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论我国非企业会计组成体系的构建 被引量:57
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作者 王庆成 《会计研究》 CSSCI 北大核心 2004年第4期3-7,共5页
在当前形势下 ,我国非企业会计主体发生了很大变化 ,有关会计分支呈现出增加、减少和重新组合的态势 ,原有预算会计各分支的核算内容显著拓宽 ,如何科学地构建非企业会计的组成体系 ,已成为深化预算会计改革的必要前提。本文简要回顾我... 在当前形势下 ,我国非企业会计主体发生了很大变化 ,有关会计分支呈现出增加、减少和重新组合的态势 ,原有预算会计各分支的核算内容显著拓宽 ,如何科学地构建非企业会计的组成体系 ,已成为深化预算会计改革的必要前提。本文简要回顾我国预算会计体系的变化历程 ,评析当前几种有代表性的观点 ,构建了包括政府会计和非营利组织会计两大子系统的非企业会计组成体系。 展开更多
关键词 企业会计组成体系 预算会计体系 事业行政单位 会计准则 民间非盈利组织 政府会计 中国
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安徽云龙机电集团简介
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《粮油食品科技》 2004年第5期4-4,共1页
关键词 安徽云龙机电集团 企业组成 产品介绍 粮食机械 电梯制造
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Amino Acid Composition and Functional Properties of Giant Red Sea Cucumber (Parastichopus californicus) Collagen Hydrolysates 被引量:5
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作者 LIU Zunying SU Yicheng ZENG Mingyong 《Journal of Ocean University of China》 SCIE CAS 2011年第1期80-84,共5页
Giant red sea cucumber (Parastichopus californicus) is an under-utilized species due to its high tendency to autolysis.The aim of this study was to evaluate the functional properties of collagen hydrolysates from this... Giant red sea cucumber (Parastichopus californicus) is an under-utilized species due to its high tendency to autolysis.The aim of this study was to evaluate the functional properties of collagen hydrolysates from this species.The degree of hydrolysis (DH),amino acid composition,SDS-PAGE,emulsion activity index (EAI),emulsion stability index (ESI),foam expansion (FE),and foam stability (FS) of hydrolysates were investigated.The effects of pH on the EAI,ESI FE and FS of hydrolysates were also inves-tigated.The results indicated that the β and α1 chains of the collagen were effectively hydrolyzed by trypsin at 50℃ with an En-zyme/Substrate (E/S) ration of 1:20 (w:w).The DH of collagen was up to 17.3% after 3 h hydrolysis with trypsin.The hydrolysates had a molecular weight distribution of 1.1 17 kDa,and were abundant in glycine (Gly),proline (Pro),glutamic acid (Glu),alanine (Ala) and hydroxyproline (Hyp) residues.The hydrolysates were fractionated into three fractions (< 3 kDa,3 10 kDa,and > 10 kDa),and the fraction of 3 10 kDa exhibited a higher EAI value than the fraction of > 10 kDa (P<0.05).The fraction of > 10 kDa had higher FE and FS values than other fractions (P<0.05).The pH had an important effect on the EAI,ESI,FE and FS.All the fractions showed undesirable emulsion and forming properties at pH 4.0.Under pH 7.0 and pH 10.0,the 3 10 kDa fraction showed higher EAI value and the fraction of > 10 kDa showed higher FE value,respectively.They are hoped to be utilized as functional ingredients in food and nutraceutical industries. 展开更多
关键词 giant red sea cucumber COLLAGEN HYDROLYSATES functional properties
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On the optimization of financial management of small and medium sized enterprises
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作者 ZHA Xiaojing HU Xiaoli TONG Yuyao XIE Zhenkai 《International English Education Research》 2014年第6期44-45,共2页
financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of sm... financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of small and medium-sized enterprises has a lot of problems. This paper analyzes the small and medium-sized enterprise financial management problems, and puts forward the optimize the financial management. and suggestions to 展开更多
关键词 small and medium-sized enterprises Financial management COUNTERMEASURES
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On the optimization of financial management of small and medium sized enterprises
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作者 ZHA Xiaojing HU Xiaoli TONG Yuyao XI Zhenkai 《International English Education Research》 2014年第11期7-8,共2页
financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of sm... financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of small and medium-sized enterprises has a lot of problems. This paper analyzes the small and medium-sized enterprise financial management problems, and puts forward the countermeasures and suggestions to optimize the financial management. 展开更多
关键词 small and medium-sized enterprises Financial management COUNTERMEASURES
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On the Financial Management Strategy under the Background of Corporate Sustainable Development
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作者 Xiaoqing SUN 《International Journal of Technology Management》 2015年第3期32-34,共3页
Sustainable development is the basis of survival. The SMEs as an important part of our national economy, plays the role of increasing national income, expanding employment, stabilizing social situation. Under the new ... Sustainable development is the basis of survival. The SMEs as an important part of our national economy, plays the role of increasing national income, expanding employment, stabilizing social situation. Under the new situation, it needs to change the status quo of financial management, financial management to achieve sustainable development of SMEs. This paper is combined with the financial management of the significance of sustainable development as well as financial management problems in the SME financial management strategy. 展开更多
关键词 norder to MS Word SMEs Sustainable Development Financial Management Strategy
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Implementation of Six Sigma Projects in Fortune 500 Companies
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作者 Chamith Wasage 《Journal of Modern Accounting and Auditing》 2016年第4期208-216,共9页
Six Sigma was introduced as a quality management tool at Motorola in the 1980s. Since then, leading U.S. companies have gained significant financial and non-financial benefits/results from the implementation of Six Si... Six Sigma was introduced as a quality management tool at Motorola in the 1980s. Since then, leading U.S. companies have gained significant financial and non-financial benefits/results from the implementation of Six Sigma projects. Despite Six Sigma popularity, some companies have failed to gain quantifiable net financial benefits/results from Six Sigma implementation. In the process of Six Sigma implementation, vital components are critical factors and key ingredients for the success of Six Sigma projects because if these vital components do not exist, Six Sigma projects have little chance of success. Thus, this paper identifies most influencing and least influencing vital components. The results are generated from a survey conducted in U.S. Fortune 500 companies employing descriptive statistics. Based on the data analysis, "leadership commitment to Six Sigma" was the most influencing vital component and "overall, training on Six Sigma to reduce employee turnover" was the least influencing vital component. 展开更多
关键词 Six Sigma Fortune 500 companies vital components critical success factor (CSF) quality management
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Development Strategies of E-commerce for Small and Medium - sized Enterprises
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作者 Maarina 《International Journal of Technology Management》 2016年第9期21-22,共2页
In the economic structure of our country, small and medium-sized enterprises (SMEs) are the most important part of the backbone, with the continuous popularization of the Internet, e-commerce has gradually become a ... In the economic structure of our country, small and medium-sized enterprises (SMEs) are the most important part of the backbone, with the continuous popularization of the Internet, e-commerce has gradually become a business model that the current small and medium enterprises must face and accept, The development of enterprises is of great signifi cance. In this context, the article first introduced the importance of the development of e-commerce SMEs, and then based on the actual operation of the community put forward and analyzed the current e-commerce development under the existing problems, and finally based on the actual lack of effective Development Strategy of E - commerce for Small and Medium - sized Enterprises. 展开更多
关键词 small and medium enterprises e - commerce development strategy
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Financing of small and micro enterprises based on P2B net loan mode
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作者 Xu Kuanmin Tang Youchun 《International English Education Research》 2015年第8期68-71,共4页
Small and micro enterprises play an extremely important role in the realization of employment, independent innovation,increasing taxes and so on, It is an important part of national economic development in China. Alth... Small and micro enterprises play an extremely important role in the realization of employment, independent innovation,increasing taxes and so on, It is an important part of national economic development in China. Although the government has introduced a series of supportive policies, but small and micro enterprises arc still faced with many development problems, small and micro enterprises face an important problem is financing difficulty, which relates to its health, sustainable and stable development. This paper analyzes the financing problem of small and micro enterprises from the new net loan mode of P2B, hoping to benefit the development of small and micro enterprises. 展开更多
关键词 small and micro enterprises P2B net loan FINANCING
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An Examination of the Traits of Successful Entrepreneurs in Hong Kong: The PAST Model
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作者 Perry Ho Lisa Barnes 《Journal of Modern Accounting and Auditing》 2012年第8期1237-1245,共9页
Entrepreneurs have a unique status in Hong Kong, who are seen as world leaders in building and developing its economy. These entrepreneurs constitute a majority of businesses and employ a significant part of the popul... Entrepreneurs have a unique status in Hong Kong, who are seen as world leaders in building and developing its economy. These entrepreneurs constitute a majority of businesses and employ a significant part of the population, thus, they are vital for the economy of Hong Kong. This research looks into and studies this phenomenon to evaluate the various components of the success of these entrepreneurs and to draw conclusions that will benefit the educators, the legislators as well as the new entrants who wish to become entrepreneurs. By interviewing Hong Kong entrepreneurs, it has been found that the main source of entrepreneurial success in Hong Kong is of very complex origin. The Hong Kong's entrepreneurs seem to succeed, when they are able to blend the best qualities of the East and the West. Based on the research outcomes, the perceptions, achievements, strategies, and traits (PAST) model has been developed to assist Hong Kong entrepreneurs in the future. 展开更多
关键词 ENTREPRENEUR PERCEPTIONS ACHIEVEMENTS strategies and traits (PAST) model traits theory
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The Belt and Road Initiatives and China's International Energy Cooperation: Progress, Mechanisms, and Recommendations
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作者 Qian Xu-ming 《Cultural and Religious Studies》 2017年第2期85-94,共10页
China's international energy cooperation and energy security are important parts of The Belt and Road initiatives. China and the countries along the Belt and Road continue to promote cooperation, actively use the exi... China's international energy cooperation and energy security are important parts of The Belt and Road initiatives. China and the countries along the Belt and Road continue to promote cooperation, actively use the existing bilateral and multilateral cooperation mechanisms to promote the regional and inter-regional energy cooperation. Countries along the Belt and Road are rich in oil and gas resources; their demand on the diversification of export meet with the diversification demand on imports of consumption countries; and their oil refining and chemical technology as well as construction capacity is weak, which provides a lot of new opportunities in cooperation for Chinese enterprises. However, the energy cooperation of Chinese enterprises are also facing some challenges in the complex environment of energy cooperation, the interference of big powers, non-traditional security threats, and energy policy factors. Finally, the paper puts forward the strategic thinking of China's international energy cooperation under the new situation. 展开更多
关键词 The Belt and Road initiatives China's international energy cooperation energy cooperation mechanism energy strategic channels
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Research on township enterprises' problems and countermeasures of human resource management in China
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作者 ZHANG Libo SHI Minghong TIAN Shanshan 《International English Education Research》 2016年第5期55-56,共2页
After the reform and opening up in China, the development of township enterprises is growing very fast. Tt has made outstanding contributions to China's development, and has become an important part of China' s econ... After the reform and opening up in China, the development of township enterprises is growing very fast. Tt has made outstanding contributions to China's development, and has become an important part of China' s economy. However, with the new economy's coming, the exterior and interior environment of human resource managementhas been changed greatly and the old human resource management system of township enterprises has restrictedtheir development. Based on the analysis on the problems existing in the human resource management of townshipenterprises, the paper advances a series of countermeasuresto elevate the level of the human resource management of township enterprises, to enhance their competence. 展开更多
关键词 township enterprises human resource human resource management
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Web Page Translation of Garment Enterprises in Zhejiang: Mass Communication Perspective
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作者 WANG Qi BAO Jia-jiao 《Sino-US English Teaching》 2014年第10期791-796,共6页
As part of business translation, web page translation is an effective way of global communication. Accurate and adequate translation of web pages can enhance the enterprises' competitiveness. This paper focuses on th... As part of business translation, web page translation is an effective way of global communication. Accurate and adequate translation of web pages can enhance the enterprises' competitiveness. This paper focuses on the features of Chinese and Western web pages of garment enterprises and the translation strategy with the guidance of mass communication theory. Results illustrate that Chinese texts favor symmetrical phrases rich in cultural connotation, whereas English texts prefer plain language with fewer culture-loaded expressions and the latter focuses more on the feeling of audiences. As a result, audience-oriented translation strategy is strongly recommended so as to maximize the communication effect of the enterprise web pages 展开更多
关键词 mass communication TRANSLATION web page
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Situation and Development of SME e-commerce
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作者 Jiang Lei 《International Journal of Technology Management》 2014年第5期58-60,共3页
Economic globalization is the core of information technology, information technology is the core of e-commerce. E-commerce is as an important part of inlbrnaation technology in recent years when China has been booming... Economic globalization is the core of information technology, information technology is the core of e-commerce. E-commerce is as an important part of inlbrnaation technology in recent years when China has been booming. For a large number of SMEs, human resources, capital, technology and information are in a relatively weak position, in addition, in recent years, changes in the external environment in which small and medium enterprises are also reflected in: international trade friction increase, RMB such as the increasing appreciation of the exchange rate increase, it raises the cost of export products. Under the new situation, how to find space for development, how to implement e-commerce strategy, clutches the huge growth opportunities given the times, to keep pace with the times, in an invincible position in the competitive market environment, many small and medium enterprises become China' s urgent problems. 展开更多
关键词 SMES E-COMMERCE decision management
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简述以财务内控为手段加强纺织企业财务管理 被引量:2
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作者 周敏华 《企业改革与管理》 2017年第5期163-163,168,共2页
企业需要加强财务管理,去迎接市场提供的机会与挑战。而内控是财务管理的重要组成部分,对强化财务管理有积极影响。针对中小型纺织企业财务管理过程中存在的一些问题,本文从财务内控的角度出发,主要论述了如何通过提升中小型纺织企业的... 企业需要加强财务管理,去迎接市场提供的机会与挑战。而内控是财务管理的重要组成部分,对强化财务管理有积极影响。针对中小型纺织企业财务管理过程中存在的一些问题,本文从财务内控的角度出发,主要论述了如何通过提升中小型纺织企业的财务内控管理水平,来强化企业的财务管理,提升企业内部管理水平和风险防范能力,实现中小型纺织企业的可持续发展,提出了几点建议。希望能够对加强企业财务管理有所帮助。 展开更多
关键词 企业管理 财务管理 财务内控 内控是促进企业发展的重要组成部分
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青岛特种汽车集团公司
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《中国汽车工业(中英文版)》 2003年第1期98-99,共2页
青岛特种汽车集团公司是具有汽车改装、铸造、锻造、机械加工、铆焊、安装等先进工艺配套齐全的机械制造企业集团。主要生产各种特种汽车及中重型冲焊单、双驱动桥、支撑车桥及汽车零部件。公司占地100万m^2(1500余亩),是青岛市30个重... 青岛特种汽车集团公司是具有汽车改装、铸造、锻造、机械加工、铆焊、安装等先进工艺配套齐全的机械制造企业集团。主要生产各种特种汽车及中重型冲焊单、双驱动桥、支撑车桥及汽车零部件。公司占地100万m^2(1500余亩),是青岛市30个重点工业园之一。 展开更多
关键词 青岛特种汽车集团公司 生产能力 技术水平 企业组成 企业管理 生产设备
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