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1.
分析了社会政治、经济、法律环境因素对我国会计改革的影响,提出应将会计改革纳入我国深刻、广泛的社会变革中,对会计改革进行一系列的战略性决策,首先要继续推进政治体制改革和政府机构改革,建立政府主导的会计模式;其次是继续国有企业改革,建立规范的企业会计制度;第三是加强法律制度的建立和完善。  相似文献   

2.
乔坤  刘英爽 《科技资讯》2006,(33):137-137
随着我国企业改革的深化和社会主义市场经济体制改革的不断完善,转换企业经营机制和建立企业优胜劣汰机制,是当前和今后一段时期内国有企业改革和国有经济从整体上摆脱困境的重要途径。而要搞好这两项国有企业制度改革,一个重要方面是要解决富余职工和破产企业失业人员的再就业问题。结构性失业和周期性失业的主要原因在于技术进步的阶段性和两种类型技术进步的不同步性,即效率提高与经济结构调整之间出现的时间差。我国目前失业问题严重的主要原因是计划经济时期政府的错误管型.政府管制延缓了产业结构调整并导致了失业问题的积累。但失业既有消极影响也有积极影响,其积极影响在于提高劳动者技能、调整经济结构,而劳动力市场建设、教育和技能培训、社会保障制度建设和减少政府正常情况下的干预,是应对失业问题、充分实现再就业的正确措施。  相似文献   

3.
针对目前国有企业改革中存在的问题,阐述了在国有企业建立现代企业制度的必要性。提出要深化国有企业改革,解决深层次的矛盾,必须建立具有中国特色的、建立在社会化大生产基础之上的、与市场经济相适应的现代企业制度。  相似文献   

4.
改变国有企业活力之不足必须建立与现代企业制度相适应的现代企业人事管理制度。其主要内容是人事风险责任制度、劳动交换制度和人才开发制度。然而这一制度的建立与运作必须处理好三个关系:一是人事风险与保障职工主人翁地位的关系;二是企业人事改革与政府人事改革的关系;三是企业人事自主与监控、约束的关系。  相似文献   

5.
技术创新是当前学术研究的焦点问题。国有企业的振兴存在着制度创新与技术创新两条道路。制度创新在国有企业改革中已取得初步成效,要想真正使国有企业振兴,技术创新已成为国有企业摆脱困境的中心问题。  相似文献   

6.
国有企业改革的制度经济学解释   总被引:2,自引:0,他引:2  
建立适应社会主义市场经济内在要求的企业制度是我国经济体制改革的一项中心内容,深化国有企业改革是重构微观基础的核心环节,文章从制度经济的角度解释了中国国有企业改革的思路选择与制度安排。  相似文献   

7.
建立与市场经济体制相适应的企业制度是构建社会主义市场经济体制的微观基础。我国国有企业改革虽然已经进行多年,但离改革的目标还比较远。当前,国有企业的体制转换进入攻坚阶段,一些深层次的矛盾集中暴露出来,由于传统企业制度的长期影响、历史形成的诸多问题,以及市场环境的变化,有相当一部分国有企业还不能适应市场经济的要求。随着国有企业体制改  相似文献   

8.
产权制度改革是国有企业改革的关键   总被引:1,自引:0,他引:1  
国有企业改革首先要解决产权制度改革问题,这不但涉及到整个国有经济的地位,影响到我国社会主义制度的生存与发展,还制约着企业其他方面的改革。产权制度改革是国有企业改革的关键。  相似文献   

9.
本着眼于国有企业改革和发展的长远大计,针对辽宁省与沈阳市的现实,探讨国有企业改革与发展中突出强调的四大战略,创新战略,资本重组战略,扶强战略,人才开发战略,以创立全方位系统化国企创新机制及制度,不断增强国企适应力、生命力。  相似文献   

10.
国有企业改革与政府职能转换   总被引:4,自引:0,他引:4  
针对山西省国有企业改革进程还比较缓慢的现状,阐述了国有企业进行实质性改革的目的及目标要求,论述了政府在国有企业改革中的职能作用及角色变换,指出政府作为国企改革的组织者,应从投资者的角色退出,通过制定规划,创造环境,吸引投资,为国企改革的顺利进行创造条件。  相似文献   

11.
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.  相似文献   

12.
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.  相似文献   

13.
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。  相似文献   

14.
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.  相似文献   

15.
AcomputergeneratorforrandomlylayeredstructuresYUJia shun1,2,HEZhen hua2(1.TheInstituteofGeologicalandNuclearSciences,NewZealand;2.StateKeyLaboratoryofOilandGasReservoirGeologyandExploitation,ChengduUniversityofTechnology,China)Abstract:Analgorithmisintrod…  相似文献   

16.
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.  相似文献   

17.
正The periodicity of the elements and the non-reactivity of the inner-shell electrons are two related principles of chemistry,rooted in the atomic shell structure.Within compounds,Group I elements,for example,invariably assume the+1 oxidation state,and their chemical properties differ completely from those of the p-block elements.These general rules govern our understanding of chemical structures and reactions.Using first principles calcula-  相似文献   

18.
We have developed an adiabatic connection to formulate the ground-state exchange-correlation energy in terms of pairing matrix linear fluctuations.This formulation of the exchange-correlation energy opens a new channel for density functional approximations based on the many-body perturbation theory.We illustrate the potential of such approaches with an approximation based on the particle-particle Random Phase Approximation(pp-RPA).This re-  相似文献   

19.
正The electronic and nuclear(structural/vibrational)response of 1D-3D nanoscale systems to electric fields gives rise to a host of optical,mechanical,spectral,etc.properties that are of high theoretical and applied interest.Due to the computational difficulty of treating such large systems it is convenient to model them as infinite and periodic(at least,in first approximation).The fundamental theoretical/computational problem in doing so is that  相似文献   

20.
For molecular systems,the quantum-mechanical treatment of their responses to static electromagnetic fields usually employs a scalar-potential treatment of the electric field and a vector-potential treatment of the magnetic field.Although the potential for each field separately is associated with the choice of an(unphysical)origin,the precise choice of the origin for the electrostatic field has little consequences for the results.This is different for the  相似文献   

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