The investors and the managers are different interest entities in a firm, so there must be divergences between them in their value reference and goal selection. When a firm wants to determine its financial management ...The investors and the managers are different interest entities in a firm, so there must be divergences between them in their value reference and goal selection. When a firm wants to determine its financial management goal, not all the relevant interest parties need to be considered with, but only the principal entities of them. It＇s necessary to set up the investor supervision mechanism by some certain system arrangement in order to realize the interest maximization of shareholders coinciding with the manager＇s interest maximization pursued by managers.展开更多
Public funded targeted normal students are an important component of China's teacher team construction.Since its implementation in 2007,a large number of outstanding rural teachers who have been striving on the fr...Public funded targeted normal students are an important component of China's teacher team construction.Since its implementation in 2007,a large number of outstanding rural teachers who have been striving on the front line of education have been trained.Based on the theory of goal management,this paper explores the problems and countermeasures in the training of public funded targeted normal students.It strives to solve the problems of low willingness to teach and high default rates among public funded normal students,and hopes that the suggestions proposed in this paper can further promote the effective implementation of policies for public funded normal students.展开更多
"Decision-making usefulness" and "entrusted performance" are not only the goals to be achieved by natural assets statistics, but also the requirements for the state to implement the resignation of ..."Decision-making usefulness" and "entrusted performance" are not only the goals to be achieved by natural assets statistics, but also the requirements for the state to implement the resignation of leading cadres for auditing and environmental compensation. After the 18th National Congress was convened, the integration of natural resources and the audit of departing cadres further promoted the development of natural resource balance sheet research. Based on the related theories of the development of natural resource assets, this paper starts with its composition, bases its resources on value-added information transmission, and ecological restoration, combines China's unique natural resources, and discusses the basis for the preparation of China's natural resources balance sheet based on dual objectives, goals and framework design. While investigating the report on natural resources, the new concept of natural assets and liabilities emphasizes the relative independence of assets, namely: economic value and potential ecological benefits; past and contingent liabilities, i.e., due to excessive resources Direct losses brought about by mining and potential ecological costs, remediation costs, and repair costs. Finally, referring to SEEA2012 and combining with the specific conditions of China's natural resources, we will discuss not only the physical measurement but also the value measurement for its framework design, constituent elements, and reporting methods.展开更多
文摘The investors and the managers are different interest entities in a firm, so there must be divergences between them in their value reference and goal selection. When a firm wants to determine its financial management goal, not all the relevant interest parties need to be considered with, but only the principal entities of them. It＇s necessary to set up the investor supervision mechanism by some certain system arrangement in order to realize the interest maximization of shareholders coinciding with the manager＇s interest maximization pursued by managers.
基金Supported by Key Topic of Education Research at Zhaoqing Education Development Research Institute(ZQJYY2023022)Research and Practice Project on Promoting High-quality Development of Basic Education through the Construction of New Normal Schools in Guangdong ProvinceKey Research Platform and Project for Ordinary Universities in Guangdong Provincial Department of Education in 2022(Key Project of Technology Service for Rural Areas)(2022ZDZX4058).
文摘Public funded targeted normal students are an important component of China's teacher team construction.Since its implementation in 2007,a large number of outstanding rural teachers who have been striving on the front line of education have been trained.Based on the theory of goal management,this paper explores the problems and countermeasures in the training of public funded targeted normal students.It strives to solve the problems of low willingness to teach and high default rates among public funded normal students,and hopes that the suggestions proposed in this paper can further promote the effective implementation of policies for public funded normal students.
基金supported by Daqing City Philosophy and Social Science Research Project (Grant No. DSGB2017112)Postgraduate Innovation Research Project of Heilongjiang Bayi Agriculture University (Grant No. YJSCX2017-Y79)
文摘"Decision-making usefulness" and "entrusted performance" are not only the goals to be achieved by natural assets statistics, but also the requirements for the state to implement the resignation of leading cadres for auditing and environmental compensation. After the 18th National Congress was convened, the integration of natural resources and the audit of departing cadres further promoted the development of natural resource balance sheet research. Based on the related theories of the development of natural resource assets, this paper starts with its composition, bases its resources on value-added information transmission, and ecological restoration, combines China's unique natural resources, and discusses the basis for the preparation of China's natural resources balance sheet based on dual objectives, goals and framework design. While investigating the report on natural resources, the new concept of natural assets and liabilities emphasizes the relative independence of assets, namely: economic value and potential ecological benefits; past and contingent liabilities, i.e., due to excessive resources Direct losses brought about by mining and potential ecological costs, remediation costs, and repair costs. Finally, referring to SEEA2012 and combining with the specific conditions of China's natural resources, we will discuss not only the physical measurement but also the value measurement for its framework design, constituent elements, and reporting methods.
