对加强个体工商户财务管理的几点认识   总被引：1，自引：0，他引：1  

张青竹 《青海师专学报》2004,24(3):61-64

改革开放以来，我国个体经济得到前所未有的发展，但它作为会计学科理论体系与其他学科理论体系相比，最显著的特征是理论体系不完善，其主要表现在会计核算体系、会计管理体系基本上尚未建立起来。个体工商户企业普遍实行代理建账、记账结算，手段、方法不规范，会计制度比较简单等一系列问题；针对这些情况我们必须从加强发票管理，发挥中介机构的作用，严格管理制度，明确划分国税机关、代理会计、业户三者之间的法律责任和义务等方面入手，采取措施加强对个体工商户财务制度建设和管理。  相似文献   

个性文化的构成要求与现实境遇刍议     

汤宇华 《毕节学院学报》2007,25(2):93-97

蕴涵于文化质的规定性之中的个性文化,作为若干文化个性的有机结合,表现为不同规模的文化整体,支撑着人类的文化生态。现代社会复杂的文化价值选择,赋予个性文化的构成要求以新的意义。由于生存空间的压缩、涵化活动的加剧、大众文化的进逼,使个性文化的现实境遇更加严峻。在文化多样性日渐衰退、文化养分供给明显不足的今天,对待个性文化的态度事关我们的文化前途。  相似文献   

个人所得税改革的几点思考     

金国英 《广东广播电视大学学报》2007,16(2):80-82

新的《个人所得税自行纳税申报办法(试行)》的出台,使我国在个人所得税征收的方式、方向及强化其调节与平衡的作用上都向前迈出了一大步。此项规定,不但拓宽了税务机关获得纳税人取得收入的信息渠道,加强了对高收入群体的监管力度,同时也为我国的个人所得税法与国际相关税制的接轨打下了基础。  相似文献   

殷海光"个体本位"的自由观     

汪丹 《山西师大学报(社会科学版)》2007,34(2):69-74

以个体本位为文化基因的"自由"概念来自西方,却与殷海光恃才傲物、特立独行的个性暗合,因而成就了他最近乎西方个体本位的自由观."志道之士"的历史使命又决定了殷海光个体本位自由观"分裂"与"两难"的本土命运."自由思想者"与"志道之士"两难取舍的背后,是东西方两种不同文化生存之道的冲突与较量.殷海光以生命为代价向世人昭示的,与其说是西方自由理念,不如说是对西方文化的质疑,以及对中国文化的进一步反思.  相似文献   

西方后现代哲学的反辩证法问题     

刘宏勋 《首都师范大学学报(社会科学版)》2006,(4):30-36

在西方后现代哲学中,反辩证法问题是一个极为突出的方面。西方后现代哲学的思想先驱尼采、阿多尔诺以及主要代表人物德勒兹、德里达、福科、利奥塔、博德里拉都以不同的形式表现了反辩证法的思想。可以说,后现代主义的思想百般花样,之所以始终未能成为一个统一的学派,其主要根源就在于它们绝大多数都是同反辩证法的立场紧密相联的;而西方后现代哲学的这种激进反辩证法倾向的大量出现,与辩证法科学在历史实践中的错误理解与应用导致严重历史悲剧或震荡有直接关系;不可否认,西方后现代哲学的反辩证法的多种思想中也包含着不少有助于进一步发展辩证法科学的要素或材料。  相似文献   

Age of Uncontrolled Information Flow     

Henry Spencer 《The Information Society》1997,13(2):163-170

We are heading into an era of uncontrolled and uncontrollable information flow. In the past, the tools of information flow required large investments, and the persons controlling them were easily identifiable. Now, effective long-range communication with large numbers of people can be done using tools that are easily affordable to the average citizen. Moreover, it can be done in ways that make monitoring and control virtually impossible. This is not a worrisome future change that can be averted by prompt action; it is a fait accompli and there is no reversing it. However, this is not necessarily clear to those interested in monitoring and control. Unfortunately, the bulk of electronic communication is still relatively exposed to monitoring and control, and is likely to remain so for a while. The danger is that the authorities, trying to retain a grip on a situation that is irretrievably slipping away, will react to the extremes of the problem in ways that leave ordinary users' privacy unprotected. The best approach is to adapt traditional solutions rather than inventing new ones. The safeguards built into the traditional solutions may not be precisely appropriate, but they are far better than nothing.  相似文献   

马克思交往理论与中国特色社会主义建设     

陈金生 《保定师专学报》2009,(6):25-27

通过厘定马克思的交往范畴,透察交往与生产、交往与世界历史以及交往与人自身发展的关系,揭示人类社会特有的交往现象的一般本质和规律对中国特色社会主义建设具有重要意义。  相似文献   

Enhancing the case for Electronic Government in developing nations: A people-centric study focused in Saudi Arabia     

Marvine Hamner  Fahad Al-Qahtani 《Government Information Quarterly》2009

The pace of implementing Electronic Government (E-Gov) is rapidly increasing. However, despite high levels of investment, a broad range of applications, and various methods of access relatively low levels of various methods of access, relatively low levels of usage (and even familiarity with e-gov) are still common. For example, in Canada, long recognized as a leader in implementing e-gov, less than 27% of Canadians used E-Gov during the past 12 months and 81% of c non-users report a low level of familiarity with either federal or provincial governmental services available through e-gov (Canada, 2004). Or, consider the showcase e-gov Gyandoot project in the Dhar district in central India, whose population is estimated at 1.7 million. Even after implementing e-gov in a showcase project for the rural poor, a study by the Center for Electronic Governance, Indian Institute of Management, Ahmedabad concluded that this model of “government to citizen” service delivery has serious sustenance problems (World Bank, 2004). The research reported in this paper takes a step back and focuses on the acceptability of e-gov by individuals. It is a people-centric approach to determine the overall acceptability of e-gov to people in a developing country, Saudi Arabia. Although this research may be generalizable to other situations, the primary intention of this project is to shed light on how to approach and manage implementation projects in developing nations.  相似文献   

Development of a user-friendly instrument for identifying the learning strategy preferences of adults     

Gary J. Conti 《Teaching and Teacher Education》2009

Learning strategies offer a means of addressing individual differences. A programmatic line of inquiry at two universities in the United States has led to an extensive body of research related to learning strategies and to the development of two instruments. This study reports on the development of one of these instruments that can be used to quickly identify learning strategy preferences. Although this instrument, Assessing The Learning Strategies of AdultS (ATLAS), appears very simple and is easy to use, a series of multivariate statistical procedures were used to develop and validate it. These procedures are reported here in detail so that practitioners can be aware of its strong research base and use it with confidence. ATLAS can be used either for self-assessment or by an instructor in order to quickly identify how an individual learner approaches a learning task.  相似文献   

论儒家学说群性文化的本质特征     

毛庆耆 《辽宁师范大学学报(社会科学版)》2009,32(1):11-15

首次提出了用以考察文化本质的群性文化和个性文化两个概念.认定两千年作为中国文化理论形态的儒家学说属群性文化,道家学说属个性文化.在近二百年受到疑惑、批判、冷落的儒家学说,此前有过两千年被尊重和信奉的历史.当代西方学者看重道家,是因为西方一贯的个性文化与道家吻合;而且资本社会人的异化严重,欲以道家思想济其穷.儒家学说与唯物史观有相通之处.当前和谐社会文化建设理当重新重视、继承儒家,亦可吸收道家文化.  相似文献