海南会计委派制的作用、存在问题及对策

海南从2001年1月1日起在省直属机关和事业单位实行会计委派制。章主要概述了海南省直属单位推行会计委派制的运作方式、会计委派制的作用，探讨存在的问题、提出解决问题的对策：一要与时俱进推动会计委派法制建设；二要强化教育培训提高会计人员的政治业务素质；三要完善制度．将相关配套措施落到实处；四要促进委派单位建立健全内控制度．发挥其理财的积极性；五要切实转变职能．主动搞好服务。     

关于推行会计委派制之我见

近年来，一些地区和部门相继开展了试行会计委派制度工作，并已取得了初步成效。目前，从全国来看，会计委派制试点工作正在向纵深发展。会计委派制作为一种新的会计人员管理体制，也需要在试点中不断加以完善。本就会计委派制的推行提出了一些看法和建议。     

刍议会计委派制

会计委派制作为我国会计人员管理体制改革的新思路，对强化会计监督，提高会计信息质量，加强会计人员的管理等方面起到了积极的作用。但会计委派制在理论和实践运用中尚存在不足，本就会计委派制的完善措施进行初探。     

浅谈会计委派制

１９９８年１月２２日闭幕的中纪委二次全会提出：“改革会计人员管理体制，在国有企业、国有控股企业进行会计委派制度试点。”会计委派制是指实行两权分离的企业由企业的所有者委任派遣主要会计人员的一种管理制度。会计委派制是和会计任命制相对的，它的主要特点是企业的主要会计人员由所有者委派，经营者不得干涉委派会计人员的工作。会计人员委派制是一种全新的会计管理模式，这是解决目前会计领域出现的一些问题的有效举措，有的地区已经采用，并且取得了明显的效果。因此，为会计委派制叫好的人越来越多。但笔者认为，会计委派制毕竟…     

试论会计委派制中的若干问题与对策

会计委派制是会计管理体制的重大改革,从根本上改变了原有会计人员的依附地位,是治理会计信息失真,完善财务监管制度的有效措施之一.建立健全会计委派制度是关键.     

财务总监委派制浅析

继会计人员实行委派制后,不少省、市及大集团公司陆续又推行了财务总监委派制。财务总监委派制的形式有董事会委派方式、母公司委派方式、各级政府财政部门委派方式。每个国家、每个企业应当根据其职责的角色定位,使财务总监发挥尽可能大的功效。但是,我国目前财务总监委派制还存在着一些显而易见的问题,所以我国应完善《会计法》和《会计制度》,并需要我们的企业和会计人员共同努力,创造完善的财务总监委派体系。     

对会计委派制的再认识

会计委派制试行以来,在提高会计信息质量,加强资金管理和企业内部经营管理,防止国有资产流失,从源头上防范和治理腐败等方面取得了显著的成效,但也存在一些问题.要想全面推行会计委派制,必须解决好以下问题:完善法规制度、规范会计委派制的实施范围和委派方式、明确会计委派制的主体和客体、正确处理好指派单位、会计人员和受派单位之间的关系等问题.     

浅谈高校会计委派制

会计委派制是由各行政、企事业单位的上级主管部门,向各行政、企事业单位委派会计人员并行使职权,派出的会计人员对派出机构负责,派出机构对会计人员实行统一考核、奖惩、任免及工作过程实施管理的一种制度。高校会计委派制是指高校代表所有者,以校级财务为中心,向学校后勤集团、校办产业及其他二级单位委派会计人员管理其财务的制度。目前会计委派制在高校尚未普及,还存在一些问题。本文拟对问题进行探讨,提出建议。     

浅谈在行政事业单位实行会计委派制

会计委派制是我国社会主义市场经济和改革开放过程中所产生的新生事物,是对现行会计监督机制和会计管理体制进行的重大改革和完善。会计委派制是财政部门、人事部门委派持有资格证的会计人员到企事业单位从事会计工作,对被委派单位进行会计服务和会计监督的一种会计管理制度。     

会计委派制度带来的思索

针对企业的现状,财政部门建立了会计委派制,调整和改变会计人员隶属关系,对会计信息的真实性起了一定的保证作用。怎样进一步改进和完善会计委派制度,本文就此谈一些个人看法。     

Assignment choice, effort, and assignment completion: Does work ethic predict those who choose higher-effort assignments?

After completing the Multidimensional Work-Ethic Profile (MWEP), 98 college students were given a 20-problem math computation assignment and instructed to stop working on the assignment after completing 10 problems. Next, they were allowed to choose to finish either the partially completed assignment that had 10 problems remaining or a new assignment that contained 9 matched problems and therefore required 10% less effort to complete. Significantly more students chose the new, lower-effort assignment. Logistic regression showed that MWEP scores were significantly related to choice, with Leisure being the most significant factor. These results supported earlier research on the partial-assignment completion effect, effort, and choice and extended this research by showing that the MWEP could account for a significant amount of assignment choice variance. The discussion focuses on the validity of the MWEP, theoretical implications related to work ethic, assignment completion, and future educational research.     

An Experiment with Contrived Readability in Fifth and Sixth Grades

Abstract

Previous research has only tangentially explored the effects of an incentive frequently employed by teachers-grades. To fill this void, 233 students from 14 high school classes were either offered points (ranging from 2 to 12) on their final grade of the term for completing an assignment or threatened with loss of points (ranging from 1 to 7) for not completing an assignment. A control class was asked to complete the assignment without gaining or forfeiting any points. Data suggested that grades used as an incentive elicited greater assignment completion than when no incentive was used, that assignment completion was greater when grades were used as a negative as opposed to a positive incentive, and that as the level of incentive utilized rose, assignment completion tended to increase.     

The University Essay Writing Experience: A pathway for academic integration during transition

The purpose of this paper is to explore ways in which students' experiences during the writing process can contribute to their academic integration. Students ( n = 46) were surveyed on their experiences before, during and after completion of their first major writing assignment. They were also interviewed in focus groups. Data indicate that students perceived several factors that may potentially inhibit their academic integration—some within the broader university context and others pertaining to completion of the written assignment. Findings suggest that interactions with staff and peers during the assignment writing process can provide significant opportunities for integration, provided these interactions are supportive. The study has implications for those who plan, support and deliver first year university courses, particularly those courses involving academic writing assignments.     

论市场经济条件下国有企业动力机制的构造

论述在市场经济条件下重新构造国有企业动力机制必要性以及如何构造国有企业的动力机制,提出国有企业应象其他企业样要把追求盈利最大化作为它唯一的直接目标,政府投资竞争性领域的国有企业也应同其他股东一样有自利性的要求,建议废除国有企业领导人政府任命制代之以职工民主选举,重点是要建立一套从物质和制度方面激励和约束经营者的机制。     

浅谈企业对应收账款的管理

由于赊销日益成为企业增加销售,占领市场的竞争手段,致使许多企业应收账款居高不下。为此,企业应加强对客户的信用管理,评定客户信用等级,并建立赊销客户档案,对应收账款进行追踪分析,实行责任管理;同时建立起严格的赊销业务的审批制度和内控制度,避免盲目赊销;制定合理可行的信用政策及切合实际的收账策略,认真对待应收账款的账龄,确立积极的风险转移机制及坏账准备制度,这样企业就能有效保证应收账款的资金安全。     

浅谈企业对应收账款的管理

由于赊销日益成为企业增加销售，占领市场的竞争手段，致使许多企业应收账款居高不下。为此。企业应加强对客户的信用管理，评定客户信用等级，并建立赊销客户档案，对应收账款进行追踪分析，实行责任管理；同时建立起严格的赊销业务的审批制度和内控制度，避免盲目赊销；制定合理可行的信用政策及切合实际的收账策略．认真对待应收账款的账龄，确立积极的风险转移机制及坏账准备制度，这样企业就能有效保证应收账款的资金安全。     

An analysis of assignment completion and accuracy across time under fixed, variable, and extended token exchange periods in a classroom token economy

This research investigated the effects of employing fixed, variable, and extended token exchange periods for backups on the completion and quality of daily assignments of a total fifth- and sixth-grade class. The results indicated a higher percentage of assignments was completed when the number of days between point exchanges was variable, and that performance was maintained when the number of school days between point exchanges was gradually increased. The overall accuracy on assignments was high, but varying, and did not appear to be under the systematic control of the experimental procedures. Data for all pupils indicated that there were individual differences as to the effects of the various token (point) exchange procedures. Pupils with inconsistent assignment completion during Fixed Exchange Conditions (Fixed Period (FP-I, -II, -III) increased their assignment completion during the Variable Token Exchange Procedures (Variable Period (VP)-I, -II, -III). Thus, the variable sequencing of the number of days should be an important consideration in any effort to maintain the positive effects of token-reinforcement systems within classroom settings.     

反拍卖采购联盟收益分配问题研究

反拍卖技术以其新的理念和对信息技术的融合,能够使采购成本大幅度降低,提高采购的绩效.但是我国绝大多数企业规模小,采购额小,单独使用反拍卖技术进行采购难于实施或效果不佳,为取得更为显著的效果,中小企业可结成采购联盟来实施反拍卖采购,采购联盟的核心问题是收益分配,公平合理的分配算法是采购联盟得以实现的核心,常用的收益分配算法有比例分配法、沙普利值法、核心法和GQP法等,分析各种收益分配算法的特点,并对核心法进行了改进,这些算法可为采购联盟的收益分配提供参考.     

Effects of interspersing rates on students performance on and preferences for mathematics assignments: Testing the discrete task completion hypothesis

The current study investigated the discreet task completion hypothesis presented by C. H. Skinner (2002) by investigating how the rate of interspersing affects performance on and preferences for academic assignments. Specifically, 70 sixth‐, seventh‐, and eighth‐grade students were presented with four assignment pairs of multiplication problems. Each pair consisted of a control assignment (i.e., no interspersing) and an experimental assignment (i.e., interspersing) that interspersed at one of four rates (i.e., no interspersing, every other problem, every third problem, or every fifth problem). After working on each assignment pair, assignment acceptability was measured. Results indicated that although students completed the same number of target problems with the same level of accuracy within assignment pairs, total problem completion rates were affected by the rate of interspersing. In addition, students' acceptability of the assignments was strongly related to the discrepancy in total problems completed across assignment types within assignment pairs. Discussion focuses on predicting students' preferences for academic assignments, implications for practitioners, and directions for future research. © 2007 Wiley Periodicals, Inc.     

土木工程专业课课程作业实施模式探讨

以《钢结构设计原理》和《桥梁振动》两门专业课程为实践背景,从设计作业体系、实施方案和效果评估三方面对专业课课程作业进行规范化设计。通过两门课的教学实践可知,作业完成质量一定程度上可反映学生对课程的学习情况,作业对提高课程学习质量具有良好的推动作用;也发现部分学生的作业质量不高,作业成绩与课程学习效果不相称。对造成不良现象的原因进行了分析,并提出了一些针对性的改进建议和措施。