20045263ModernEconomicScienceMay.,2004Vol126No13:2004-02-16:(1978-),,,,:,(1979-),,,,:(1979-),,,1,2,3(1.,430070;2.,430072;3.,850800):,,,,:;;;:F405:A:1002-2848(2004)03-0072-04:,,,,,,,,,,,,,,:,,,;[1],,,,:1.;2.;3.,;,;4.,,:1.,;2.,;3.,;4.,[2]27,;,,[3],,:,,,,,,,AB(BA),ABAB;,,,,,,,(1):,,,,,,,,,[4][5]1::::,;,,:1.;2.;3.,:,;37,:;:(),,;,,(:),,,,,;;,;,;,,,,():1.,,,;2.,,,,:1.,/;2.,,;3.,;4.,:,(),,,,,,,,,,,,,,,47,,,,,,,,[6],,;:(2),,[4]2,,,,,,,,,,,,,,,,,,[1]MaffesoliM.TheTimeoftheTribes[M].London:Sage,1996.[2]()-,.[M].,.:,2001.[3]FiratAF,VenkateshA.Postmodernity:theageofmar2keting[J].InternationalJournalofResearchinMarket2ing,1993,(10):227-249.[4]CoveB,CoveV.Tribalmarketing:thetribalisationofsocietyanditsimpactontheconductofmarketing[J].EuropeanJournalofMarketing,SpecialIssue:SocietalMarketingin2002andBeyond,2001,January:1-27.[5]()-.[M].,.:,2001.[6]()-.[M].,.:,2000.(:)57beingcarriedoutbywesterncountriesinprofusion,whichgraduallyhindersthehealthydevelopmentofinternationaltrade.TBTmeasures,suchastechnicalstandards,packingandlabel,commodityinspectionandquarantineandenvironmentbarriers,arenoton2lyvitalchallengesfacingus,whoaretryingwitheverypossiblemeanstoenlargetheexport,butalsorestrictionstothecompetitive2nessofourexportcommodities,includingmachineandelectricalappliances,lightindustrialproducts,foods,animalproducts,andsoon.Keywords:TBT;FDA;technicalstandards;environmentbarriers;inspectionandquarantineTribalMarketing2aVisualAngleofPostmodernistMarketingHUZhen2hu,DUANZong2lei,WANMin(SchoolofTradeandEconomics,HuazhongUniversityofAgriculture,Wuhan430070,China)Abstract:Thepostmodernsocietyisre2establishedonthebasisofitsfragmentationandconsumptionhasbecomeasubjectcatego2ry.Withthesymbolandmeaningofconsumergoodsandservicesasalinkage,aconsumingtribehasbeenformed.Asfarasanenter2priseisconcerned,itisaconsumptionphenomenonthatcannotbeneglected.Fromtheangleofmicro2sociologyandanthro2sociology,thispaperdiscusseshowtodothetribalmarketingtothespecialgroup,thedifferencesbetweentribalmarketingandconventionalmarketingandtherolechangingofanenterpriseinthecourseofmarketing.Keywords:postmodernism;tribalconsuming;tribalmarketing;aroleofanenterpriseAConceptofLocalBondsFinancingSystemundertheSupervisionbyCentralGovernmentDENGXiao2lan,LIAOKai(SchoolofEconomicsandFinance,XianJiaotongUniversity,Xian710061,China)Abstract:Thankstotheexpansionofthedemandforlocalpublicgoods,andthepressureofrevenueandexpenditure,arisesthematteroflocalgovernmentdebtfinancing.Anditisnotripetimeforalocalgovernmenttobeentrustedindependentrighttofloataloanbecauseofthebackwardnessofthebuildingofdemocraticsupervisionmechanism.Atpresent,adoptedcanbeonlyanincremen2talapproach,i.e.settinguplocalbondssystemunderthesupervisionbycentralgovernment,whichtakestheplaceofdemocraticsu2pervisionsoastosolvetheproblemofinsufficientfundsinsupplyingpublicgoodsbylocalgovernment.Accordingly,thispaperworksouttheframeworkoflocalbondssystemunderthecentralgovernmentsupervisionandrelevantsupportingreformsuggestions.Keywords:centralgovernmentsupervision;localbondsfinancing;institutionalframe;relevantreformTheoryandMethodAdoptedinChinasAccountingInformationQualityControlunderNetworkCircumstancesWANGHai2min,LIXin2jia,ZHANGJian2ru(SchoolofAccounting,XianJiaotongUniversity,Xian710061,China)Abstract:Athree2in2oneaccountinginformationqualitycontrolsystem,consistingofcorporation,societyandstate,shouldbeestablishedinChina.Thissystemshouldbeaninseparablewhole.Thecorrelationamonginteriorsupervision,socialsupervisionandstatesupervisioncanbedescribedasfollows.Asthebase,interiorsupervisionisuseddirectlyusedtothegenerationofaccountingin2formation,withtheemphasislaidontheimprovementofinteriorcontrolandthebindingmechanism,andwiththereinforcementofthefiscaldutyofunitleadersandprofessionalethicsrestrainttoaccountants.Socialsupervisionisanauxiliaryonecarriedoutbycerti2fiedpublicaccountantsandtheiraccountingfirmstakingthethirdstand.Thestatesupervision,withMinistryofFinanceasthemainplayer,isagovernmentaloneembodyingthewillofthenation,anditcanberegardedasthere2supervisionovertheprevioustwo.Keywords:accountinginformationquality;interiorsupervision;socialsupervision;qualitycontrolsystemAStudyontheEffectivenessofAccountingSupervisionYANGBin(SchoolofAccounting,XianJiaotongUniversity,Xian710061,China)Abstract:Thepoorqualityofaccountinginformationhasbeenoneofthedifficultproblemspuzzlingoureconomicreformandmacroscopicmanagement.Firstly,thisarticleanalyzestheaccountingsupervisionbyusingtheprincipal2agenttheoryandputsfor2wardtheprincipledstandardswithwhichtheeffectivenessofaccountingsupervisionisassessed.And,then,itdesignssomeconceptsabouthowtojudgetheaccountingsupervisiontoreachtheprincipledstandardsunderthesocialistmarketeconomysystem.And,last2ly,itgivessomemeasurestoenhancetheeffectivenessofaccountingsupervision.Keywords:accountingsupervision;effectiveness;principal2agenttheory69