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农业上市公司内部控制中的外部环境 被引量:1
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作者 何凤平 郑少锋 《西北农林科技大学学报(社会科学版)》 2007年第3期58-61,共4页
首先指出美国的COSO委员会对内部控制环境的解释具有局限性,内部控制环境不仅包括内部环境还应包括外部环境;其次分析农业上市公司面临的内部控制中的外部环境,农业上市公司与国家的产业政策、税收优惠政策相关,与WTO密切相关;最后提出... 首先指出美国的COSO委员会对内部控制环境的解释具有局限性,内部控制环境不仅包括内部环境还应包括外部环境;其次分析农业上市公司面临的内部控制中的外部环境,农业上市公司与国家的产业政策、税收优惠政策相关,与WTO密切相关;最后提出优化农业上市公司内部控制中外部环境的总体思路,即:充分有效利用国家扶持政策,实行战略风险控制,加强内部控制监管。 展开更多
关键词 内部控制外部环境 农业上市公司 农业产业化 内部控制监管
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试论企业内部控制环境的优化 被引量:2
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作者 陈军 《科技进步与对策》 北大核心 2002年第6期41-42,共2页
企业内部控制设计和实施的效率与效果取决于内部控制环境的优化。企业内部控制环境包括控制内环境和控制外环境,前者的核心要素是公司的治理结构,后者的核心要素是政府对于企业内部控制建设的规范、指导和监管。内部控制环境优化的关键... 企业内部控制设计和实施的效率与效果取决于内部控制环境的优化。企业内部控制环境包括控制内环境和控制外环境,前者的核心要素是公司的治理结构,后者的核心要素是政府对于企业内部控制建设的规范、指导和监管。内部控制环境优化的关键在于建立完善的公司治理结构和政府对于企业内部控制建设的有效管制。 展开更多
关键词 企业内部控制 优化 内部控制环境 外部控制环境 公司治理结构
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会计诚信——基于公司治理角度的思考
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作者 马晶 《21世纪(理论实践探索)》 2010年第5期141-143,共3页
公司治理结构在很大程度上影响着会计的价值取向和利益取向,进而影响到会计政策的选择以及会计信息披露的内容和方式。公司治理结构的健全与否直接影响着会计信息质量,公司治理结构的缺陷是导致会计诚信危机的根本原因。本文从公司治... 公司治理结构在很大程度上影响着会计的价值取向和利益取向,进而影响到会计政策的选择以及会计信息披露的内容和方式。公司治理结构的健全与否直接影响着会计信息质量,公司治理结构的缺陷是导致会计诚信危机的根本原因。本文从公司治理结构入手对会计诚信问题进行了分析,指出我国上市公司迫切需要进一步完善公司治理机制,通过完善公司治理机制来规范会计行为,提高会计信息质量,增强会计的诚信度。 展开更多
关键词 公司治理 会计诚信 内部控制 外部环境控制
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Swinging up a Real-Time Inverted Pendulum System 被引量:1
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作者 Maher Mohammed AlOmari Saeb Farhan Al Ganideh 《Journal of Mechanics Engineering and Automation》 2011年第5期407-411,共5页
In this study, a real-time control of the cart inverted pendulum system was developed using Mamdani type Fuzzy Logic Controller. Swing-up and stabilization of the inverted pendulum were implemented directly in a Fuzzy... In this study, a real-time control of the cart inverted pendulum system was developed using Mamdani type Fuzzy Logic Controller. Swing-up and stabilization of the inverted pendulum were implemented directly in a Fuzzy Logic Controller. The fuzzy logic controller was designed in the Matlab-Simulink environment and applied into in a Quasar controller board. Swing-up algorithm brings the pendulum near to its inverted position in 5 seconds from downward position. External forces were applied on the inverted pendulum to test the robustness of the fuzzy logic controller under internal as well as external disturbances. The inverted pendulum system showed an acceptable robustness to the external and internal disturbances. 展开更多
关键词 FUZZY CONTROL inverted pendulum.
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The Exploration of Reasons Why Southeast Asia Countries Have Strong Insecurity About the Rise of China
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作者 Lyu xiaoli Bai Ruixin 《Cultural and Religious Studies》 2018年第3期204-214,共11页
The word, “China’ rise”, has highlighted the rapidity and suddenness of China’s development, and the Southeast Asia region, both in history and in reality, has a close relationship with China. In face of the giant... The word, “China’ rise”, has highlighted the rapidity and suddenness of China’s development, and the Southeast Asia region, both in history and in reality, has a close relationship with China. In face of the giant’s rise, some Southeast Asia countries have reduced their sense of certainty and control over this external environment, which causes their insecurity. The reasons of this phenomenon include the factor of history, ideology, geopolitics, overseas Chinese and extraterritorial states intervention. We should go start with national and ideological barriers, combine the analysis of the sense of certainty and control, to understand the underlying causes of insecurity. 展开更多
关键词 the rise of China Southeast Asia the sense of certainty and control the reasons
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Study on the Flowering Regulator of the Paeonia suffruticosa "Hongdan Lan"
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作者 Min Deng Suping Gao Yang Guo 《Journal of Agricultural Science and Technology(B)》 2012年第7期824-834,共11页
In the study, Southwest peony varieties group of Paeonia suffruticosa "Hongdan Lan" were analyzed, test was mainly divided into two parts, one is the nature of the low temperature, through the external environment i... In the study, Southwest peony varieties group of Paeonia suffruticosa "Hongdan Lan" were analyzed, test was mainly divided into two parts, one is the nature of the low temperature, through the external environment is mainly (temperature, light) gibberellin and nutrition solution regulation, on the Tianpeng peony florescence control technological research. The second is to explore the flower forcing peony after anthesis regeneration technique. The main research results: comprehensive gibberellin peony flower induction of morphological and physiological indexes, such as gibberellin concentration of 150 mgFL and 200 mg/L the effect of flower induction was better than the other treatments; gibberelin (GA3) breaking the dormancy of the peony to blossom ahead of time has the promoter action, also has certain effect on nutritional growth; to premature flowering the abscisic acid (ABA) has opposite effect; whereas auxin (IAA) and corn (ZT) effect was not obvious; rejuvenation results showed that after a year of conservation and managemental measures, flower induction after the flower of peony played a very important role in the restoration. After the winter flower induction, peony flowerpot of soil hardening, through the soil replacement, repair of roots, flower peony recovery showed a very significant effect. 展开更多
关键词 TianPeng peony flowering regulation Gibberellin (GA3) nutrition solution accumulated temperature rejuvenation.
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探讨当前中小企业财务管理存在问题及对策
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作者 宋长江 《区域治理》 2018年第37期74-74,共1页
随着我国社会主义市场经济的发展,中小企业的数量不断扩大,日益激烈的竞争要求我国中小企业在经营中必须重视企业的财务管理.本文对目前中小企业存在的问题进行了探究,通过分析给出了具体的解决措施,以此来推动我国中小企业财务管理的... 随着我国社会主义市场经济的发展,中小企业的数量不断扩大,日益激烈的竞争要求我国中小企业在经营中必须重视企业的财务管理.本文对目前中小企业存在的问题进行了探究,通过分析给出了具体的解决措施,以此来推动我国中小企业财务管理的发展和完善. 展开更多
关键词 中小企业 财务管理 外部环境内部控制
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