浅谈高校固定资产管理

高校固定资产是国有资产的组成部分，目前高校固定资产在管理中存在管理意识薄弱、管理制度不完善、管理职责不清、以及固定资产利用率低等问题，各高校要以创新管理体制为动力，构造高校固定资产管理预算模式：首先要更新观念，增强管理意识；其次要要建立科学合理的固定资产预算制度；三是要组织好多头和责任主体地位的问题，实现资源的整合；四是要借助计算机网络优势，实现资产的动态管理。最终实现资源配置与利用的最大化。     

行政事业单位国有资产管理中存在的问题与对策

行政事业单位的国有资产是非经营性资产的重要组成部分。如何将这部分国有资产管理好,是贯彻落实科学发展观战略,实现国有资产保值、增值的需要。本文从行政事业单位国有资产的管理体制、存量资产的配置、国有资产的账面数量和实物数量是否相等以及与国有资产相关的收益管理等几个方面分析了行政事业单位国有资产管理存在的问题,并提出了关于行政事业单位国有资产管理的一些有益见解和对策。     

加强政府物业资产管理的法律保障

政府物业资产是国有资产的重要组成部分,是各级政府履行公共管理和公共服务职能的基本物质条件之一。长期以来,由于法规不健全,制度不完善,管理不到位,导致政府物业资产普遍存在家底不清、产权不明、管理混乱、处置随意、使用效率低下、资产流失严重等诸多问题。加强政府物业资产管理的法律保障,探索政府物业资产管理的新方法新途径,已经成为一个亟待解决的问题。     

国有资产管理委托代理道德风险的博弈及防范

委托代理制是伴随资产所有权和经营权相分离而出现的一种资产经营制度。由于委托人与代理人之间存在信息不对称、利益主体的不一致等,导致了在国有资产委托代理过程中产生道德风险。对道德风险进行博弈分析,其防范措施主要是通过激励与约束机制的创新,深化国有资产管理体制改革,使所有者与经营者的目标保持一致。     

公安高校固定资产管理存在问题及对策研究

高校固定资产是国有资产,是高校国有资产管理中最重要的部分和主体,国家对其管理有强制性要求和规定。当前高校在对固定资产的管理中,在价值管理、国有产权意识、管理理念、机构设置、制度制订、管理研究等方面存在问题,造成国有资产的流失和浪费。高校应健全专门机构、完善管理制度、制定管理流程,加强论证、采购、验收、使用、检查、考核、内部监督,加强国有资产参与市场经营的研究,保证教学、科研需要,确保保值、增值,防止发生浪费和流失,发挥国有资产作用。     

公安部国有资产管理系统的开发与研究

国家行政事业单位资产属国有资产,具有无偿性和非经营性特点,当前管理水平总体落后。开展行政事业单位资产管理系统的开发研究,对于加强行政事业单位国有资产管理、形成国家行政事业单位国有资产管理统用软件,具有重要意义。公安部率先开展了这方面的工作,把系统建立在网络平台上,构建系统维护、设备管理、汽车管理、房屋管理、土地管理、变动申请、变动审核、统计分析评价等多个子系统,将在资产建账、统计、报表、清查、计划、维修、分析评价等多方面发挥良好作用。     

开展剩量资产置换 减轻国有企业负担

据不完全统计，到去年年底为止，全国国有企业的资产净值约为4．3万亿元。由于经济发展不平衡，资产的分布很不合理，既不与人口成正比，也不与国内生产总值成正比。有些地区国有资产占有的比例很高、大中型企业也不少，但经济效益不佳，不少企业职工失业、资产闲置严重。有些地区，经济增长速度很快，但由于资本有机构成低，技术水于难以提高，故发展后劲不足。既然资产配置不平衡、不合理，那么就有开展剩量资产置换的必要性和可能性。但在开展剩量资产量换的过程中，要注意以下几个问题：1、剩量资产置换应该在国有资产管理部门领导下、…     

国有资产管理体制的创新:由行政控制转向法律规制

如何继续深化国有资产管理体制改革 ,实现国有资产管理体制的创新 ,是我国国有企业改革必须要解决的关键问题 ,十六大在全面总结十三届四中全会以来我国国有资产管理体制改革经验的基础上 ,明确提出国家要制定法律法规 ,建立中央政府和地方政府分别代表国家履行出资人职责 ,享有所有者权益 ,权利、义务和责任相统一 ,管资产和管人、管事相结合的国有资产管理体制。这表明我国对国有资产的管理将由行政控制转向法律规制。这是我国国有资产管理体制的重大创新。     

深化国有企业改革的建议

国有资产管理是我国建立社会主义市场经济的重要环节，是关系到我国经济体制改革成败的关键。国有资产主要是国有企业，因而国有资产管理最”重要的方面即体现为对国有企业的管理。据1990年底不完全统计，全国国有资产存量为2．27万亿元，其中136万多个国有企业占用的经营性国有资产为1.67多万亿元。如何充分发挥国有企业资产效益，直接影响国民经济的发展水平。为改变国有资产低效益与流失的现状，我国已跨出了国有资产管理体制改革的坚定步伐，并从中央到地方建立起体现政资分开的国有资产管理委员会或国有资产管理局，许多改革措施也已纷…     

国有资产流失现状与对策(下)

自建国以来,在国有单位的经济活动中就存在着资产流失现象,改革开放前一般只称为浪费.如果说浪费主要是由于管理不善或觉悟不高造成的,那么近年来国有资产的流失则主要是个人和小集团以谋取局部利益的动机所使然,远非传统意义上的“浪费”所能涵盖.国有资产流失成因探源对大量的国有资产流失现象梳理分析一下,可以看出大致是由如下诸种原因造成的.一、国有资产管理中,国有产权主体多元化与产权主体虚置并存.一方面,管理国有资产的部门很多,各部门间权责不清.国务院各部、委(局)及地方各级政府机关(尤其是各行业主管部门)都代表国家行使所有权,企业国有资产遭到多个、多层次的政府机关的交叉管理.另一方面,大量的国有资产交给企业使用,国家所有权的产权代表不明,企业法人在行使法人所有权时责任不清,国家所有权在经济上难以实现.多头管理,而又无人负责的局面加剧了国有资产的流失.     

Tony Blair's 'Media' Speech: The Commentators

Tony Blair's speech challenged the media over its standards in his valedictory lecture. Many of his charges about the absence of balance, attacks on motive and a pack mentality stand up, even if some are exaggerated and also applied well before his arrival in 10 Downing Street. Mr Blair's solutions did ot match his critique. What is required is a more self‐questioning media, being held to account on the internet and on specialist blogging sites. Vigorous criticism, requiring justification, is a more credible rout than tighter regulation. Tony Blair's speech on the changing pressures on the media is both interesting and convincing in its diagnosis (although generally reported in ways that did not reveal this). It is less convincing in suggestions for change: the fact that on‐line media will fall under Of‐com, and so under its minimal ‘content regulation’ will have little impact. Effective change could begin with other types of (self or other regulation). Some steps towards change might include minimal requirements for journalists and editors to accept elementary forms of accountability, such as disclosing conflicts of interest and payments made for ‘stories’. The scale of media coverage may be crucial in determining the allocation of aid, yet the attention the media pays to particular causes is arbitrary. Many serious disasters are not reported and as a consequence do not receive adequate aid, so that the victims of the crisis will lose out. Chronic long term problems, like famine, are ignored in favour of ‘sudden emergencies’. Reporting seeks sensation and simple stories which influences the way that aid agencies respond to the media. The complex background to a faraway disaster is often overlooked and not properly reported. Tony Blair's speech describing some of the news media as ‘feral beasts’ contained one paragraph which contained an insight into his views on new media. It was known that the outgoing Prime Minister was uncomfortable with some aspects of new technology but his remarks reveal a wider disappointment with how new media has failed to deliver changes which he had hoped for in political communications.This paper records Mr Blair's problems with new media and argues that by focusing on how the new technologies might provide a better way for politicians to by‐pass the traditional media he has missed the point of their wider benefits.     

The Strange Career of British Democracy: John Milton to Gordon Brown

Political debate in modern Britain has been structured by four narratives or traditions, called here ‘Whig imperialist’, ‘Tory nationalist’, ‘democratic collectivist’ and ‘democratic republican’. The Whig imperialist tradition goes back to Edmund Burke; it is a tradition of responsive evolution, flexible statecraft, genial optimism and abhorrence of dogmatic absolutes. It prevailed for most of the nineteenth century, for most of the interwar period and for most of the 1950s and early‐1960s. Its Tory nationalist counterpart is tense, rebarbative and often shrill. At its core lies a primal fear of the dissolution of authority and a collapse of the social order. Its most notable exponents include Lord Salisbury, Enoch Powell and Margaret Thatcher. The democratic collectivist tradition stresses ineluctable progress towards a just and rational society, to be achieved by a strong, essentially technocratic central state, with the power and will to replace the wasteful, unjust chaos of the market place by planned co‐ordination. Formative influences on it were the great Fabian socialists, George Bernard Shaw and Sidney and Beatrice Webb; it achieved its apotheosis under the Attlee Government of 1945‐51. The democratic republican tradition is much more inchoate: its exponents have been the awkward squad of British democracy. The most glittering stars in the democratic republican firmament were probably John Milton, John Stuart Mill and R.H. Tawney. It stresses active self‐government and republican self respect, embodied in a vigorous civil society and strong local authorities. During the ninety‐odd years since Britain belatedly acquired a more‐or‐less democratic suffrage, the first three traditions have all been tested, almost to destruction. But though the fourth has had great influence on social movements of all kinds, governments at the centre have done little more than toy with it, usually for brief periods. The great question now is whether Britain is about to experience a democratic republican moment.     

Trustworthiness: the Commentators

Mark Thompson deplores the decline in the public trust of government and of public service institutions such as the BBC. But there has also been a decline in another form of trust: government's trust in the ability of professionals such as doctors and teachers to deliver high quality public services. And, unlike Thompson's type of trust, this decline was inevitable, because it was based on untenable assumptions concerning professional motivation. The author discusses the importance of trust in an unwritten constitution, including trust in the use made of public resources, trust that appointments are being made on merit, trust that the civil service is ‘speaking truth unto power’ behind the scenes and ultimately trust that it retains the ability to serve future governments. In a world where trust in institutions is diminishing, there are still surprising levels of trust in the world of private philanthropy. The public are only too ready to give donations without seeking to question, especially in the wake of major disasters. Yet the nature of aid agencies has changed dramatically in the past thirty years into major global enterprises with sophisticated media and marketing operations. In this case a greater degree of scepticism from those who donate and paradoxically less trust might actually result in better outcomes from aid and better use of funding. Trust is critical to the mission of the FCO. The public needs to trust the competence and sound judgment of the professional diplomats. The diplomats themselves need to be able to rely on the commonsense of their fellow colleagues. Ministers and diplomats need to trust each other. And other governments need to have confidence in the discretion of their British counterparts. This is an increasing challenge in the world of instant news. Trust can be quickly lost by indiscreet or self‐serving revelations. But the key is to be as open and transparent as possible about the processes of diplomacy. A new survey commissioned by the British Journalism Review demonstrates that public confidence in journalism has collapsed over the last five years. This is particularly true for the commercial broadcasters ITV and Channel 4, whose journalism has traditionally commanded as much public esteem as the BBC. Trust in the BBC and print journalists has also declined, and journalism suffered more than any of the other 16 occupational groups being assessed. This is partly due to the cumulative effect of various “fakery” scandals that have afflicted broadcasters over the last 18 months and partly down to a more widespread cynicism directed at those in authority.     

The Language of Race

The 1991 Census form for households in Great Britain included, for the first time, a question about ethnic group. The question had nine boxes, eight for named ethnic groups and one for 'any other'. One box had to be ticked for each member of the household. Brian Klug discusses his own reaction to the (so-called) ethnic question, and explains why, as a Jew of European extraction, he did not tick the box marked White. He examines several issues raised by the ethnic question, including the following: why this question is different from other questions on the form; the definition and use of the words 'racial' and 'ethnic'; the vocabulary of colour ('black', 'white' etc.) in the language of race; the idea that 'white' is an ethnic category; the claim that the ethnic question is an instrument for combatting racism; one proposal for improving the question by removing the 'racial' components in the categories.     

Guest editor's introduction

In 1933 the army of the nascent Iraqi state launched an exterminatory attack on members of the Assyrian community who had fled to Iraq during the First World War. 'The Assyrian affair' which at the time sent shock-waves around the world has now been largely forgotten. But an examination of its origins and causation reveals much about the nature and pattern of modern genocide. Levene argues that typecasting genocide as the outcome of prejudice, racism or even xenophobia, while these may be significant ingredients, proves to be insufficient as a comprehensive explanation. Rather, these factors need to be analysed within the context of an emerging international system of nation-states. This itself may be a factor in helping to catalyse the most extreme and radically ideological responses, especially from new and untried national elites seeking to overcome perceived obstacles to their state's development and genuine independence.     

On Public Action

Abstract

This essay explores Hannah Arendt’s contribution to our understanding of the rhetorical as opposed to the aesthetic quality of public speech, with an emphasis upon her conception of opinion and glory. Arendt’s focus on the revelatory quality of public action in speech is widely understood to preclude or seriously limit its communicative aspect. I argue that this is a misunderstanding, and that accepting it would reduce speech not merely to the discussion of a sharply limited set of topics, but to no topics at all. Public action is speech that reveals the speaker as “answering, talking back and measuring up to whatever happened or was done.” Such revelatory speech is most appropriately judged by the standard of the glorious and the inglorious. Because such speech must inform as well as reveals, so does glorious or great speech rise to the level of greatness in part because of what is said, to whom, where, and how. Arendt’s understanding of this is shown to have significant parallels to the ordinary language philosophy of Stanley Cavell.     

道德规范表现形式的历史演进

道德规范的产生和形成,有着深刻的社会经济根源,是由一定的社会物质生活条件和社会关系决定的。道德规范随着社会的发展而不断发展,具有历史性和继承性。在人类漫长的道德生活中,道德规范曾有过形态各异的表现形式,大体可以概括为图腾、禁忌、礼仪、风俗、箴言、准则、义务、责任等几种主要的表现形武。道德规范表现形式的历史演进,是一个由蒙昧到理性、由自发到自觉、由低级到高级的发展过程。     

Beyond the ‘Auschwitz syndrome’: Holocaust historiography after the Cold War

ABSTRACT

The end of the Cold war has seen an explosion in Holocaust history, and some significant changes in the main historiographical explanations. The ‘return of ideology’ that began displacing the ‘functionalist’ or ‘structuralist’ dominance of the 1980s remains strong. But it is being supplemented by very detailed regional and local studies, by analyses of different experiences of ghettoization in different places, and by a focus on the widespread plunder and corruption that accompanied the killing process. This enormous attention to detail reveals that the Holocaust unfolded differently in different places; but it also demonstrates the existence of an overall framework in which all the operations took place, what we might call an ‘antisemitic consensus’. Simultaneously, historians have broadened the discussion of the Holocaust, situating it into a transnational or world-historical context of imperialism and colonialism. Stone outlines in broad brush some of these themes, and asks what effects they have had and will continue to have on Europeans' self-understanding in an age in which the post-war anti-fascist consensus has been dismantled while Holocaust-consciousness is officially enshrined into European identity.     

'Shovelling out your paupers': The British State and Irish Famine Migration 1846-50

Gray considers the determinants of British policy towards emigration (and particularly towards state-assisted 'colonization') from Ireland during the Great Famine of 184-50. He surveys the idea of 'colonization' as advocated by Charles Buller in 1843, and its varying appeal (changing over time) in Ireland, Britain and the settlement colonies of the British empire. He also considers the issue in the light of pro- and anti-Malthusian interpretations of Irish population pressure, and the emergence of the alternative idea of 'internal colonization'. Gray argues that the failure of the state to adopt an emigration policy in 1846-50 as part of its response to the Famine was the consequence of a combination of anti-Irish prejudice in Britain and the colonies (which was sharpened by the arrival of large numbers of economic refugees in 1847 and the political conspiracies of 1848), and the prevalence of an economic doctrine that prioritized the need for Irish self-help and moral transformation over state assistance. He traces the debate over colonization within the Whig government headed by Lord John Russell, and concludes that some form of assisted emigration was a feasible policy measure, and that its rejection had adverse consequences in terms of additional famine mortality.