现代石油企业财会人员核心素质能力探析

现代石油企业的发展对财会人员素质能力提出了新要求。其核心素质能力主要包括优秀的思想政治素质、精深的财会专业素质、严明的财经纪律素质、广博的关联专业知识、良好的团结沟通能力、不懈的创新发展能力六个方面。提升核心素质能力要从改善队伍结构、专业培训、强化复合、激励约束、考核评价五个方面重点着力。     

Socioenvironmental Risk and Adjustment in Latino Youth: The Mediating Effects of Family Processes and Social Competence

The direct and mediated effects of socioenvironmental risk on internalizing and externalizing problems among Latino youth aged 10–14 were examined using prospective analyses. Participants in this study were 464 Latino mother and child dyads surveyed as part of the Welfare, Children & Families: A Three City Study. It was hypothesized that socioenvironmental risk (i.e., maternal psychological distress, maternal parenting stress, neighborhood disadvantage, and perceived financial strain) would influence later adolescent adjustment by interrupting important family processes and interfering with opportunities for adolescents to develop appropriate social competence. Using path analyses, the mediational model was compared across high and low acculturation groups. With two exceptions, the models for the high and low acculturation groups were equivalent. Results supported a mediated effect between early socioenvironmental risk and later adjustment problems for the low acculturation group through family routines and adolescent social competence. Among families high in acculturation, socioenvironmental risk effects were partially mediated through family routines and adolescent social competence. Finally, a path from gender to maternal monitoring was present in the low acculturation group model but not the high acculturation group model. Assistant professor at the University at Albany, State University of New York. She received her Ph.D. in Clinical Psychology from the University of North Texas. Her major research interests are risk and resiliency processes in minority youth. Assistant professor at the University of Texas at Austin. She received her Ph.D. in Developmental Psychology from Michigan State University. Her major research interests are the effects of microenvironmental factors in the externalizing and internalizing behaviors of European American and Latino youth. Assistant professor at the University of Maryland, Baltimore County. She received her Ph.D. in Clinical Psychology from Michigan State University. Her major research interests are risk and protective factors in children and adolescents at-risk because of parental substance abuse.     

论企业核心竞争力

核心竞争力一词在 1990年《哈佛商业评论》出现以来便立即引起人们的广泛重视。企业核心竞争力是在市场竞争中一种能使企业长期持续发展、获得超额垄断利润并能为顾客带来更多独特价值的核心能力。这种竞争能力为企业创造的优势与一般竞争优势不同 ,它是建立在知识而非经验的基础上 ,具有价值优越性、模仿的高成本性、不可交易性、相对先进性、延伸性、整体关联性、阶段性、层次性与长期性等特性。如此多特性决定了企业核心竞争力的培育与获取不是一朝一夕之事。     

论共产党治党治国的理论创新

“三个代表”重要思想无疑是马克思主义中国化的最新理论成果,那么,他“新”在何处呢?从无产阶级政党治党治国这一角度来看,“三个代表”重要思想的理论创新主要表现在他解决了中国共产党“为谁执政”、在执政过程中“如何治党”、“如何治国”的根本问题,深化了对人类社会发展规律、执政党的执政规律和社会主义建设规律的认识,开辟了马克思主义发展的新境界。     

合作抑或冲突：变革时代的政府与社会关系考察——对马克思主义治理学说的历史诠释

马克思治理学说的最高境界是实现对国家治理的彻底超越而达至社会自治,其核心是实现治理权由政府向社会的回归.历史的演绎使这一经典命题不断走出人们纯抽象思辨的"黑匣子"而成为可感知的现实政府与社会关系的传统模式和现代形态存在着控权与放权、自然经济主线和商品经济主线的根本分野;中国转型期的政府与社会关系实际上是一种兼容传统控制型模式和现代释放型模式的"复合式形态".此为中国经济和社会发展提供了一种积极的动力模型和较具说服力的解释框架.     

中国共产党对"以德治国"的认识历程

中国共产党对"以德治国"的认识经历了两个阶段.建国初期,党和政府即提出了基本的道德标准.自改革开放以来,党和政府确立了基本的道德规范.在建立社会主义市场经济体制过程中,江泽民同志适时地提出了"以德治国"的基本方略,这是对治国方略的重大发展.落实以德治国的方略如同落实以法治国的方略一样,任重而道远.     

江泽民对当代中国民主政治建设的卓越贡献

发展社会主义民主政治,是我们党始终不渝的奋斗目标,党的第三代领导核心江泽民强调高扬社会主义民主旗帜,反对西方民主;提出了把代表制民主和直接民主结合起来的推进战略;提出了“依法治国”方略,充分体现了社会主义民主的实质;提出了一系列民主建设的理论现点,从而丰富和发展了邓小平的民主思想,把当代中国的民主理论与实践推进到了一个新的阶段,     

Democratic Political Competence: Clearing the Underbrush and a Controversial Proposal

Though the link between democracy and an appropriately trained citizen is obvious, the theoretical and empirical nature of this association is murky despite mountains of scholarship addressing this topic. Part of this problem is that the term democratic competence has been stretched almost to the point of uselessness. This constant adding of desired traits—many of which are ideologically driven—misdirects effort away from such complex problems as the relationship between individual attributes and collective capacities. Moreover, recent research has often been guilty of using data of uncertain relevance to demonstrate a competence that seems largely an analytical artifact. We conclude by offering an approach that stresses old- fashioned traits such as patriotism that seem necessary to the existing, and quite democratic, status quo.     

涉税信息共享权限规范研究

税收是国家履行其职能的前提条件,是实现公平正义的方式之一。然而,在我国的税收征管过程中,征纳双方之间的涉税信息具有严重的不对称性,它已经成为国家税款应收尽收的最大障碍。因此,立法者必须以涉税信息共享权限规范的形式赋予税务机关共享由其他部门和机构掌握的纳税人涉税信息的权力。通过在理论上对涉税信息共享权限规范的含义、属性、特征、分类、意义进行深入的研究,以便形成圆满的涉税信息共享权限规范体系,为税务机关涉税信息共享权力的获得和行使奠定理论基础,切实保障国家税收收入。     

阿姆斯特丹大学治理结构剖析及启示

目前国内研究尚少的阿姆斯特丹大学是荷兰最大的综合性研究型大学，其治理结构具有六个显著特点：有效的政府监管和影响方式、大学行政的集体领导、精简的行政及服务保障部门、松散联合中的权力实体、学术权力和行政权力融合的决策辅助委员会、师生代表组织参与的共同治理。该大学的经验和做法对于我国现代大学制度建设具有重要的启示和借鉴意义。