会计电算化存在的问题和对策

文章分析了会计电算化发展过程中存在的主要问题：从会计电算化实施存在的认识问题、会计电算化配套法规、会计电算化软件、会计电算化人才培养等方面提出了推进会计电算化的对策。     

论会计电算化风险的承担与控制

会计电算化过程中需承担设计风险、技术风险、操作风险、管理风险。因此,控制会计电算化风险,应该把以下几下方面进行防范:防范会计电算化的设计风险的重点应放在事前;防范会计电算化技术风险的工作,应贯穿于电算化工作的始终;防范会计电算化操作风险,主要是通过一定的操作控制方式来实现;防范会计电算化管理风险,必须摘要:建立健全合理有效的会计电算化管理制度。     

论会计电算化风险的承担与控制

会计电算化过程中需承担设计风险、技术风险、操作风险、管理风险.因此,控制会计电算化风险,应该把以下几下方面进行防范防范会计电算化的设计风险的重点应放在事前;防范会计电算化技术风险的工作,应贯穿于电算化工作的始终;防范会计电算化操作风险,主要是通过一定的操作控制方式来实现;防范会计电算化管理风险,必须建立健全合理有效的会计电算化管理制度.     

高校财务会计电算化存在的问题及对策探讨

通过分析高校财务会计电算化的实施情况，指出当前高校财务会计电算化进程中存在的财务管理电算化应用滞后、会计电算化系统平台单一等问题，提出完善高校财务会计电算化工作的对策。     

会计电算化及其对财会业务内部控制的影响

会计电算化是会计工作的发展趋势。分析目前会计电算化工作在会计无纸化、电子原始资料的审核与确认、电算化安全等方面所存在的问题,研究会计电算化对会计业务内部控制的影响,并以此爲基础探讨加强电算化系统管理的内部制度建设问题,以确保财会实行电算化后的系统正常、安全、有效地运行。     

浅析电算化会计系统下企业的内部控制

内部会计控制制度是现代企业必须面对的一个永恒命题,本文拟从会计电算化系统的角度,阐述电算化会计对企业内部控制的影响,并且从加强会计电算化程序操作控制、加强会计电算化人员职能控制和加强会计电算化安全控制等方面,提出完善会计电算化条件下企业的内部控制制度。     

会计电算化对会计实践的影响

财务会计电算化侧重于向企业外部提供财务数据、报表、经营状况和经营成果，而管理会计电算化侧重于向企业内部的经营管理人员提供经营规划、预测、决策等方面的信息。如果会计电算化仅满足于会计的核算，而没有参与到企业的经营管理中来，会计电算化的发展也将受到局限，因此企业电算化应是财务会计与管理舍计相结合的电算化，只有这样才能真正实现会计的核算职能和监督管理的职能。文章分析了会计电算化对会计实践的影响。     

如何加强会计电算化管理工作

会计电算化技术的应用,将广大财会人员从繁重的手工操作中解放出来,有时间和精力参与企业的管理与决策,为企业管理当局、投资者与债权人提供较为准确、及时的财务信息。财政部制定的《会计电算化工作规范》指出：“开展会计电算化的单位应根据工作需要,建立健全包括会计电算化岗位责任制、会计电算化操作管理制度、计算机硬软件和数据管理制度、电算化会计档案管理制度的会计电算化内部管理制度。”根据我国企业的实际情况,笔者认为在会计电算化条件下,应从以下7个方面加强会计管理工作。     

试论电算化会计系统的内部控制

随着电算化在企业财务管理中的广泛应用 ,电算化系统的内部控制愈发显得重要。本文试从电算化会计系统对内部控制的特殊要求出发 ,通过对电算化会计系统的开发和发展控制、管理控制、日常控制等方面的分析 ,来探讨电算化系统的内部控制的管理及其重要性。     

会计电算化及其对财务业务内部控制的影响

会计电算化是会计工作的发展趋势，分析目前会计电算化工作在会计无纸化、电子原始数据的审核与确认、电算化安全等方面所存在的问题，研究会计电算化对会计业务内部控制的影响，并以此为基础探讨加强电算化系统管理的内部制度建设问题，以确保财会电算化后的系统正常、安全、有效地运行。     

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.     

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.     

An Analysis of Catherine＇s Character——Wuthering Heights

Wuthering Heights, Emily Bronte＇s only novel, was published in December of 1847 under the pseudonym Ellis Bell. The book did not gain immediate success, but it is now thought one of the finest novels in the English language. Catherine is the key character of this masterpiece, because everybody and everything center on her though she had a short life. We can understand this masterpiece better if we know Catherine well.     

Lower Paleozoic oil relationships within Williston Basin, Canada

The Williston Basin is a significant petroleum province, containing oil production zones that include the Middle Cambrian to Lower Ordovician, Upper Ordovician, Middle Devonian, Upper Devonian and Mississippian and within the Jurassic and Cretaceous. The oils of the Williston Basin exhibit a wide range of geochemical characteristics defined as "oil families", although the geochemical signature of the Cambrian Deadwood Formation and Lower Ordovician Winnipeg reservoired oils does not match any "oil family". Despite their close stratigraphic proximity, it is evident that the oils of the Lower Palaeozoic within the Williston Basin are distinct. This suggests the presence of a new "oil family" within the Williston Basin. Diagnostic geochemical signatures occur in the gasoline range chromatograms, within saturate fraction gas chromatograms and biomarker fingerprints. However, some of the established criteria and cross-plots that are currently used to segregate oils into distinct genetic families within the basin do not always meet with success, particularly when applied to the Lower Palaeozoic oils of the Deadwood and Winnipeg Formation.     

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.     

Achieving Unusual States of Matter Under High Pressure

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-     

Exchange-Correlation and Electronic Excitation Energies from Pairing Matrix Fluctuations

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-     

Density Functional Theory for the Response of Periodic Systems to Electric Fields Based on the Vector Potential Approach

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     

On the Thermodynamic Limit for Responses to Static Electromagnetic Fields

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