当前企业财务管理的误区及对策

当前我国企业财务管理存在拔高目标、目标单一、多元扩张、过分负债经营和忽视财务管理创新等误区。提高企业的经济效益和社会效益,要明确企业财务管理的内容,建立和完善企业财务管理机制,建设高素质的理财队伍,实施科学有效的理财方法,加大财务管理的力度,为企业的健康发展和核心竞争力的提升创造良好的环境。     

The Wrong Path

<正>More than six decades after its adoption, the Japanese Constitution is in danger of abandoning its pacifist principles.Prime Minister Shinzo Abevowed to introduce substantive amendments with the ultimate aim of changing its war-renouncing clause, a long-established provision considered pivotal     

A Wrong Turn

正Recent remarks against China undermine once sound Sino--Australian ties Relations between China and Australia became strained recently as an anti-China sentiment has been spreading inside Australia.In recent months,some Australian politicians repeatedly attacked China for"interfering"in Australian politics and called for     

Barking Up The Wrong Tree

正Rejecting Huawei will not help Boris Johnson take back control of UK British Prime Minister Boris Johnson made it a key slogan during the campaign for Brexit in 2016 that the most important thing was for Britain as a sovereign nation to "take back control." Part of that was about immigration, which was a key concern of voters during the campaign. Part of it was about how Britain felt too many de-     

Counterterrorism On the Wrong Track

Insufficient knowledge about terrorists’ real objectives poses the central problem to U.S. antiterror efforts Umar Farouk Abdulmutallab’s     

Why America Is Wrong About China

<正>In contemporary international discourse,the “global China” concept,as it’s generally used,risks imagining China in the first instance as a hegemony-seeking project.Some explain this as a reasonable position to assert within a realist international relations perspective.It’s certainly guiding Washington thinking,becoming explicitly clear in a recently published summary fact sheet about America’s national defense strategy,obsessing over China as a rising threat.     

Doom and Gloom Prediction Wrong Again

正Given China’s slowing growth,some people have been predicting that the world’s second largest economy is heading toward a hard fall.In March,rating agencies Moody’s and StandardPoor’s downgraded the outlook for China’s credit rating from"stable"to"negative."But economic data for the first quarter of 2016 issued by the National Bureau of Statistics(NBS)show the country is off to a promising start this year.According to the data,China’s GDP     

错误扣船若干问题研究

错误扣船是依法扣船的异化。随着海事案件的日趋增多,错误扣船的概率也日益增多。目前,我国《海事诉讼法》对错误扣船并无具体的规定。因海事请求而申请扣押船舶是一种重要的海事请求保全制度．而实践中错误扣押船舶的情况又将造成一定的财产损失,而且会带来较大的负面影响。因此,为充分保护当事人的合法权益,亟待合理规范扣押船舶制度。     

The Wrong Way to Make a Map

<正>China intensifies crackdowns on illegal surveying and mapping activities On May 10,the State Bureau of Surveying and Mapping(SBSM) announced 10 major cases of illegal surveying and mapping     

小细节与大是非

假如我们要从以下三个候选人中选择一位来造福全人类,您会选择哪一位呢?先来对他们的基本条件作一些对比: 候选人A:笃信巫医和占卜家,偷养了两个情妇,嗜好吸烟喝酒;候选人B:曾经两次被赶出办公室,每天要到中午才起床,读大学时因吸食鸦片险些被开除,每晚都要喝一公升白兰地,烟不离手;候选人C:曾是国家战斗英雄,保持素食习惯,从不吸烟,不贪女色,只偶尔来点啤酒,年轻时没有做过什么违法的事,酷爱读书,懂艺术,有专著出版。     

浅析违法性认识错误

违法性认识错误,是刑事司法实践中比较常见的客观存在的情况之一,直接影响到犯罪的成立与否、成立形态,并最终影响到行为人刑事责任的承担。我国刑法学界对违法性认识这一问题的研究虽然起步较晚,但近年来争论也较为激烈。违法性认识独立于犯罪故意、过失,但可能阻却责任。     

对党管干部错误认识的辨析

坚持党管干部原则的实质,就是坚持党对干部人事工作的领导权和管理权.但是在实践中,党管干部等于"党的书记管干部",党管干部等于"党包办一切干部工作",党管干部等于"党管一切干部",这是对党管干部原则的错误认识.     

当前青年应该警惕的五种错误人才观

错误人才观会对个人成才和展才形成误导,并对人生产生严重负面影响。当前青年应该警惕五种错误的人才观:“学历人才观”、“财富人才观”、“名人人才观”、“身份人才观”、“智能人才观”。要纠正错误人才观,形成科学的人才观,首先要把握人才含义规定的全面性,准确理解什么是人才。其次要注意创造性劳动的层次性特点,深刻认识人才来源于实践。最后要坚信“人人都能成才”,并积极接受社会实践的检验。     

刑事冤错案件防范的道与术

刑事冤错案的防范是一个系统工程,需要将理念之道与操作之术相结合。道之方面,即在文化理念上需要摒弃"家长主义"的不当思维,贯彻落实平等民主的法治观念。术之方面,即在是否构罪的判断上,恪守从违法到责任、从行为到罪过、客观优先的思维模式;在证据审查上,坚持从客观性证据到主观性证据的递进式判断,以"建构"起证据确实充分的证据体系,再通过交互式检验对证据体系进行"解构",使认定的案件事实达到排除合理怀疑的证明标准。通过理念之道的转变与操作之术优化,切实防范冤错案件的发生。     

道德观的迷途与唯物史观的救赎——恩格斯对费尔巴哈道德观的批判

费尔巴哈自然观上的唯物主义同历史观上的唯心主义的两歧性矛盾必然会导致他在道德观上的唯心主义迷失,恩格斯对费尔巴哈道德观的批判是费尔巴哈道德观的时代终结和历史出路,实质上体现了唯物史观对费尔巴哈唯心主义道德观迷途的理论救赎。     

法学教育定位之误区及其理性认识

法学教育的定位决定法学教育运行与发展,而法律人才的供求关系变化不可避免地影响着我国法学教育的定位。当前我国普通法律人才严重供大于求,法律院校面对法科学生的就业出路以及自身的生存态势,在就法学教育定位问题进行反思的过程中,陷入了认识误区。本文提出,法学教育应遵循高等教育规律并符合时代需求,定位于培养广义的法律人才,推行精英教育、专业教育和通识教育三位一体的素质教育。     

Taiwan Solution:One Country,Two Systems

Situation Across theTaiwan StraitsSince 1979, the Chinese government has been trying to peacefully reunify the nation throughthe "one country, two systems"policy. Beginning in late 1987,economic, cultural and personnelexchanges across the Straits grewsignificantly. In 1988, at'ter LeeTeng-hut came into power inTaiwan, he proclaimed on severalpublic occasions that he wouldadhere to the "One China"principle.However, stayting in the earlyl 990s, Lee began to stray from the"One China" princi…     

CRISIS FOCUS:Different Situation, Different Solution

The spreading world economic crisis poses grim challenges for both China and the United States, the world's two leading economies. Is there a universal rem- edy for both? Edmund Strother Phelps, Jr., an American economist and the winner of the 2006 Nobel Memorial Prize in Economic Sciences, made an in-depth analysis of the situ- ation at the Third China Beijing International Cultural and Creative Industry Expo in December. Edited excerpts from his speech follow.     

大跃进工作方法归谬

错误的工作方法是催生大跃进灾难性后果的重要因素,它们主要包括:“四大”开路与政治挂帅;计划层层加码两本账;简单评比与组织处理挂钩;只要高指标不要综合平衡;运用群众运动搞建设;一刀切、“刮大风”式的领导方法。     

Dual-Track Solution

正As exports falter, domestic sales may be the right cure for exportersAfter a long time, Li Li is going to bed early at night again but she is not happy with the healthy habit. Li is an exporter based in Shenzhen, Guangdong Province in south China, and till recently, would be discussing orders with clients in Europe late at night, given the time differences. However, her mobile phone has been silent these days as the sales have gone down due to the novel coronavirus