财务

The Management System for Listed Corporation was designed to release accouter from nitty-gritty activities of account working. The software can automatically analyze and accounting corporation's account, and make an accurate result.

上市公司财务管理系统的开发主要是让广大财务人员从繁琐的财务处理中解脱出来，让计算机对上市公司的财务进行核算和分析，以达到精确和迅速的效果。

Choosing financial policies must comply with the principles of time consistent and contingence to keep it accord with financial position and opportunity.

由于不确定性因素的存在，财务政策选择应坚持时间一致性与相机性基本原则，保持财务政策与财务状态、财务机会的协调一致。

With the sign whether the corporation is "special treated" or not, the thesis, basing on existing researches, selects the initial samples which are composed of 80 ST firms and 80 non-ST firms in two groups, besides, selects six non-financial data for supplementary and contradistinctive research.

以是否被特别处理为财务危机标志，本文本研究在借鉴已有研究成果的基础上，除了选取了80家财务危机公司和80家健康公司的财务数据作为开发样本，本研究还选取了6个非财务数据进行了对比补充研究。

To include the objective circumstance of financial accounting in extractive coal industry, the objective position, the basic postulate, the qualitative characteristics of financial reporting from effectiveness perspective.

主要研究煤炭采掘业财务会计客观环境、效益观视角财务报告目标定位、效益观视角财务报告基本假设和效益观视角财务报告质量特征。

It is the environment of financial management to decide the change of other elements and it is the financial management objectives as the logic starting point element and the basic clue is the financial management practice activity, so that it can put the tight logic relation of them in order, and construct the new financial management theoretical system after " entry to WTO", which have certain innovative.

首先，本文对"入世"后我国企业财务管理理论构成元素进行界定，共包括十二个元素，确定变动点元素是财务管理环境、逻辑起点元素是财务管理目标、基本线索是财务管理实践活动，从而理清它们之间相丘联系和伯互依存的严密逻辑关系，建立新的企业财务管理理论框架，具有一定的创新性

With the sample of the newest financial data of the company issued by the ST in 2006-2007, and the sample of the normal company at the same time, the study takes example for the financial data released by the listed companies and selects the ROE（Rate of Return on Common Stockholders'Equity ）, the sales net profit rate and the current ratio of three financial targets, which are discriminated and analysed with univariate method.

摘 要：本文以我国上市公司为研究对象，通过对上市公司财务危机的定义、财务危机与企业失败的关系、以及财务危机预警的研究，以2006-2007年上市公司最新一次被ST发布的财务数据为估计样本，以同期的正常公司为配对样本，选取净资产收益率、销售净利率和流动比率三个财务指标，运用单变量方法进行判别分析。

Firstly, this thesis analyzes the economic circumstances of enterprise and put forward the question of financial risk warning management. Secondly, it gives the research value and significance and the research actuality at home and abroad. Thirdly, author define the enterprise financial kind in this thesis by means of introduce the meaning and Victorianism of enterprises financial risk and systematically analyze all financial risks.

首先从企业所处经济环境出发，提出财务风险预警管理问题，阐述了其研究价值和意义，并对国内外相关的理论研究进行了简要综述；其次通过介绍企业财务风险含义、特征等相关内容，界定了对企业财务风险的分类，分析了各类财务风险；第三，阐述企业财务预警系统的理论模型，包括构建原则、工作内容及流程、方法体系。

This dissertation provides that the financial behavior mechanism is a special economic running mechanism in terms of a complete organism with triadic reciprocal causation and interplay among financial behavior selection, subject and environment, which has the control and readjustment function to the financial activity and even the total social economic activity. Chapter One: Introduction. This chapter provides the research objects, research methods and the structure of this dissertation.

因而，深入剖析财务行为的本质，全面揭示财务行为主体、理财环境与财务行为选择的内在联系，对理性选择研究范式进行彻底革命，就成为当前财务行为理论以至整个财务理论研究所必须解决的根本问题之一。

At present,the system of countryside financial affairs can't implement effectively,the countryside financial management is chaotic ,the personnel's quality are not high,the countryside financial affairs can not work normally, and the phenomenon of untidily expenses is more fierce to more perform, the supervision of countryside financial affairs is lack of power .

目前，农村财务制度落实不到位，财务管理混乱，农村财务人员素质不高，财务工作不规范，乱开支现象愈演愈烈，农村财务工作监督乏力

So the logic construction of this paper is that: Based on wider references of the domestic and international related research cultural heritage, the author expounds the actual state and scarcities of financial reporting in our country, points out that we should improve our financial reporting in theoretical and practical levels.

第二章我国企业财务报告的现状、改进的必要性及目的这一章首先从企业财务报告的内涵及其历史演变谈起，详细分析了现行企业财务报告的内在结构及各组成部分之间的相互关系，指出随着经济环境变迁和信息使用者需求的变化现行财务报告出现的缺陷和不足之处，论述了我国改进企业财务报告的必要性及目的。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。