高职院校《会计学原理》双语教学实践研究

无论从就业趋势还是从学生素质的角度看,高职院校会计专业双语教学都势在必行。本文分析了开展《会计学原理》双语教学的实施方法与实际效果,提出了有效开展双语教学的几点对策。     

试论第三代领导集体对社会主义思想道德体系建设的贡献

以江泽民同志为核心的党的第三代领导集体对社会主义思想道德体系建设的贡献在于:提出了建立适应社会主义市场经济发展的思想道德体系,并对如何建立这一体系进行了创造性的探索.     

Organizing knowledge spillovers when basic and applied research are interdependent: German biotechnology policy in historical perspective

The German biotechnology lag illuminates the difficulties of finding appropriate organizational forms of R&D for “embryo” innovations requiring the continued involvement of basic research scientists even after innovation has advanced to the stage of commercial product development. The analysis charts the German policy shift from largely unsuccessful “corporatist” networks (1970s and 1980s) to more promising “emergent” networks (1990s) as organizational vehicles for conducting biotechnology innovation. A constant of German R&D policy for most of the 20th century, and one underlying the initial reliance on corporatist networks in biotechnology, was the tendency to exclude universities from major R&D initiatives and rely instead on specialized research institutes. The structural inflexibilities of universities, combined with the early successes of many specialized research institutes from the 1880s on, led to path-dependent reliance on the latter for 20th-century reforms of the German national innovation system.      

Measuring the Geographical Displacement and Diffusion of Benefit Effects of Crime Prevention Activity

The displacement of crime is an important criminological phenomenon. However, while there has been theoretical discussion of this issue in the research literature, there has been little in the way of either standardized empirical work that investigates the incidence of displacement or in the development of techniques that can be used to measure it. In the current paper we discuss a new technique, the weighted displacement quotient (WDQ), that was developed to measure the geographical displacement of crime. A critical feature of the rationale is that displacement can only be attributed to crime prevention activity if crime is reduced in the target area considered. Thus, the WDQ not only measures what occurs in a buffer (displacement) zone but also relates changes in this area to those in the target area. Part of the appeal of the measure is that it can be used either with aggregate or disaggregate crime data and for any geographical boundary selected, provided the appropriate data are available. In addition to detecting displacement, when detailed data are available, the technique can also be used to identify where the effect was most prominent. The WDQ can equally be used to measure the diffusion of benefit of any crime prevention activity. A series of examples are presented for illustration purposes.     

对事业单位内部会计控制的几点思考

内部控制是单位为了保证各项业务活动的有效进行、确保资产的安全完整、防止欺诈和舞弊行为、实现经营管理目标等而制定和实施的一系列具有控制职能的方法、措施和程序。     

会计资料的或然性及其排除探析——兼谈法务会计与审计、司法会计鉴定之比较的一个拐点

会计资料具有自证性和客观性等长处,也有或然性的短处。排除这一或然性,司法会计鉴定和审计各自的方法不同。这一方法也是法务会计、审计、司法会计鉴定三者比较的一个拐点。     

关于进一步完善会计委派制的思考

会计委派制试点工作已取得了初步成效，但还存在许多问题，实行有限度的会计委派制无论在理论上还是实践上都是一种更加完善的办法。     

香港基本法解释权的法律思考

香港回归祖国，体现“一国两制”精神的香港基本法在香港施行。以“居留权案”为开端，全国人大常委会共对基本法进行了三次释法活动。每次的释法都会引起内地与香港法律界的巨大争议。内地与香港法律解释制度的巨大差异性是基本法解释权问题产生的根本原因，以此提出协调方法，以保持香港高度自治的同时，维护基本法的权威。     

论司法会计运行环境的创建

经济犯罪在整个犯罪中呈逐年上升的趋势,司法会计技术作为打击经济犯罪的一种重要手段不容忽视。现行司法会计的 运行环境在一定程度上制约了司法会计作用的充分发挥,因此创建适应打击犯罪新形势需要的积极的司法会计运行环境势在必行。     

试论会计信息失真的综合治理

近年来,我国会计信息失真问题相当严重,会计信息应有的质量特征被动摇,虚假会计信息盛行,会计信息的失真,不仅影响到国家宏观经济决策失误,而且使国家的会计法规形同虚设,加剧了社会分配的不公,削弱了国家财政的宏观调控能力,制约了国民经济的发展,严重违背了客观性原则,也给社会主义市场经济的健康发展带来隐患。因此,根治会计信息失真,已是刻不容缓。