会计专业毕业论文-浅析工业企业生产成本控制.doc

泰州职业技术学院 毕业论文浅析工业企业生产成本控制专业名称：会计电算化 班级：11会计1班 学生姓名： 学号：1105030034 指导老师： 职称： 讲师 经济与管理学院 二一四年三月目 录一、工业企业生产成本控制中存在的问题2（一）企业采购材料的问题2（二）材料保管与领用的问题3（三）人工成本的问题3（四）制造费用归集和分配的问题4二、工业企业生产成本控制改进的对策5（一）针对采购材料问题的对策5（二）针对保管与领料控制的对策6（三）针对人工成本问题的对策7（四）针对制造费用核算问题的对策8三、结束语9四、参考文献9毕业论文：浅析工业企业生产成本控制浅析工业企业生产成本控制【摘要】成本管控在企业的整个流程中起着关键因素，降低成本增加效益是企业的宗旨。产品的生产成本就是指产品在生产过程中所发生的各种费用。计入产品成本的生产费用按其用途不同，可进一步划分为若干个项目。这些项目作为产品成本的构成内容，会计上称为成本项目。成本项目的内容具体一般可分为直接材料、直接人工和制造费用等。任何一种成本管理方式都不是一成不变的，它会随着社会的发展和环境的变化而不断变化。目前，工业企业生产成本还存在采购和领料的欠缺、缺乏对供应商全面长远合作意、制造费用错误归集等问题，加强成本领用控制，提高劳动生产率和设备生产率，注重企业技术管理工作，以促进成本控制的有效实施，促进企业的健康协调发展。所以，要以发展的观念去研究生产成本管理方式，不断创新，以适应形势发展的需要。【关键词】企业 采购材料 人工成本 制造费用一、 工业企业生产成本控制中存在的问题随着经济的发展，社会竞争可谓是越来越激烈。社会上各企业间无形的战争也是如此，而对于任何一个企业来说，成本的有效控制将直接决定该企业在整个行业中的竞争力。成本高低的控制决定了企业能否健康良性的发展，因此认识现阶段各工业企业在成本控制上普遍存在的一些问题具有重要意义。现代成本管理是应该包括财务成本管理、生产成本管理和组织成本管理在内的一种宏观的成本管理。生产成本管理是传统成本管理的核心内容，但是不得不承认生产成本管理在现代成本管理中仍然扮演着很重要的角色。企业生产成本控制主要分事前、事中和事后成本控制以及产品流转中的成本控制。（一） 企业采购材料的问题1、采购人员的综合素质不高，采购绩效评估制度不健全在动态的市场经济环境下，工业企业物资的采购价格和供应数量经常变动。采购计划安排不合理，造成库存短缺或积压，可能导致生产停滞或资源浪费；采购人员是企业采购工作的执行主体，因此，采购人员的素质高低，会直接影响企业采购的效率，质量和效益。当完成一项工作后，如果不对之进行有效的相应的评估，就不会找到现在工作的不足，也不会为之将来的工作提供借鉴，当然采购工作也是一样。采购验收不规范，付款审核不严，可能导致采购物资、资金损失或信用受损。2、供应商不稳定，采购成本增加供应商很不稳定，当物资短缺时，很难找到令人满意的供应商，价格过高，影响企业的正常生产，当物资供过于求时，许多供应商蜂拥而上，争相推销自己的产品，但公司缺少的是稳定的、与公司长期保持密切合作关系的供应商。供应商选择不当，采购方式不合理，招标或定价机制不科学，可能导致采购物资质次价高，出现舞弊行或遭受欺诈。3、原材料质量低劣，技术落后表面看来，原材料好像无足轻重，实际却是至关重要。原材料质量低劣，会增加材料消耗，造成废品、废料增加，使得材料成本数量差异向不利方面扩大。原材料质量不好，也会影响生产效率，耗用更多的工时使直接人工成本效率差异向不利方面扩大，同时工时增加，也使变动制造费用效率差异向不利方面扩大。每种材料都有其生命曲线，包括发生、发展、成熟及衰退四个阶段。而衰退主要是因为新材料的竞争。科技发展，使新材料、新技术代替旧材料、旧技术。原有的材料已经不能满足生产需求，而且随着技术的发展，旧材料的成本会相对增加。（二） 材料保管与领用的问题1、物资储备不合理，仓库核算不实库存控制是企业物资管理核心之一，仓库的计划管理准确预见性很重要。目前在库存控制方面存在两种现象：一种是企业的库存量过大，有的物资早已淘汰，超储积压，占用大量库存资金，也为盘点、清理、对账等工作带来不便。另一种是库存短缺，影响到企业的生产，增加急用料，使物流成本上升，影响企业正常营运。企业材料发出数量计算方法随意改变；对所有权不属于本单位的存货，混同于本企业存货进行收发业务；有的先销后进，使存货在会计结账期间出现赤字结存数和赤字余额；不按照领料单、商品销售计划、订货数量发货，造成人为多领用或多发出存货；存货发出业务会计记录不正确。2、领料管理不善，造成严重浪费企业缺乏控制，要领多少就发多少，有些材料被某些人顺手牵羊占为己有；有些部门的边角废料不注意回收，任其流失。没有考虑企业生产经营计划和当前库存等因素领用材料过多或者短缺，直接导致存货周转成本增加或生产中断出现误工现象。材料发出和领用管理机制欠缺，相对减少了材料耗用的限制和控制，增加了材料的浪费现象，加大了成本和提高了废品概率。（三） 人工成本的问题1、人工成本的投入产出不对称人工成本，是众多企业普遍关注的一个重要问题。由于市场竞争激烈，信息化、技术化发展日新月异，多数企业对占制造成本比重不多的人工成本没有引起足够的重视，没有通过挖掘内部潜力，科学地构架企业管理体系和运行模式，合理地搭配具有优劣互补、和谐高效的员工素质结构。企业冗员过重，内部富余人员较多，效率低下，长期以来，人们一直认为低廉的劳动力是我国企业的竞争优势所在，但是通过研究发现，虽然我国生产业的劳动力低廉，但是其劳动力的使用效率比较低下，这不仅降低了工业产品的市场竞争力，而且严重制约了我国工业的产业升级。而且在调控管理上造成人工成本的增大，人工成本管理多头化，控制与管理人工成本的单位有计无法相互制约，也缺少成熟的考核体系和控制手段，在调控管理上造成了人工成本的增大。2、企业人力资源配置不当，岗位职责不清不少企业在人力资源管理中，没有从员工的个人兴趣、爱好和特长出发，忽视员工主观能动性的发挥，加之缺乏竞争的薪酬制度，严重影响了员工的工作积极性，导致工作效率低下。同时，企业在制定岗位分工时，岗位职责不清、权责不明，员工存在着吃大锅饭的现象，不利于企业的健康发展。（四） 制造费用归集和分配的问题1、制造费用的归集错误所谓归集，就是将符合“制造费用”性质的各种费用记入到该账户的借方。两种极容易出现的错误做法是：一是根据成本核算对象设置“制造费用”账户。比如说，某车间生产甲、乙两种产品，为甲、乙两种产品分别设置“制造费用”账户，这样做使得成本核算工作很繁琐，很不符合实际核算做法。二是车间生产单一品种产品时，认为设置“制造费用”账户没有必要。在对车间生产费用核算时，“生产成本”账户和“制造费用”账户承担的核算任务大同小异，即 “生产成本”核算全部的内容。导致“生产成本”账户混乱。2、制造费用分配标准单一由于制造费用的组成内容包括性质和用途完全不同的费用，如制造费用中有一 部分属于基本费用，它与产品的工艺过程有直接关系，如机器设备的折旧费、修 理费、租赁费；也有一部分属于一般费用，它与组织和管理生产发生直接联系，如管理人员的工资、福利费、办公费等；也有一部分属于与产品检验有关的费用， 如试验检验费；也有一些与原材料的处理有关的费用，如运输费、搬运费等。现行制造费用分配标准主要有生产工时、机器工时、直接人工成本和直接材 料成本等实际工作中通常采用上述单一标准进行分配尤以生产工时和直接人工 成本最为普遍采用这种单一分配标准分配制造费用有悖于费用分配的合理性原 则。企业如果只采用单一的标准分配制造费用，无法客观的反映费用与成本的因果关系，导致成本信息的失真。二、 工业企业生产成本控制改进的对策（一） 针对采购材料问题的对策1、提高采购人员的工作素养，实行采购绩效评估制度要保证采购工作的顺利进行，在企业内部应建立一个高效率、团结协作的采购团队，不同的团队成员发挥不同的采购功能。首先培养采购人员具备成本意识、精打细算的价值分析能力。其次，培养采购人员有较好的表达能力、良好的人际关系和专业知识。在品德方面，采购人员必须以企业利益为重，恪守职业道德。要时刻注意不要出现缺料或缺货的情况，负责按时调度所需的货物和物料，是企业的生产经营活动正常进行。越来越多的管理者认识到一个采购部门在整个企业中发挥的巨大作用。因而，定期合理的评价采购部门的绩效可以节省费用，直接增加企业的利润。采购人员的工作绩效评估方式可以是定期和不定期两种。定期评估是年终按实际达到的程度加以考核分析，比较客观公正。不定期评估是以专案的方式进行，适用于新产品开发计划、成本降低的专案。2、加强供应商关系管理合理的选择供应商，充分发挥创造性采购的作用。对于供应商的选择与评估比较关键的一点就是要求产品质量稳定，还有供应商的服务质量、管理质量。对供应商进行选择和评估之后，应该对他们分别家里档案，便于对供应商分类管理。建立企业与供应商的战略伙伴关系，这是一种基于互相信任，通过彼此间的信息沟通，实现风险共担和利润共享的一种企业合作关系。双方通过精诚合作所产生的利润比各自独立运作所产生的利润大，因而，只是一种双赢的企业营运策略。要与供应商长期保持供需双赢的合作伙伴关系，可以采取激励机制，而利用价格激励机制使供应链利润的合理分配有利于企业和供应商的合作的稳定。3、严格把关原料质量，更新材料、技术凡购进的所有原材料，不论在采购、运输、存储、加工、使用过程中有多少管理环节，企业都严格按规范及要求的频率和方法进行检测，逐级报验，有关人员对原材料负质量责任。各类原材料在采购、运输、存储、加工、搬运和使用过程中，要保证其质量不受损坏。原材料存储要建立入库、出库台帐，做到帐物相符。入库、出库、试验、加工、使用记录台帐一一对应，保证原材料使用过程的每个环节可溯源。原材料采用进场流转单制度，由物资部门委托试验室对进场材料进行检验，合格后下发进场材料流转单并上报监察人员抽检。 采用新材料，代用材料。材料成本控制要不断发现和采用新材料，代用材料，改革材料加工工艺，综合利用和加强废 旧材料回收，充分发挥材料的使用效能，提高材料利用率，降低材料成本。企业采用新工艺、新技术、新材料或者使用新设备，当对相关的从业人员进行专门的安全生产教育和培训，使其掌握相关的安全规章制度和安全操作规程，具备必要的安全生产知识和安全操作技能。（二） 针对保管与领料控制的对策1、 构建进销存管理系统（ERP），合理储备物资系统投入使用后，将减少公司管理部门的劳动量，改善企业内部以及整个供应链各环节的管理、调度及资源配置，使得管理合理规范。尽量合理地控制物流，尤其是材料库存的控制，将材料控制到只在需要的时候向需要的部门按需要的数量，提供所需要的物料，即其既防止物料供应滞后于对他们的要求，也防止物料过早地出产和进货，以免增加库存，造成存货的积压。合理库存可以使企业整体运作变得更为高效顺畅。因此，对库存进行有效的控制管理，合理安排物资品种和储备比例尤为重要。首先，建立物资计划例会制，督促各环节及时处理计划、接收反馈的信息、协调解决出现的问题。其次，要求业务人员加强物资计划工作，明确职责，确定相应的程序。接到物资需求计划后，物资供应部门在了解需求特点的基础上，保证确定性需求的及时供货；并结合库存情况设定安全库存来应对储备需求，主动对接，及时落实货源，确保物资供应。2、采用零库存法，减少资金占用构建信息密集型企业是实现零库存的基础。这种新型企业，可以打通企业与用户间的商流信息，打通企业与供应链资源间的物流信息，从而实现企业整个信息流的通畅，降低甚至消除物料业务链上的“滞留”。寄售是企业实现零库存资金占用的一种有效方式，这种方式已被海尔成功运用。利用寄售库存，力求把维护库存的财政负担转嫁给上游供商，而仍将保持同样的安全库存。3、实行限额领料制，加强材料成本定额管理限额领料制又称定额领料制，它是按规定限额领发材料的一种管理制度，也是企业用以控制材料消耗的一种手段。采用限额领料制，要根据产品产量计划和材料消耗定额确定每月的材利领佣限额。采用限额领料制，可以随时反映材料领料差异情况，发现问题及时采取措施加以控制。限额领料发出后并不一定全部耗用，因此，领料过程中也必须防止一次领用过多的现象。只有这样，才能促进合理、节约地使用材料，降低材料成本。4、建立有效的管理机制对于多报不领或以领代耗的情况，应由用料单位和物资供应部门的相关人员进行沟通，建立一个对于多方都有效的约束管理机制。对于出现的缺货、或者库存物资过多的问题，不仅仅追究某个部门的责任，其他部门相关的人员也应承担责任。否则用料部门多报计划，物资供应部门全部采购，无法彻底解决库存居高不下、物资供应部门的仓库与用料单位的小库并存的问题。5、及时处理库房积压的废料物资供应部门应经常对库存需要进行调整，对于多年不动的物资、超过使用年限的物资进行处理报废，减少资金占用。积压物资的处理应形成制度化和常态化，及时消化企业的不良资产，为企业减负。（三） 针对人工成本问题的对策1、加强调控管理，提高人工利用率由于工业企业的产出较为一定，所以为了提高人力资本的产出比率就要提高人工成本效率，而不是降低工人的工资福利水平，我们可以从三点入手：第一，将人工成本中的隐性成本显性化，实现人工成本完全货币化，只有这样才能对劳动力使用成本进行计量，才能真实反映企业对于人力资本的投入。第二，对人工成本进行全方位的控制，包括事前，事中，事后。及时的对不需要的临时雇员进行剪裁，以及工艺的完整度精确度都要进行全面的控制，合理配置劳动力，充分发掘劳动潜力。第三，加强调控管理。实行人工成本控制是强化管理的重要手段，就是从人工总成本上进行计划和调控，它既要考虑企业经营目标和利润的实现，又要兼顾增加员工收入、调动劳动者积极性，还要考虑人工成本的合理投入，确保人工成本比率指标保持在有竞争力的水平之上，才能利于人力资源开发与管理创新，形成企业生产经营的良性循环。2、优化企业人力资源配置，降低企业的人工成本企业在经营过程中，应重视人力资源管理工作，建立有效的绩效考核机制，以规范人工成本的结构。企业应注重“以人为本”的管理理念，根据员工的个人兴趣、爱好和特长，合理分配岗位，以增强员工的工作热情。在人工成本结构中，工资占有最重要的比例，也是最能激励员工的因素。企业应以有效的绩效考核机制，调整企业的工资分配，以有竞争力的工资水平来调动员工的工作积极性，这样不仅能减少企业人员的流失，还能极大提高企业的生产效率。再者，企业应明确规定岗位职责，减少因职责不清而产生的相互推诿现象。3、单独设立人工成本的会计核算科目在财务会计的核算科目中，人工成本的会计核算项目比较分散，给人工成本的统计分析带来了很大的困难，使人工成本的统计结果缺乏准确性。为了方便准确的统计人工成本，在会计核算中设立“人工成本”一级科目，将人工成本的所有项目进行汇总，使企业人工成本资料档案化、条理化，便于统计分析。（四） 针对制造费用核算问题的对策1、制造费用正确的归集一是根据成本核算对象设置“制造费用”账户。正确的做法是为这个车间整体设置一个“制造费用”账户，在归集到一定程度后，再将总制造费用在两种产品之间进行分配。二是车间生产单一品种产品时，设置“制造费用”账户是有必要。因为在对车间生产费用核算的时，“生产成本”账户和“制造费用”账户承担着不同的核算任务，即“生产成本”核算那些与产品产量密切相关的直接生产费用，“制造费用”核算那些与产品间接相关的间接生产费用。到月末，再由“制造费用”账户向“生产成本”账户分配结转，进而在“生产成本”账户中自然地反映出构成产品成本的两个层次所以即使生产单一品种的产品，也需要设置“制造费用”账户以配合“生产成本”账户的核算。2、 选择合理的制造费用分配方法采用多种分配标准分配制造费用，不仅可以提高每一分配标准与所分配的制造费用之间的相关程度，而且可以保证制造费用分配的合理性和正确性。具体做法是先将制造费用的构成细分量化为车间管理人员工资、职工福利费、机物料消耗、差旅费、加工费、辅助生产转入等若干项目，然后再分别不同特性类别的制造费用选择各自恰当的分配标准进行分配。采用与制造费用中各种费用最相关的分配标准进行分配，可以增强费用与分配标准的相关性，提高制造费用分配的合理性与正确性，从而保证成本计算的准确性，真实反映产品成本水平，更好地为企业成本管理和经营决策服务。三、 结束语工业企业成本控制是一项复杂的工作，成本的高低取决于诸多因素，既有人为因素，也有自然因素。在成本控制中会有许多问题，我们需要正确的对其进行分析，针对性的制定相关策略，才能一步一步解决这些问题，减少企业成本，提高企业效益。成本控制不是一朝一夕，随着经济的发展，企业在发展，影响成本的因素也在不断变化，而且越来越多元化、复杂化，所以企业在控制成本这一方而必须与时俱进，企业成本控制人员需要不断学习，完善自身专业技能，在工作中采用理论和实际相结合的办法，严格把关好成本控制工作的每一个环节，特别是对于市场的把握。做好成本控制，企业才可能在激烈的竞争中立于不败之地。四、 参考文献1冯亮.对当下工业企业成本控制中所存在的问题探讨J.商.2013（12）.2王丽敏.我国工业企业生产成本控制现状及发展趋势探讨.J.财税纵横.2011（13）.3张媛媛.浅析企业生产成本控制.J.会计之友.2011（5）.4郑俊萍. 企业成本管理现状分析.J.科技文汇.2011.065白石. 工业企业制造费用核算的探讨.J.商业会计.2010（20）6信莹、高冰、王宏光. 浅析人工成本管理的问题与对策.J.2010（07）为你提供优秀的毕业论文参考资料，请您删除以下内容，O(_)O谢谢！2 Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the seven-day Chinese为你提供优秀的毕业论文设计参考资料，请您删除一下内容，O(_)O谢谢！National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and accommodation prices, with the possibility that there will be no rooms available. It is also common that youllwait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the week-long holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the upcoming Golden Week it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the recommended travelling route, China Inner Mongolia Arxan Hailar Manzhouli. It is also the joint of the four prairies across the Sino-Mongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of gorgeous colors all the year round - the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name Haren Arxan means hot holy water in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the countrys largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You cannot miss out the Autumn of Arxan. It is definitely the best with brightly-colored scenery full of emotions. Autumn in the northern part of the country comes earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland. Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder. The silver birch turns golden, while the larch is still proudly green. You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the woods as its time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If itrains heavily on Saturday night, some elderly Chinese will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi, or the Seventh Night Festival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sister-in-law. But she disliked and abused him, and the boy was forced to leave home with only an old cow for company. The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth. Among them was Zhinu, the most beautiful fairy and a skilled seamstress. The two fell in love at first sight and were soon married. They had a son and daughter and their happy life was held up as an example for hundreds of years in China. Yet in the eyes of the Jade Emperor, the Supreme Deity in Taoism, marriage between a mortal and fairy was strictly forbidden. He ordered the heaven troop to catch Zhinu back. Niulang grew desperate when he discovered Zhinu had been taken back to heaven. Driven by Niulangs misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BC-AD 220). Traditionally, people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as the Begging for Skills Festival or Daughters Festival. In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to become pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentines Day on February 14, characterized by bouquets of roses, chocolates and romantic candlelight dinners, than they do about their home-grown day for lovers. Even Qixi is nowadays referred to as the Chinese Valentines Day. More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries. Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way, that is, if people even know on which day Qixi falls. There are ready reminders dotted about, in the form of big ads saying Sales on Chinese Valentines Day! in shops, hotels and restaurants. But few young women will mark the festival with their boyfriends, or take part in traditional activities to pray for cleverness. A large-scale of exhibition on the Silk Road opened to the public in the National Museum on Thursday. The exhibition displays more than 400 treasures from Shaanxi province, Gansu province and 14 other regions. It is largest scale exhibition that shows the history of the Silk Road in recent years. AsAPECis going on in Beijing, the exhibit aims to show the world this brilliant section of history. The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent. It connected the West and East by linking traders, merchants, pilgrims, monks, soldiers, nomads, and urban dwellers from China and India to the Mediterranean Sea during various periods of time. I met my dear hubby in 2009 the second year I was in my school and it was the first year when he came here. We became colleagues. And there was nothing special happening during that year. He was just a kind and humble brother graduated from the same college as me. But we did not know each other till he became my colleague and his office desk was just in front of me. There was only a glass between us. So actually we could see each other when we both look up. But it is not the main reason that really draws us close. How we become close to each other was something seems quite natural. We went out to play badminton with other colleagues and we sometimes chatted for a while. He is a man of few words but somehow sometimes will say something really humorous. Then one day, to my great surprise, I found a pot of beautiful flower on my desk. It was just the flower I had talked about with my colleague the other day, and I thought it was her who put the flower there. But the truth is not. It was the humble guy sitting in front of me. He just simply said ,”well, I caught sight of this flower and thought that its beautiful and you may like it”. I wonder why I was moved because of these simple words and present. Maybe it is the sincerity and the true self that impress me. I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there. Then later on, there were some little surprises once in a while. Once, there was something wrong with my drawer and I had complained about it unconsciously. And he fixed it for me. Then the other day, he placed several pink diamond roses beside the flower with a piece of paper saying” I love you more than I can say! Diamond stands for marriage, rose stand for love. I hope you are mine, become my wife. You are the only girl who I really want to spend the rest of my life to stand by.” Although there wer