工匠精神是一种职业精神,时代呼唤工匠精神,在职业教育中渗透工匠精神,培养大批高素质的大国工匠,是提高产品质量的重要途径,也是提高企业核心竞争力的重要方式,更是推动中国制造走向中国创造的必经阶段.

As the extensional growth mode of the enterprise, M&A investment is an important means for enterprises to realize strategic expansion and optimize allocation of resources. Based on all the listed corporation in Shanghai and Shenzhen stock market in China from 2008 to 2016, this paper using Logit and Poisson regression analysis method, empirically test the influence of financial flexibility on M&A decision of enterprises in an uncertain environment. Results showed that the higher the level of enterprise's financial flexibility, the greater the motivation of M&A, and the more merger frequency is. Further research was found when the external environment is more uncertain, the positive influence of financial flexibility on M&A decision is more sensitive. Research results show that reasonable financial flexibility reserve can effectively reduce the financing bottleneck of M&A investment of enterprises, and this effect has significant external environmental characteristics. The findings are of practical guiding significance for enterprises to formulate and implement M&A strategy investment,and are also of valuable reference for the country to formulate corresponding economic policies.

智能化生产是“工业4.0”概念的核心,也是“中国制造2025”的核心要义.鉴于智能化生产系统对技术技能人才工作模式的影响,我国传统职业教育人才培养过程、人才培养方式及人才培养体系均无法适应智能化工作模式的要求.因此,需要构建从中等职业教育到专业学位研究生教育的全过程人才培养体系,构建深度校企合作的高端现代学徒制人才培养模式以及构建工作系统分析与职业能力研究结合的课程体系,以更好地提升我国职业教育技术技能人才培养与智能化工作模式的适应性.

长期以来,财经类专业毕业生解决税收实际问题的能力不强,企业“招聘难”与毕业生“找工作难”形成鲜明对比.严峻的就业形势迫切需要高校转变教学理念,重视学生实践能力的培养.本文按照“强化应用、重视实践、突出创新”的人才培养思路,整合税务实训、税收前沿讲座、税法知识竞赛、专业论文、实习实践、社会调研等环节,构建了一个国家税收“三维立体化”实践教学体系,这有助于增强学生的就业竞争力.

借贷记账法是一种最基本的、也是人们最熟悉的会计核算方法。借与贷,在客观上是充当了记账符号,但它不仅仅只是一种纯粹的记账符号,而是有明确和深刻含义的。本文从会计核算对象角度,剖析了借与贷的含义:借方反映经济利益的增加;贷方反映经济利益的减少。

在日常会计核算中,由于各种原因会使记账凭证填制出现差错,以至影响到账簿记录甚至使会计报表出现差错。《准则》中规定:账簿记录发生错误时,会计人员一般要采用划线更正法、红字更正法和补充登记法进行更正。笔者认为,现行有关错账更正方法的分类存在不足,并就此提出两种修改方案。

会计是专业性和实用性很强的一门课程,教学时必须重视会计实训,如何进行会计实训,才能使专业教学与实际操作接轨,使学生能很快在工作中独挡一面,论文就此对高职高专会计综合实训教学工作的现状进行了分析,针对在实训中重会计核算而轻会计工作流程;缺少真实业务往来的立体感和实训环境的仿真性,提出相应的改进建议。

In recent years, financial support for development of the county economy has weakened function trends, the impact of the county economy healthy and rapid development. Based on our county economy in the present situation and the financing difficulties,This article carry on the thorough analysis, then discuss the county economy development financial backing countermeasure, and proposed the corresponding policy safeguard measure. separately from the existing financial organ storage quantity reform and the new financial organ increase introduction angle as well as improvement finance ecological environment