The innovation research of financial early-warning index measurement

The period economic fluctuation is vital for an enterprise to exist and further develop,it directly affect the enterprise financial health.So,it is significant to build up financial early-warning index and measure the warning condition that the enterprise faces and take the effective measures to eliminate. We criticize Altman's Z calculating model and build up some new indexes for enterprise financial early-warning condition measuring and making sound decision.     

关于行政事业单位会计运用权责发生制的思考

我国现行的预算会计制度是以收付实现制为基础,随着社会主义市场经济体制的建立和完善,公共财政体制的建立和预算管理制度"三项改革"的深入,对行政事业单位会计核算的要求明显提高,必然引发会计改革,改革的核心之一就是由收付实现制向权责发生制转轨.     

条件不完全确定的发散思维型数学问题

“在条件A之下,会产生哪些、什么样的结果B”的问题,就是发散思维型的问题。若其中的条件A带有某种不确定成份,这就构成一种“条件不完全确定的发散思维型数学问题”。这种问题求解过程中的思维活动,有许多特点,对于培养学生的创造性思维有相当高的教育价值。本文以实例为基础对此做了讨论。     

Methodological foundations of systems methodologies

In social systems science generally, and in management science particularly, recent developments in the variety of types of specific problem-solving methodologies (under the rubric of hard and soft systems approaches) have given an impetus to a line of inquiry, as well as debate on the nature of those methodologies. On the one hand, there has been the view that what we are witnessing is a form of Kuhnian crisis. On the other hand, a complementarist view of developments has been argued and a contingency approach proposed. But one thing has been common among the competing views: a belief that the prospects for further advances in the design and application of those methodologies, and in resolving the current controversies, lie in serious attempts to reconsider and clarify the underlying metatheoretical assumptions and concerns. This paper is an attempt to contribute to such an endeavor. A brief exposition of three methodological foundations (namely, empiricism, hermeneutics, and critique) is made, not only with the purpose of highlighting the nature as well as the limits of their epistemological and ethical claims, but also as a basis for illuminating both the nature of contemporary work on systems inquiry, design, and problem solving and the ongoing debate on what constitutes appropriate criteria for choice of specific methodologies.     

价值提取能力与企业的智力资本管理

企业拥有的智力资本存量并不一定会增加企业的价值,在存量即定的情况下,智力资本会对企业价值产生什么样的影响主要取决于智力资本的投资效率。智力资本管理不能只片面注重存量管理,还必须采取有效措施,提升智力资本的价值提取能力。     

保护地无公害蔬菜生产综合栽培措施

针对保护地蔬菜生产中农药和化肥使用量较大、易对其产品造成污染产生公害的现状，总结出综合栽培措施；建造结构合理和采光、保温、通风性能良好的保护地栽培设施；选用适合保护地栽培的蔬菜品种；改进栽培技术，实行科学管理；采用综合的病虫害防治技术等．     

平面布朗运动首中带形之分布

首中时是近代马氏过程的一个重要概念．作为强马氏过程的布朗运动，其首中某集的时间或位置的分布对于研究质点运动以及位势论中的Didchlet问题与平衡问题都有重要意义．球面的首中与末遇分布在六几年就已解决，1981年白苏华等在文献[1]给出了平面布朗运动首中椭圆的分布，本文用类似方法求出平面布朗运动首中带形之分布。     

黑龙江省旅游增加值的测算

为了表示旅游业在国民经济中的地位，学术界和业界普遍采用“旅游总收入占国内生产总值的百分比”这一指标．本文在对旅游产业进行界定及分析其特点的基础上，指出了上述说法的不科学性，并应用增加值这一较为科学的指标，对黑龙江省2000年的旅游增加值进行了测算，旨在对黑龙江省旅游业今后的发展提供一些有意义的参考。     

求解极大极小问题的调节熵函数法的收敛性

对调节熵函数法的收敛性作了理论分析.     

弹性开孔平面问题的边界积分方程

由开孔平面边值问题的一般数学理论出发，建立了一组新型的边界积分方程为建立相应的边界元方法提供了理论基础。