企业内部控制制度初探

阐述了建立内部控制制度的基本要求及控制要点,分析了建立和健全内部控制制度体系的关键并提出了有效的措施,指出内部控制制度的建立是国家法律、法规的必要补充,在制定时各企业应遵循一定的原则,制定出适合本企业的内部控制制度。     

浅析中小企业内部控制的问题

目前，在企业管理方面，中小企业面临两个基本问题：一是如何适应外部环境的变化；二是如何协调内部资源的有效利用。企业内部的协调性是根本，企业对外部环境的适应性建立在内部各种资源的协调利用的基础之上。而目前我国中小企业内部控制极为薄弱，严重阻碍了中小企业的发展。鉴于此，本文结合我国中小企业内部控制的现状，提出有针对性的分步建立内部控制框架体系，旨在使中小企业合法、合规、合理、健康、有序的发展。     

企业内部控制制度规范研究

强化企业的内部控制,提高企业的生存能力,是建立现代企业制度的关键问题.从理解企业内部控制的内涵入手,分析目前我国企业内部控制存在的问题,论述建立和完善企业内部控制的紧迫性和必要性,提出建立健全我国内部控制制度的几点建议.     

分析现代企业治理机制下的内部控制制度和会计信息质量

本文重点从内部控制制度的目标和要素与会计信息质量的关系方面，阐述了企业内部控制制度对会计信息质量的影响。基于我国现有的内部控制水平，逐步构建我国的内部控制框架必将经历一个较长的完善过程。要规范我国企业行为，要充分发挥会计的职能作用，要保证会计信息的可靠性，防止会计信息失真，迫切需要改善内部控制环境，必须建立和实施健全有效的内部控制制度。     

我国企业构建有效内部控制制度的对策探讨

企业内部控制制度(Internal Control System)是指企业为了保证业务活动的有效进行,保证资产的安全和完整,防止、发现、纠正错误与舞弊,保证会计资料的真实、合法、完整而制定和实施的政策与程序,由控制环境、会计系统和控制程序组成.本文探讨了我国企业内部控制存在的主要问题,并提出了建立有效内部控制制度的对策对企业内部控制的目标定位进行创新;完善内部控制制度的控制环境;建立完善的适合企业实际情况的内部控制体系;建立完善的内部控制制度评价体系;加强企业的内部审计制度.     

关于加强国有煤矿企业内部控制的思考

本文介绍内部控制框架的概念及其要素，提出加强国有煤矿企业内部控的的七条措施：一、进行内部控制框架思想的培训教育；二、建立和健全企业法人治理结构；三、合理确定企业经营目标；四、加强企业文化建设；五、加强职工培训教育，提高职工特别是管理人员素质；六、按照《内部会计控制规范——基本规范》的要求，健全企业内部会计控制制度；七、加强企业内部控制的监督。     

浅谈如何建立健全企业内部控制制度

阐述了建立企业内部控制制度的意义与作用，针对我国企业内部控制制度的现状及其形成的原因，考虑我国基本国情和企业特点，借鉴国外先进理论和经验，提出了加强我国企业内部控制制度建设的建议。     

中小企业内部控制制度与企业绩效的相关性分析——基于我国中小企业板的数据

内部控制是现代企业管理的重要手段,在企业的生存和发展中起着重要作用。有研究证明企业建立内部控制制度有助于大型企业价值的提升。考虑到中小企业自身的特殊性和内部控制的现状,以我国128家中小企业板上市公司为样本,对中小企业内部控制制度与企业绩效的相关性进行了实证分析,发现内部控制制度与企业绩效确实存在正相关关系,《企业内部控制基本规范》对中小企业具有一定的应用价值。     

浅谈我国企业内部控制的现状与完善

随着企业转换经营体制的推进和现代企业制度的建立,企业内部控制是企业在市场竞争中不得不面对的问题.我国政府逐步加大对企业内部控制的规范力度,制度不断地得到了完善,但是我国企业在应用内部控制中仍然还存在一些不足之处,针对我国企业内部控制发展中存在的薄弱环节,结合实际情况,提出了完善企业内部控制的策略.     

对财务内部控制的几点思考

建立和完善企业内部财务控制机制,是市场经济和现代企业制度的客观要求。本文在正确认识和理解控制理论以及应用COSO报告中内部控制框架的有关内容的基础上,对健全和完善内部控制的方法,重视与机制、法规的协调统一,推动企业内部控制制度健康发展等问题进行论述。     

Markedness and its Interpretation in Language Use

Language markedness is a common phenomenon in languages, and is reflected from hearing, vision and sense, i.e. the variation in the three aspects such as phonology, morphology and semantics. This paper focuses on the interpretation of markedness in language use following the three perspectives, i.e. pragmatic interpretation, psychological interpretation and cognitive interpretation, with an aim to define the function of markedness.     

Characterization of Ordovician carbonate reservoirs, southeastern Saskatchewan, Canada

The discovery of the prolific Ordovician Red River reservoirs in 1995 in southeastern Saskatchewan was the catalyst for extensive exploration activity which resulted in the discovery of more than 15 new Red River pools. The best yields of Red River production to date have been from dolomite reservoirs. Understanding the processes of dolomitization is, therefore, crucial for the prediction of the connectivity, spatial distribution and heterogeneity of dolomite reservoirs.The Red River reservoirs in the Midale area consist of 3～4 thin dolomitized zones, with a total thickness of about 20 m, which occur at the top of the Yeoman Formation. Two types of replacement dolomite were recognized in the Red River reservoir: dolomitized burrow infills and dolomitized host matrix. The spatial distribution of dolomite suggests that burrowing organisms played an important role in facilitating the fluid flow in the backfilled sediments. This resulted in penecontemporaneous dolomitization of burrow infills by normal seawater. The dolomite in the host matrix is interpreted as having occurred at shallow burial by evaporitic seawater during precipitation of Lake Almar anhydrite that immediately overlies the Yeoman Formation. However, the low δ18O values of dolomited burrow infills (-5.9‰～ -7.8‰, PDB) and matrix dolomites (-6.6‰～ -8.1‰, avg. -7.4‰ PDB) compared to the estimated values for the late Ordovician marine dolomite could be attributed to modification and alteration of dolomite at higher temperatures during deeper burial, which could also be responsible for its 87Sr/86Sr ratios (0.7084～0.7088) that are higher than suggested for the late Ordovician seawaters (0.7078～0.7080). The trace amounts of saddle dolomite cement in the Red River carbonates are probably related to "cannibalization" of earlier replacement dolomite during the chemical compaction.     

Features of Women's language

Language is a means of verbal communication. People use language to communicate with each other. In the society, no two speakers are exactly alike in the way of speaking. Some differences are due to age, gender, statue and personality. Above all, gender is one of the obvious reasons. The writer of this paper tries to describe the features of women＇s language from these perspectives： pronunciation, intonation, diction, subjects, grammar and discourse. From the discussion of the features of women＇s language, more attention should be paid to language use in social context. What＇s more, the linguistic phenomena in a speaking community can be understood more thoroughly.     

A computer generator for randomly layered structures

AcomputergeneratorforrandomlylayeredstructuresYUJia shun1,2,HEZhen hua2(1.TheInstituteofGeologicalandNuclearSciences,NewZealand;2.StateKeyLaboratoryofOilandGasReservoirGeologyandExploitation,ChengduUniversityofTechnology,China)Abstract:Analgorithmisintrod…     

低渗透非均质砂岩油藏启动压力梯度研究

理论推导与室内实验相结合,建立了低渗透非均质砂岩油藏启动压力梯度确定方法。首先借助油藏流场与电场相似的原理,推导了非均质砂岩油藏启动压力梯度计算公式。其次基于稳定流实验方法,建立了非均质砂岩油藏启动压力梯度测试方法。结果表明:低渗透非均质砂岩油藏的启动压力梯度确定遵循两个等效原则。平面非均质油藏的启动压力梯度等于各级渗透率段的启动压力梯度关于长度的加权平均;纵向非均质油藏的启动压力梯度等于各渗透率层的启动压力梯度关于渗透率与渗流面积乘积的加权平均。研究成果可用于有效指导低渗透非均质砂岩油藏的合理井距确定,促进该类油藏的高效开发。     

On Tragic Consciousness In The Works By Ernest Hemingway

As an American modern novelist who were famous in the literary world, Hemingway was not a person who always followed the trend but a sharp observer. At the same time, he was a tragedy maestro, he paid great attention on existence, fate and end-result. The dramatis personae's tragedy of his works was an extreme limit by all means tragedy on the meaning of fearless challenge that failed. The beauty of tragedy was not produced on the destruction of life, but now this kind of value was in the impact activity. They performed for the reader about the tragedy on challenging for the limit and the death.     

An Index mechanism for multi-scale view in spatial databases

There are numerous geometric objects stored in the spatial databases. An importance function in a spatial database is that users can browse the geometric objects as a map efficiently. Thus the spatial database should display the geometric objects users concern about swiftly onto the display window. This process includes two operations:retrieve data from database and then draw them onto screen. Accordingly, to improve the efficiency, we should try to reduce time of both retrieving object and displaying them. The former can be achieved with the aid of spatial index such as R-tree, the latter require to simplify the objects. Simplification means that objects are shown with sufficient but not with unnecessary detail which depend on the scale of browse. So the major problem is how to retrieve data at different detail level efficiently. This paper introduces the implementation of a multi-scale index in the spatial database SISP (Spatial Information Shared Platform) which is generalized from R-tree. The difference between the generalization and the R-tree lies on two facets: One is that every node and geometric object in the generalization is assigned with a importance value which denote the importance of them, and every vertex in the objects are assigned with a importance value,too. The importance value can be use to decide which data should be retrieve from disk in a query. The other difference is that geometric objects in the generalization are divided into one or more sub-blocks, and vertexes are total ordered by their importance value. With the help of the generalized R-tree, one can easily retrieve data at different detail levels.Some experiments are performed on real-life data to evaluate the performance of solutions that separately use normal spatial index and multi-scale spatial index. The results show that the solution using multi-scale index in SISP is satisfying.     

海南岛地体及其毗邻陆缘晚中生代—新生代古地磁研究和构造演化

本文叙述了对海南岛及其毗邻大陆边缘白垩纪到第四纪地层岩石进行古地磁研究的全部工作过程。通过分析岩石中剩余磁矢量的磁偏角及磁倾角的变化,提出海南岛白垩纪以来经历的构造演化模式如下:早期伴随顺时针旋转而向南迁移,后期伴随逆时针转动并向北运移。联系该地区及邻区的地质、地球物理资料,对海南岛上述的构造地体运动提出以下认识:北部湾内早期有一拉张作用,主要是该作用使湾内地壳显著伸长减薄,形成北部湾盆地。从而导致了海南岛的早期构造运动,而海南岛后期的构造运动则主要是受南海海底扩张的影响。海南地体运动规律的阐明对于了解北部湾油气盆地的形成演化有重要的理论和实际意义。     

Jane Eyre——A Feminist In The 19th Century

In the 19th century the society was controlled by men, and women were just appendants of them, they had not any rights and freedom. But Jane was an exception, she showed some characteristics of early feminist. Jane showed her characteristics of feminism in three aspects: rebellion, equality, and independence. These characteristics were helpful to her success, and feminism is the only way out for women of that time.     

《Chinese Science Bulletin》SUBJECT INDEX TO VOLUME 59(2014)

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