中国与越南会计改革比较研究

会计的改革与发展始终依赖于经济环境的变化.中国与越南部是由计划经济转向市场经济的发展中国家,然而,两国的会计改革既存在许多共同点,也在国际化策略、整体规划等方面存在差异.通过总结和比较两国会计改革的历程,可得到以下有益启示:会计改革既要向国际化趋同,积极参与国际会计准则的制定,又要结合本国国情进行会计改革,同时加强新会计准则的执行监督机制.     

试析越南的金融改革

自越共“六大”后,越南在经济改革和金融改革的推动下,经济增长保持了比较快的速度。本文认为越南的经济之所以能够取得比较大的成效,很大程度上得益于在经济改革的同时对金融部门进行了改革,特别是利率的自由化和汇率政策的调整,促使越南的银行规模有所扩大,效率相比改革前得到明显提高。因此本文的主题就是对越南的金融改革进行一个梳理,明白金融改革所带来的绩效以及改革中存在的问题,明确下一步改革的方向。     

Vietnam: riding the Chinese tide

Vietnam's perception of China is nuanced and complex, a mixture of challenge and opportunity. Given its geographic proximity and overwhelming power, China represents a permanent strategic challenge Vietnam cannot escape. However, the two countries are partners in the defence of socialist ideals and communist rule. These circumstances have clearly shaped Vietnam's China policy, which is a mixture of cooperation and struggle. Vietnam's strategy is not about confronting China directly but finding a way to live with and benefit from its power.     

Teaching Students about the Vietnam War: The Case for Balance

This work examines how the American role in the Vietnam War has been portrayed in standard college- and university-level textbooks dealing with American foreign policy. It argues that this topic has been presented in a manner that leaves an incomplete understanding. This conclusion is based on scholarship that has been available for decades as well as much Cold War historiography that has appeared since 1975. I conclude that the distortions need to be addressed for several reasons. Their propagation produces bad scholarship, gratuitously alienates Americans from their institutions of government, and justifies anti-Americanism and authoritarianism elsewhere.     

Presidential roles and rhetoric

Traditional literature on the public dimensions of the American presidency suggests that the office has a significant impact upon the political lives of Americans and that contemporary presidents frequently appeal for public support to pressure other government elites. This study systematically analyzes rhetorical references to the presidency by examining a president's articulation of presidential roles in public speeches and press conferences. This study finds that Johnson, Nixon, and Carter did rhetorically refer to presidential roles, especially when confronted by crisis and controversy. The implication is that when confronted by serious controversy, presidents tell Americans about the responsibilities of the presidency in an effort to mobilize public support.     

Gender discrimination in Vietnam: the role of personal face

This paper examines gender discrimination using two novel perspectives: its relationship with personal face and its manifestation in contemporary Vietnam. Interviews with a sample of college teachers in Nha Trang city suggest that gender discrimination is reflected in and institutionalised through learning and enacting ‘acceptable’ face-related behaviours. These processes are exemplified in gender based linguistic conventions, role differentiation and segregation, the higher value associated with male roles, the (surface) acceptance of double standards by both genders and the recognition of public sanctions as effective reinforcers of gender inequality. Despite limitations in generalising from this research, an approach based on personal face-related language, behaviour and attitudes has promise for understanding how gender inequality functions at both individual and societal levels.     

越南高台教及其文化内涵初探

高台教是越南唯一土生土长的宗教。本文通过对高台教的基本教理、教义的分析 ,揭示了越南文化融合力强及创造力弱的特征 ,同时通过对高台教产生背景的分析 ,揭示了高台教包含了越南人渴望国家强大的文化心态     

试述越南社会民俗的特点及其成因

本文认为越南社会民俗文化具有三个方面的特点:一是明显受到中国民俗的影响;二是浓厚的越南民族特色的特征;三是多元文化的民间习俗。越南本土文化的发展及其对外来文化的兼容、改造与异化是造成其民俗社会特点的主要原因。     

Work and Family Life among Migrant Factory Workers in China and Vietnam

ABSTRACT

Through on-site interviewing, a comparative study has been carried out about migrant factory workers in industrialised parts of China’s Guangdong province and in Vietnam’s Ho Chi Minh City. Even though China and Vietnam possess similar legacies of socialist transformation and have household registration regulations that restrict rural migrants’ access to urban social services and impede their settlement in cities, there exist marked differences in Guangdong and Ho Chi Minh City in migration patterns, factory work conditions and migrant worker family livelihoods. In particular, migrant families in Ho Chi Minh City largely stay intact and tend to settle there permanently, while married migrant workers in Guangdong normally need to split up their families and remain trapped in circular rural–urban migration. As shall be seen, the national and local governments play important roles in determining the inclusion or exclusion of migrants from urban life, the wages they are paid and their standard of living and, most important of all, their children’s access to education. Each of the two countries’ differences in implementing policies is examined and comparatively analysed.     

八月革命后越南中小学教育的改革与发展

1945年越南独立建国后,越南进行了三次以中小学教育改革为主的重大教育改革.经过这三次改革和几十年的发展,越南的中小学不仅在学校和学生的数量上大幅增加,教育目标和教学计划有了较大的改进,而且教科书和教学设备等也有所改善.然而,越南的中小学教育在物质条件、师资力量和教学质量上还存在一定的困难.因此,越南要实现21世纪"社会化、现代化、规范化、多样化和民主化"的教育目标,还有很长的路要走.