关于土地革命战争时期的毛泽东党建思想研究

土地革命战争时期，毛泽东在多篇重要的讲话、报告和文章中探讨了在当时的历史背号下中国共产党的自身建设问题，其内容主要涉及到党的思想建设、组织建设和作风建设等方面。进入21世纪，中国共产党人重温毛泽东土地革命战争时期的党建思想，对做好新时期的党建工作给予诸多而有益的重要历史启示。     

广西三次产业结构调整对财源建设的影响

进入新世纪,广西经济已经连续5年保持两位数的增长速度,经济结构得到进一步的优化.文章利用广西统计年鉴和投入产出表提供的数据和资料,探讨产业结构调整的内在动力以及产业结构调整对财源建设的影响,以便广西在下一轮的结构调整中能更准确地把握产业结构调整的方向,使广西财政收入更上一个台阶.     

洛克主要政治法律思想述评

洛克是英国资产阶级革命时期的政治思想家,在当时的历史条件下形成了他独特的思想。《政府论》是他的代表作,也是集中论述自由与法治思想的地方。如果撇开这种思想的阶级因素及历史局限性,他的这些思想对于我国政治学、法学实践仍旧有着借鉴价值。     

Eyes wide shut? Reforming and defusing checks and balances in Argentina

How effective are autonomous audit agencies (AAAs) in curbing corruption and improving fiscal governance in emerging economies? AAAs are autonomous oversight agencies tasked with scrutinising government finances. However, they are not as effective as they could or should be, partly because of the political constraints they face and the political economy context in which they are embedded. This article assesses the performance and trajectory of the Argentine AAA. It suggests that AAAs can have only a limited impact when formal fiscal institutions are undermined by informal practices and undercut by adverse political incentives. It further highlights the limits of radical reform strategies based on the import of exogenous institutional models. This research has important research and policy implications for the reform and strengthening of AAAs in developing countries. Copyright © 2007 John Wiley & Sons, Ltd.     

邓小平对日外交思想略论

对日外交的战略目标是中日世代友好 ;必须树立中日友好的大局思想 ,全方位推进对日外交。历史问题是两国关系中的敏感神经 ,按照“正视历史、以史为鉴”的方针解决历史问题是实现中日友好的政治基础。运用又团结又斗争的方针和利用矛盾的方针来处理中日关系是行之有效的对日外交策略思想。求同存异的原则既是对日外交的工作基点 ,也是寓于邓小平对日外交思想的哲学理念。     

西部地区银行性金融机构网络化的发展前景

银行性金融机构电子化进程在短短的十年间取得了长足发展,对推动经济发展起到了积极的作用,但发展是不平衡的,区域银行特别是西部地区中小规模的银行性金融机构的电子化进程发展相对滞后,需要针对其环境特点及现状进行具体的分析研究,以确定合适的发展模式和发展策略,使西部地区中小规模的银行性金融机构在网络浪潮中抓住机遇,提高核心竞争力。     

对中国证券业加入WTO面临问题的思考

中国加入 WT O后 ,证券业的开放是一种必然的趋势。面对这种状况 ,我国证券业应当采取的措施是 :加快金融改革 ,提高金融运行的市场化程度 ;逐步推进金融业的混业经营 ,提高经济证券化程度 ;大力培育较大规模证券经营机构 ;改革和完善证券市场的创新机制 ;建立有效的市场监管体系     

金融业是“社会经济”发展的“主导力量”

我国参加“WTO”以后 ,对我国冲击最大的应是金融业。我国金融业市场化程度最低 ,但它又在经济社会发展中作用最大。金融业有自身发展的规律 ,它应突破“存、贷、汇”的限制 ,走上以资本经营为主体的更大市场。金融市场的发展在客观上给社会更多的选择余地 ,分散了金融风险。金融风险是市场风险的一种 ,风险并不等于是危机。金融危机大体上有三种类型 :一是支付危机 ,二是股市危机 ,三是汇市危机。只要经济平稳发展 ,政策对头 ,危机一般都可避免。资本市场不宜过早开放 ,应以监管能力的配套为前提     

Financial Health in Australian Local Government: The Application of a Funding Assessment Model to Brisbane and Sydney City Councils

Local government financial viability measurement in an accrual budgeting environment poses complex challenges. Financial measures frequently generate conflicting results. A rating scale to assess financial management, constructed originally for South African municipalities (Dollery & Graves, 2009), represents a useful tool to analyze financial health trends. Applying a “Likert-like” scale to financial performance measures to assess “funding compliance”, the model in this article assists municipalities to avoid financial difficulties. To demonstrate the applicability of this model, we apply the model to the Brisbane City Council and the Sydney City Councils. Results show that the model represents a valuable aid to financial management decision-making.     

Do Accrual Numbers Really Affect the Financial Market? An Empirical Analysis of ESA Accounts Across the EU

The adoption of a full accrual framework in the public sector is differentiated country by country both for budgeting and for reporting phases. The purpose of this article is to address the following broader research question: How do accrual numbers affect the financial markets? The 10-year average interest rate on sovereign bonds across the European Union is used as a dependent variable. The results of the research show an unclear relation among the variables investigated. Given this evidence, an alignment between micro- and macroaccounting rules could be pursued. We argue the suitability of the Australian experience in this sense.