本刊特稿
思想——德国职业教育的灵魂········································来栋梁（2）
巩固基础 强化专业 打造河南财税金融人才培养高地·············王鹏飞 李亚婷（5）
财会研讨
关于我国央企两种业绩指标结合使用的探讨····························康瑞彩（8）
会计信息透明度与债务成本关系研究··································刘伏玲（12）
新旧会计准则下盘盈固定资产会计处理的重新思考······················吕永霞（19）
高校实施国库集中支付改革中存在的问题及应对措施····················杨 洁（23）
金融与投资
论现阶段高利率的不可持续性以及A股市场的投资策略··················王思鹏（26）
新汇改后中国货币政策汇率传导机制有效性研究························马春晓（28）
关于我国中小企业融资问题的探讨····································张 萨（36）
商贸发展
浅谈移动电子商务的现状及发展······································方德花（41）
浅议价格竞争的形成及应对策略······································郭军华（44）
商业广告与公益广告的相互关系研究··································张岚岚（48）
如何建立工商企业管理的团队精神····································赵春磊（51）
信息技术与管理
如何学好C语言····················································宋哲理（53）
手机一卡通系统的总体方案研究 ·····································张金娜（55）
基于模块化的企业员工培训系统研究 ·································朱剑涛（58）
教学研究与实践
点滴积累终能巧····················································孙晓景（62）
浅谈职业院校教师应具备的教学能力··································赵培勇（64）
浅谈中职学校会计教学改革··········································魏亚芳（68）
教育管理
A职业学校绩效管理方案设计与实施··································郭会芳（70）
人文时空
《无字》中女性婚姻爱情态度对现代社会的启示 ·····················李延玲（74）
梦中寻觅组诗·····················································于 瑜（78）
论 “虚实相生”美学观念在动画视听语言中的运用····················邹 溢（79）
学子论坛
读《明朝那些事儿》有感···········································常梦丽（82）
学院大事记
学院大事记······························································（84）