机械类上市公司现金流量质量分析.doc

机械类上市公司现金流量质量分析 机械类上市公司现金流量质量分析(8800字) 摘 要：本文通过对湖南机械类上市公司的现金流量的充足性、稳定性、成长性的分析，来研究湖南机械类上市公司现金流量质量的好坏；通过对全国机械类上市公司行业现金流量的指标与湖南省机械类上市公司的指标进行比较 .机械类上市公司现金流量质量分析(8800字)摘  要：本文通过对湖南机械类上市公司的现金流量的充足性、稳定性、成长性的分析，来研究湖南机械类上市公司现金流量质量的好坏；通过对全国机械类上市公司行业现金流量的指标与湖南省机械类上市公司的指标进行比较分析，从而得出相关结论；并从2007年到2009年湖南省机械类上市公司现金流量指标的变化来分析企业现金流量质量的好坏。关键词：上市公司；湖南；机械类；指标  Analysis On Cash Flow Quality of machineryListed CompanyAbstract: This article through to hunan machinery of cash flow of the listed company adequacy, stability, growth, to study the analysis of hunan machinery listed company cash flow quality is good or bad; Through to the national machinery industry cash flow of the listed company index and hunan machinery listed company index for comparative analysis, thus draw relevant conclusion; And from 2007 to 2009 hunan machinery listed company cash flow index variation to analysis enterprise cash flow quality. Key words: The listed company；Hunan；Machinery；Index 中国电影海外市场拓展研究(选题审批表,任务书,开题报告,中期报告,毕业论文字)摘 要：电影产业作为文化产业的重要组成部分，对国家的经济发展发挥着越来越重要的作用，尤其是在发达国家。中国电影产业近些年在全球化的趋势下发展势头迅猛，但在拓展海外市场的过程中也遇到了不少的问题。本文将从中国电影产业发展的历程着手，讨论中国电影拓展海外市场的优势和劣势，用理论联系实际来研究中国电影拓展海外市场的策略，最后再对中国电影拓展海外市场进行展望。关键词：全球化；中国电影；海外市场；政策；策略The Study Of Chinese Film Overseas Market ExpansionAbstract:The film industry is playing an increasingly important role in the economic development of the country as an important part of cultural industries,especially in developed countries.Chinese film industry in recent years has the rapid development momentum under the trend of globalization,but in the process of expanding overseas market also encountered many problems.This article started from the history of Chinese film industry to discuss the advantages and disadvantages of Chinese film expanding overseas market.I will integrate theory with practice to study the strategy of Chinese film expanding overseas market,and finally look into the future of the tendency of the overseas market expansion about Chinese film. Key words:globalization;Chinese film;overseas market;policy;strategy 会计准则变迁背景下会计信息质量研究(字)摘  要：作为会计信息的一种管制，会计准则的变迁对会计信息的影响毋庸置疑，高质量的会计准则是高质量会计信息的必要条件，财政部于2006年2月发布了新企业会计准则，新会计准则的实施是否提高了我国企业会计信息的质量是一个值得探索和研究的问题。本文通过对会计盈余管理来探寻新会计准则对盈余管理是否起到有效抑制作用，从可靠性角度说明新会计准则对企业会计信息质量的影响，通过构建可操控性应计利润的大小评价指标体系，对样本上市公司会计信息质量进行了考察，通过实证研究评价会计信息质量，得出结论。关键词：会计准则变迁；会计信息质量；会计盈余管理；可操控性应计利润Investigation about the Accounting Information Quality Based on the Changes of Accounting Standards Abstract: As a control of accounting information, changes in accounting standards have undoubtedly influenced accounting information and high accounting standards are the necessary condition for high-quality accounting information. The Ministry of Finance released new standards of enterprise accounting in February, 2006. Whether the implementation of the new accounting standards improves the quality of accounting information in China is worth exploring, and researching. The article explores whether the new accounting standards effectively restrain surplus management through the study of the surplus management. From the perspective of reliability, it will analyze the effect of new accounting standards on accounting information of enterprise. The first study constructs index evaluation system of manipulable accruals, then investigates the quality of accounting information of the sample listed companies, and finally evaluates the quality of accounting information by means of the empirical study. In the end, the series of study arrives at the conclusion. Key words : Changes in accounting standards; Quality of accounting information;            Accounting earnings management; Accruals can be manipulative 摘    要当代，随着科学的不断进步和经济的迅速发展，一些制造已经开始实行自动化生产、电脑辅助设计、电脑辅助制造，这些高度自动化的先进制造带来了先进的管理思想和管理技术。在新环境和新形势下，一些传统的管理会计的方法已经不能适应企业发展的要求，面对这种情况，需要依靠新的方法和技术去解决生产经营中面临的问题。而作业成本法在先进制造企业中的应用正好适应了这一发展的要求。   目前,作业成本法在我国企业中的应用日益显得突出,但是其应用还不是很广泛。本文就管理会计方法中的作业成本法作以详细探讨。首先，从作业成本法的基本理论入手，对该方法的内涵、特点以及实施的基本步骤进行了分析，有了初步的了解。作为管理会计的一种新的先进的方法，最重要的是要在企业中得以实际的运用。其次分析了作业成本法在企业中应用的总体状况、适用条件、可行性以及应用中应注意的问题几个方面,说明企业应该如何具体更好的实施这种先进的管理会计方法。只有找到问题产生的根源，才能很好的解决问题，有效地实施，从而为企业服务，创造更多的价值，实现最终的财务目标。 关键词: 管理会计，作业成本法，作业Search of Managerial Accounting MethodAbstract Today, in the wake of the swift development of scientific knowledge and economy continuously progress, some manufacture the business to have start putting into practice automation manufacture, the design is assisted by the computer, the computer is supplementary manufacture, the well-developed fabrication business of these high automations brought well-developed managerial ideas and the managerial technique . Be living in the fresh environment and the fresh condition, some the tradition managerial accounting method means can not adapt to the business development demands, confront this kind of situation, need to depend fresh means and technique to resolve to give birth to the problem that in the management is confronted with. Application that but the activity-based costing is living in the well-developed fabrication business exactly adapted to this the development demand.Recently, activity-based costing has planned more important role in our enterprise, but it is not use widely. There has a research about managerial accounting of activity-based costing in the paper. The original managerial accounting method, especially adjusting the activity-based costing acts as detailed probes into. First, the fundamental theory through the activity-based costing is begrimed with, to that the means connotation. The analysis has been underway to the fundamental move of distinguishing feature along with implementation, there was the preliminary comprehension. As managerial accounting one kind of fresh first-in means, in the most significant is will the be living business may be actual the application. Second analyzing the activity-based costing is living the total situation which in the business used, term is applicable. The problem ought to pay attention to in feasible quality along with the application several respect directions business should be how concrete better implements this kind of well-developed managerial accounting method. Merely find problem the person, who comes into being the source, can be very good the settlement problem, effectively implement, thereby in the interest of the business serves, produce even more value, achieve the ultimate financial affairs tarter. Key Words:  Managerial accounting, Activity-based costing, Activity目    录   字 1  绪论    12  管理会计含义    43  管理会计的方法    64  作业成本计算    84.1  作业成本计算的基本理论    84.1.1  作业成本法的涵义    84.2  作业成本计算的特点    94.3  作业成本计算的基本步骤    105  作业成本法的应用    125.1作业成本法在我国企业中应用的总体状况    125.2  作业成本法在企业中的适用条件    125.3  我国先进制造企业具有应用作业成本法的可行性    135.4  案例：作业成本法在新兴电瓷厂的应用    135.4.1  分析企业的内外部环境，制定竞争战略    145.4.2  进行成本动因分析，有步骤地实施作业成本计算法    14 5.4.3  运用价值链分析，与上下游企业实现双赢    155.5  在我国企业中推广作业成本法应注意的问题    165.5.1  作业成本法的实施情况    165.5.2  企业推行作业成本法，必须结合自身的具体情况    16结论    18致谢    19参考文献    20附录    21参考文献1王琳管理会计M大连：东北财经大学出版社，1998: 2-5.2乐艳芬管理会计M上海：上海财经大学出版社，2004: 7-163李来儿现代管理会计M北京：经济管理出版社，2001: 11-214杨杰，吴学军管理会计M北京：中国时代经济出版社，2000: 488-515.5钱文菁，陈永丽，赵天民，胡志强新编管理会计学M上海：立信会计出版社，2003: 220-2306余恕莲管理会计M北京：对外经济贸易大学出版社，2000:46-547刘运国，梁德荣，黄婷晖管理会计前言M北京：清华大学出版社，2003：17-25.8葛家澍，余绪缨，陈荣凯管理会计M北京：中国财经出版社，1996: 18-22 9秦洪珍管理会计教程M上海：立信会计出版社，2004: 313-319.10张培莉，王俊秋新编成本会计学M上海：华东理工大学出版社，2002: 202-21211欧阳清，杨雄胜成本会计学M北京：首都经济贸易大学出版社，2003: 641-65512欧阳清成本会计学M大连：东北财经大学出版社，1999: 632-64513美Leslie Chadwick. Management accounting M北京：中国人民大学出版社，1998: 134-143.14美 Ronald W. Hilton. Managerial Accounting (5th Edition)M北京：机械工业出版社，2002: 188-197.15美HarrisonHorngren .Financial Accounting (4th Edition)M.北京:清华大学出版社,2003: 356-267 摘要信仰是人们对待的一种宗教般的虔诚的态度，它是法治的心理基础和内在驱动力。当前中国存在法律信仰的危机，其思想上的根源是中国文化传统中把法律当作处罚而畏惧法律，德主刑辅的观念使许多人轻视法律的作用，其制度上的根源在于法制的不健全，造成许多违法的现象得不到处理，从而使人们怀疑法律的正当性及其效力。中国要想克服法律信仰的危机，必须加强法制教育，同时提高立法质量，实行依法行政，实现司法公正，这又有利于法治建设的成功。关键词：法律信仰     危机    法治On Chinas legal crisis and its belief in the rescueAbstractLegal belief is people treat the law as a religion of the pious attitude, it is the psychological basis of the rule of law and internal driving force. Chinas current legal existence of the crisis of faith, their ideology is the root of traditional Chinese culture in the law as a punishment and fear of the law, Zhu Xing Fu Germany to the concept of many people underestimate the role of law, the system is rooted in the rule of law is not perfect , Resulting in many offenders are not dealing with the phenomenon, so that people doubt the legitimacy and effectiveness of the law. Chinese law in order to overcome the crisis of faith, the need to strengthen legal education, while improving the quality of legislation and implementation of administration according to law and justice, and help build the success of the rule of law. Key words：legal belief，Crisis，The rule of law目 录    5700字摘要    IAbstract    II前  言    1一、    法律信仰的概念及法治价值    1二、当代中国法律信仰的危机及其根源    2（一）当代中国法律信仰危机的体现    2（二）当代中国法律信仰危机的根源    3三、当代我国如何培育法律信仰    3（一）通过改善立法培育法律信仰    3（二）通过司法改革培育法律信仰    4（三）通过法律教育解决我国法律信仰问题    5结 论    5参考文献    7致  谢    8 摘  要：在科学技术飞速发展的今天，生活环境复杂化的趋势，为了更好的帮助人们识别环境空间，空间导向系统随着社会的进步，受到多方面的重视。标识导向不仅仅是一个标志或者箭头，而是要与建筑、景观和图形融为一体，从而真正形成系统化设计。通过对长沙市太平街的调查了解，现有的导向系统可以进一步改善。关键词：太平街；环境；空间导向；标识；传播；改善；Urban Expression - Space Guidance System Design of Tai Ping Street in ChangshaAbstract: Rapid development in science and technology, the trend of complex of living environment, in order to help people identify the environment of space better, space-oriented system with the progress of society by various attention. Identity is not just a symbol or arrow-oriented, but with architecture, landscape and graphics integration, thus forming a real systematic design. Through the investigation of Changsha, Tai Ping Street, the existing guidance system can be further improved.    Key words: Tai Ping Street; environment; Space Guidance System; logo; spread; improve 目    录     6800字摘要1关键词1 一、街区文化理念2二、推广策划2（一）城市街区标识发展现状3（二）传达目标4（三）品牌定位4 （二）实施要点9（三）渐进式导入9五、预期成果10六、结束语 10参考文献 11 致谢11 论新闻媒体侵权行为的规制(附答辩记录)(包含选题审批表,任务书,开题报告,中期检查表,毕业论文字,成绩评定册,实习成绩考核表)摘  要：新闻媒体的舆论监督在民主法治建设中发挥着重要作用，但如果利用不当，容易对他人的合法权益造成损害。新闻侵权纠纷既是在公民法制意识不断增强、法制建设日益健全的情况下，围绕着保护公民、法人的合法权益而开展的，其积极作用是主流，由此产生的深远影响肯定会贯彻到未来的新闻行业发展中。另一方面，新闻侵权的频发给社会带来了不良影响，它给当事人造成巨大的诉讼成本,而且使新闻媒体丧失公信力。我国的新闻媒体是党和人民的喉舌,在老百姓的心目中具有较高的权威性。新闻侵权案件的频繁发生,不仅影响了新闻单位在人们心目中的形象,动摇了其地位,而且使新闻传播功能大大减弱。同时,由于新闻传媒覆盖面广、传播速度快、影响面大、受众不计其数，一旦含有侵权内容的新闻播出后，将造成极为恶劣的社会影响，新闻侵权正成为新闻界及法学界关注的焦点。关键词： 新闻；侵权；预防；规制；法律THEORY OF NEWS MEDIA TORT LAW REGULATING  Abstract：The news media supervision of public opinion in democracy and the rule of law construction plays an important role, but if use undeserved, easy to damage the lawful rights and interests of others. News infringement is growing in citizen consciousness of legal system, and the legal system construction is increasingly perfect circumstances, around to protect the lawful rights and interests of citizens, legal persons for the, its positive role is the mainstream, the resulting far-reaching influence will certainly carry out into the future of journalism is developing. On the other hand, news of tort frequent brings to the society, it has bad effect to parties cause huge litigation costs, and the news media lose credibility. Our news media is party and peoples voice, in the minds of people with higher authority. News of the infringement cases frequent, not only affects the news unit in people image, wavering in its position, and make the news spread function greatly abate. Meanwhile, because the news media coverage, speed, however, countless, once the audience containing the infringing content after newscasts, will cause extremely bad social influence, news infringement is becoming the focus of press and law. Key words：news; infringement ; prevention ; regulation ; legal 摘要现在的大学校园内，到处都能听到女大学生吼着减肥的声音，其中不乏那些本身体型就不胖的女学生，可是她们依然热衷减肥，甚至其中一些人的减肥方式是常人不能接受的。本文利用个案分析法、访谈法，深入的了解贵州大学北校区两名这样的女大学生减肥的心路历程，从她们的减肥动机，减肥方法、她们的饮食方面以及社会对她们的影响，对他们的减肥心理进行探析，并了解到一些非理性减肥心理，例如攀比心理、从众心理、自卑心理等。透过对这些非理性心理的探析，从中找出女大学生执着于减肥的症结，然后提出相应的解决这些问题的方法。试图向她们宣扬正确的审美观以及减肥方法，以帮助那些深受“骨感美”毒害的女大学生的走出“骨感”的误区，还她们一个健康的身体以及心理。关键词：骨感美 女大学生 减肥心理Gugan in the United States to the aesthetic background Xianv psychology of college students lose weight   - A Case Study of Guizhou University of NorthAbstractNow the campus of the University, Female students everywhere can hear the voices of Houzhe lose weight, Among them are some who do not own body fat of the female st，They almost crazy keen lose weight, Even some of the weight loss is the way ordinary people can not accept. Using case analysis, interviews, Deeper understanding of the Guizhou University of the North Campus of two female students slimming course of the Mind, From their weight loss motivation, weight reduction methods, their eating and their impact on society, To their diet of a psychological, And that some non-rational psychological weight loss, For example, comparisons psychological, sheep mentality and inferiority complex psychological. Through those of the non-rational psychological, to find female college student obsessed with slimming the crux of the problem, And accordingly to solve these problems. They tried to promote the right aesthetics and weight loss methods, To help those who are deeply, "Gu Ganmei" poisoned by the female students out of "Gu Gan," the error, they also a physical and mental health. Key words: Gugan Mei，Female students ，Psychological weight loss研究方法本文运用个案研究方法，对笔者所熟悉的两位非常热衷减肥、已经取得显著减肥效果，并且还在持续减肥的女大学生进行调查研究。通过观察法，以了解她们的生活习惯、饮食习惯、所运用的减肥方法等；通过访谈法，以了解促使她们减肥的原因，持续减肥的动机和减肥中的心理变化等。 目   录     字目   录    I摘要    IIIABSTRACT    IV前言    1一、研究方法和研究对象    2（一）研究方法    2（二）    研究对象    21.案例一    22.案例二    2二、调查结果    4（一）两位女大学生所吃食物调查表    4（二）    女大学生所运用的减肥方法    4（三）女大学生减肥者的体质情况    5 三、女大学生减肥原因及动机分析    7（一）女大学生对于美以及自身体态的偏颇认识    71、女大学生减肥者对美的认知错误    72、女大学生减肥者的爱美心理及对自身体态的偏颇认识    7（二）女大学生减肥者的非理性心理    81、女大学生减肥者的从众心理    82、女大学生减肥者的自卑心理    83、女大学生减肥者的攀比心理    9（三）女大学生减肥者取悦异性的心理    10（四）女大学生减肥者的补偿心理    10（五）女大学生减肥者为踏入社会做准备    11四、解决的措施和办法    13（一）帮助减肥者建立正确的审美观    13（二）帮助减肥者建立自信，让他们拥有健康的心态。    13（三）制定科学的减肥食谱，不要盲目节食    14（四）加强体育锻炼    14总结    16参考文献    17 致谢    18附  录    19 中国直销行业竞争格局与发展前景分析(字)摘  要：中国直销行业的发展已经有20年，以1990年雅芳中国有限公司作为第一家从事直销的跨国公司进入中国为标志。这20年直销发展历程可分为四个阶段：繁荣发展时期（1991年—1994 年）、从混乱到被政府取缔时期（1994 年—1998 年）、从解禁到受非系统的政策法规规范时期（1998 年—2005 年）、直销法出台至今（2005 年9 月至今）。本文首先论述了直销和直销行业的定义，然后分析了当前中国直销行业的发展格局：外资企业占据大部分市场份额，内资企业发展堪忧；各企业占据市场区域参差不齐；政府监督直销行业力度较大。本文接着分析了当前中国直销行业存在的问题：利用直销名义的非法传销屡禁不止；直销行业主体很不成熟；相关条例给直销行业的发展带来挑战、直销行业产品组成简单等。最后从直销行业发展的可持续性、直销行业市场空间的大小、政府对直销行业的监管、直销行业的发展有赖于直销人员素质的提高、直销行业的发展有赖于树立良好的行业形象、直销行业未来吸收就业的能力六个方面展望了中国直销行业的发展前景。关键词：直销行业；格局；问题；发展前China’s Direct Se