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Search Results: 1 - 10 of 149825 matches for " 杨萍 "
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会计信息系统课程的教学定位与创新
Teaching Orientation and Innovation of Accounting Information System
 [PDF]

, 陈琳
Creative Education Studies (CES) , 2013, DOI: 10.12677/CES.2013.12011
Abstract:
本文探讨了目前会计信息系统课程的目标定位与内容安排之间所存在的内在矛盾,从三个层次上分析了会计信息系统课程的目标定位与课程内容安排之间的关系,提出了不同的教学目标应与不同的教学层次进行有机结合的原则。同时为改善会计信息系统课程的教学效果,从教学内容、教学方式、教学实践上提出了相关的建议和措施。
This paper discussed the inherent contradictions between the course target and contents of accounting information system. It analyzed the relationship between the course target and content arrangements of accounting information system from three levels. It also presented that different teaching targets should be integrated with different levels of teaching. Finally, it put forward some relevant advices and proposals from teaching content, teaching methods, and teaching practice to improve the teaching effectiveness of accounting information system.
基于生命周期的高新技术企业纳税筹划研究
High-Tech Enterprises Based on the Life Cycle of Tax Planning
 [PDF]

李绍, 春雨
Modern Management (MM) , 2011, DOI: 10.12677/mm.2011.14050
Abstract: 新企业所得税法,新增值税、消费税、营业税暂行条例已在全国范围内开始实施,对于迅速崛起的高新技术企业而言,充分利用新税法的相关政策做好纳税筹划工作,是必须关注的重要问题。与一般企业相比,高新技术企业在进行纳税筹划工作的过程中具有其特殊性。论文基于新税法以及高新技术企业的税收筹划特点,分别从增值税、营业税、企业所得税的角度探讨高新技术企业在生命周期不同阶段中的纳税筹划思路。
New enterprise income tax law、the new value-added tax、consumption tax、business tax regulations have been implemented throughout the country, for the rapid rise of high-tech enterprises, the full use of the relevant policies of the new tax law to do tax planning work is an important issue to be concerned about. Compared with the general business, high-tech enterprises have their particularities in the process of tax planning. Based on the new tax law and the tax planning features of high-tech enterprises, from the point of value-added tax, business tax, corporate income tax,this paper discusses tax planning ideas of the high-tech enterprises in different stages of life cycle.
上市国企高管薪酬业绩敏感性结构化解析
Research on Executive Pay Performance Sensitivity Structure of Chinese State-Owned Listed Companies
 [PDF]

孙丽,
Finance (FIN) , 2016, DOI: 10.12677/FIN.2016.62008
Abstract:
本文以2006~2013年1001家国有上市公司为样本,通过动态面板数据构建多元回归模型对国有企业薪酬业绩敏感性结构化差异进行实证检验,比较了中央控股国有企业和地方控股国有企业在薪酬业绩上的不同表现,及国企高管业绩敏感性在行业上的差异。研究发现:(1) 我国国有上市公司高管薪酬与业绩存在相关性,但其薪酬业绩敏感性显著低于非国有上市公司;(2) 国有上市公司中,央企高管薪酬业绩敏感性显著低于地方国企;(3) 金融行业国有上市公司管理层的薪酬业绩敏感性显著低于其他行业。实证结果有助于明确未来国企薪酬改革政策的指向性,本文据此提出了多层次治理建议,对国企薪酬制度的进一步完善具有参考意义。
In this paper, the sample of the models includes 2561 China’s state-owned listed companies from 2006 to 2013 (including the 1001 state-owned listed companies). By constructing the panel data regression models, this research compares the difference between the executive pay performance sensitivity of central state-owned enterprise and that of local state-owned enterprises, as well as the difference of executive pay performance sensitivity of state-owned financial institutions and state-owned non-financial institutions. The study result shows that: (1) there is a significant cor-relation between the executive pay and company performance of China’s state-owned listed com-panies, but the executive PPS of state-owned listed companies is evidently lower than that of non- state-owned listed companies. (2) Executive PPS of central state-owned companies was significantly lower than that of local state-owned companies. (3) Executive pay performance sensitivity of state-owned financial enterprises was significantly lower than that of state-owned non-financial enterprises. When it comes to policy on executive compensation regulation of state-owned enter-prises, items should also be more targeted. This study offers reference for further optimization for executive performance appraisal system in state-owned companies.
焦虑障碍患者的依恋关系研究综述
A Review of the Researches on the Attachment Relationship of the Patients with Anxiety Disorder
 [PDF]

薛莹, ,
Advances in Psychology (AP) , 2013, DOI: 10.12677/AP.2013.31006
Abstract: 焦虑障碍作为常见的精神障碍之一,其心理学机制成为近年来研究的重点。本文首先介绍了依恋理论和焦虑障碍的概念,然后对焦虑障碍患者的依恋关系的有关研究作一综述
Anxiety disorder is one of normal mental disorders and its mental mechanism has become the focus of researches in recent years. This study introduced the theory of attachment and the concept of anxiety disorder firstly and then reviewed the researches on the attachment relationship of the patients with anxiety disorder.
真菌菌落示教标本的制备

微生物学通报 , 1992,
Abstract: 在医学微生物教学中,真菌占的比重不大,但实验准备工作却较繁琐。经实践,本人认为用以示教的真菌菌落如皮肤丝状菌,深部真菌,食物中毒性真菌的有关代表株,若经相应的培养基(沙氏或察氏培养基)培养出所需时期的菌落后,用棉球沾取甲醛溶液放置培养管内经37℃
2005年青岛摩擦学前沿研讨会通讯

摩擦学学报 , 2005,
Abstract: ~~2005年青岛摩擦学前沿研讨会通讯$青岛科技大学机械工程学院@杨萍~~
2005年青岛摩擦学前沿研讨会通讯

摩擦学学报 , 2005,
Abstract: ~~2005年青岛摩擦学前沿研讨会通讯$青岛科技大学机械工程学院@杨萍~~
2007年会计专业中级技术资格考试《经济法》复习方法介绍

财会月刊 , 2007,
Abstract: 会计专业中级技术资格考试《经济法》的考试内容看似容易,其实比较琐碎,其所涉及的法律制度较多,各章节之间的联系不够紧密,许多考生都只能靠死记硬背。如何才能更好地将《经济法》中的内容在短时间内理解?为了解决这个问题,下面笔者介绍两种比较可行的记忆方法。一、点线记忆法点线记忆法主要是通过树型归纳法对教材中具体而分散的内容进行总结,寻找其中关键的基本知识点和能够贯穿于知识点的线索。通过这条线索,将基本知识点一一对应连接,形成一个体系,然后对每一个基本知识点中的内容进行填充,最终将整本教材的内容全部覆盖。就好像一棵树,根是它的命脉,枝干是它生存的空间,而枝干上的树叶就是它一个个向外扩展的内容。
陕西关中城际铁路网规划研究

铁道工程学报 , 2012,
Abstract: ?研究目的:关中城市群是关天经济区的核心区域,关中城际铁路网的建设是促进区域协调发展、打造西部大开发战略高地的重大举措,对于发挥该地区的优势和引领作用,推动西北地区经济振兴,深入持续推进西部大开发,具有重大现实作用和深远的历史意义。借助关天经济区的批准设立,努力发挥以西安为核心的关中城市群的辐射带动作用。研究结论:在研究关中城市群位的特点、总体发展规划和关中城市群城市空间分布、产业布局规划、客流分布的基础上,确定线网主骨架。最终确定以宝鸡—西安—渭南为主轴,以西安为中心,向整个关中城市群辐射的“∨”型主骨架加环形为主的“环形+放射”形网络结构为推荐方案。
浅谈企业非经营性资产的划分及其管理

铁道工程学报 , 2003,
Abstract: ?为了加强企业中的国有资产管理,本文阐述了企业内部划分经营性资产和非经营性资产的意义和必要性,对非经营性资产作了界定和具体划分,对如何加强非经营性资产的管理作了详细的论述,并提出实例。
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