现金流量表补充资料的编制

现金流量表是企业对外报告的四个财务报表之一。财政部根据经济管理的客观需要对现金流量表作了几次调整,但其内容与格式始终都是由正表和补充资料两部分组成,充分说明补充资料是现金流量表不可缺少的部分。目前,会计准则与会计教材等都没有对现金流量表补充资料的编制方法做出详细说明,从而使其成为会计报表编制的难点之一。只有编制现金流量表的补充资料,才能从现金流量角度来透彻分析企业净利润的质量,才能诠释企业编制了资产负债表与利润表后为什么还要编制现金流量表的意义和作用。

Integral evaluation of operating quality and the deciding of management strategy in productive coal mines

According to overall mean square root of weighted deviation, presented an evaluation model of geology-technique-social conditions with a significant index system for the estimation of operating quality in productive coal mines. In the given example, the evaluation result is used to decide management strategy of coal mine, which plays a guiding role in the production.

Application of Air Separation Unit in SINOPEC's Coal Chemical Business

With the rapid growth of coal chemical industry in China, the selection and application of Air Separation Unit(ASU) became very important. As the core unit in coal chemical industry, ASU will greatly impact the engineering construction and operation/production of coal chemical business. In this paper, major suppliers of ASU at home and abroad were reviewed, and the major supplying status of ASU in China was introduced. The ASUs in operation of SINOPEC were listed and discussed. On this basis, some suggestions of ASU selection strategies were provided on localization, standardization and operation methods.

Research on industrialization of eco-agriculture:theoretical framework and the case of Yunnan,China

The industrialization of eco-agriculture has applied modern science technology in accordance with ecological principles and has promoted agricultural production.As a subsystem of agricultural industrial clusters,the industrialization of eco-agriculture is the specific applications of cluster concept in the industrialization of eco-agriculture development.Industrialization of eco-agriculture cluster will achieve eco-agriculture and interact with industrial cluster which forms eco-agriculture integration and composite industry and ultimately realize the new benign circulation eco-agriculture model.According to the ecological engineering basic principles of recycling of the overall coordination,industrialization of eco-agriculture is focusing on the main systems operating coordination between the various subsystems and its various factors,and will maintain a reasonable ecological and economic structure to ensure the recycling of natural resources.Industrialization of eco-agriculture in Yunnan has adjusted the agricultural production structure to keep the stability of the gross grain production and economic development and has taken effective measures to vigorously improve land use and land productivity.Various ways of improving soil fertility has vigorously promoted other water-saving agricultural technologies.Ecological protection of rice no-tillage,cultivation of crop cultivation of the integrated control crop disease pests grass and agricultural production have taken the sustainable development.

The Practical Application of Lean Management Model to the Production and Operation of China＇s Small and Medium- sized Apparel Enterprises

In this paper, the prospect and advantages of applying prospect and advantages to the production and operation of China＇ s small and medimn-sized apparel enterprises, the main waste parts in the apparel production and operation process are systematically analyzed, an efficient production, management, and operation model meeting the characteristics of the small and medium-sized apparel enterprises is explored according to the solutions in lean management, and also the technical transformation in the key positions is fully implemented, so that the production efficiency of the sewing workshop is improved, the bottlenecks of the backward production management way to restrict the development of enterprises are broken, the vitality of the enterprises is restored, and also significant economic and social benefits are achieved.

Change of Customer Concept in Marketing Activities

Marketing concept refers to the guiding ideology of correctly dealing with the interest relationship among enterprise, customers and society and also the fundamental standard for behaviors in the process of an enterprise to carry out all marketing activities in a certain period of time, production and business technology, and market environmental conditions. In this paper, the change of customer concept in marketing activities is mainly discussed. Therefore, this paper is of certain practical and guiding significance.

Polymeric Membranes Used in Natural Gas Processing to Separate Carbon Dioxide： the Facing Problems and Solutions

For the last two decades polymeric membranes have been used in several gas separation processes. For the high selectivity and permeability various types of membranes have been developed. Thin layers to high dense and hollow fiber to asymmetric wounded materials to determine the effective separation of CO2 from CH4 were used. Ideal membrane materials must have provisions of durability, chemical and thermal resistance, effective separation and economical production and operation. In this review it is observed that most of the polymeric materials face plasticization problem in the separation of CO2 from CH4. This is due to the condensable nature of carbon dioxide that causes swelling in most of the polymeric membranes due to which the efficiency of selectivity and permeability is affected. Most extensive works have been carried out in developing the chemical structure and compositions of polymeric materials to improve the separation properties. Cross-linking and blending of molecular sieving called ＂mixed-matrix＂ are the most useful approaches applied in this regard, but no where it is found to be fully effective and ideal polymeric membranes commercially fit to replace the existing systems of CO2 separation from the natural gas. Still area is open to work on to produce more worth full materials and switch towards liquid membranes and hybrid systems.

Analysis of the Relationship between Ultimate Controlling Shareholders and Private Enterprises＇ Business Performance

In China, major shareholders of private listed enterprise could control its production and operation by virtue of few resources which makes it possible for ultimate controlling shareholders to expropriate minority shareholders＇ rights and interests.In this paper, we studied the relationship between ultimate controlling shareholders and business performance of private enterprises based on the theory of ultimate controlling shareholders and made relevant conclusions and recommendations.

Analysis and Reflection about Necessity and Feasibility of corporate tax planning

Corporate tax planning is both an inevitable outcome of the market economy and an inevitable result of profit-driven enterprise. Through tax planning, companies can not only regulate their production and business activities, but also correctly handle the relationship between enterprise and government., The basic principles of corporate tax planning, including compliance law and consolidated financial capability, the security of national tax law and the both theory and practice of home and abroad corporate tax planning carry out the feasibility of providing guaranteed.

Identification and prevention research at the present stage of our corporate financial risk

Corporate finance activities recur throughout the entire process of production and operation. The financial risk is a signal, which can fully reflect the company＇ s consolidated operating conditions. Therefore it requires business owners to conduct regular financial analysis, establish risk awareness, establish effective risk precautionary handling mechanism, strengthen financial risk control, prevent financial crises, establish early warning indicator system, and make proper financial risk decisions. Firstly, a correct understanding of the financial risk from the start, its meaning, characteristics, and so do the reasons for the formation of the exposition clear what financial risks ; Secondly, the financial risk of the formation of a variety of reasons were analyzed.

The study of corporate culture＇s influence on enterprise management innovation

It is well known to us that people are the core force of the survival and development of enterprise, and on the other hand, enterprise is both an organization of individuals and an interest organization which is based on clear development goals and the distributing and integrating existing. Culture is the temperament and style reflecting of the spirit and the consciousness of human beings and even the individuals. Enterprise is an organization which unites the established development goals and the individuals. Naturally, this humanistic enterprise groups should have a certain ＂temperament＂ and ＂style.＂ Compared with the persons, this temperament and style, is the result of the collision, agitation, adjustments, tuning and optimized, representing the collective personality. Instead leaded by the individual consciousness, it is collective, organizational personality and style expressed by individual deeds and awareness and. In other words, corporate culture is a long-term production and business activities in the form of consciousness, and the comprehensive reflection of the business purpose, values and ethical conduct abided by the majority of employees.

建设小康社会的对策与措施

要全面建没小康社会,发展农村经济是关键,增加农民收入是核心.只有把每个省市、每个县、每个乡、每个村都建成小康社会,才能有全国的小康社会.就河南省濮阳市而言,5县1区均属于农业县区,乡(镇)村人口占总人口多,可见在该市全面建设小康社会,任重而道远.面对艰巨的任务,我们必须加快农村经济发展步伐.

The research on the operating models of public service platform of the Hubei province key-developing industrial clusters

Public service platform of industrial cluster includes Industry Association, Guarantee Agency, Productivity Center, R＆D Center, Inspection and Test Center, Training Institutions, Product Center and Professional Market, etc. By case study in Hubei province, local government and leading enterprises, they are the major part of public service platform constructing of industrial cluster.

Theory and Professionals： Impact of HRM on Economy

Research topic of this paper includes importance of theoretical knowledge on performance of firms＇ professionals. Research question is how theory affects the performance. Answer might become thorough competence of professionals and task performance. With this sense, two case studis are obtained from Drucker＇s works （2009; 2015）. Therefore, research method covers case study approaches. Furthermore, firms produce national GDP in an economy. There are several functions in firm management, and managers operate those functions. They are logistics, supply, stock, finance, accounting, marketing, production, etc. All have managers such as accounting manager, finance manager, marketing manager, etc. Performance of managers is crucial to fLrm performance. Because performance of managers might become one determinator of firm performance. Therefore, HRM may have an impact on GDP through managers. Because productions and sales of firms affect GDPs on an economy. Moreover, professionals or managers must have theoretical knowledge in their field. Because theoretical knowledge increases their performance at work. In conclusion, study reveals that managers may have impact on firm performance; and theory may increase task performance of employees.

The ＂Overissuance of Currency＂ Statement Lacks Scientific Evidence

The ＂overissuance of currency＂ statement has been prevalent in China＇s economics and finance sector for many years, but it is an unscientific argument. Its theoretical basis is that GDP corresponds to currency issued by the central bank but overlooks the fact that what money in circulation really corresponds to is the aggregate price of traded goods （including commodities, labor and financial products）. It also overlooks how fast money is circulated and the production and operation costs incorporated in commodities. Practically, this statement ignores the fact that the remainder of M2-MO in China is made up of various deposits whose direct function is substantially d^fferent Jbom that of currency. The underlying reason for China＇s huge sum of various deposits in M2 is that the proportion of consumption in GDP is decreasing and the investment rate is lower than the savings rate. It is natural for the M2 money supply to outnumber GDP in China. In essence, China＇s CPI growth is the result of price spikes rather than inflation. Accordingly, the major solution should be a combination offinancial policies and administrative measures rather than monetary policies.

Research on Chinese rural land management model of scale and development prospects

In the early years of reform and opening up, with the household contract management as the core, the land reform has been adapted to the prevailing agricultural productivity development and management level, achieved to mobilize the peasants＇ production enthusiasm and creativity, to improve production efficiency, basically solved the food and clothing problem; but it has formed small-scale decentralized business model. With the rapid development of the rural economy, along with urbanization and industrialization, it has been further increased the degree of market-oriented agriculture. The contradiction between big market and small-scale production is more prominent; such small -scale decentralized form of management has begun not to meet agricultural development request and the market economy development. It needs changes to moderate scale. Eleventh Five-Year Plan and construction of new socialist village require clearly various forms of appropriate scale.

In-Season Root-Zone Nitrogen Management Strategies for Improving Nitrogen Use Efficiency in High-Yielding Maize Production in China

Many recently developed N management strategies have been extremely successful in improving N use efficiency. How- ever, attempts to further increase grain yields have had limited success. Field experiments were conducted in 2007 and 2008 at four sites to evaluate the effect of an in-season root-zone N management strategy on maize （Zea mays L.）. According to the in-season root-zone N management, the optimal N rate （ONR） was determined by subtracting measured soil mineral N （NHa＋-N and NO3-N） in the root zone from N target values. Other treatments included a control without N fertilization, 70% of ONR~ 130% of ONR, and recommended N rate （RNR） by agronomists in China that have been shown to approach maize yield potentials. Although apparent N recovery for the ONR treatment was significantly higher than that under RNR in 2007, grain yield declined from 13.3 to 11.0 Mg ha-1 because of an underestimation of N uptake. In 2008, N target values were adjusted to match crop uptake, and N fertilization rates were reduced from 450 kg N ha-1 for RNR to 225 to 265 kg N ha 1 for ONR. High maize yields were maintained at 12.6 to 13.5 Mg ha 1 which were twice the yield from typical farmers＇ practice. As a result, apparent N recovery increased from 29% to 66%, and estimated N losses decreased significantly for the ONR treatment compared to the RNR treatment. In conclusion, the in-season root-zone N management approach was able to achieve high yields, high NUE and low N losses.

A Review of the Contemporary Eco-Agricultural Technologies in China

Eco-agriculture is the principal measure for addressing the environmental issues caused by agriculture and an essential direction for agriculture in the future. Meanwhile, the development of eco-agriculture is inseparable from its technical support. At present, the eco-agricultural technologies commonly used in China can be divided into three categories according to their theoretical basis and practical types: the technologies used to realize the precision input of material resources, the technologies used to improve material circulation efficiency, and the technologies that use the principle of species symbiosis. Although these technologies provide essential support for developing eco-agriculture in China, there are also problems associated with their implementation, such as poor technical application and a low level of industrialization. Therefore, in the future development of eco-agriculture technology in China, the technologies producers should take the actual problems as guide and pay attention to the popularization, industrialization, and application of the technologies.