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管理会计学术的研究窗口与宏观转向 被引量:4
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作者 冯巧根 《财会通讯》 北大核心 2023年第1期3-10,共8页
管理会计学术研究需要扩展新思维,探索新路径。管理会计“看似微观,实则宏观”,传统微观主体的管理会计研究,需要从宏观与中观融合的政治、经济与社会视角协力解决管理会计中的新问题,寻找新的研究课题与方向。党的二十大报告提出的“... 管理会计学术研究需要扩展新思维,探索新路径。管理会计“看似微观,实则宏观”,传统微观主体的管理会计研究,需要从宏观与中观融合的政治、经济与社会视角协力解决管理会计中的新问题,寻找新的研究课题与方向。党的二十大报告提出的“中国式现代化”指导思想或行动理念,不仅是宏观经济政策与制度转向的基础,也是中观产业经济转型与微观企业增强活力的重要保证。管理会计研究要关注政治、经济与社会变化的时间“窗口期”,以问题为导向,主动服务于现代化经济体系建设中的制度需求,从多维度情境特征入手,引导管理会计研究的宏观转向。积极关注政治、经济与社会发展中的重要政策与制度窗口期的管理会计问题研究,加快促进管理会计学术机制的形成与发展,是增进中国式现代化征途中理论自信、方法自信和文化自信的客观体现。 展开更多
关键词 管理会计 学术研究政策制度 窗口期 宏观转向
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日本高等教育发展的新动向 被引量:1
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作者 张继文 《教育评论》 CSSCI 北大核心 2003年第2期102-104,共3页
关键词 日本 高等教育 发展方向 学校管理 学术研究政策
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Sandwich-Course Training in Higher Education as a Major Strategic Thrust Regional Policy of Professional Training: Lessons Learned From the Pioneering Example of the University Institute of Technology Corsica 被引量:8
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作者 Christophe STORAI Laetitia RINIERI Mickael BOULENGER 《Chinese Business Review》 2014年第2期101-110,共10页
Corsica is an island economy marked by the complete absence of any of the big holdings and multinationals that fuel and forge the worldwide economy. Equally absent is any of the kind of medium-sized enterprises servic... Corsica is an island economy marked by the complete absence of any of the big holdings and multinationals that fuel and forge the worldwide economy. Equally absent is any of the kind of medium-sized enterprises servicing big business that have spearheaded local economies in other regions like Lombardy. Corsica's economic fabric is essentially made up of small and home businesses, farm smallholdings, artisans, and small-scale retail. Given how public-sector capital investment is already hypertrophied, a policy of investment in human capital could be a compelling new opportunity to trigger a dynamic regional development impetus. Leading the way, the University Institute of Technology Corsica, Corsica University's affiliated school of applied vocational technologies, is demonstrating its ability to act as a structurally engaged facilitator of island-wide spatial planning and regional branding. As a founding pillar in pioneering the emergence of a sandwich-course training system in higher education in Corsica, in 2010 the university made its entire training curriculum fully accessible to all through the signature of apprenticeship training or vocational qualifications agreements. This grass-roots programme is the outcome of a committed core strategy to develop partnerships with the island's key social and economic communities (businesses, community groups, and local authorities), and it plays a fundamental role in shaping and selling the most vital valued assets that typify a regional territory emerging into a structured destination-brand identity (simultaneous growth in the employability and quality of school-to-work transition shown by its human capital, mass shift in the degree of skill acquisition directly tied to the regional territory's own organic needs, fluidity of knowledge transfer fully controlled through sandwich placements, deep sustainable entrepreneurship education etc.). After highlighting the specific features of the sandwich training policy development process in Corsica as a shaper of the Regional Vocational Development Programme, this paper brings an analysis of the lessons learned from the pioneering example of the University Institute of Technology Corsica as a dynamic engineer of structured future and regional brand for Corsica. 展开更多
关键词 sandwich training employability index school-to-work transition EMPLOYABILITY regional policy of professional training
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