The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has ma...The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China＇s government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on.展开更多
The work of world crop germplasm resources are increasingly emerging the developing trend of globalization in collection scope, systematization in resources management, modernization in existing equipments, standardiz...The work of world crop germplasm resources are increasingly emerging the developing trend of globalization in collection scope, systematization in resources management, modernization in existing equipments, standardization in technical specification and informationization in shared service. This paper gives you an introduction on current situation of distribution of tropical crop germplasm resources, in-situ conservation, collection and preservation, evaluation and appraisal and innovation and utilization in china; analysis on existing key problems in protection and utilization of China＇s tropical crop germplasm resources; proposal of complementary study and collection and construction of geographical information base; reasonably layout of plantation and upgrade and preservation of equipments; development and research of related technical standards and carry-out of system evaluation and appraisal; improvement of share mechanism and efficiency; innovation and breakthrough in key points; and talents training and maintenance of work continuance, etc. Basing on these, the proposal of protection and utilization of China＇s tropical crop germplasm resources are further strengthened.展开更多
With the rapid development of the information technology （IT） and the more competitive environment of the corporations, IT is not only important for the enterprises tactically but also strategically, We extend the c...With the rapid development of the information technology （IT） and the more competitive environment of the corporations, IT is not only important for the enterprises tactically but also strategically, We extend the concept of the critical success factors （CSF） and Nolan＇s stages theory to identify the IT issues and measure their CSF of the manufacturers in China. We put forward the IT selection matrix based on Nolan＇s stages theory to analyze the IT application in manufacturers in Beijing based on our survey. We analyze the development of IT, IT selection strategy and the CSF influencing the IT growth of manufacturers in China.展开更多
In terms of policies to Chinese enterprises income tax system, especially nowadays two income tax systems within domestic and foreign enterprises, their weakness is becoming more and more apparent. In order to perfect...In terms of policies to Chinese enterprises income tax system, especially nowadays two income tax systems within domestic and foreign enterprises, their weakness is becoming more and more apparent. In order to perfect China＇s future tax system, it is supposed to combine the two income tax systems within domestic and foreign enterprises.展开更多
文摘The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China＇s government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on.
文摘The work of world crop germplasm resources are increasingly emerging the developing trend of globalization in collection scope, systematization in resources management, modernization in existing equipments, standardization in technical specification and informationization in shared service. This paper gives you an introduction on current situation of distribution of tropical crop germplasm resources, in-situ conservation, collection and preservation, evaluation and appraisal and innovation and utilization in china; analysis on existing key problems in protection and utilization of China＇s tropical crop germplasm resources; proposal of complementary study and collection and construction of geographical information base; reasonably layout of plantation and upgrade and preservation of equipments; development and research of related technical standards and carry-out of system evaluation and appraisal; improvement of share mechanism and efficiency; innovation and breakthrough in key points; and talents training and maintenance of work continuance, etc. Basing on these, the proposal of protection and utilization of China＇s tropical crop germplasm resources are further strengthened.
文摘With the rapid development of the information technology （IT） and the more competitive environment of the corporations, IT is not only important for the enterprises tactically but also strategically, We extend the concept of the critical success factors （CSF） and Nolan＇s stages theory to identify the IT issues and measure their CSF of the manufacturers in China. We put forward the IT selection matrix based on Nolan＇s stages theory to analyze the IT application in manufacturers in Beijing based on our survey. We analyze the development of IT, IT selection strategy and the CSF influencing the IT growth of manufacturers in China.
文摘In terms of policies to Chinese enterprises income tax system, especially nowadays two income tax systems within domestic and foreign enterprises, their weakness is becoming more and more apparent. In order to perfect China＇s future tax system, it is supposed to combine the two income tax systems within domestic and foreign enterprises.
