It is very important to establish cooperative mechanism to guarantee allmembers to develop their e-conomies in the Yellow Sea Rim. In this paper, the development strategiesof shipping centers and transportation networ...It is very important to establish cooperative mechanism to guarantee allmembers to develop their e-conomies in the Yellow Sea Rim. In this paper, the development strategiesof shipping centers and transportation network are discussed based on economic globalizationtendency. The results argue that a united transportation network should be built in order to promotethe economic competition of Northeast Asia in the world. As a key component of the economiccooperation, a hierarchical shipping centers network should be established with Hong Kong, Shanghai,Pusan, Kobe, and Tokyo as cores. The authorities of China, Japan, R. 0. Korea and D. P. R. Koreashould make more efforts to build a set of cooperation institutions based on raising thetransportation efficiency.展开更多
With the endless strengthening of the economic globalization trend, the world market gradually steps into a new turn of the market integration period. Market integration in China is always the key study field of acade...With the endless strengthening of the economic globalization trend, the world market gradually steps into a new turn of the market integration period. Market integration in China is always the key study field of academic communities, but it is developed late, whatever content system or methodology shall be greatly improved as expected. This paper aims at summarizing and reviewing the study on the content system and main demonstrations of market integration in order to provide theoretical guide and methodological basis for related studies.展开更多
Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial syst...Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial system, are greatly influenced by reliable accounting information. However, it is sometimes difficult to assess the ＂reliability＂ of such information, given the clear differences in the needs and goals of its different users. In this respect, the possible ways to guarantee the appropriateness of the accounting information provided to users doubtlessly deserve a careful investigation. The second half of the 1970s can be considered as the starting point of a debate, within the Anglo-Saxon accounting literature, concerning the most effective methods to provide users with accounting data effectively meeting their very specific needs. In this context, two antithetical schools of thought developed： （1） free market approach; and （2） regulatory approach. Although it is possible to state that accounting regulation has now become a concrete reality both inside and outside the Anglo-Saxon accounting context, after more than halfa century, its efficacy is still an open issue.展开更多
＂The more development of the economy, the more important of the accounting＂ is a Chinese accounting profession maxim It represents the people＇s general recognition for the value of accounting work, especially in to...＂The more development of the economy, the more important of the accounting＂ is a Chinese accounting profession maxim It represents the people＇s general recognition for the value of accounting work, especially in today＇s economic globalization.As an universal business language, accounting＇ s significance is more popular. However, the ＂accounting＂ tend to focus more on the financial accounting and ignore the management accounting. Indeed, compared to the development of financial accounting, management accounting＇ s development is lagging behind. But this does not mean that management accounting is not important. Management accounting uses related information to reconcile the financial and business activities, and plays an important role in decision-making and performance evaluation,as well as in the enterprise budget.展开更多
文摘It is very important to establish cooperative mechanism to guarantee allmembers to develop their e-conomies in the Yellow Sea Rim. In this paper, the development strategiesof shipping centers and transportation network are discussed based on economic globalizationtendency. The results argue that a united transportation network should be built in order to promotethe economic competition of Northeast Asia in the world. As a key component of the economiccooperation, a hierarchical shipping centers network should be established with Hong Kong, Shanghai,Pusan, Kobe, and Tokyo as cores. The authorities of China, Japan, R. 0. Korea and D. P. R. Koreashould make more efforts to build a set of cooperation institutions based on raising thetransportation efficiency.
基金the periodic achievements of the study of Circulation Economy and Logistics Management of "211" project by the Ministry of Education of the State.
文摘With the endless strengthening of the economic globalization trend, the world market gradually steps into a new turn of the market integration period. Market integration in China is always the key study field of academic communities, but it is developed late, whatever content system or methodology shall be greatly improved as expected. This paper aims at summarizing and reviewing the study on the content system and main demonstrations of market integration in order to provide theoretical guide and methodological basis for related studies.
文摘Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial system, are greatly influenced by reliable accounting information. However, it is sometimes difficult to assess the ＂reliability＂ of such information, given the clear differences in the needs and goals of its different users. In this respect, the possible ways to guarantee the appropriateness of the accounting information provided to users doubtlessly deserve a careful investigation. The second half of the 1970s can be considered as the starting point of a debate, within the Anglo-Saxon accounting literature, concerning the most effective methods to provide users with accounting data effectively meeting their very specific needs. In this context, two antithetical schools of thought developed： （1） free market approach; and （2） regulatory approach. Although it is possible to state that accounting regulation has now become a concrete reality both inside and outside the Anglo-Saxon accounting context, after more than halfa century, its efficacy is still an open issue.
文摘＂The more development of the economy, the more important of the accounting＂ is a Chinese accounting profession maxim It represents the people＇s general recognition for the value of accounting work, especially in today＇s economic globalization.As an universal business language, accounting＇ s significance is more popular. However, the ＂accounting＂ tend to focus more on the financial accounting and ignore the management accounting. Indeed, compared to the development of financial accounting, management accounting＇ s development is lagging behind. But this does not mean that management accounting is not important. Management accounting uses related information to reconcile the financial and business activities, and plays an important role in decision-making and performance evaluation,as well as in the enterprise budget.
