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恢复预算单位会计核算主体地位后期提高会计核算质量的实践与思考
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作者 何超 《商情》 2013年第46期137-137,共1页
按照财政部、省财政厅“为进一步深化国库集中支付改革,完成会计集中核算向国库集中支付转轨工作”的要求.各地已陆续将集中核算工作退还至各预算单位。遮项改革后.国库支付执行机构如何适应会计核算环境的变化.如何保持转轨后单位... 按照财政部、省财政厅“为进一步深化国库集中支付改革,完成会计集中核算向国库集中支付转轨工作”的要求.各地已陆续将集中核算工作退还至各预算单位。遮项改革后.国库支付执行机构如何适应会计核算环境的变化.如何保持转轨后单位会计的核算质量不下降.确保深化国库集中支付改革规范有序进行。是当前应认真思考的一个重要课题。 展开更多
关键词 恢复主体地位 提高 核算质量 实践
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恶意注销对单位犯罪刑事责任认定及刑罚执行的影响
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作者 张剑 刘长江 +1 位作者 宋杨 王灿 《中国检察官》 2024年第7期35-38,共4页
现行法律、司法解释规定,单位犯罪中因吊销、注销等导致单位主体资格灭失的,一般不再追究单位的责任。实践中存在通过违规手段灭失公司法人资格,进而逃避刑事责任承担的情形,有必要对这类行为予以规制。对于恶意注销后刑事责任的认定,... 现行法律、司法解释规定,单位犯罪中因吊销、注销等导致单位主体资格灭失的,一般不再追究单位的责任。实践中存在通过违规手段灭失公司法人资格,进而逃避刑事责任承担的情形,有必要对这类行为予以规制。对于恶意注销后刑事责任的认定,可以借鉴民事法律的有关规定,参考行政检察的经验做法,在区分刑事诉讼、刑事执行不同阶段的基础上,分别采取恢复单位的责任主体地位、追加相关主体责任的不同追究模式,以实现对单位犯罪的精准打击。 展开更多
关键词 恶意注销 刑事责任 主体恢复 责任追加
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Effects of Grassland Restoration Approaches in Different Major Function-oriented Zones of the Headwater Region of the Yellow River in China 被引量:4
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作者 WEI Yunjie ZHEN Lin DU Bingzhen 《Journal of Resources and Ecology》 CSCD 2020年第2期150-158,共9页
Given the high alpine grassland coverage and intensive animal grazing activity, the ecosystem and livelihood of the herders are extremely vulnerable in the headwater region of the Yellow River. A series of programs ha... Given the high alpine grassland coverage and intensive animal grazing activity, the ecosystem and livelihood of the herders are extremely vulnerable in the headwater region of the Yellow River. A series of programs have been implemented by the Chinese government to restore degraded grasslands in this region, and major function-oriented zones(MFOZs) applied in 2014, have divided the region into three zones, i.e., the development prioritized, restricted, and prohibited zones, based on environmental carrying capacity, as well as the utilization intensity of grassland. This study identified various restoration approaches adopted in different MFOZs, and assessed the effects of the approaches in order to determine the most effective approaches. We collected 195 questionnaires from herders to analyze the effects of the various restoration approaches, and additional remote sensing and statistical data were also used for the analysis. Four distinct differences in the ecological and socioeconomic characteristics were found in three MFOZs.(1) Five technologies were applied in the study areas.(2) The grassland recovery rate was higher in development prioritized zones than in restricted and prohibited zones during 2000 and 2016, and especially high and very high coverage grasslands increased in the areas where crop-forage cultivation and grass seeding dominated in the prioritized zones.(3) The net income of households in the development prioritized zone was the best of all three zones.(4) The degree of awareness and willingness of herders to restore grassland was more positive in development prioritized zones than in restricted zones, where more herders adopted approaches with a combination of enclosure + deratization + crop-forage cultivation + warm shed. Based on these findings, it is recommended that decision-makers need to increase their efforts to narrow the gap of willingness and behavior between herders and other stakeholders, such as researchers and grassland administrators, in order to ensure grassland sustainability in the MFOZs. It is also beneficial to understand the effects of restoration on the ecological carrying capacities in different zones depending on the different development goals. 展开更多
关键词 major function-oriented zones (MFOZs) ecological restoration approaches effect evaluation stakeholders headwater region of the Yellow River
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