中国管理会计理论研究的发展和亟待解决的几个问题

中国管理会计理论研究发展较快,成果颇多,本文将其分为以下几个方面述评:(1)"控制现在和筹划未来"的理论体系创立;(2)从支持经营决策到支持战略决策;(3)从注重物本管理到注重人本管理和智本管理;(4)预算管理创新和管理会计系统整合;(5)核心能力和智力资本管理会计研究.不过,中国管理会计研究明显弱于财务会计研究,并存在如下几大亟待解决问题:管理会计研究方法的多元化;与社会学、心理学和组织行为学等理论的多学科交叉的管理会计研究的强化;支持董事会决策的管理会计系统的设计;支持内部控制和风险管理的管理会计系统设计;跨企业边界的成本协同管理和管理控制.     

Preventing School Bullying: Investigation of the Link between Anti‐Bullying Strategies,Prevention Ownership,Prevention Climate,and Prevention Leadership

School bullying has been a major health and safety concern for teachers and students, which calls for effective strategies to address the issue. In this study, we explored individual and organisational factors that improve the effects of teachers’ use of anti‐bullying strategies in reducing or preventing student bullying. Specifically, we examined the moderating role of teachers’ psychological ownership of their school's anti‐bullying system in the relationship between teacher‐reported use of anti‐bullying strategies and student‐reported bullying incidents. We also investigated how principals’ bullying prevention leadership, rated by a group of directors who are the immediate subordinates of these principals, inspires teachers’ psychological ownership of their school's anti‐bullying system through building teachers’ shared perceptions of a bullying prevention climate. Results of multilevel analyses of multisource data from 2,123 teachers, 407 directors, and 15,967 students in 110 junior and senior high schools indicated that the impact of teacher‐reported use of anti‐bullying strategies on student‐reported bullying incidents was strengthened when teachers have a high level of psychological ownership of their school's anti‐bullying system. Further, principals’ bullying prevention leadership was significantly positively related to teachers’ psychological ownership of their school's anti‐bullying system through teachers’ shared perceptions of a bullying prevention climate.     

文化全球化研究述评

“全球化”和“文化”都是内涵复杂定义纷呈的概念。总的来说,全球化的研究具有了跨学科、整体性和包容性的特点,其中经济全球化概念基本上得到了人们的认可。但随着经济全球化进程的推进和科技信息时代的到来,经济与文化之间的密切交往以及由此带来的人们对一些共同规则的诉求     

Clarifying the Role of Psychological Pain in the Risks of Suicidal Ideation and Suicidal Acts among Patients with Major Depressive Episodes

The role of psychological pain in the risk of suicide was explored using a three‐dimensional psychological pain model (pain arousal, painful feelings, pain avoidance). The sample consisted of 111 outpatients with major depressive episodes, including 28 individuals with suicidal histories. They completed the Chinese version of the Beck Scale for Suicide Ideation (BSI), the Beck Depression Inventory (BDI), the Psychache Scale, and the three‐dimensional Psychological Pain Scale (TDPPS). A structured clinical interview was conducted to assess the history of suicidal acts. Significant correlations were found among BDI, BSI, and TDPPS scores (p < .01). Stepwise regression analyses showed that only pain avoidance scores significantly predicted suicide ideation at one's worst point (β = .79, p < .001) and suicidal acts (β = .46, p < .001). Pain avoidance was also a better predictor of current suicidal ideation (β = .37, p = .001) than were BDI scores (β = .31, p < .01). Increased levels of pain avoidance during a major depressive episode may be a dominant component of the motivation for suicide. Future clinical assessments for populations at high risk of suicide should include measures of psychological pain to reduce the incidence of suicide.     

慧远佛学思想的内在矛盾与展开

慧远是中国佛教史上的代表性人物,其佛学思想丰富而复杂,从而构成了自身的内在矛盾性.这种矛盾性集中体现在"本无"与"神我"、"性空"与"法性"、"禅修"与"净土"等三个方面.本文通过对慧远佛学思想内在矛盾与展开的分析,力图理清慧远思想的特质,从而从一个侧面,窥测中国佛学发展的路向.