The international situation is evolving more impressively than it has at any time since the end of the Cold War. Globalization has been in decline. Nations are scrambling to gain greater influence. The intemational st...The international situation is evolving more impressively than it has at any time since the end of the Cold War. Globalization has been in decline. Nations are scrambling to gain greater influence. The intemational strategic pattern is being adjusted. Many countries have problems with public management, and are faced with a new array of social trends and increasingly popular movements. The world is entering a new era full of chaos and anxiety. Mankind once again faces significant trade-offs and choices in peace and conflict, development and recession, openness and isolation, liberalism and conservatism. China strives to advocate win-win cooperation and lead the trend of reform and opening to maintain a favorable external environment despite world chaos, and enhance status and institutional fights in the international system. China's 30 years of development was successful in the process of integrating into the existing international system; China is a participant as well as a builder of the international system, rather than a challenger or a subversive. In the future, with a constructive attitude, China will promote the international system in a more reasonable direction together with international partners, in order to better safeguard world peace and security, and promote sustainable development throughout the world.展开更多
The mode of arrangement and innovation of governance for corporate rights of control should be in accordance with the global resource disposition opportunities and efficiency competition. Based on rights formulated by...The mode of arrangement and innovation of governance for corporate rights of control should be in accordance with the global resource disposition opportunities and efficiency competition. Based on rights formulated by acts and regulations, this paper establishes models of arrangement for corporate rights of control, and then analyses the composite basic features derived from the models. To conclude, a main frame for the arrangement and innovation of corporate rights of control is put forward based on the real practice of listed companies in China.展开更多
The content items to be offset of the reformed debt in consolidated financial statement of the operation occurred inside the group of enterprise is different from other general inner trades such as the sale of the sto...The content items to be offset of the reformed debt in consolidated financial statement of the operation occurred inside the group of enterprise is different from other general inner trades such as the sale of the stock or fixed asset, etc.. Through the reformed debt, the debtor and creditor have erased debt and credit on their bookkeeping. What to be offset are the capital reserve and the changed value of the asset. In this paper, the offsetting method of such items will be discussed.展开更多
After the 2008 financial crisis, reality prompts people to reflect on the traditional theoretical frameworks of economics and the practical experiences based on macro-control and "demand management." The new...After the 2008 financial crisis, reality prompts people to reflect on the traditional theoretical frameworks of economics and the practical experiences based on macro-control and "demand management." The new reality also stimulates innovative efforts to "connect theory with practice" and leads academia and decision-makers to pay unprecedented attention to "supply management" regulation and structural supply-side reforms. Based on the theoretical innovation of the "new supply-side economics," this paper systematically discusses China's supply-side reform and its related issues from four levels—the innovation of closely connecting theory with practice, the problem-oriented innovation of re-making the momentum system under the new normal, the innovation for overall and long-term goals based on comprehensive planning and systematic engineering, and the innovation of institutional supply centered on reforms and modernization.展开更多
Started with the discussions on the value orientation of urban water supply industry marketization,the article points out that the current urban water supply industry marketization reform is inconsistent with the goal...Started with the discussions on the value orientation of urban water supply industry marketization,the article points out that the current urban water supply industry marketization reform is inconsistent with the goal of public water service equalization to some extent.The article also analyzes the problems emerged in urban water supply industry marketization reform and various rea-sons in view of efficiency and fairness.An efficiency and fairness oriented management model is built in this article to illustrate how the government should conciliate interests of various communities involved in the process of marketization reform of the urban water supply industry so as to actualize the coordination of efficiency and fairness.At the end,an assumption on urban water price is put forward to help achieve the public water service equalization.展开更多
In recent years, with the deepening of financial reform, administrative institutions continue to strengthen the reforms of financial management, and gradually established a relatively sound system of budge management,...In recent years, with the deepening of financial reform, administrative institutions continue to strengthen the reforms of financial management, and gradually established a relatively sound system of budge management, revenue and expenditure management. However, in the current system of financial management, there are still many problems that can not be ignored.展开更多
Along with the continuous development of China's reform and opening-up to the outside world, the market mechanism is constantly improved and developed. In the fiercely competitive market environment, the market risk ...Along with the continuous development of China's reform and opening-up to the outside world, the market mechanism is constantly improved and developed. In the fiercely competitive market environment, the market risk can be avoided with enterprise financial management. In this paper, the problems in the current situation of enterprise financial management are introduced, and also improvement measures are proposed according to the problems.展开更多
By analyzing the influence of international economic situation on the goals and concepts of business education put forward the overall direction of business administration education reform and specific measures accord...By analyzing the influence of international economic situation on the goals and concepts of business education put forward the overall direction of business administration education reform and specific measures according to international connotation of business education.展开更多
Eco-tourism is the emerging form of tourism rapidly developing, but also a hot topic in the current tourism industry. 1999 is the Year of Ecotourism which China National Tourism Administration regulates. Global expert...Eco-tourism is the emerging form of tourism rapidly developing, but also a hot topic in the current tourism industry. 1999 is the Year of Ecotourism which China National Tourism Administration regulates. Global experts predict that eco-tourism heat will rise in the world of moving towards protected areas, close to nature as the theme. It is ecstatic that China' s tourism industry is facing a rare opportunity, but we must attach great importance to the problem of the recent and long-term harm caused by tourism to the environment. Especially now under the banner of eco-tourism, some people actually did do damage to the environment. Therefore, we must study on the true meaning of eco-tourism, with China' s reality, to formulate laws and regulations and management measures for eco-tourism. With these to protect our natural landscape and cultural heritage, we can make tourism a sustainable green industry.展开更多
The reform of the system of water resource management abroad has started since the 50s of last century, it has left us a lot of experiences in many aspects with the innovation of system, such as the legal environment ...The reform of the system of water resource management abroad has started since the 50s of last century, it has left us a lot of experiences in many aspects with the innovation of system, such as the legal environment in water resources, water rights, water market theory, and the "participation" management of water resources, these experiences has been promoted in more than 40 developing countries. Based on analyzing the theory and experiences of water resources management both at home and abroad, especially the theory and experiences of agricultural water resources management, this paper puts forward the main problems waiting for further investigation in China's water resources management and provides some reference and inspiration for the innovation of the system of water resource management in China.展开更多
Based on a thorough review, this paper points out that there is still two types of problems in the newly formulated China Accounting Standards 2006 (CAS 2006) which were enacted on Jan. 1, 2007. The first type is th...Based on a thorough review, this paper points out that there is still two types of problems in the newly formulated China Accounting Standards 2006 (CAS 2006) which were enacted on Jan. 1, 2007. The first type is that some economic events have been accounted for incorrectly, and the second is confusion and misunderstanding have been caused in the practical world when some guidelines of CAS 2006 are carded out to converge to the International Financial Reporting Standards (IFRS). In my opinion, it is a great leap to establish a set of accounting standards that harmonize with the IFRS, but China's accounting reform is a continuously improving process. During the process, the accounting standards setting departments shoulder heavy burden, face a dilemma, and meet some challenges. After all, China's accounting reform will be a long way.展开更多
In the recent decades, the academic literature engages more and more with reforms in the education system. These reforms that are worldwide seek to create change in education (Adler, 2010). If it's regarding the po...In the recent decades, the academic literature engages more and more with reforms in the education system. These reforms that are worldwide seek to create change in education (Adler, 2010). If it's regarding the position of the school principal as designer leader has significant role in the reforms management, but, moreover the role of this article is to the change of the role of the school principal over the years. The functions of the school principal integrate managerial aspects and leadership aspects and its importance is immenseness of the operation of the school organization, both in the terms of the organization customers, the pupils, and in the terms of the organization's staff--teachers. Not less important is the operation and implementation of educational reforms. We have to see the role of the school principal as the most significant to the implementing of the reform in the education system.展开更多
Firms’transformation from passive envrionmental management to active environmental management is thekey to solving environmental problems. This paper empirically studies the impact of environmental management incen-t...Firms’transformation from passive envrionmental management to active environmental management is thekey to solving environmental problems. This paper empirically studies the impact of environmental management incen-tives on environmental management through model construction. Based on the data and reality of China, we can build aconcept model of environmental management driving mechanism, and put forward theoretical hypothesis that can betested: take the 13 environmental management behaviors (EMBs) as substitute of the comprehensiveness, introducecounting variables, and use NB model, Possion Model and Ordered Probit model the regression analysis. The theory andmethods brought forward in this paper will provide references for firms in China to further implement voluntaryenvironmental management, and offer advises and countermeasures for leaders to implement environmental manage-ment effectively.展开更多
Since reform and opening, China' s medical system reform has achieved remarkable success, but also brought a lot of problems, such as: hospitals are ill-defined in for-profit and nonprofit, the Office of the Ministr...Since reform and opening, China' s medical system reform has achieved remarkable success, but also brought a lot of problems, such as: hospitals are ill-defined in for-profit and nonprofit, the Office of the Ministry of Health hospitals and managed hospital are also ill- defined, solving our health care reform issue is urgent, the crux is the government and market positioning and how to build a service-oriented government, provide medical supplies, establish fair and equitable health care system which is the basic duty of government, are also urgent needs for building a socialist harmonious society.展开更多
Teachers' teaching innovation abilities in financial management courses are very important to train the major of financial management undergraduate students' innovation sense, spirits and abilities. This paper first...Teachers' teaching innovation abilities in financial management courses are very important to train the major of financial management undergraduate students' innovation sense, spirits and abilities. This paper firstly explores the structure of teaching innovation abilities, characteristics of creative teachers. Secondly, combined with teaching practice, this paper inquires into how to explore students' innovative abilities, how to teach differently according to different students, and how to guide correctly. Finally, from the perspective of department and office environments, continuing education and teachers' self-questioning, this paper probes into how to train professional teachers' teaching innovation abilities in financial management courses.展开更多
There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government's aspirations in the development in any countries. Through the receipt of funds from the state budget...There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government's aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country's resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting (GSA) which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.展开更多
Earthquake disaster risk,as a typical social disaster risk,is one of the most important risks in modern Chinese society.This study gives definitions of the institution,describes the formation history,the connotations ...Earthquake disaster risk,as a typical social disaster risk,is one of the most important risks in modern Chinese society.This study gives definitions of the institution,describes the formation history,the connotations and development and analyzes its role in the control of major social risks caused by earthquakes.Finally,the paper presents recommendations for continuous improvement of this institution under the guidance of risk society theory,and for its application to the government reform and social governance.展开更多
From the perspective of public administration, China's government re tbrm coincides with China's 30 years of reform and opening-up. Therefore, government reform, in particular central government reform, provides us ...From the perspective of public administration, China's government re tbrm coincides with China's 30 years of reform and opening-up. Therefore, government reform, in particular central government reform, provides us another perspective to look at the past 30 years of reform and opening-up. Although China's central government has gone through six rounds of reform over the past three decades, goverument reforms still face major challenges. Approached from the relationship between the transformation of the social order and government reform, this paper tries to understand the basic logic behind China's government reform. By reviewing the history of institutional reform and analyzing current restrictions that confront China's government reform, this paper points out the trends of China's government reform. In this paper, the authors try to study the micro and macro motivations of China's governmental reform by using public choice theory, and briefly comment on the "super ministry system." .展开更多
文摘The international situation is evolving more impressively than it has at any time since the end of the Cold War. Globalization has been in decline. Nations are scrambling to gain greater influence. The intemational strategic pattern is being adjusted. Many countries have problems with public management, and are faced with a new array of social trends and increasingly popular movements. The world is entering a new era full of chaos and anxiety. Mankind once again faces significant trade-offs and choices in peace and conflict, development and recession, openness and isolation, liberalism and conservatism. China strives to advocate win-win cooperation and lead the trend of reform and opening to maintain a favorable external environment despite world chaos, and enhance status and institutional fights in the international system. China's 30 years of development was successful in the process of integrating into the existing international system; China is a participant as well as a builder of the international system, rather than a challenger or a subversive. In the future, with a constructive attitude, China will promote the international system in a more reasonable direction together with international partners, in order to better safeguard world peace and security, and promote sustainable development throughout the world.
文摘The mode of arrangement and innovation of governance for corporate rights of control should be in accordance with the global resource disposition opportunities and efficiency competition. Based on rights formulated by acts and regulations, this paper establishes models of arrangement for corporate rights of control, and then analyses the composite basic features derived from the models. To conclude, a main frame for the arrangement and innovation of corporate rights of control is put forward based on the real practice of listed companies in China.
文摘The content items to be offset of the reformed debt in consolidated financial statement of the operation occurred inside the group of enterprise is different from other general inner trades such as the sale of the stock or fixed asset, etc.. Through the reformed debt, the debtor and creditor have erased debt and credit on their bookkeeping. What to be offset are the capital reserve and the changed value of the asset. In this paper, the offsetting method of such items will be discussed.
文摘After the 2008 financial crisis, reality prompts people to reflect on the traditional theoretical frameworks of economics and the practical experiences based on macro-control and "demand management." The new reality also stimulates innovative efforts to "connect theory with practice" and leads academia and decision-makers to pay unprecedented attention to "supply management" regulation and structural supply-side reforms. Based on the theoretical innovation of the "new supply-side economics," this paper systematically discusses China's supply-side reform and its related issues from four levels—the innovation of closely connecting theory with practice, the problem-oriented innovation of re-making the momentum system under the new normal, the innovation for overall and long-term goals based on comprehensive planning and systematic engineering, and the innovation of institutional supply centered on reforms and modernization.
文摘Started with the discussions on the value orientation of urban water supply industry marketization,the article points out that the current urban water supply industry marketization reform is inconsistent with the goal of public water service equalization to some extent.The article also analyzes the problems emerged in urban water supply industry marketization reform and various rea-sons in view of efficiency and fairness.An efficiency and fairness oriented management model is built in this article to illustrate how the government should conciliate interests of various communities involved in the process of marketization reform of the urban water supply industry so as to actualize the coordination of efficiency and fairness.At the end,an assumption on urban water price is put forward to help achieve the public water service equalization.
文摘In recent years, with the deepening of financial reform, administrative institutions continue to strengthen the reforms of financial management, and gradually established a relatively sound system of budge management, revenue and expenditure management. However, in the current system of financial management, there are still many problems that can not be ignored.
文摘Along with the continuous development of China's reform and opening-up to the outside world, the market mechanism is constantly improved and developed. In the fiercely competitive market environment, the market risk can be avoided with enterprise financial management. In this paper, the problems in the current situation of enterprise financial management are introduced, and also improvement measures are proposed according to the problems.
文摘By analyzing the influence of international economic situation on the goals and concepts of business education put forward the overall direction of business administration education reform and specific measures according to international connotation of business education.
文摘Eco-tourism is the emerging form of tourism rapidly developing, but also a hot topic in the current tourism industry. 1999 is the Year of Ecotourism which China National Tourism Administration regulates. Global experts predict that eco-tourism heat will rise in the world of moving towards protected areas, close to nature as the theme. It is ecstatic that China' s tourism industry is facing a rare opportunity, but we must attach great importance to the problem of the recent and long-term harm caused by tourism to the environment. Especially now under the banner of eco-tourism, some people actually did do damage to the environment. Therefore, we must study on the true meaning of eco-tourism, with China' s reality, to formulate laws and regulations and management measures for eco-tourism. With these to protect our natural landscape and cultural heritage, we can make tourism a sustainable green industry.
文摘The reform of the system of water resource management abroad has started since the 50s of last century, it has left us a lot of experiences in many aspects with the innovation of system, such as the legal environment in water resources, water rights, water market theory, and the "participation" management of water resources, these experiences has been promoted in more than 40 developing countries. Based on analyzing the theory and experiences of water resources management both at home and abroad, especially the theory and experiences of agricultural water resources management, this paper puts forward the main problems waiting for further investigation in China's water resources management and provides some reference and inspiration for the innovation of the system of water resource management in China.
文摘Based on a thorough review, this paper points out that there is still two types of problems in the newly formulated China Accounting Standards 2006 (CAS 2006) which were enacted on Jan. 1, 2007. The first type is that some economic events have been accounted for incorrectly, and the second is confusion and misunderstanding have been caused in the practical world when some guidelines of CAS 2006 are carded out to converge to the International Financial Reporting Standards (IFRS). In my opinion, it is a great leap to establish a set of accounting standards that harmonize with the IFRS, but China's accounting reform is a continuously improving process. During the process, the accounting standards setting departments shoulder heavy burden, face a dilemma, and meet some challenges. After all, China's accounting reform will be a long way.
文摘In the recent decades, the academic literature engages more and more with reforms in the education system. These reforms that are worldwide seek to create change in education (Adler, 2010). If it's regarding the position of the school principal as designer leader has significant role in the reforms management, but, moreover the role of this article is to the change of the role of the school principal over the years. The functions of the school principal integrate managerial aspects and leadership aspects and its importance is immenseness of the operation of the school organization, both in the terms of the organization customers, the pupils, and in the terms of the organization's staff--teachers. Not less important is the operation and implementation of educational reforms. We have to see the role of the school principal as the most significant to the implementing of the reform in the education system.
文摘Firms’transformation from passive envrionmental management to active environmental management is thekey to solving environmental problems. This paper empirically studies the impact of environmental management incen-tives on environmental management through model construction. Based on the data and reality of China, we can build aconcept model of environmental management driving mechanism, and put forward theoretical hypothesis that can betested: take the 13 environmental management behaviors (EMBs) as substitute of the comprehensiveness, introducecounting variables, and use NB model, Possion Model and Ordered Probit model the regression analysis. The theory andmethods brought forward in this paper will provide references for firms in China to further implement voluntaryenvironmental management, and offer advises and countermeasures for leaders to implement environmental manage-ment effectively.
文摘Since reform and opening, China' s medical system reform has achieved remarkable success, but also brought a lot of problems, such as: hospitals are ill-defined in for-profit and nonprofit, the Office of the Ministry of Health hospitals and managed hospital are also ill- defined, solving our health care reform issue is urgent, the crux is the government and market positioning and how to build a service-oriented government, provide medical supplies, establish fair and equitable health care system which is the basic duty of government, are also urgent needs for building a socialist harmonious society.
文摘Teachers' teaching innovation abilities in financial management courses are very important to train the major of financial management undergraduate students' innovation sense, spirits and abilities. This paper firstly explores the structure of teaching innovation abilities, characteristics of creative teachers. Secondly, combined with teaching practice, this paper inquires into how to explore students' innovative abilities, how to teach differently according to different students, and how to guide correctly. Finally, from the perspective of department and office environments, continuing education and teachers' self-questioning, this paper probes into how to train professional teachers' teaching innovation abilities in financial management courses.
文摘There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government's aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country's resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting (GSA) which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.
基金sponsored by the National Social Science Fund of China "Research on the Status,Efficiencies and the Policy on the National Significant Seismic Monitoring and Protection Regions"(11&ZD054)
文摘Earthquake disaster risk,as a typical social disaster risk,is one of the most important risks in modern Chinese society.This study gives definitions of the institution,describes the formation history,the connotations and development and analyzes its role in the control of major social risks caused by earthquakes.Finally,the paper presents recommendations for continuous improvement of this institution under the guidance of risk society theory,and for its application to the government reform and social governance.
文摘From the perspective of public administration, China's government re tbrm coincides with China's 30 years of reform and opening-up. Therefore, government reform, in particular central government reform, provides us another perspective to look at the past 30 years of reform and opening-up. Although China's central government has gone through six rounds of reform over the past three decades, goverument reforms still face major challenges. Approached from the relationship between the transformation of the social order and government reform, this paper tries to understand the basic logic behind China's government reform. By reviewing the history of institutional reform and analyzing current restrictions that confront China's government reform, this paper points out the trends of China's government reform. In this paper, the authors try to study the micro and macro motivations of China's governmental reform by using public choice theory, and briefly comment on the "super ministry system." .