内部控制制度和财务管理工作的关系

现代的企业经营业务越来越复杂,分工越来越细,环节越来越多,造成企业管理难度加大,尤其是财务人员要做好财务核算工作,仅仅利用各部门提供的数据,进行核算是不能真正完成监督管理的职能,而应该借助内部控制制度,全方位的了解企业的运行情况,以保证财务数据的准确性和合理性.     

The Pearl on the Yellow River

If you let me use on sentence to describe my impression on Lanzhou, I would say all the soul of this city is in one River;the Yellow River,just like Xu Zhimo,a famous modern Chinese poet, said that the...     

An Unusual Decade for China's Certification Cause

On August 29, 2001, the Cer-tification and Accreditation Administration of the People's Republic of China (CNCA) was founded, which signifies the quality of Chinese products, and the certification and accreditation in China having entered into a new phase.On the inaugural meet-ing, the State Councilor Wu Yi said in her speech, China is going to join WTO.As a member of WTO, China will abide by the rules of WTO.     

From Here I Walked into Ancient China

When I was a little girl, I had heard about the eighth world wonder - terra cotta warriors in Qin Emperor Mausoleum.I have been wishing to visit there to see those magnificent scene which were created thousands of years ago.While with my age added, I gradually learned the terra cotta warriors were lust only one of many ancient marks of Xi'an, which once was capital of 13 dynasties in ancient China.Xi'an actually is a carrier of ancient China culture, where I walked from the modern world to the ancient China.     

百年农民观念变与不变的经济学分析

近百年以来,或因政权变更、或因现代化建设,农村土地资源的占有使用支配等发生变化,附着在其上的观念也发生变化：被剥夺意识强化、宿命等传统意识逐渐淡化和稀释、阶级意识填补了传统意识稀释而留下的空间、工业观念深入人心、传统小农意识之壳中不断增添新内容。而有些制度则没有改变或虽改变却承载的意识不变,附着其上的观念则变化不大：宗族意识、均平意识、宿命意识、循环意识、贵土贱农意识等仍然存在。农民观念的现代化,最重要的是农民生活于其中的经济制度的现代化。不触动农民生活于其中的经济制度,被思想运动清除掉而成为历史的东西将会卷土重来。     

The Role of China in the European Debt Crisis

G20 finance ministers' meeting closed at the end of this February focusing on how to effectively prevent the deterioration of European sovereign debt crisis and calling for the self-help of euro.Greece is the current focus of the media attention,but seen from     

中国与东盟国家产业内贸易研究——基于面板数据随机效应模型的分析

2010年1月1日,中国与东盟自由贸易区正式建立,因此,研究中国与东盟国家的产业内贸易具有一定的理论和现实意义。文章通过运用Grubel和Lloyd(1975)与Greenaway,Hine和Milne(1994)的方法对中国与东盟国家的产业内贸易进行界定,并使用面板数据的随机效应模型,分析得出影响中国与东盟国家产业内贸易的国家特定因素有国家要素丰裕度差距、可持续发展差距和平均市场规模,而影响中国与东盟国家产业内贸易的产业特定因素因国家不同而存在差异。