会计在小型企业经营管理中的地位和作用初探

本文针对会计的职能,从会计在小型企业经营管理中是一种动态管理;会计在小型企业经营决策中的职能;会计在小型企业与外部环境联系中的职能;论述了会计在小型企业生产经营管理中的地位和作用。     

美国经济中的活跃部分

美国的小型企业是国家经济中活跃的一部分,尽管它们的作用不能与大型企业相比,但是谁都不否认,成千上万的小型企业是使巨大的国家经济机器不停运转所不可或缺的。按美国小型企业管理局规定,雇员少于100名的私人企业为小型企业。目前大约有1,400万家小型企业同国际性大公司共存着。据有关方面统计,小型企业所创造的新的就业机会是大型企业的两倍,1983年它们差不多雇用了美国全国劳力的一     

从应用环境看我国企业应采用的成本核算方法

成本核算方法应和一定的经济环境相适应。从制造技术环境、经营管理环境、信息处理技术、成本信息质量对企业的影响以及两种方法所需要的员工素质等方面对制造成本法和作业成本法的应用环境进行了分析,探讨了两种方法的优缺点,结合我国目前的实际经济环境,提出了大型、特大型企业及高科技企业应采用作业成本法进行成本核算,中型、小型企业应继续采用制造成本法进行成本核算的成本核算模式。     

论油田内部小型企业改制的模式

对于油田内部小型企业而言,尽管已经在体制改革的某些方面取得了成绩,但与改革的总体目标相比,仍存在较大的差距。如何进一步搞活这些内部小型企业已经成为我国各油田普遍关心的一个紧迫问题。文章探讨了我国油田内部小型企业体制改革的环境条件和这些企业存在的主要问题,研究了油田内部小型企业进行股份合作制改造的现实意义和改革模式的选择,提出了油田内部小型企业进行股份合作制改造应遵循的基本程序。     

我国小型企业会计电算化存在的问题及对策

文章分析了当前我国小型企业电算化工作中存在的问题,指出当前我国小型企业电算化普及率低既有企业客观原因,又有企业领导、会计的主观原因,既有微观方面的原因又有宏观方面的原因,要解决小型企业电算化工作中存在的问题必须多管齐下,社会各方面动员,营造良好氛围,只有这样,才能加快小型企业会计电算化工作的开展,并最终推动小型企业的信息化建设.     

小型企业财务管理

小型企业财务管理刘曜（重庆邮电学院管理工程系，重庆４０００６５）小型企业是竞争经济的支柱之一，它的数量远远超过大型企业，并且为企业家创造力的发挥提供了更为广阔的场地。市场的开放，小型企业的随时诞生，为保持一个充满活力的竞争环境提供了条件，同时这一现象...     

美国中小企业发展的政策措施及启示

一、美国各级政府对中小企业的扶助政策和服务 小型企业是美国经济的骨干.小型企业提供新工作的2/3,全美超过2000万个小型企业提供美国人各种各样的就业机会.小型企业的产出占国民生产总值的39%.每两个新的技术发明创新里有一个是由小型企业提供.由于中小型企业的发展对整个美国经济的重要作用,联邦政府、州政府和县政府都对中小型企业提供各种各样的扶助政策和方案.     

美国中小企业发展的政策措施及启示

一、美国各级政府对中小企业的扶助政策和服务 小型企业是美国经济的骨干.小型企业提供新工作的2/3,全美超过2000万个小型企业提供美国人各种各样的就业机会.小型企业的产出占国民生产总值的39%.每两个新的技术发明创新里有一个是由小型企业提供.由于中小型企业的发展对整个美国经济的重要作用,联邦政府、州政府和县政府都对中小型企业提供各种各样的扶助政策和方案.     

小型企业内部控制制度探讨

小型企业是我国市场经济的重要组成部分,但是目前小型企业的内部控制制度运作存在很多问题,而能否有效的进行内部控制,对于保证小型企业健康发展,充分发挥企业潜力,增强竞争力具有重要意义。     

小型企业生产信息管理系统研究与实现

分析了小型企业业务流程的特点,探讨了此类企业采用生产信息管理系统的必要性,在此基础上进行了适用于小型企业的生产信息管理系统的研究与设计,主要包括物资管理与车间管理子系统等。     

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.     

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     

Call for Papers

<正>"The Journal of Shanghai Normal University:Mathematics"is published by Shanghai Normal University as regular issues of The Journal of Shanghai Normal University each year from 2014 in English.The editors-in-chief of the issues are professors Yuhao Cong and Maoan Han.The Journal of Shanghai Normal University was started in 1958 with     

Journal of Donghua University ( English Edition) Contents of Volume 31

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