现代企业财务治理中存在的问题及其对策

财务治理是公司治理结构中一个非常重要的组成部分。企业财务治理效率的高低,直接影响着公司治理的好坏以及企业的生存和可持续发展。针对现代企业财务治理的现状,优化股权结构、建立共同治理的财务决策机制、完善激励与约束机制以及强化监事会独立的监督权利,是完善现代企业财务治理措施的必然选择。     

宋代审计三论

宋代发明并使用了审计一词,但在审计实践中使用最为广泛的则是与审计密切相关的审磨、磨勘、点检等词语,这说明宋代对审计的界定既较为科学,又不够彻底。宋代在中央和地方设立了较为专门而具体的审计机构。这是审计发展的重要标志。但缺乏真正独立的审计机构及其体系。宋代通过不断的审计实践和立法,逐步形成和完善了审计的反应、制约、奖惩机制,一定程度上保证了审汁机构的正常运行,但其作用在不同的时期又是有所区别的。     

构建外商投资企业灵活多样的党建运行机制

外商投资企业的党建工作，是新的历史条件下执政党建设面临的一个重大课题。适应发展中国特色社会主义的内在要求，积极探索外商投资企业灵活多样的党建运行机制，在新时期新阶段具有重要的理论与实践意义。     

旅游地文化变迁的影响机理研究:武夷山茶文化案例

本文选取武夷山茶文化为研究样本,借助质性访谈对旅游地文化变迁的影响因素进行探索性认知.结果表明:旅游地文化变迁的主要影响因素是文化因素、社会因素、市场因素和资本因素.本文根据影响因子的量化研究,把旅游地文化变迁的影响机理概括为:文化内驱力、社会推动力、市场调控力和资本外驱力合力驱动的结果.     

九十年代中东地缘政治的因素与机制探讨

中东是个独特的政治地理区域,90年代以来正在走向多极化。影响中东地缘政治的因素丰富多样,本文对其中的地理位置、国土、自然资源、民族、宗教、地区霸权等最重要的因素进行了简要的论述。并在提出国家影响力、地缘政治影响力概念的基础上,设计了简明的公式,对中东地缘政治稳定度作了定量探讨,文间还结合当前中东政局中的重大问题和主要特征进行了分析。     

保持共产党员先进性长效机制初探

始终保持共产党员的先进性,是保持我们党长期执政的前提和基础。要保持党的先进性,必须建立保持共产党员先进性的长效机制。该从形成党员教育培训机制、健全党员目标管理机制、建立党员激励惩处机制、完善党员队伍吐故纳新机制、完善对党员的党内外监督机制等六个方面,对这一问题进行了探讨。     

巴马盘阳河流域季节性移民社区类型与形成机理

季节性移民聚居现象受到西方学术界的极大关注,而我国鲜有研究。采用观察法和访谈法,对巴马盘阳河流域"一地多类"的季节性移民社区的形成过程、类型特征与作用机理进行归纳与揭示。研究表明：①季节性移民社区演变历经萌芽、快速参与和转型发展三个阶段,社区人口结构、聚居空间、经济业态、景观设施及人文氛围在不同时期呈现出不同的特征;②季节性移民社区形态存在差异,可以归类为交融性社区、优势性社区,共享性社区,纯粹性社区。③季节性移民社区是差异化的"美好生活"需求、独特的长寿资源及乡村生活环境、外来商业资本、地方政府调控和利益共生等"五力驱动"的结果,不同发展阶段其主导动力和作用方式存在差异。     

Restructuring of Beijing's Social Space

Four China-, U.S.-, and UK-based senior specialists on the urban geography of Beijing team up to present the results of their investigation of the change in the city's social landscape on the basis of restricted subdistrict-level data covering the period from 1982 to 2000. Adopting a factor ecology approach, the authors seek to identify the extent to which factors that shape urban social landscapes in Western countries have played a role in Beijing during a period of economic transition (e.g., from administrative toward market allocation of housing). Similarly, they investigate the relative strength of processes of social differentiation vis-à-vis mixing accruing from the restructuring of Beijing's physical space (e.g., housing cost differentiation and accelerated in-migration that lead to the emergence of concentrated areas inhabited by migrants and/or minorities, and of relatively low density suburbs) revealed by the 2000 Census. The paper includes a section on developments since 2000, citing data (through 2006) on population, scarcity of affordable housing, traffic congestion, and industrial and residential relocation, relating in part to the forthcoming Olympic Games in 2008. Journal of Economic Literature, Classification Numbers: I31, O15, O18, P20. 6 figures, 7 tables, 93 references.     

包容性旅游增长的概念内涵、实现机制和政策建议

近年来包容性增长理念在国内外得到日益广泛的认同。本文分析了包容性增长和包容性旅游增长的概念与内涵,提出了以旅游系统为框架的包容性旅游增长实现机制,并对该机制进行了系统外部和内部两个层面的详细解析。以此为基础,本文提出加强产业融合、扩大旅游需求、加强旅游扶贫、优化旅游利益分配机制、提高旅游公共服务水平是包容性旅游增长政策的基本立足点。结合我国实际,本文提出应通过拓宽产业融合广度和提高其深度之政策来推动实现我国旅游业外部包容性增长。针对旅游业内部包容性增长,本文提出了四个方面的政策建议：出台全国性的“国民休闲计划”,大力发展国民旅游;加大针对贫困地区的旅游扶贫力度,创新旅游扶贫方式;发展社区利益型旅游业,优化旅游利益分配机制;强化旅游公共服务体系建设,建立多层次的旅游公共服务系统。     

An experimental and modeling study of Na-rich hydrothermal alteration

Sodic alteration assemblages including clinoptilolite, mordenite, analcime and Na‐montmorillonite were locally observed in sediments in the eastern part of the Hachimantai geothermal region, northeast Japan. This study investigated the mechanisms of sodic enrichment in the sediments during alteration. Kinetic results for water/rock interaction experiments are reported here. Batch‐type experiments were conducted at 150–250°C under saturated vapor pressure. Pyroclastic rocks dissolved incongruently in these experiments, and the solubility and dissolution rates among elements varied as follows: the apparent steady‐state concentrations of major elements are Si > Na ? K > Ca > Al and the order of the dissolution rates is Si > Al > Na ? K > Ca. Na had the highest steady‐state concentration and fastest dissolution rate of the alkali and alkali earth metal ions. Based on surface analysis of plagioclase, dissolution was effected via a reaction layer of Na‐montmorillonite on the mineral surface. Additionally, a reaction model constructed based on the experimentally observed reaction mechanism quantitatively explains the dissolution behavior. These results show that Na‐montmorillonite can be precipitated by pyroclastic rock/meteoric water interactions without seawater involvement: the Na is derived from the host rocks.