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中等职业学校执行政府会计制度的体会
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作者 吕霞 《经济视野》 2020年第23期186-186,188,共2页
自2019年新政府会计制度执行以来,以“双基础、双功能、双报告”为管理目标,我国行政事业单位在政策指导下逐渐完善财务会计与预算会计适度分离的会计核算体系,有效规范了单位的财务管理工作。中等职业学校作为新政府会计制度的实行主体... 自2019年新政府会计制度执行以来,以“双基础、双功能、双报告”为管理目标,我国行政事业单位在政策指导下逐渐完善财务会计与预算会计适度分离的会计核算体系,有效规范了单位的财务管理工作。中等职业学校作为新政府会计制度的实行主体,应当事前做好新旧制度的衔接工作,并针对会计要素、核算方式以及报表结构等内容进行调整优化,更好地适应政策环境。本文以中等职业学校为研究主体,分析执行政府会计制度的意义,并分享政府会计制度执行的相关体会。 展开更多
关键词 中等职业学校 政府会计制度 执行体会
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Users’Participation in Community Forest Management:A Comparative Study
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作者 Sandeep TIMILSINA Gyan Bandhu SHARMA +1 位作者 Prabin POUDEL Anjan TIMILSINA 《Journal of Resources and Ecology》 CSCD 2024年第5期1335-1343,共9页
Local community participation in forest management is pivotal since they are familiar with the forest environment.In the successful management of community forestry(CF),both males and females along with the representa... Local community participation in forest management is pivotal since they are familiar with the forest environment.In the successful management of community forestry(CF),both males and females along with the representation of poor and disadvantaged groups are of vital importance.This research compares the users’perception in community forest management(CFM)activities,and socio-economic variables influencing participation in studied community forestry user groups(CFUGs).Primary data were collected through reconnaissance surveys,interviewing key informants,focus group discussions,and household surveys.Secondary data were collected from the division forest office,CFUGs’operational plan(OP)and Constitution,internet,and authenticated websites.The chi-square(χ^(2))test was applied to test separately association variables like gender,caste,age class,education level,and wealth ranking with participation.Using ordered logit regression,the variables affecting participation in OP and constitution-making,Silvicultural activities,Forest products collection,and CF fund mobilization were quantified.Gender and Education were found to be the most promising factor influencing participation in Jagriti CFUG and Jhankrikhola CFUG respectively.In general,higher caste,older age,and rich people dominate the major decision-making activities.However,lower caste and poor people have been involved comparatively more in Forest product collection. 展开更多
关键词 user groups executive committee socio-economic variable Chi-square test ordered logit regression
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