The corporate governance of public libraries is the key work for a long time in China.As the national pilots,these pilots have provided reference experience and policy foundation,and set good models for boosting explo...The corporate governance of public libraries is the key work for a long time in China.As the national pilots,these pilots have provided reference experience and policy foundation,and set good models for boosting exploration of the new corporate governance structure in all kinds of public libraries across the country.However,the proposed corporate governance structure still suffers from issues,such as unbalanced regional development,limited breakthrough innovations,insufficient government support for social forces,and insufficient support for the decision-making power of the boards.Therefore,further development of the corporate governance structure of public libraries in China should focus on the following aims:clarifying the responsibilities for each stakeholder;making a series of matching rules and regulations;establishing and implementing rules for the"Librarianship Foundation"to guarantee the smooth flow of funds;reforming and innovating the personnel system to reflect the contemporaneity and the regional characteristics.With those elements in place,the professional modern public library governance structure that is oriented towards public welfare and based on scientific decisions and a sound incentive-based supervisory system would be built up gradually.Finally,the governance and service efficiency of Chinese libraries would be improved overall.展开更多
The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the worl...The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the world＇s most advanced education system, the USA accounting education is worth learning, but had been suffering from a crisis in the past 20 years. To better understand this crisis and draw some lessons from it, we have to review the 100-year history of the US＇ accounting education, identify key initiatives taken to struggle out, and conclude that this accounting education crisis in USA is due to its congenital professional examination orientation and about 40 years of deviation of accounting education from accounting practice. This paper is ended with some policy recommendations on the future development of accounting education in PRC including establishing university board of trustees and re-engineering accounting programs.展开更多
基金the youth project“Research on the Construction and Perfection of the Board System of Public Libraries”(No.15CTQ001)supported by National Social Science Foundation of China.
文摘The corporate governance of public libraries is the key work for a long time in China.As the national pilots,these pilots have provided reference experience and policy foundation,and set good models for boosting exploration of the new corporate governance structure in all kinds of public libraries across the country.However,the proposed corporate governance structure still suffers from issues,such as unbalanced regional development,limited breakthrough innovations,insufficient government support for social forces,and insufficient support for the decision-making power of the boards.Therefore,further development of the corporate governance structure of public libraries in China should focus on the following aims:clarifying the responsibilities for each stakeholder;making a series of matching rules and regulations;establishing and implementing rules for the"Librarianship Foundation"to guarantee the smooth flow of funds;reforming and innovating the personnel system to reflect the contemporaneity and the regional characteristics.With those elements in place,the professional modern public library governance structure that is oriented towards public welfare and based on scientific decisions and a sound incentive-based supervisory system would be built up gradually.Finally,the governance and service efficiency of Chinese libraries would be improved overall.
文摘The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the world＇s most advanced education system, the USA accounting education is worth learning, but had been suffering from a crisis in the past 20 years. To better understand this crisis and draw some lessons from it, we have to review the 100-year history of the US＇ accounting education, identify key initiatives taken to struggle out, and conclude that this accounting education crisis in USA is due to its congenital professional examination orientation and about 40 years of deviation of accounting education from accounting practice. This paper is ended with some policy recommendations on the future development of accounting education in PRC including establishing university board of trustees and re-engineering accounting programs.
