论我国会计职业道德建设

会计职业道德是一般社会道德在会计业务或活动中的具体体现,有广义与狭义之分,具有利益调节手段、广泛的社会性、自律性、主观能动性、形式多样性等特征。我国的会计职业道德建设尽管取得了一些成绩,但对我国会计职业道德建设的重要性认识不足,没有形成科学、系统的会计职业道德体系,也未能建立起系统、完整的会计职业道德颁布、落实、教育、评价与督导体系等问题。应树立“洋为中用”、“古为今用”、“与时俱进”的指导思想,实现会计职业道德内容上的原则性与可操作性的有机结合、体系上的全面性与重要性的科学设计。     

Strategic planning for CIM to enhance the competitive ability

A method of developing strategic CIM is described. Relationship between CIM and firm's competitive power is clarified, and a fundamental planning procedure for CIM is developed for enhancing the competitiveness. In the procedure, the system configuration of CIM is analyzed using 0–1 goal programming techniques. A numerical example is also demonstrated to show the effectiveness of the procedure.     

溪洛渡电站筹建期工程监理

长江三峡技术经济发展有限公司溪洛渡工程监理部承担了溪洛渡水电站筹建期场内交通、供水供电、渣场沟水处理、营地建设以及对外交通部分标段等项目的建设监理任务。监理部以溪洛渡水电站工程建设为中心,树立为工程建设服务和为业主服务的意识,不断加强内部管理,完善监理质量保证体系,努力提高监理业务水平,做好所承担的溪洛渡筹建期各工程项目“三控制、两管理、一协调”工作,使工程质量、进度和投资三大目标基本得到有效控制,为工程项目合同总目标的顺利实现打下了良好基础。     

Environmental Auditing and Management in Local Government

New holistic approaches to environmental management by local authorities are described. Two kinds of audit, the state of the environment report and the internal audit, are defined. State of the environment reports are assessments of the condition of the local environment, generally based on existing data. They provide information about the environment to the general public and enable councils to determine environmental strategy priorities. They are giving local authorities a new environmental stewardship function. An internal audit is an assessment not only of the authority's impacts as a producer but of its environmental interactions as a regulator, influencer and manager of the environment. For some councils, auditing is becoming a continuous process through which environmental factors can be taken into account as a routine part of policy making and implementation.
Both kinds of audit are changing the relationships of local authorities, reducing internal departmentalism and leading to wider consultation and partnership with local communities.