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美国会计准则制定模式改革的新动态 被引量:2
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作者 苏月嫦 《广东审计》 2003年第10期21-23,共3页
一、美国改革会计准则制定模式的背景安然事件的爆发,引起了美国对其会计、审计、公司治理、政府监管等各项制度安排缺陷的反思。美国的会计准则也受到了各方面的强烈指责。其实近几年以来,美国的会计准则就已经在详尽复杂的规则当中越... 一、美国改革会计准则制定模式的背景安然事件的爆发,引起了美国对其会计、审计、公司治理、政府监管等各项制度安排缺陷的反思。美国的会计准则也受到了各方面的强烈指责。其实近几年以来,美国的会计准则就已经在详尽复杂的规则当中越陷越深,问题层出不穷。例如著名的SFAS133号. 展开更多
关键词 美国 会计准则制定模式 改革 “原则基础” “规则基础” 目标导向
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我国会计国际化的思考
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作者 叶建芳 朱冠平 《经济师》 2005年第7期197-197,199,共2页
会计国际化是一种趋势。而作为规范会计行为的会计准则是必不可少的。文章提出在完善会计准则的同时,规范市场以及加强公司治理显得更为重要。我国的会计准则在国际化的发展道路上将长时间保持中国特色。
关键词 会计准则 “原则基础”会计 “规则基础”会计 国际化与中国特色
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Fundamental Social Rights and Existenzminimum
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作者 Claudia Toledo 《Journal of Philosophy Study》 2014年第1期20-27,共8页
While fundamental individual rights are unquestionably taken as subjective rights, the same does not happen with fundamental social rights. If they are subjective rights, they are justiciable. The main argument in fav... While fundamental individual rights are unquestionably taken as subjective rights, the same does not happen with fundamental social rights. If they are subjective rights, they are justiciable. The main argument in favor of this understanding is based on liberty. The main argument against is the so called formal argument. In relation to the pro argument, liberty can be either juridical or factual. Juridical liberty has no value without factual liberty, because the right to liberty is only put into practice if one has the factual preconditions for its exercise. The argument against is that their justiciability displaces the competence of the elaboration of public politics from Legislative and Executive to Judiciary Power, what violates the principles of separation of powers and democracy. Nevertheless they are subjective rights indeed, but special ones: they are primafacie subjective rights. There is only one subjective right that is a priori considered definitive: the right to Existenzminimum) Its content is not settled, but it is quite unequivocal that the rights to simple housing, fundamental education and minimum level of medical assistance are part of it. Existenzminimum is then related to the minimum necessary for factual liberty. Against the justiciability of fundamental social rights, there are also arguments related to juridification of politics, administrative discretion and the possible reserve clause. The counter-arguments refer to original and exceptional competence, necessary objective proof of state's economical incapability, prohibition of State's will, principles of legality and of non-obviation o f Judiciary jurisdiction, Existenzminimun guarantee. 展开更多
关键词 subjective rights justiciability DIGNITY LIBERTY formal principles COMPETENCE
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Reflection of the development of the national musicology in the college music education
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作者 Zhang Yanjun 《International English Education Research》 2015年第5期132-134,共3页
The national musicology was introduced into China from the western countries, so the Chinese scholars need to continue to absorb and draw lessons from the advanced western national musicological theories, and should c... The national musicology was introduced into China from the western countries, so the Chinese scholars need to continue to absorb and draw lessons from the advanced western national musicological theories, and should carry out the innovation base on the "used doctrine". According to China's national conditions and the characteristics of the cultures, improve the research methodology of the national musicology, so that the national musicology can have the Chinese characteristics. The national musicology is an independent basic discipline in the university education. In China, the music education and research work in colleges and universities has an important role in the inheritance and development of the national music. In this paper, combined with the present situations of the music education in colleges and universities, from the perspectives of the education and the research, the author expounds the ideas of the development trends of the national musicology in the music education in colleges and universities. 展开更多
关键词 National musicology music education in colleges and universities development and thinking
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