Based on the analysis of financial statements,the performance and problems of rural collective economic organizations in their business activities were analyzed.It is believed that rural collective economy was develop...Based on the analysis of financial statements,the performance and problems of rural collective economic organizations in their business activities were analyzed.It is believed that rural collective economy was developing continuously in a good way,with strong debt paying ability,but the operation ability and management efficiency need to be further improved.The operation was too conservative,and the asset utilization efficiency and profitability were weak.There were many unnecessary liabilities,and they developed mainly relying on their own accumulation.Therefore,it is proposed to crack the"talent dilemma"of rural collective economic operation and management,straighten out and clarify the relationship between rural collective economic organizations and villagers self-governing organizations,correctly handle the relationship between collective accumulation and member distribution,adhere to the financial input of blood replenishment and transfusion,and make liabilities reasonable according to the management development.展开更多
The Tanzania Zambia Railway stretches 1,860 kilometers from the East African Indian Ocean port of Dar es Salaam in Tanzania to New Kapiri-Mposhi in land locked Zambia.It is defined as a bi-national organization as opp...The Tanzania Zambia Railway stretches 1,860 kilometers from the East African Indian Ocean port of Dar es Salaam in Tanzania to New Kapiri-Mposhi in land locked Zambia.It is defined as a bi-national organization as opposed to either transnational or multinational because it is jointly owned and managed by the Governments of Tanzania and Zambia.Its construction was made possible by Chinese interest-free loan to the two Governments.Few development projects in Africa have been charged with as much political and ideological dynamite as Tanzania Zambia Railway.To the Western powers,angry that the Chinese had entered territory which they considered their own preserve,it was a Red Railway intended to thrust communism into the very heart of Africa.For the white regimes in Southern Africa,grimly attempting to hold back demands for majority rule,it was seen as Africa’s Ho Chi Minh Trail,carrying guerrilla further,armed with Chinese thoughts and weapons to the banks of the Zambezi River.The Chinese regarded the project as a Friendship Route to strengthen the new African states against the forces of imperialism and for Tanzania and Zambia it was a Freedom Railway,which should prove an instrument in increasing their independence.These reactions underpin not only the complexity of the establishment and management of a bi-national organization but also present challenges to the two national trade unions on how best they can represent their members.Industrial relations literature has cited differences in countries’historical,social,political,economic,and ideological background as the main obstacles in the development of collective bargaining machinery in transnational or multinational organizations.A study in Tanzania Zambia Railway Authority has attempted to develop an integrated bi-national collective bargaining machinery whose collective agreements are likely to be legally enforceable in their respective countries.This paper explores the development of trade unions in both Tanzania and Zambia which can be divided in three phases:first,the construction phase;second,the consolidation phase;and the third and final phase,trade union liberalization and political pluralism which covers the development of a bi national collective bargaining model with its Joint Industrial Council structure and negotiation procedures.The paper compares and contrasts trade union development in the two contracting states and critically examines how each phase has influenced trade union development.It provides a brief historical outline of collective bargaining process and spells out advantages and limitations of bi-national collective bargaining machinery.The paper concludes by observing that one of the main objectives of regional groupings is economic integration and suggests that integrated collective bargaining machinery be adopted as an ideal industrial relations model for regional groupings such as the African Union(AU),Southern African Development Community(SADC),Common Market for Eastern and Southern Africa(COMESA),Economic Community for West African States(ECOWAS),Eastern African Community,and other regional groupings around the world since it localizes industrial relations function in general and collective bargaining in particular.展开更多
In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Fa...In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.展开更多
基金Supported by the Scientific Research Project for College Students of Hubei University of Economics in 2022.
文摘Based on the analysis of financial statements,the performance and problems of rural collective economic organizations in their business activities were analyzed.It is believed that rural collective economy was developing continuously in a good way,with strong debt paying ability,but the operation ability and management efficiency need to be further improved.The operation was too conservative,and the asset utilization efficiency and profitability were weak.There were many unnecessary liabilities,and they developed mainly relying on their own accumulation.Therefore,it is proposed to crack the"talent dilemma"of rural collective economic operation and management,straighten out and clarify the relationship between rural collective economic organizations and villagers self-governing organizations,correctly handle the relationship between collective accumulation and member distribution,adhere to the financial input of blood replenishment and transfusion,and make liabilities reasonable according to the management development.
文摘The Tanzania Zambia Railway stretches 1,860 kilometers from the East African Indian Ocean port of Dar es Salaam in Tanzania to New Kapiri-Mposhi in land locked Zambia.It is defined as a bi-national organization as opposed to either transnational or multinational because it is jointly owned and managed by the Governments of Tanzania and Zambia.Its construction was made possible by Chinese interest-free loan to the two Governments.Few development projects in Africa have been charged with as much political and ideological dynamite as Tanzania Zambia Railway.To the Western powers,angry that the Chinese had entered territory which they considered their own preserve,it was a Red Railway intended to thrust communism into the very heart of Africa.For the white regimes in Southern Africa,grimly attempting to hold back demands for majority rule,it was seen as Africa’s Ho Chi Minh Trail,carrying guerrilla further,armed with Chinese thoughts and weapons to the banks of the Zambezi River.The Chinese regarded the project as a Friendship Route to strengthen the new African states against the forces of imperialism and for Tanzania and Zambia it was a Freedom Railway,which should prove an instrument in increasing their independence.These reactions underpin not only the complexity of the establishment and management of a bi-national organization but also present challenges to the two national trade unions on how best they can represent their members.Industrial relations literature has cited differences in countries’historical,social,political,economic,and ideological background as the main obstacles in the development of collective bargaining machinery in transnational or multinational organizations.A study in Tanzania Zambia Railway Authority has attempted to develop an integrated bi-national collective bargaining machinery whose collective agreements are likely to be legally enforceable in their respective countries.This paper explores the development of trade unions in both Tanzania and Zambia which can be divided in three phases:first,the construction phase;second,the consolidation phase;and the third and final phase,trade union liberalization and political pluralism which covers the development of a bi national collective bargaining model with its Joint Industrial Council structure and negotiation procedures.The paper compares and contrasts trade union development in the two contracting states and critically examines how each phase has influenced trade union development.It provides a brief historical outline of collective bargaining process and spells out advantages and limitations of bi-national collective bargaining machinery.The paper concludes by observing that one of the main objectives of regional groupings is economic integration and suggests that integrated collective bargaining machinery be adopted as an ideal industrial relations model for regional groupings such as the African Union(AU),Southern African Development Community(SADC),Common Market for Eastern and Southern Africa(COMESA),Economic Community for West African States(ECOWAS),Eastern African Community,and other regional groupings around the world since it localizes industrial relations function in general and collective bargaining in particular.
文摘In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.
