国务院办公厅出台的《乡村教师支持计划》强调要整合高等学校、县级教师发展中心和中小学优质资源,建立乡村教师专业发展支持服务体系.文章在追溯乡村教师专业发展的概念及现状基础上,通过分析中外U-S体系研究发展脉络与现实困境,继而从主体角色、支持内容、合作形式、技术手段等方面,重构乡村教师专业发展的支持服务体系,推动实现从U-S向U-R-S的发展.该体系具备以乡村教师发展为中心,信息化、常态化、多元化、开放灵活等特征,为乡村教师专业发展和乡村教育振兴提供了坚实保障.

教师是教育事业进步的原生动力和核心力量,乡村教师承担着更大数量的乡村教学任务.在乡村教师的继续教育中,如何帮助他们成功跨越"数字—智能鸿沟"是教师信息素养和专业发展过程中不可回避的重要任务,分析了乡村教师的群体特征,明确了其跨越鸿沟的优势与弱势短板.我们提出利用智慧师训模式具有先进的"四自特征"和"三个优势",在智慧师训所倡导的"三个智慧课堂"等具体措施助力下,打造乡村教师协同创新发展的新生态,以期持续帮助他们通过三个发展阶段成功跨越"数字—智能鸿沟".

The normal circular operation cannot work without evaluation module.The follow-up quality evaluation of accounting talent cultivation is the same case.Hence,so as to guarantee the improvement of accounting talent cultivation system,it is necessary,based on the related classical theory,to build the suitable evaluation model by making use of the appropriate tools,designing and choosing the right indicators,and allocating the reasonable weights.

As part of the social economic operation,higher education institutions not only shoulder the responsibilities of cultivating a variety of professional talents,but also participate in market activities as economic organizations.Therefore,they need to exchange the energy and the resource with various external and internal organizations.In order to fulfill their social functions and responsibilities,they need to build a complete and reliable internal control system.Borrowing the internal control framework of the enterprises into higher education institutions is a good option.Based on the thorough understanding of the internal control framework of the enterprises,the theories and methods of the internal control should be applied into the analysis on the risk factors and primitive mechanism of the higher education institutions.The five key elements of the internal control should also be sorted out.

The mechanism of school running in debt has brought about financial resources for school development as well as financial risks.For a university r unning in debt,an important task they must face is how to control and absorb th e financial risks.This paper makes proper revision to the bank loan quota contr ol and risk assessment control model.With a case study,it also probes into the quantitative control of the financial risks in university running in debt.

高校负债办学有其客观的原因.当前,由于高校管理制度和财务制度的缺陷,高校负债办学的财务风险凸现,防范和控制高校负债办学的财务风险也就成为高校财务工作的当务之急.