高职会计英语教学改革初探

高职会计英语教学改革应以市场为导向,教学模块的设置和教学方法应以培养实践能力为目标。文章从目前高职院校会计英语教学中存在的问题出发,结合自己的教学实践经验,提出在教材开发、教学模块设置和教学方法等方面的一些改革建议。     

To share is fair: The changing face of China's fair use doctrine in the sharing economy and beyond

Copyrighted works are greatly entwined with the concept of the sharing economy because of their status as informational public goods. Unlike commercial sharing models that address tangible goods such as bikes and houses, the sharing of which is limited by their physical nature, sharing models for intangible copyrighted works such as Google Books and live game webcasting must account for the comparatively unfettered ability for these to be shared. Accordingly, these models are more focused on exploiting such works to their full commercial potential. However, these sharing models are to a large extent based on the unauthorised exploitation of copyrighted works and will be unworkable if the related copyright issues cannot be solved. The interest that copyright owners have in exclusivity must thus be balanced with the public's interest in further exploitation of copyrighted works. Article 22 of the Copyright Law of China outlines an exhaustive list of copyright exceptions; such a restrictive list is incompatible with the sharing economy. The Chinese courts have realised this problem and have gone beyond the law in their judgments, taking a cue from their US counterparts. However, many of these decisions appear to be inconsistent with one another.To address the aforementioned problems, this paper examines the latest proposed amendment to the Copyright Law of China and proposes several legislative and judicial actions that could help promote the sharing economy. At the legislative level, enacting legislation based on a refined open-ended fair use model is necessary to promote the development of the sharing economy. At the judicial level, Chinese courts should employ the concept of transformative use to correctly interpret legislation based on the proposed open-ended model. With transformative use as the cornerstone of copyright policy, the public gains the freedom to share others’ works, participate in the innovation process, and create works with new value. Moreover, authors would retain an incentive to create works under such a legal regime because market substitution will not occur if a work is used for a different expressive purpose than that for which the work was originally created. Thus, a balance can be achieved between promoting the sharing economy and protecting the exclusivity of copyright in China.     

单位负责人与不当会计行为的防范

市场经济中,会计作为一个重要的信息系统和管理工具,以其特殊的功能,调节着社会经济关系,引导着市场要素的流动,优化资源的配置,经营者越来越多地依靠会计信息进行管理,反映其经营成果,但作为负责会计信息真实性和完整性的单位负责人如何更好地促进本单位会计的会计工作的开展,如何更好地防范违法和不法会计行为的问题,在当今会计信息越来越失真的今天,其重要意义是任何一个单位都不可忽视的重大问题,本文论证了单位负责人如何确保会计信息和会计资料的真实和完整性,进一步阐述了单位负责人加强本单位会计工作,防范会计信息失真的一些基本问题。     

会计信息在工资集体协商中的运用--兼论"人工成本"在工资集体协商中的分析和判断

会计信息作为企业综合财务信息的反映,不仅有利于外部对企业基本的财务情况进行决策分析,而且对于工资集体协商也具有重要意义.特别是在"工效挂钩"中,明确企业人工成本挂钩的具体对象对企业人工成本规模和水平的测算具有重要的意义.     

教案著作权问题探讨

在教案的著作权问题中,教案是否是作品、教案著作权归属、教案本物权归属三个问题的结论是:教案是作品,编写教案产生的是演绎作品;教案属于一般性职务作品,其著作权归教师个人所有,但学校有权在其业务范围内优先使用;教案本的物权归教师所有。     

The Characteristics of Countries with Generational Account Imbalances

This article empirically tests competing explanations for intergenerational policy differences using a cross section of generational accounts from Kotlikoff and Leibfritz (1999). Generational imbalance rises when a public transfer program is created that benefits living generations and harms future generations. Generational imbalance is greatest in countries with a large elderly population, high income growth rate, greater income inequality, and dispersed political parties. The results are consistent with successful rent seeking by the elderly and poor, and suggest that countries with a high income growth rate and coalition government are less able to resist intergenerational redistribution.     

山西省农村公共卫生服务项目成本测算研究

农村公共卫生事业事关农村居民的生命保障,对其进行一定数量的资金投入对于有效控制卫生总费用和农村疫情有着至关重要的作用。在对项目县进行调研的基础上,文章通过农村公共卫生分项目成本核算、专家成果分析法及项目试点县推论法等途径,对山西农村公共卫生服务项目的成本进行了核算,并提出了具有可操作性的建议,为政府科学决策科学投入提供了依据。     

浅谈如何加强行政事业单位的会计基础工作

提高单位负责人对会计基础工作的重视程度以及会计人员素质,坚持原则,廉洁奉公,建立健全内部会计制度、加强监督,齐抓共管是加强会计基础工作,促进行政事业单位财务管理规范化、科学化的重要环节,必须抓紧抓好。     

我国政府会计制度运行中面临的问题与对策

目前,我国政府会计制度在运行中面临以下几个方面的问题：会计的体系不适应财政管理体制改革的需要;财务核算的内容不全面;核算基础不利长远发展规划;不能真实反映政府成本、满足政府绩效评价制度的需要;财务报告透明度不够。鉴此,改革和完善现行的政府会计制度已刻不容缓。应尽快明确政府会计体系,制定统一规范的政府会计准则,引入权责发生制会计基础,扩大政府会计核算内容,完善财务报告体系。     

论中国特色社会主义制度的法理基础

中国特色社会主义制度的法理基础系于马克思主义。立足于坚持马克思主义在意识形态领域指导地位的根本制度,在帝制崩溃、经学瓦解一百多年以后的今天,建构"马克思主义四书",有助于夯实中国特色社会主义制度的法理基础。在马克思主义文献体系中,《家庭、私有制和国家的起源》《共产党宣言》《党章总纲》《宪法序言》占据了特殊的地位。根据马克思主义及其中国化的这一条基本线索,从坚持和完善中国特色社会主义制度的实际情况出发,可以把这四篇文献汇集起来,作为"马克思主义四书",以之为中国特色社会主义制度的法理基础,进行精准奠基。