试论会计的财富教育与道德教育1

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OTTAWA, June 22 (Xinhua) -- It is to the greater benefits of the peoples in both China and Canada should the two governments make concerted efforts to promote the healthy and stable development of bilateral relations and further enhance cooperation, visiting Chinese Foreign Minister Yang Jiechi said here Monday.     During his meeting with Noel A. Kinsella, Speaker of Canada's Senate, Yang spoke highly of the two country's past efforts in advancing relations since the establishment of diplomatic ties in 1970 and hoped more could be done to further enhance bilateral ties. Visiting Chinese Foreign Minister Yang Jiechi (L) shakes hands with Noel A. Kinsella, Speaker of Canada's Senate, at parliament hill in Ottawa, capital of Canada, June 22, 2009. Yang arrived in Ottawa on June 21 for a two-day official visit to the country. The successful meeting between Chinese President Hu Jintao and Canadian Prime Minister Stephen Harper in July 2008 on the sidelines of the outreach session of the Group of Eight (G8) summit added more vigor in the enhancement of Sino-Canadian relations, Yang added.     Yang said China and Canada, being important nations of the Asia-Pacific region, share broad interests as well as great potential of bilateral cooperation in every field. Both governments are therefore obliged to devote more efforts to furthering this friendly relationship so as to better tap on this potential for the interests of both peoples. Visiting Chinese Foreign Minister Yang Jiechi (2nd L) meets with Noel A. Kinsella (2nd R), Speaker of Canada's Senate, at parliament hill in Ottawa, capital of Canada, June 22, 2009. Yang arrived in Ottawa on June 21 for a two-day official visit to the country. China would work with Canada to handle bilateral relationship from a strategic height and long-term perspective, continuously strengthen bilateral dialogue and communications, respect each other's benefits and concerns and properly handle sensitive bilateral issues so as to guarantee a healthy and smooth development of ties in the future, Yang said.     Kinsella agreed with Yang's comments on bilateral relations and shared Yang's calling for stronger ties while reiterating his understanding and support for the "One-China policy."     He also pledged to advance the good relations between the legislatures of both countries, while stressing the importance of closer communications between young people of the two countries.     The speaker appreciated the constructive role that China has been playing in seeking diplomatic solution of regional conflicts and praised China for deploying navy forces to the waters off the Somali coast to fight the pirates.     Yang Jiechi arrived in Ottawa Sunday for a two-day official visit at the invitation of his Canadian counterpart Lawrence Cannon. 

ROME, May 21 (Xinhua) -- China's top legislator Wu Bangguo met with Italian President Giorgio Napolitano here on Thursday afternoon, and the two leaders exchanged views on how to address the current global financial crisis.     Wu, chairman of the Standing Committee of the National People's Congress (NPC), the top Chinese legislature, said China is positive about the results of the London G20 summit and appreciates the efficient efforts that Italy has made in preparation for the dialogue meeting between the leaders of G20 countries and five major developing countries (8+5 dialogue). Wu Bangguo (L), chairman of the Standing Committee of the National People's Congress of China, talks with Italian President Giorgio Napolitano in Rome, May 21, 2009.     Wu emphasized that against the background that the financial crisis continues to spread in the world, the international community should strengthen cooperation by implementing the consensus of the G20 summit, curbing the slide of economy and opposing protectionism. In the meantime, the international community should push forward reform of the international financial system and establish a new order of world economy.     Napolitano agreed with Wu's comment, saying that the global impact of financial crisis proved the increasingly close links among different economies. He said global challenges call for a globalized resolution. Italy is ready to strengthen cooperation with China and other developing countries at the 8+5 dialogue.     Napolitano stressed that Italy will join hands with China to firmly oppose trade protectionism and address the international financial crisis.     On China-EU relations, Wu said a strong Europe and a developing China share broad common interest and can contribute to world peace and development. He said China supports the integration process of the European Union, adding that the EU should play an active role in regional and international affairs.     Wu said China places great importance on developing relations with the EU. He expressed the wish to deepen practical cooperation in all fields and expand trade and investment. He said the two sides should carry out dialogues and communication on major issues on the basis of mutual respect of sovereignty and non-interference in each other's internal affairs.     Napolitano said as an important member of the EU, Italy is ready to play a constructive role in the regional bloc and help push for a healthy, stable development of EU-China relations.     Napolitano said China's development will not only benefit the Chinese people, but also contribute to peace and development of the world.     Wu said that China is still a developing country, with its per capita GDP ranking below 100th place in the world. He said China will continue to focus on development by working on economic restructuring and industry upgrading. China has adopted composite measures to address both current difficulties and long-term need so as to achieve all-round, balanced and sustainable development.     Wu is on an official goodwill visit to Italy.

BEIJING, July 1 (Xinhua) -- Chinese Premier Wen Jiabao and his British counterpart Gordon Brown on Wednesday held a telephone conversation on bilateral ties and other issues of common concern.     Wen said China-Britain ties are currently developing smoothly, and the two sides have conducted close communication and coordination on tackling the global financial crisis and climate change, and have played positive and constructive roles in the international arena.     He said China is willing to keep high-level exchanges with Britain, strengthen bilateral cooperation, push forward bilateral ties, and make joint efforts with Britain to make a contribution to the world's sustainable development.     Brown said Britain attaches great importance to the development of its comprehensive strategic partnership with China, appreciates the Chinese government's firm resolution and vigorous measures adopted in handling of the global financial crisis, supports China's important role in tackling climate change, and hopes to deepen mutually beneficial cooperation with China in various fields.     The two leaders also exchanged views on other international issues of common concern

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BEIJING, April 30 --  The nation's stimulus package has benefited energy conservation and emission controls with energy used to generate growth dropping further in the first quarter, the National Bureau of Statistics (NBS) has said.     Energy intensity, or the amount of energy needed to generate per unit of GDP, dropped 2.89 percent year on year from January to March. That compares with a drop of 2.62 percent in the first quarter of 2008.     Overall energy consumption grew only 3.04 percent in the first quarter from a year earlier while the economy expanded 6.1 percent, the bureau said in a statement.     The NBS said the ratio of the services sector in the overall economy rose 1.6 percentage points, while the industrial sector dropped 1.9 percentage points. Also, the output of six energy-intensive industries fell 12.5 percent from the previous year.     The figures show the stimulus measures have aided efforts to increase energy efficiency, cut emissions and promote economic restructuring, it said.     The government announced a 586 billion U.S. dollars stimulus package last November to prop up domestic demand and maintain growth. But the huge spending plan sparked concerns that officials might compromise on environmental protection and energy saving targets, given the emphasis on growth.     Yet, analysts said little of the government's spending has been allocated to high energy-consuming or highly-polluting projects, while spending on environmental issues has been increased.     Capital requirements for projects such as railways, airports and housing will be lowered to raise investment, said a State Council meeting presided by Premier Wen Jiabao Wednesday.     However, capital requirement for investments in high energy-consuming or heavily-polluting sectors, such as aluminum smelting, will be raised to prevent a rebound of production capacity in such industries.     Of the 230 billion yuan the central government has approved on stimulus spending over the past two quarters, 10 percent went toward energy conservation, emission control and environmental protection projects, the National Development and Reform Commission said in a statement Wednesday.     The figures show the central government wants to strike a balance between growth and economic restructuring, said Chi Fuling, president of the China (Hainan) Reform and Development Research Institute.     The government may even increase spending on energy saving and environment protection as it tries to facilitate industrial transformation, Chi said.     According to the NDRC, the government has earmarked 13 billion yuan in the next three years to expand sewage and garbage disposal facilities to most townships. It has also allocated 4 billion yuan for tackling water pollution in major rivers such as the Huaihe and the Songhuajiang. Forest conservation and energy saving projects get a combined 6 billion yuan.     The government has pledged to reduce energy intensity by 20 percent by 2020 from 2005 levels; and chemical oxygen demand (COD), a key index of water pollution, and emissions of sulfur dioxide (SO2), a main air pollutant, by 10 percent between 2006 to 2010.

BEIJING, June 12 (Xinhua) -- China's joint prevention and control tactic has been proved to be powerful, orderly and effective in fighting the spreading of A/H1N1 virus, said Vice-Premier Li Keqiang while he presided over a conference on the issue Friday.     The tactic has helped the nation win time and initiative in the efforts to deal with the epidemic, which has protected the people's health rights, reduced its impacts on economy and society in a maximal way, and provided favorable conditions for the country's development, said the official, who is also member of the Standing Committee of the Communist Party of China (CPC) Central Committee Political Bureau. Li conveyed the instructions of Hu Jintao, state president and general secretary of the CPC Central Committee, and Premier Wen Jiabao on the issue. He said the situation of the epidemic has been under control in the country. Chinese Vice-Premier Li Keqiang (C), who is also member of the Standing Committee of the Communist Party of China (CPC) Central Committee Political Bureau, presides over a conference on China's joint prevention and control tactic of fighting the spreading of A/H1N1 virus, in Beijing, capital of China, June 12, 2009.    He called for seriously implementing the decisions and arrangement of the Party Central Committee and the State Council and adopting countermeasures that are compatible to China's realities.     "Persist on and improve preventive and controlling measures that have been proven effective and do a good job in the preventive and controlling work in a scientific, open and transparent way in accordance with law, so as to ensure people's health and normal production and life, and maintain social harmony and stability," he said.     The official praised the hard efforts and outstanding contribution made by Chinese quarantine officers and medical workers in the prevention and control of the epidemic. The patients found in China have mostly come from abroad and the majority of them are minor cases that have been cured in a relatively short time, he noted.     While the epidemic situation is developing outside of the country and the WHO has raised its flu alert to the highest level, the number of imported flu cases has increased relatively quickly over the past few days, according to the official.     China will try to minimize the number of locally transmitted cases, prevent the spreading of the virus in communities, increase the abilities of handling seriously ill patients, and speed up the pace of studying and producing the vaccine, in order to prepare for future changes of the epidemic, Li said.     Ma Kai, state councilor and secretary general of the State Council, attended the meeting.

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BEIJING, May 5 --  The economy is likely to expand 7 percent in the second quarter - up from the first quarter's 6.1 percent - even as it confronts the painful prospect of shedding industrial overcapacity, a top government think tank said Monday.    "Economic growth will pick up in the second quarter as the government's stimulus measures gradually take effect," the State Information Center (SIC) forecast.     "There has been preliminary success in arresting the economy's downward trend," it said, but did not mention any fallout from the global H1N1 flu alert.     But Zhu Baoliang, an SIC economist and one of the authors of the SIC report, said the economy will only be slightly affected by the H1N1 flu.     Annualized GDP growth sank to a decade's low in the first quarter, largely because of a collapse in export demand.     But analysts said the economy might have bottomed out since then as latest economic figures are increasingly upbeat.     The CLSA China Purchasing Managers Index (PMI), a gauge of manufacturing activity, rose to 50.1 in April, the first time it has been above 50 since last August, CLSA Asia-Pacific Markets said yesterday. A PMI reading above 50 indicates an expansion of the manufacturing sector, while a reading below 50 signals a contraction.     Also, the PMI index compiled by the Federation of Logistics and Purchasing rose for the fifth straight month in April to 53.5 percent, up 1.1 percentage points from a month earlier.     The positive economic signs sent stock markets up across Asia, with the mainland's Shanghai Composite Index rising 3.3 percent and Hong Kong's Hang Seng index 5.5 percent.     "The Chinese government has been extremely successful in stimulating investment," said Eric Fishwick, CLSA head of economic research. "We hope that firmer domestic demand, as government spending gains traction, will keep the PMI above 50 in the months to come."     The World Bank said in a report in early April that the Chinese economy is expected to bottom out by the middle of 2009. It also forecast China's economic growth at 6.5 percent for the year.     The International Monetary Fund also forecast last month that growth in China is expected to slow to about 6.5 percent this year.     Consumer spending held fast over the past months, despite looming unemployment pressure. About 2.68 million vehicles were sold in the first quarter, making the nation the world's largest auto market during the period.     Housing sales surged 23.1 percent by value while retail sales rose 15.9 percent in the first quarter, 3.6 percentage points higher than the same period a year earlier.     "Based on the clear uptrend in recent economic activity we believe the worst is already behind China in terms of economic growth," Sun Mingchun, chief China economist of Nomura International, wrote in a research note. Sun said China would achieve its 8 percent growth target this year, with a V-shaped growth trajectory.     But some analysts argue that the figures could be volatile and the economy has to deal with the structural problem of overcapacity.     "It's still too early to say the economy is experiencing a real recovery," said Zhu, the SIC economist. "Over the past months, local enterprises have been running down their inventories. Now they have to reduce overcapacity."

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MOSCOW, May 29 (Xinhua) -- Senior representatives on security issues from the BRIC countries met in Moscow on Friday ahead of an upcoming summit on relations and cooperation within the bloc.     Chinese State Councilor Dai Bingguo briefly commented on the current international situation and called for enhanced cooperation from the BRIC countries - Brazil, Russia, India and China - in dealing with major global and regional issues. Chinese State Councilor Dai Bingguo attends a meeting of the security representatives of the BRIC countries (Brazil, Russia, India and China) in Moscow, Russia, May 29, 2009.Dai said the international financial crisis has had an unprecedented worldwide impact. He said the upheaval has brought about a new round of complex adjustments in international relations and the world order.     All nations, Dai said, desire to reform the current international economic and financial system, safeguard world peace and stability, and jointly deal with global issues. Chinese State Councilor Dai Bingguo listens during a meeting of the security representatives of the BRIC countries (Brazil, Russia, India and China) in Moscow, Russia, May 29, 2009.The state councilor suggested that in the face of mounting common threats and challenges, developed and emerging economies should seriously consider ways of promoting international order and mechanism conducive to common interests, pushing for dialogues and cooperation favorable for sustainable development, and working together to build a harmonious world of long lasting peace and common prosperity.     The BRIC countries, Dai said, should work together to enlarge their consensus, exchange views on major international and regional issues of common concern, strengthen coordination and cooperation, and facilitate the settlement of problems.     In particular, Dai said, the countries should reinforce their cooperation in dealing with the economic downturn, enhance coordination on macro-economic policies, jointly oppose protectionism in any form, speed up the reform of the international financial system, and advance the creation of an international cooperation mechanism conforming to globalization and multipolarization.     The BRIC summit will be held in June in Yekaterinburg, Russia.

BEIJING, May 16 (Xinhua) -- One confirmed case of A/H1N1 flu was reported in Beijing, the Ministry of Health said on Saturday evening.     It is the third confirmed case of A/H1N1 flu on the Chinese mainland, according to the ministry. Fang Laiying (C), dirctor of Beijing Municipal Health Bureau, Deng Ying (R), dirctor of Beijing Municipal Center for Disease Control and Prevention, and Mao Yu (L), president of Beijing Ditan Hospital, hold a press conference in Beijing, capital of China, May 16, 2009. One confirmed case of A/H1N1 flu was reported in Beijing, China's Ministry of Health said on Saturday eveningThe case involved a 18-year-old female who studies in a university in the New York State of the United States, which was the one reported previously as suspected case by the Emergency Management Office of Beijing Municipal Government Saturday evening.     She was currently in a stable condition, with a normal body temperature, the ministry said.     The female, a Beijing native, arrived in Beijing on May 11 on board the U.S. Continental Airline C089 and reached home accompanied by her mother, said the ministry. A staff member casts away the exposure suit after disinfection work at Beijing Ditan Hospital, Beijing, China, May 17, 2009. One confirmed case of A/H1N1 flu was reported in Beijing, China's Ministry of Health said on Saturday eveningShe did not go out or meet friends after arriving home, according to the ministry's investigation.     She felt unwell and physically weak in the noon on May 12 and took her temperature herself.     She went to the fever outpatient section of the Peking University First Hospital in the evening on May 14 and said she developed symptoms of cough, a few sputum, headache, sore throat, chest distress and sore muscle, with a body temperature of 37.7 degrees Celsius. A staff member guards outside the inpatient department at Beijing Ditan Hospital, Beijing, China, May 17, 2009. One confirmed case of A/H1N1 flu was reported in Beijing, China's Ministry of Health said on Saturday eveningShe was initially diagnosed as fever, needing further check and "suspected of A/H1N1 flu," the ministry said.     The patient was transferred to the Beijing Ditan Hospital early in the morning on May 15.     The Beijing Center for Disease Control and Prevention (CDC) tested a specimen taken via a swab from her throat, which showed she was "suspected positive" for A/H1N1 and positive for PIV-H3.     The China CDC and the Chinese Academy of Medical Sciences tested the specimen again the next day and confirmed she had contracted the A/H1N1 virus.     The ministry said experts made the decision based on the patient's symptoms, epidemiological investigation results and laboratory tests.     All the people who had close contact with her had been tracked down and put under medical observation, with no one feeling unwell, it said.     According to Beijing Municipal Health Bureau, Liu had only contacted with two persons, one is her mother and the other is the taxi driver who carried her to Peking University First Hospital.     Neither of the two had shown flu symptoms, said Deng Ying, director of Beijing CDC.     Expressing his appreciation of the 18-year-old Liu for keeping a clear diary about her journey in Beijing, Fang Laiying, director of Beijing Municipal Health Bureau, said, "she even kept the receipt from the taxi driver, otherwise it would be difficult for us to find out the driver,"     "The quarantine hospital had arranged three doctors and three nurses for Liu and took strict medical observation on her," said Mao Yu, president of Beijing Ditan Hospital.     "Liu is in stable condition as her temperature is getting normal and her appetite getting better," Mao said.     The health ministry has reported the case to the World Health Organization, Hong Kong, Macao and Taiwan and relevant countries.     The first two cases in mainland China are Chinese nationals, Bao and Lu, who had been students in the United States and Canada, and were traveling back to their homes in the past days of the month, contracted the flu strain and developed symptoms shortly after they set foot in China