财务

And the calculator and the network technique is implicating in all fields of the society. University is an important base of train academician; finance office is an important function department. It's an arduous task for finance officers of university that to integrate information technique and finance offices nicely, expedite the schedule of information programming, and introducing information network and advance software to finance offices, it is also clamant.

高校，是培养人才的重要基地，财务部门是高校的重要职能部门，如何把信息技术和财务管理很好地结合起来，把信息网络和先进的计算机软件技术引入财务工作，加快只能部门的信息化进程，是摆在每个财务工作者面前的重要问题，同时也是一个迫在眉睫的问题。

The first part is the introduction, which generally introduces the research purpose and significance of this thesis, the summary of the financial pre-warning researches both home and abroad, and the research main contexts and research methods; The second part is the comparison on the financial pre-warning methods existent, which compares the different methods by categories, makes a further analysis on the limits of existent methods, and proposes the improve thoughts of this research based on that; The third part is the basic theory, which makes a summary of the referent theories exerted on the research, and exposit the comparing mechanism of the grey prediction theory and the artificial neural network method concise; The fourth part is the frame work of the model, which illuminates the research designs step by step, such as the definition of the financial crisis, the method of sample select, the select and definition of the pre-warning variables, and makes an exposition of the establishment procedures of the whole models at last; The fifth part is the financial pre-warning based on the theory of grey prediction and artificial neural network, which mainly demonstrate the model establishment in the concrete, dividing into four part to carry out the part of pragmatic research integrally, building of indexes system, establishment of BP neural networks, dynamic financial pre-warning and test, analysis on the pre-warning result; The sixth part is conclusion, which sums up the main results of the whole research, clarifies the innovative points, and makes a discussion on the limits and future study directions of the research in this thesis.

其中，第一部分为导论，总括性概述本文的研究目的与意义，国内外研究综述，以及本文的研究内容和方法；第二部分为现有财务预警研究方法剖析，通过对现有预警方法进行分类比较，进一步分析现有预警方法的局限性，并在此基础上提出本文研究的改进思路；第三部分基本理论，对本文研究中运用的相关理论进行扼要概述，并简要阐述灰色预测理论与人工神经方法的融合机理；第四部分为模型研究框架，逐步阐释模型对财务困境的界定，样本数据的选取方法，预警变量的选取与定义等各个部分的研究设计，并对整体模型的构建步骤进行简要阐述；第五部分为基于灰色神经网络模型的财务预警，主要论述动态预警模型的具体实现过程，分模型指标体系的建立，BP神经网络的建立，动态财务预警与检验，以及预警结果分析四个部分全面阐述本文实证分析过程；第六部分为结论，总结本文研究得到的主要研究结论，以及本文研究中的创新之处，并对论文的不足与后续发展研究进行探讨。

According to modern enterprise system and the enterprise internal control theory, and based on extensive practical investigation and research, this thesis firstly analyzed product sale managements, financial affairs management, basic condition of organization construction and the existing problems, facing situation. Furthermore it demonstrated that it is imperative that the end product oil sale corporation of CNPC carries out the concentrated and unified business accountings of financial affairs and it brought forward the design of the reforger of varies business flows under the concentrated and unified accounting model of financial affairs. On this foundation, it analyzed the problems such as processing program of supply of final product oil, financial flow of sale commodity, processing program of sale fund final accounts, the recognition of the key of internal control, etc. Finally, some problems, which is worth paying attention to, have been carried on analysis and discussion, such as the control relation of the final product oil sale corp. and distributive corp. of regions and provinces, the balanced equivalent of centralization of state power and division of power, etc. during the course of putting into effect the system of concentrated and unified business accounting of financial affairs.

本论文根据现代企业制度和企业内部控制理论，在广泛实地调研的基础上，分析了中油成品油销售公司的产品销售管理、财务管理、组织结构等的基本状况及其存在的主要问题和面临的形势，论证了中油成品油销售公司实行财务集中统一核算势在必行，并对在财务集中统一核算模式下的各项业务流程再造进行了设计；在此基础上，具体对成品油供应的处理程序、销售商品的账务流程、成品油销售资金结算的处理程序、内部控制关键点的确认等问题进行了有针对性的分析和设计；最后，对在实施财务集中统一核算制度过程中，中油成品油销售公司与各区域、省市分公司的控制关系、集权与分权的平衡等值得注意的问题进行了分析和讨论。

At present, the question of classification of financial software exportation statistics, the region scope question to the financial software exportation statistics, the question of exchange controlling and the back of exportation tax is becoming hot spot. How to construct a science statistical system about financial software exportation become dayly urgence.

目前，财务软件出口统计分类问题、财务软件出口统计的地域范围界定问题、涉及到与此关联的外汇管理、出口退税等问题正成为我国财务软件研究的热点，如何建设科学完善的财务软件出口统计变得日益紧迫。

How to construct a science statistical systemabout financial software exportation become dayly urgence.

目前，财务软件出口统计分类问题、财务软件出口统计的地域范围界定问题、涉及到与此关联的外汇管理、出口退税等问题正成为我国财务软件研究的热点，如何建设科学完善的财务软件出口统计变得日益紧迫。

To maximize the net income of the institutional arrangement by equilibrating the agency cost and the financial synergy effect is not only the object of the financial control of enterprise group, but also is the implication of the financial control.

通过均衡代理成本和财务协同效应使财务控制的制度安排净收益最大化不仅是企业集团财务控制的目标，同时也蕴涵财务控制的机理。

This article utilizes qualitative and the quantitative investigation method construction finance early warning system, simultaneously also emphasized the financial crisis forewarns the system construction the cash current capacity analytic method; Thus causes the enterprise prompt discovery crisis, and formulates suits the enterprise the financial risk guard measure; Finally carries on the analysis and the research to the Luoyang Glass Limited liability company's financial crisis, has realized the theory and the real diagnosis research unifies.

本文运用定性和定量研究方法构建财务预警系统，同时又强调了财务危机预警体系构建的现金流量分析法；从而使企业及时发现危机，并制定出适合企业的财务风险防范措施；最后对洛阳玻璃股份有限公司的财务危机进行分析和研究，实现了理论与实证研究相结合。

Moreover, different subject is also interplaying in the social financial relations and reacting against each other. Therefore, the financial behavior subject is not rational man but reactive man in essence.

企业财务治理结构是企业作为独立的理财主体的重要内容，企业财务治理结构亦将与制度环境、个体之间存在着互动变化关系；财务行为激励机制是财务行为的动力机制。

Position SummaryResponsible for the all accounting function including payroll, expenditures, accounts payable and receivables, general ledger ,costing, all tax matters and declaration -control and adjust journal entries; maintain bookkeeping as per tax bureau requirement-perform on time month and year end closings including journal entries, financial statement, full set of taxation reports, account reconciliations, annual audit preparation.-prepare, analyze and track financial schedules, costing, statements, forecasts-handle relationships with national / local tax bureau, banks, auditors, administration-report and consolidate financial information with the parent company in Hong Kong

职位简述负责所有财务会计相关工作，包括工资结算，费用审核，应收及应付帐款，总账，成本核算，各类税务事项及申报等-负责会计分录及账务；各项帐务处理符合税务局要求-负责月度结帐及年度结账，包括帐务处理，财务报表，完整的税务报告，帐户分析，准备年度审计等-编制，分析和跟进财务结算安排，成本核算，各项报表及预测-与国税/地税局，银行，审计人员，行政机关等外部机构建立良好关系-对香港母公司的财务信息进行报告及编制合并报表

It is a mechanism that helps the enterprise find out the potential financial risk in advance and sends out early-warning signal to urge the management to take effective measures, seek the source of the deterioration of the financial position and prevent the enterprise from further deterioration. Makes the enterprise to set up a windbreak fence in front of risk.

它是要建立一种机制，使企业预先发现潜在的财务风险，并在财务危机发生前发出预警信号，督促企业经营者采取有效措施，寻找导致企业财务状况恶化的根源，阻止财务状况进一步恶化，使企业在风险面前树立起一道防风墙。

By the time of its fall, most of the prisoners were writers who had written against the corruptions of the government.

到它被攻陷的时候，里面多数的犯人是写了反对政府贪污文章的作家。

The most obvious variation to ovum morphological character was that the color was changed from light green to sepiaceous in embryonic development, and all the ovums were almost hatched after 96h.

在胚胎发育过程中卵的形态特征最明显的变化是颜色从淡绿到深褐色，卵在发育96h后卵基本全部孵化。