的控制与管理

对赊销业务所发生的应收账款进行日常管理是个很重要的问题,对应收账款事项的日常管理内容进行了简要阐述。     

“双碳”视角下我国居民碳普惠:内涵、框架体系与政策建议

“双碳”目标是我国基于实现绿色低碳高质量发展内在要求而作出的重大战略决策,对于加快形成以国内大循环为主体、国内国际双循环相互促进的新发展格局,推动我国社会生产方式、生活方式和消费模式的全面绿色转型,具有重要促进作用。文章围绕居民碳普惠这一当前“双碳”背景下的热点研究问题,从居民碳普惠的概念、内涵、作用与意义三个视角分别展开分析,提出了对绿色支付、居民碳普惠的定义,在此基础上对居民碳普惠的框架体系进行了深入研究,设计了居民碳普惠“一体两翼”的框架体系,并对我国居民碳普惠发展的五个方面提出了进一步政策建议。     

高校基建工程决算审计探讨

从总结工程决算审计内容,规范工程决算审计方法入手,较全面地探讨了工程决算审计的重点和技巧.     

How to Be a Good Alcoholic

Alcoholism is not one singular thing. It takes many forms, some more dignified and less destructive than others. This article explores how people drinking in the early hours of the day in bars present themselves and their relationship with alcohol and alcoholism. By means of ethnographic data, I analyze their strategies in dealing with the deviant use of alcohol. I find that the early morning drinkers use distinctions along three dimensions: managing drunkenness, taking breaks from drinking, and claiming certain motives for drinking. These distinctions are used in order to position oneself on a normative scale of different types of alcoholics.     

“I bled like you,brother, although I was a thousand miles away”: postwar Yiddish sources on the experiences of Polish Jews in Soviet exile during World War II

ABSTRACT

An estimated 230,000 Polish Jews escaped Nazi persecution during World War II by flight or deportation to the interior of the Soviet Union. This article examines early postwar Yiddish and Polish sources on their survival in Soviet exile such as poems, newspaper articles, and witness testimonies. Two sets of sources are analyzed in-depth, testimonies written by young people in Jewish Displaced Persons (DP) camps in occupied Germany and Yiddish poetry from Poland and the DP camps. The author argues that many former exiles were eager to write down their experiences. In doing so, they were aware of the complex nature of deportation and flight that characterized the experiences of Polish Jews in the Soviet Union. In their testimonies many young witnesses express their understanding that they too were “marked by the khurbn.” Whereas Yiddish poetry from the same period helps us understand how writers dealt with their own story of wartime survival outside the realm of German persecution. In their poetry they seek meaning in their own suffering and express their desire to establish a dialogue with other survivors.     

Accounting for the Performance of Environmentally Significant Behavior: The Symbolic Significance of Recycling

The scientific community has pronounced climate change unequivocal and its consequences disastrous. Yet Americans' behavioral response to the global social problem of environmental degradation has been largely confined to the individual act of recycling. This article examines why Americans are not doing more to address climate change and other environmental issues. Taking a cognitive sociological perspective, I describe how Americans think about environmental issues and pro‐environmental behavior. I draw on Swidler's concept of a “cultural tool kit,” to examine the cultural narratives Americans use to account for the small amount of pro‐environmental behavior they perform. The act of recycling functions as a synecdoche for pro‐environmental behavior in general, allowing individuals to over‐claim the significance of a modest amount of pro‐environmental behavior. I argue that Americans' failure to engage with environmental issues at a collective level is rooted in the individualized culture of American environmentalism.     

油气会计对环境恢复成本的会计处理

环境负债问题的研究已经引起会计界的关注。结合我国石油企业的具体问题，就环境“恢复成本”在油气会计中的会计处理这一重要课题，借鉴国际理论界的研究成果，在理论和实践的可行性上进行了初步探讨。