期刊文献+
共找到10篇文章
< 1 >
每页显示 20 50 100
财务核算层次提升到二级分行后财务流程再造
1
作者 江进辉 《安徽农村金融》 2006年第8期59-62,共4页
一、财务流程及财务流程再造 财务流程是指和企业业务流程紧密相关,涉及企业资金运动、资源配置和会计处理的业务流程。财务流程再造是指在对企业财务流程进行分析的基础上,对其进行改进或重新设计以获得绩效重大改善的活动[参见杨... 一、财务流程及财务流程再造 财务流程是指和企业业务流程紧密相关,涉及企业资金运动、资源配置和会计处理的业务流程。财务流程再造是指在对企业财务流程进行分析的基础上,对其进行改进或重新设计以获得绩效重大改善的活动[参见杨雄胜《高级财务管理》P342]。随着农业银行财务管理体制的不断变革,组织机构扁平化,业务经营垂直管理,财务核算层次由县级支行逐步提升到二级分行并使之成为基本核算单位等要求,从而使二级分行财务运行环境发生变化,原以县级支行为基本核算单位来构造的财务流程与目前农业银行业务经营层次提升的要求不相适应。必须在对原有财务流程全面分析的基础上进行再造,使之能够在实现优化财务资源配置、降低管理成本、强化内控管理、提高经营效益目标上发挥应有的作用。 展开更多
关键词 财务流程 流程再造 二级分行 核算层 企业业务流程 财务管理体制 基本核算单位 财务资源配置 组织机构扁平化 农业银行
原文传递
中国工商银行对外出售凭证成本核算方法初探
2
作者 曹小萍 《中国集体经济》 2009年第3期44-46,共3页
为了进一步推进银行扁平化、精细化经营管理,城区支行的账务正逐步上收到二级分行为核算网点账务核算层次。对网点出售凭证如何及时迅速人账有必要做一个初步的探讨。
关键词 成本核算方法 中国工商银行 出售 经营管理 城区支行 扁平化 精细化 核算层
下载PDF
财务软件功能的用户要求探析
3
作者 黎克双 王孝成 《吉首大学学报》 1998年第1期95-96,共2页
从使用者的角度对财务软件的功能进行分析,提出了电算会计工作对财务软件的多方面要求。
关键词 财务软件 功能 基本使用 核算层 管理 会计电算化
下载PDF
全因素自由定义财务软件的设计与实现
4
作者 时密林 胡明 许建潮 《吉林工学院学报(自然科学版)》 1993年第1期24-27,共4页
本文介绍了一个财务系统的设计思想、实现技术和主要功能。该系统较全面地考虑了财务业务的可变因素,能很快地生成一个特定环境的应用财务系统,使用户感到是自已定做的一套财务系统。
关键词 财务管理 可变因素 财务系统 财务软件 基本应用 核算层 管理
下载PDF
对管理型会计软件的几点看法
5
作者 王毅岩 《山东经济》 1999年第2期69-70,共2页
会计电算化事业经过近20年的发展,已初步取得了一些成绩。它不但提高了数据运算的速度,减轻了会计人员的工作量,而且大大提高了会计信息的及时性和准确性。伴随着我国经济的高速发展及会计软件应用的深入,用户对软件产品功能的要... 会计电算化事业经过近20年的发展,已初步取得了一些成绩。它不但提高了数据运算的速度,减轻了会计人员的工作量,而且大大提高了会计信息的及时性和准确性。伴随着我国经济的高速发展及会计软件应用的深入,用户对软件产品功能的要求越来越高,他们不仅希望手工核算的... 展开更多
关键词 管理型会计软件 会计电算化 核算层会计软件 决策会计软件 财务会计 管理会计 会计核算功能 MIS 企业管理信息系统
下载PDF
浅谈建筑工程项目施工成本控制
6
作者 陆瑞 陈文炳 《经济技术协作信息》 2009年第10期95-95,共1页
一、成本的含义及核算层次 建筑工程成本是以施工企业的角度来定义的,是施工企业从事工程建设所花费的全部费用,而施工成本是从项目经理部的角度来定义的,只包括现场的施工队伍所发生的各种施工和管理费用。
关键词 施工成本控制 建筑工程项目 施工企业 管理费用 项目经理部 工程成本 施工队伍 核算层
下载PDF
Neoplasm-like abdominal nonhematogenous disseminated tuberculous lymphadenopathy: CT evaluation of 12 cases and literature review 被引量:1
7
作者 Ming Zhang Min Li +1 位作者 Gui-Ping Xu Hong-Juan Liu 《World Journal of Gastroenterology》 SCIE CAS CSCD 2011年第35期4038-4043,共6页
AIM: To assess the diagnostic value of computed tomography (CT) imaging in screening for abdominal nonhematogenous disseminated tuberculous lymphadenopathy (TL). METHODS: The CT scans of 12 patients with abdominal non... AIM: To assess the diagnostic value of computed tomography (CT) imaging in screening for abdominal nonhematogenous disseminated tuberculous lymphadenopathy (TL). METHODS: The CT scans of 12 patients with abdominal nonhematogenous disseminated TL suggestive of neoplasm were retrospectively analyzed in this review. The final diagnoses were confirmed by lymph node pathology for seven patients and by laparoscopic surgery for five patients. All of the patients were treated at our institution between April 1995 and August 2009. RESULTS: The sites of involvement were the periportal (n = 6), peripancreatic (n = 3), periaortic (n = 3), and mesenteric (n = 2) regions. On the plain CT scan, the lymphadenopathy showed a heterogeneous isodensity or hypodensity in 11 patients and a low density in one patient. Peripheral enhancement was observed on the dynamic contrast-enhanced CT scans for all patients. In two cases, scans were more revealing during the portal venous and delayed phases. CONCLUSION: Abdominal lymphadenopathy with predominant peripheral rim-like enhancement on the dynamic contrast-enhanced CT scan may suggest a diagnosis of TL. 展开更多
关键词 ABDOMEN Lymph node Tuberculosis Tomography X-ray computed
下载PDF
Imaging of the gastrointestinal tract-novel technologies 被引量:3
8
作者 Jens Brφndum Frφkjr Asbjφrn Mohr Drewes Hans Gregersen 《World Journal of Gastroenterology》 SCIE CAS CSCD 2009年第2期160-168,共9页
Imaging of the gastrointestinal tract is very useful for research and clinical studies of patients with symptoms arising from the gastrointestinal tract and in visualising anatomy and pathology. Traditional radiologic... Imaging of the gastrointestinal tract is very useful for research and clinical studies of patients with symptoms arising from the gastrointestinal tract and in visualising anatomy and pathology. Traditional radiological techniques played a leading role in such studies for a long time. However, advances in non-invasive modalities including ultrasound (US), computed tomography (CT), positron emission tomography (PET), magnetic resonance imaging (MRI), etc, have in the last decades revolutionised the way in which the gastrointestinal tract is studied. The resolution of imaging data is constantly being improved and 3D acquisition, tools for fi ltering, enhancement, segmentation and tissue classif ication are continually being developed. Additional co-registration techniques allow multimodal data acquisition with improved classif ication of tissue pathology. Furthermore, new functional imaging techniques have become available. Altogether, the future of gastrointestinal imaging looks very promising which will be of great benef it in clinical and research studies of gastrointestinal diseases. The purpose of this review is to highlight the capabilities of the newest techniques to explore the detailed morphology, biomechanical properties, function and pathology of the gastrointestinal tract. 展开更多
关键词 Computed tomography Gastrointestinaltract IMAGING Magnetic resonance RADIOLOGY ULTRASOUND
下载PDF
A complicated case of lung cancer and pulmonary tuberculosis initially presented with painful scapular metastasis in other side 被引量:1
9
作者 Hassan-Ali Mohebbi Amin Saburi +1 位作者 Mohammad-Hasan Bagheri Ehsan Saburi 《The Chinese-German Journal of Clinical Oncology》 CAS 2012年第5期294-296,共3页
We report a 43-year-old man who presented with a right painful shoulder mass and bilateral lung masses in computed tomography(CT).Scapular mass was excised and pathology report demonstrated high-grade metastatic tumor... We report a 43-year-old man who presented with a right painful shoulder mass and bilateral lung masses in computed tomography(CT).Scapular mass was excised and pathology report demonstrated high-grade metastatic tumor.Same side lung biopsy and histopathological study characterized tuberculosis but biopsy of the left lung lesion identified adenocarcinoma of the lung.The final diagnosis was right scapular metastatic lesion from left lung adenocarcinoma.Musculoskeletal symptoms are commonly encountered in lung malignancies due to paraneoplastic syndrome or hematogenous metastasis but scapular metastasis on the other side as the presentation of lung cancer is extremely rare. 展开更多
关键词 lung cancer (LC) SCAPULA tuberculosis METASTASIS ADENOCARCINOMA
下载PDF
Role of scintigraphy in inflammatory bowel disease 被引量:2
10
作者 Maria I Stathaki Sophia I Koukouraki +1 位作者 Nikolaos S Karkavitsas Ioannis E Koutroubakis 《World Journal of Gastroenterology》 SCIE CAS CSCD 2009年第22期2693-2700,共8页
The diagnosis of inflammatory bowel disease(IBD) depends on direct endoscopic visualization of the colonic and ileal mucosa and the histological study of the obtained samples.Radiological and scintigraphic methods are... The diagnosis of inflammatory bowel disease(IBD) depends on direct endoscopic visualization of the colonic and ileal mucosa and the histological study of the obtained samples.Radiological and scintigraphic methods are mainly used as an adjunct to endoscopy.In this review,we focus on the diagnostic potential of nuclear medicine procedures.The value of all radiotracers is described with special reference to those with greater experience and more satisfactory results.Tc-99m hexamethylpropylene amine oxime white blood cells remain a widely acceptable scintigraphic method for the diagnosis of IBD,as well as for the evaluation of disease extension and severity.Recently,pentavalent Tc-99m dimercaptosuccinic acid has been recommended as an accurate variant and a complementary technique to endoscopy for the follow-up and assessment of disease activity.Positron emission tomography alone or with computed tomography using fluorine-18 fluorodeoxyglucose appears to be a promising method of measuring inflammation in IBD patients. 展开更多
关键词 Crohn's disease Technetium-99m pentavalent dimercaptosuccinic acid Intestinal inflammation SCINTIGRAPHY Ulcerative colitis
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部