论我国衍生金融工具会计现状研究的意义

本文通过借鉴国际衍生金融工具会计的研究经验,分析我国衍生金融工具会计现状,阐明我国衍生金融工具会计现状研究的意义。

美国网络信息技术治理实践与启示

当前,网络信息技术加速扩散、融合,为政府治理带来难题。美国对网络信息技术的治理主要从国家安全、跨域管辖等方面进行考量。美国秉持政府、私营部门等共治的“功能治理”架构,重点治理“跨应用领域技术”和“特定技术”两类技术,通过纵向集成和横向集成促进治理的一致性,综合采用事前、事后治理等治理程序。尽管中国国情与美国有所不同,但是美国在相关领域的实践可以为中国提供借鉴。建议采用系统性而非孤立的视角和思维对网络信息技术治理进行思考,积极审慎出台相关法律和规章制度;完善优化纵向和横向集成治理体系;尽快引入循证决策、预见治理、建构性评估等事前事中治理程序。

An Autoethnography on Language Ideologies in English Curriculum Development

The paper examines how language ideology in English education affects its curriculum development. By exploring the topic from an autoethnographic perspective, the researcher describes how his transnational learning and teaching experience informed his perception of language ideological changes in English curriculum development. The researcher＇s lived experiences from China to the United States witness how English curriculum develops in an ideological continuum from functional ideology to critical ideology, with cultural ideology and progressive ideology existing between the two extremes. The author then concluded： While language ideology has evolved from stage to stage, due to effects of factors like student acceptance and political ideology, English curriculum in China is still dominated by functional ideology. The paper finally proposes how English language curriculum development should go at the current stage of internationalization.