As an important support of socialized pension service system, institutional pension plays an important role in satisfying the needs of the elderly. Based on the analysis of the present situation and the typical proble...As an important support of socialized pension service system, institutional pension plays an important role in satisfying the needs of the elderly. Based on the analysis of the present situation and the typical problems of the development of the institutional pension service in Shanghai in recent years, the paper puts forward the pertinent suggestions from the aspects of the allocation of the aged resources, the transformation of the government functions, the standardization of the old-age service, the talent incentive and the medical reimbursement.展开更多
China＇s supervisory mechanism is peculiar in that it integrated the supervisory board （SB） of the German corporate governance （CG） model in 1993, and has simultaneously adopted the audit committee （AC） of the A...China＇s supervisory mechanism is peculiar in that it integrated the supervisory board （SB） of the German corporate governance （CG） model in 1993, and has simultaneously adopted the audit committee （AC） of the Anglo-American model since 2002. This paper aims to reveal the effectiveness of SBs in coordination with ACs in China. The regulations for Anglo-American and Chinese systems are compared and further evidence is provided through interviewing two governors of all listed companies in the SSE and of 79 investment corporations in Hangzhou. Both statements indicate that China still faces difficulties and problems in meeting the two indexes of independence and expertise of supervision to give effective supervisory functions. Both opinions differed in terms of the co-ordination of SBs and ACs in the future. The evidence presented forms a basis for proposals of how key characteristics of effectiveness and co-ordination can be improved to make supervisory functions in China more effective.展开更多
In order to implement the hierarchical training of core competence in accounting profession, above all we need to establish the positioning for personnel training in intermediate and advanced accounting profession. Ba...In order to implement the hierarchical training of core competence in accounting profession, above all we need to establish the positioning for personnel training in intermediate and advanced accounting profession. Based on the five major targeted vocational positions and its main task of accounting profession, this article has constructed the accounting vocational competence system, analyzed the correspondence between accounting profession＇ s core competencies and educational levels, and raised nine core competencies for the accounting profession, as well as the correspondence between the division of the breadth and depth of core competencies in vocational training and educational levels, with focus on the correspondence between the training breadth and depth of three key core accounting competencies and educational levels in the process of educational convergence.展开更多
Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since...Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.展开更多
Public economics is a science of studying government economic behaviors, and an interdiscipline of politics and economics. As China is at the primary stage of socialism and the development of various domestic causes i...Public economics is a science of studying government economic behaviors, and an interdiscipline of politics and economics. As China is at the primary stage of socialism and the development of various domestic causes is still in a period of exploration, it is very important for the reform of the socialist modernization to strengthen domestic administrative management. Society is the subject of national reform and development in the long run, and thus maintaining the stability of domestic social order is not only the prerequisite for the long-term survival and development of China, but also the key requirement of ensuring people to live and work in peace and contentment. This thesis, first of all, introduces the management concept of public economy and the necessity of government＇s involvement in supervising economy. And on the basis of these, the thesis put forward the direction of transforming government economic functions and several precautions that should be noticed in government economic behaviors.展开更多
Along with the development of China's govern- ment performance management and budget reform, and also to further improve the management of NS- FC,performance evaluation of NSFC is necessary. This test introduces t...Along with the development of China's govern- ment performance management and budget reform, and also to further improve the management of NS- FC,performance evaluation of NSFC is necessary. This test introduces the NSF performance assess- ment system,and gives some thoughts about fur- ther development of the performance evaluation of NSFC(National Natural Science Foundation of Chi- na).展开更多
文摘As an important support of socialized pension service system, institutional pension plays an important role in satisfying the needs of the elderly. Based on the analysis of the present situation and the typical problems of the development of the institutional pension service in Shanghai in recent years, the paper puts forward the pertinent suggestions from the aspects of the allocation of the aged resources, the transformation of the government functions, the standardization of the old-age service, the talent incentive and the medical reimbursement.
文摘China＇s supervisory mechanism is peculiar in that it integrated the supervisory board （SB） of the German corporate governance （CG） model in 1993, and has simultaneously adopted the audit committee （AC） of the Anglo-American model since 2002. This paper aims to reveal the effectiveness of SBs in coordination with ACs in China. The regulations for Anglo-American and Chinese systems are compared and further evidence is provided through interviewing two governors of all listed companies in the SSE and of 79 investment corporations in Hangzhou. Both statements indicate that China still faces difficulties and problems in meeting the two indexes of independence and expertise of supervision to give effective supervisory functions. Both opinions differed in terms of the co-ordination of SBs and ACs in the future. The evidence presented forms a basis for proposals of how key characteristics of effectiveness and co-ordination can be improved to make supervisory functions in China more effective.
文摘In order to implement the hierarchical training of core competence in accounting profession, above all we need to establish the positioning for personnel training in intermediate and advanced accounting profession. Based on the five major targeted vocational positions and its main task of accounting profession, this article has constructed the accounting vocational competence system, analyzed the correspondence between accounting profession＇ s core competencies and educational levels, and raised nine core competencies for the accounting profession, as well as the correspondence between the division of the breadth and depth of core competencies in vocational training and educational levels, with focus on the correspondence between the training breadth and depth of three key core accounting competencies and educational levels in the process of educational convergence.
文摘Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.
文摘Public economics is a science of studying government economic behaviors, and an interdiscipline of politics and economics. As China is at the primary stage of socialism and the development of various domestic causes is still in a period of exploration, it is very important for the reform of the socialist modernization to strengthen domestic administrative management. Society is the subject of national reform and development in the long run, and thus maintaining the stability of domestic social order is not only the prerequisite for the long-term survival and development of China, but also the key requirement of ensuring people to live and work in peace and contentment. This thesis, first of all, introduces the management concept of public economy and the necessity of government＇s involvement in supervising economy. And on the basis of these, the thesis put forward the direction of transforming government economic functions and several precautions that should be noticed in government economic behaviors.
文摘Along with the development of China's govern- ment performance management and budget reform, and also to further improve the management of NS- FC,performance evaluation of NSFC is necessary. This test introduces the NSF performance assess- ment system,and gives some thoughts about fur- ther development of the performance evaluation of NSFC(National Natural Science Foundation of Chi- na).
