抓管理 促效益──做好基层财会管理工作体会点滴

该文就华东石油地质局井下作业大队十多年来重视财会管理工作，促进效益稳步增长，谈了经验和体会。

A grey dynamic model for the evaluation of regional sustainable development and its empirical study

Currently, traditional development issues, such as economic stagnation, as well as new challenges like environmental degradation and globalization, need attention. Sustainable development, including economic, environmental, and social elements, is a main goal of decision-makers. The key to sustainable decision-making is to evaluate and forecast the status quo of sustainable development. Policy makers need a tool based on scientific information to forecast the effects of future actions on sustainability and make policies for sustainable development. This paper analyzes the relation of the economy, environment and social welfare by the grey dynamic model. The proposed method uses time series and basic indicators of ecological system, including economic, environmental and social sub-systems. It is applied to Heilongjiang Province and Jiangsu Province. The results have proved different status quo of sustainable development in these two regions, and suggestions are proposed, such as optimization of industrial structure and eco-industrial development. The conclusion is that there is no unique sustainable path, and accordingly, policy makers should choose different criteria and strategies to make efficient sustainable decisions for each region.

Evaluating Value of Natural Landscapes in China

Natural landscapes consist of the natural substances, environment, and phenomena, all of which provide many benefits to people, including a sense of place, sightseeing, relaxing, and recuperating. However, the economic value of natural landscapes has only been recognized in recent decades, and the resulting large-scale decline and degradation of ecosystems now severely threatens the sustainable provision of their services to society. There is an emerging consensus that natural capital should be incorporated into the current socioeconomic accounting system. Many studies valuated natural resources at local and regional scales, but there are very few empirical studies at a national level. To provide a benchmark for natural landscape management on a national scale, we use the travel cost method(TCM) and the contingent valuation method(CVM) to determine the economic value and the spatial distribution of natural landscapes across China. Our results show that the total economic value of China′s natural landscape was 9.75 × 10^(11) U.S. dollars(USD) in 2012. Of this value, the highest proportion was in the eastern and southwestern regions of China, which accounts for 23.7% and 18.3%, respectively. The provinces of Guangdong, Sichuan, Yunnan, Inner Mongolia, and Heilongjiang were the top five in terms of the largest number of natural landscapes and largest economic values. Together, these five provinces accounted for 32.9% of the total number of natural landscapes and 29.4% of the total economic value in 2012. We believe this study will increase awareness of the value of natural landscapes, and more importantly provide a scientific basis for resolving conflicts between development and resource conservation.

Visual Prostheses: Technological and Socioeconomic Challenges

Visual prostheses are now entering the clinical marketplace. Such prostheses were originally targeted for patients suff ering from blindness through retinitis pigmentosa(RP). However, in late July of this year, for the first time a patient was given a retinal implant in order to treat dry agerelated macular degeneration. Retinal implants are suitable solutions for diseases that attack photoreceptors but spare most of the remaining retinal neurons. For eye diseases that result in loss of retinal output, implants that interface with more central structures in the visual system are needed. The standard site for central visual prostheses under development is the visual cortex. This perspective discusses the technical and socioeconomic challenges faced by visual prostheses.

The Pattern of Government Health Expenditure in China

For a while since the inception of economic system reform programs in 1980s,China's government investment in health was weakened.This resulted in healthcare provider's increasing reliance on user charges for their income,poorer access to healthcare for the vulnerable population groups,and increasing socioeconomic disparities in health and healthcare.To address these problems,China initiated a series of health sector reforms since late 1990s.Our comprehensive review study has found that indeed Chinese government spending on health has been increasing in recent years,especially since 2009,when the new Healthcare Reform Plan was announced.Still,China needs to both further strengthen government investment in health and address the structural imbalances in government health financing,in order to make the overall Chinese health system more equitable and more efficient.

Research on Financial Performance of State-owned Enterprise Mixed Ownership Reform

Mixed ownership is an important form of realization of China＇s economic system reform and development, and it is also the main direction of state-owned enterprise reform. In order to further promote the deepening of the reform of mixed ownership, this paper randomly selects 200 listed state-owned enterprises as research objects, and studies the trends of the financial performance of these enterprises from the mixed state-owned enterprises and non-mixed-modification enterprises in the five years from 2013 to 2017, and compares their various trends. Financial indicators, a comprehensive evaluation of the problems and causes in the reform of the mixed ownership system, and then propose countermeasures to further deepen the reform of mixed ownership based on the research conclusions.

An Interpretation of the Influential Power of China Development

Through the analysis on China＇s economic develop- ment, utilization of resource environment and soft power, a basic judgment was made of the influence of ＂China development＂. The overall influential power of China development on international community was misunderstood. What we see is the role of ＂China Factor＂ in different fields. In the process of economic globalization, what economic system of capitalist market has seen is ＂China＇s cheap labor＂, ＂China＇s loose economic system environment＂, ＂earlier abuse of unlimited resource environment＂, ＂China＇s broad consumption market＂ and ＂demographic dividend＂. In global or Asian financial crisis, what other countries valued was China＇s ＂foreign currency＂ accumulated over the years. In global gov- ernance or crisis management, what international community expected was ＂China＇s obligations and responsibilities＂ without the right of speech, etc.. All these are the ＂passive＂ roles produced by ＂a single factor＂ in definite fields. The active and initiative role China will play in international community still needs time and the continuous efforts of several generations. China once was a big country that had significant inftuential power on the world, and China＇s renaissance is a normal process of development of things. What excessive talks about its influential power reflect may be the lack of China＇s influence.

Development Mechanism of Urban System in Rapidly Changing Period in China

The purpose of this research is to investigate the socio-economic development mechanism of China’s urban system in terms of spatial structure and its change. Totally 246 cities from 340 designated cities in 1985, and 488 from 640 designated cities in 1995 are selected as sample cities. And 22 attributes concerning urban features are analyzed to clarify the socio-economic characteristics and their changes in the urban system. Finally, the primary development factors are verified with the relationship of spatial structure and socio-economic characteristics. In conclusion, the socio-economic changes occurred more extremely than spatial structure changes. Furthermore, foreign investment be- came a major power for the development of China’s urban system in the period of 1985–1995.

Costs and Strategies on Urbanization of Chinese Megacities’ Rural Areas Based on a Case Study of Beijing

As urbanization expands＇ into the suburbs of Chinese cities, the conversion of farmers into citizens with urban social protection is becoming an important issue facing Chinese megacities. Taking Beijing as an example, this paper has calculated the one-off urbanization cost of farmers in China and arrived at the results of 500, 000 yuan per person for urbanization of centralized target regions in the suburb and 200, 000 yuan per person for urbanization of scattered target regions in the exurb. This paper considers that a diversified cost sharing mechanism should be put into place for the step-by-step urbanization of farmers. In addition, policy recommendations are proposed regarding the functional transformation of collective economic organizations, eradication of the urban-rural divide, enhancement of land system innovation and policy improvements for urbanization of rural residents.

Priority-sequence of mineral resources' development and utilization based on grey relational analysis method

Generally, the sequence decision of the development and utilization of Chinese mineral resources is based on national and provincial overall plan of the mineral resources. Such plan usually cannot reflect the relative size of the suitability of the development and utilization of mineral resources. To solve the problem, the paper has selected the gift condition, the market condition, the technological condition,socio-economic condition and environmental condition as the starting-points to analyze the influential factors of the priority-sequence of mineral resources' development and utilization. The above 5 conditions are further specified into 9 evaluative indicators to establish an evaluation indicator system. At last,we propose a decision model of the priority sequence based on grey relational analysis method, and figure out the observation objects by the suitability index of development. Finally, the mineral resources of a certain province in China were analyzed as an example. The calculation results indicate that silver(2.0057), coal(1.9955), zinc(1.9442), cement limestone(1.9077), solvent limestone(1.5624) and other minerals in the province are suitable for development and utilization.

Chinese Contemporary Art Design from the Perspective of National Culture

The progress of social economy drives the progress of humanity art. Due to historical condition reason, the pace of art design development in China is late. Since the reform and opening up, the art design obtains a long-term development in China. In order to adapt to the trend of world economy integration, all aspects of art design fields in China are learning from the foreign countries, however, it is hard to have a breakthrough creation in itself, and it lacks of domestic art design ＂localization＂ , which can not fully reflect the national culture and national elements. At the same time, the self-innovation power is weak, and the creation ability is insufficient, which also restricts the independent development of art design field to a higher level in China. The art design, as a comprehensive subject, is affected by many factors of society, science and technology and market for its own improvement. This paper mainly discusses from national culture level for art design, thinking that if the art design in China wants to develop higher, it needs to be based on the national culture and profound cultural base, constructing the art design products with Chinese national styles.

Reference of retirement system in developed country from the Chinese pension system constitutes

The Chinese government attaches great importance to the social security system, and makes it as an important pillar of socialist market economic system. Especially in the last decade, we seize the sustained, rapid and healthy development of the favorable opportunity of the construction of social security system; we have made unremitting efforts and achieved important progress. After years of exploration and practice, we have a clear basic principles of the social security system and the overall objectives and major tasks, we also established social pooling and individual accounts of the basic old-age insurance, basic medical insurance system, covering pension, medical, unemployment, work injury and maternity insurance, the urban minimum living security system and the framework of the social security system basically forms. The coverage of social insurance continuously expands social security funds which are through nmltiple channels to raise the initial formation mechanism forms, the level of protection continuously improves, and management and service system also gradually improves. The social security system＇ s reform and development plays a very important role in ensuring the basic livelihood of the people, the state-owned enterprise reform, and the smooth progress of economic restructuring.

Thermoelectric Behavior of Isotropically Conductive Adhesive

The paper deals with unusual use of one kind of ECA （electrically conductive adhesive）---the ICA （isotropic conductive adhesive）. The main sphere of ECA application is electronic assembly, e.g., it is bonding of semiconductor microchips on printed circuits boards. In this sphere, the ECA compete with soft solder. In spite of this fact, the author utilized of two main ECA characteristics--good electrical conductivity and excellent adhesion to material surfaces to make the fiat thermocouples. Both the design of thermocouples and the measuring device and the measuring workplace arrangement are described. The measured data of thermoelectric voltages are plotted. The thermoelectric （Seebeck＇s） coefficients were calculated from obtained dependences of thermoelectric voltage versus the temperature differences.

Study on ＂Integration of Informatization and Industrialization＂ Characteristics and Its Interaction Relationship with Industrial Design

The ＂integration of informatization and industrialization＂ is a constant development process. In China, the integration of industrial economy and information economy is an inevitable trend of economy development. The social formation of the current industrial society in China will inevitably transform into the social formation of the integration of industrial society and information society. The ＂integration of informatization and industrialization＂ provides necessary technology for economic development,which makes the society have an overall change. This paper tries to make a comparison of the basic features of different formations from the historical development process of the era, in order to summarize the basic characteristics of ＂integration of informatization and industralization＂ and its interaction relationship with industrial design.

Research on Risk Control of Medical Insurance Fund

Social health insurance is an important part of the social security system. It is the ＂stabilizer＂ of social and economic development and the ＂buffer＂ of reform. It is of great significance and function to the construction of economic development, social progrcss and harmonious society. However, due to many factors, the operation of the social health insurance fund is facing greater risk. Although the balance is rich, but the general talk about the ＂balance＂, inevitably fall into the ＂too optimistic, ignore the risk＂ of the errors, the current basic medical insurance system, compared with working employees, retirement elderly people do not pay, personal accounts into more, The overall proportion of individual funds to pay lower policy concessions. Although there is a large amount of surplus in the annual health insurance fund, a large part of the balance is due to the relatively young age structure of the insured population and the low consumption of health insurance funds. With the increasing level of the aging of the insured population, the ratio of on-the-job and the backward is gradually reduced, the effect of these preferential policies will continue to enlarge, making the total fund expenditure increased significantly. Therefore, it is an important task to reform the basic medical insurance system in China to strengthen the research on risk control in the medical insurance fund of urban workers, to prevent and control the risks faced by the fund and to ensure the safety of the fund.

Structural Reform Holds the Key to Reducing Social Financing Cost

In the last couple of years, social financing costs have shot up in China despite an overall capital abundance and increasing market-based capital allocation. This paper has investigated overall financial cost and capital cost ratio as two measurements of financing cost, compared financing costs of different channels, examined the relationship of risk premium, financial repression, interest rate liberalization, and resource occupation versus financing cost, and addressed the problem of high non-manufacturing cost. On such a basis, specific countermeasures have been proposed. The main conclusion of this paper is： The current high social financing costs primarily result from economic structural imbalance. The fundamental solution lies in continuing structural reform and credibility system development to eliminate barriers in the transmission of capital circulation policies such as expanding equity financing, relaxing market access formalities for small and micro financial institutions, and improving the bankruptcy system to give full play to the ＂survival of the fittest＂ mechanism of the market.

Try to talk about the education rules in the sport education and its value

physical education plays more and more important role in modern education, which can improve the students＇ physical fitness, it makes the students＇ comprehensive development, and it is indispensable in modern quality education courses. Concept in education rules is a product of modern economic society for the field of education reform, and it has come into being a kind of teaching method which is to keep up with the trend of The Times development. Education rules is the inheritance of traditional teaching method, it is also a reaction to the social development and changes, in this paper, and we will start from the main content and the education significance of rules education, and combine the current situation of physical education in colleges, as to carry on the detailed narration that it＇ s about education rules during the curriculum development. Discussing the rules of education in physical education curriculum, it hopes to be able to improve the efficiency of physical education curriculum, improve the quality of physical education teaching, and play a positive role in promoting for the development of physical education.

Study on the Development of Small and Micro-sized Enterprises in Hubei Province

The development of small and micro-sized enterprises is of vital significance for the steady and rapid social economy. In recent years, the developing environment for the small and micro-sized enterprises in Hubei province has become increasingly severe, and the problems such as high management cost, high taxes and fees, financing difficulties, and labor shortages of the small and micro-sized enterprises have been more obvious, so that the further development, transformation, and upgrading of the small and micro-sized enterprises are severely restricted. In order to promote the development of the small and micro-sized enterprises, the developing environment for the small and micro-sized enterprises should be further optimized, the tax environment for supporting the development of the small and micro-sized enterprises should be well improved, the financing system should be promoted to be sound, the industrial structure should be actively adjusted, and also the development quality should be increased.

Since Reform and Opening the Change Course of People＇s Congress System

Since the reform and opening up, people＇ s congress system has gone through four stages of development, is to restore respectively, the initial development, further strengthen and improve, deepen the development stage. From four stages of development, we can draw the four laws since the reform and opening up people＇ s congress system changes that adhere to the party＇ s leadership, adapt to changes in the economic system, in theory and in practice, innovation in the legal, institutional design and constantly improve the standard. Four stages and the four laws draw people＇ s congress system experiences, the study of people＇ s congress system in future developments of great significance.

Analysis of the Per Capita Generation of Municipal Solid Waste by Socioeconomic Strata in Veracruz, Mexico, Using a Statistical Experimental Design

The management of municipal solid waste （MSW） is currently one of the major environmental concerns in Mexico. Therefore, municipalities must develop local programs for prevention and integrated management of MSW based on the data of MSW generation; however, these are scarce and diffuse. It is known that the MSW generation is affected by many factors, including life level. Given the importance of having reliable data, the objective of this study was to determine the per capita MSW generation of a small urban locality in the state of Veracruz and test whether there were significant statistic differences of per capita M SW generation among the life levels. The households were randomly sampled according to the Mexican standard of reference and were classified as popular, middle and residential. The per capita MSW generation determined was 0.355 kg·inhab^-1.day^-1. This value was lower than the value estimated by the national reference, suggesting that it might be overestimated and consequently lead to errors in estimating installations costs for the MSW treatment. The result of the experimental design revealed that there were significant statistic differences in the per capita MSW generation among the three socioeconomic strata. This study will allow the municipality to establish better strategies within the municipal program and differential rate for the provision of public clean service and it also provides a solid basis for future research under similar conditions.