導(dǎo)語(yǔ)：如何才能寫(xiě)好一篇英文文章，這就需要搜集整理更多的資料和文獻(xiàn)，歡迎閱讀由公文云整理的十篇范文，供你借鑒。

篇1

a)如何指出當(dāng)前研究的不足以及有目的地引導(dǎo)出自己的研究的重要性

通常在敘述了前人成果之后，用However來(lái)引導(dǎo)不足，比如

However, little information..

        little attention...

        little work...

        little data

        little research

or       few studies

        few investigations...

        few researchers...

        few attempts...

or       no

        none of these studies

has (have) been less

           done on ...

           focused on

           attempted to

           conducted

           investigated

           studied

   (with respect to)

Previous research (studies, records) has (have)

     failed to consider

     ignored

     misinterpreted

     neglected to

     overestimated, underestimated

     misleaded

thus, these previus results are

    inconclisive, misleading, unsatisfactory, questionable, controversial..

Uncertainties (discrepancies) still exist ...

這種引導(dǎo)一般提出一種新方法，或者一種新方向。如果研究的方法

以及方向和前人一樣，可以通過(guò)下面的方式強(qiáng)調(diào)自己工作的作用：

However, data is still scarce

                      rare

                      less accurate

         there is still dearth of

We need to

  aim to

  have to

         provide more documents

                      data

                      records

                      studies

         increase the dataset

Further studies are still necessary...

                   essential...

為了強(qiáng)調(diào)自己研究的重要性，一般還要在However之前介紹自己研究

問(wèn)題的反方面，另一方面等等

比如：

1)時(shí)間問(wèn)題

如果你研究的問(wèn)題時(shí)間上比較新，你就可以大量提及對(duì)時(shí)間較老的問(wèn)題

的研究及重要性，然后說(shuō)(However)，對(duì)時(shí)間尺度比較新的問(wèn)題研究不足

2)物性及研究手段問(wèn)題

如果你要應(yīng)用一種新手段或者研究方向，你可以提出當(dāng)前比較流行的方法

以及物質(zhì)性質(zhì)，然后說(shuō)對(duì)你所研究的方向和方法，研究甚少。

3)研究區(qū)域問(wèn)題

首先總結(jié)相鄰區(qū)域或者其它區(qū)域的研究，然后強(qiáng)調(diào)這一區(qū)域研究不足

4)不確定性

雖然前人對(duì)這一問(wèn)題研究很多，但是目前有兩種或者更多種的觀點(diǎn)，

這種uncertanties, ambiguities，值得進(jìn)一步澄清

5)提出自己的假設(shè)來(lái)驗(yàn)證

如果自己的研究完全是新的，沒(méi)有前人的工作進(jìn)行對(duì)比，在這種情況下，

你可以自信地說(shuō)，根據(jù)提出的過(guò)程，存在這種可能的結(jié)果，本文就是要

證實(shí)這種結(jié)果。

We aim to test the feasibility (reliability) of the ...

It is hoped that the qutestion will be resolved (fall away) with our proposed

method (approach).

b) 提出自己的觀點(diǎn)

We aim to

This paper reports on

          provides results

          extends the method..

          focus on

The purpose of this paper is to

Furthermore, Moreover, In addition,, we will also discuss...

c) 圈定自己的研究范圍

前言的另外一個(gè)作用就是告訴讀者包括(reviewer)你的文章主要研究

內(nèi)容。如果處理不好，reviewer會(huì)提出嚴(yán)厲的建議，比如你沒(méi)有考慮

某種可能性，某種研究手段等等。

為了減少這種爭(zhēng)論，在前言的結(jié)尾你就要明確提出本文研究的范圍：

1)時(shí)間尺度問(wèn)題

如果你的問(wèn)題涉及比較長(zhǎng)的時(shí)序，你可以明確地提出本文只關(guān)心這

一時(shí)間范圍的問(wèn)題。

We preliminarily focus on the older (younger)...

或者有兩種時(shí)間尺度的問(wèn)題 (long-term and short term)，你可以說(shuō)

兩者都重要，但是本文只涉及其中一種

2) 研究區(qū)域的問(wèn)題

和時(shí)間問(wèn)題一樣，明確提出你只關(guān)心這一地區(qū)

d) 最后的原場(chǎng)

在前言的最后，還可以總結(jié)性地提出，這一研究對(duì)其它研究的幫助。

或者說(shuō)，further studies on ... will be summarized in our next

study (or elsewhere)

總之，其目的就是讓讀者把思路集中到你要討論的問(wèn)題上來(lái)。減少

爭(zhēng)論(arguments).

關(guān)于詞匯以及常用結(jié)構(gòu)，要經(jīng)?？偨Y(jié)，多讀多模仿才能融會(huì)貫通。

以上是常見(jiàn)的語(yǔ)言結(jié)構(gòu)，不算抄襲。

--

修改:·raceqh 于 Aug 21 21:12:27 修改本文·[FROM: 166.111.231.*]

發(fā)信人: raceqh (耕耘者), 信區(qū): Postdoc

標(biāo)  題: 一些英文寫(xiě)作的語(yǔ)言技巧--2 (轉(zhuǎn)載)

發(fā)信站: BBS 水木清華站 (Sat Aug 21 21:11:47 2004), 站內(nèi)

【 以下文字轉(zhuǎn)載自 LifeScience 討論區(qū) 】

發(fā)信人: JaneEyre (盈盈一水間), 信區(qū): LifeScience

標(biāo)  題: 一些英文寫(xiě)作的語(yǔ)言技巧--2

怎樣提出觀點(diǎn)

在提出自己的觀點(diǎn)時(shí)，采取什么樣的策略很重要。

不合適的句子通常會(huì)遭到reviewer的置疑。

1)如果觀點(diǎn)不是這篇文章最新提出的，通常要用

We confirm that...

2)對(duì)于自己很自信的觀點(diǎn),可用

We believe that...

3)在更通常的情況下，由數(shù)據(jù)推斷出一定的結(jié)論，

用， Results indicate, infer, suggest, imply that...

4) 在及其特別的情況才可以用We put forward

(discover, observe..) .. "for the first time".

來(lái)強(qiáng)調(diào)自己的創(chuàng)新。

5) 如果自己對(duì)所提出的觀點(diǎn)不完全肯定，可用

We tentatively put forward (interrprete this to..)

Or The results may be due to (caused by) attributed to

rsulted from..

Or This is probably a consequence of

It seems that .. can account for (interpret) this..

Or It is pisible that it stem from...

要注意這些結(jié)構(gòu)要合理搭配。如果通篇是類型1)和5)，

那這篇文章的意義就大打折扣。如果全是2)，肯定會(huì)遭到

置疑。所以要仔細(xì)分析自己成果的創(chuàng)新性以及可信度。

--

修改:·raceqh 于 Aug 21 21:12:40 修改本文·[FROM: 166.111.231.*]

發(fā)信人: raceqh (耕耘者), 信區(qū): Postdoc

標(biāo)  題: 一些英文文章寫(xiě)作的語(yǔ)言技巧--3 (轉(zhuǎn)載)

發(fā)信站: BBS 水木清華站 (Sat Aug 21 21:11:56 2004), 站內(nèi)

連接詞與邏輯

寫(xiě)英文論文最常見(jiàn)的一個(gè)毛病就是文章的邏輯不清楚。解決

的方法有：

1)句子上下要有連貫，不能讓句子之間獨(dú)立

常見(jiàn)的連接詞語(yǔ)有, However, also, in addition,

consequently, afterwards, moreover, Furthermore,

further, although, unlike, in contrast, Similarly,

Unfortunately, alternatively, parallel results,

In order to, despite, For example, Compared with

other results, thus, therefore...

用好這些連接詞，能夠使觀點(diǎn)表達(dá)得有層次，更加明確。

比如，如果敘述有時(shí)間順序的事件或者文獻(xiàn)，

最早的文獻(xiàn)可用AA advocated it for the first time.

接下來(lái)，可用Then BB further demonstrated that..

再接下來(lái)，可用Afterwards, CC..

如果還有，可用More recent studies by DD..

如果敘述兩種觀點(diǎn)，要把它們截然分開(kāi)

AA pput forward that...

In contrast, BB believe

or Unlike AA, BB suggest

or On the contrary (表明前面的觀點(diǎn)錯(cuò)誤，如果只是表明

兩種對(duì)立的觀點(diǎn)，用in contrast)， BB..

如果兩種觀點(diǎn)相近,可用

AA suggest

Similarily, alternatively, BB..

Or Also, BB

or BB allso does ..

表示因果或者前后關(guān)系，可用

Consequently, therefore, as a result,

表明遞進(jìn)關(guān)系，可用furthermore, further, moreover, in addition,

當(dāng)寫(xiě)完一段英文，最好首先檢查一下是否較好地應(yīng)用

了這些連接詞。

2) 段落的整體邏輯

經(jīng)常我們要敘述一個(gè)問(wèn)題的幾個(gè)方面。這種情況下，一定要注意

邏輯結(jié)構(gòu)。

首先第一段要明確告訴讀者你要討論幾個(gè)部份

...Therefore, there are three aspects of this problen have to

be addressed.

The first questuon involves...

The second problem relates to

The thrid aspect deals with...

上面的例子可以清晰地把觀點(diǎn)逐層敘述。

Or, 可以直接用First, Second, Third...Finally,..

當(dāng)然,Furthermore, in addition等可以用來(lái)補(bǔ)充說(shuō)明。

3) 討論部份的整體結(jié)構(gòu)

小標(biāo)題是比較好的方法把要討論的問(wèn)題分為幾個(gè)片段。

一般第一個(gè)片段指出文章最為重要的數(shù)據(jù)與結(jié)論。補(bǔ)充說(shuō)明

的部份可以放在最后一個(gè)片段。

一定要明白文章的讀者會(huì)分為多個(gè)檔次。文章除了本專業(yè)

的專業(yè)人士讀懂以外，一定要想辦法能讓更多的外專業(yè)人讀懂。

所以可以把討論部份分為兩部份，一部份提出觀點(diǎn)，另一部份

詳細(xì)介紹過(guò)程以及論述的依據(jù)。這樣專業(yè)外的人士可以了解

文章的主要觀點(diǎn)，比較專業(yè)的討論他可以把它當(dāng)成黑箱子，而這一

部份本專業(yè)人士可以進(jìn)一步研究。

為了使文章清楚，第一次提出概念時(shí)，最好加以個(gè)括弧，給出

較為詳細(xì)的解釋。

如果文章用了很多的Abbreviation, 兩種方法加以解決

1) 在文章最好加上個(gè)Appendix，把所有Abreviation列表

2) 在不同的頁(yè)面上，不時(shí)地給出Abbreciation的含義，用來(lái)

提醒讀者。

總之，寫(xiě)文章的目的是要讓讀者讀懂，讀得清晰，并且采取各種

措施方便于讀者。

--

修改:·raceqh 于 Aug 21 21:13:03 修改本文·[FROM: 166.111.231.*]

發(fā)信人: raceqh (耕耘者), 信區(qū): Postdoc

標(biāo)  題: 一些英文文章寫(xiě)作的技巧總結(jié)--4 (轉(zhuǎn)載)

發(fā)信站: BBS 水木清華站 (Sat Aug 21 21:12:03 2004), 站內(nèi)

一定要注意絕對(duì)不能全面否定前人的成果，即使在你看來(lái)

前人的結(jié)論完全不對(duì)。這是前人工作最起碼的尊重，英文

叫做給別人的工作credits.

所以文章不要出現(xiàn)非常negative的評(píng)價(jià)，比如Their results

are wrong, very questionable, have no commensence, etc.

遇到這類情況，可以婉轉(zhuǎn)地提出：

Their studies may be more reasonable if they had

considered this situation.

Their results could be better convinced if they ...

Or Their conclusion may remain some uncertanties.

討論部份還包括什么內(nèi)容?

1. 主要數(shù)據(jù)特征的總結(jié)

2. 主要結(jié)論以及與前人觀點(diǎn)的對(duì)比

3. 本文的不足

第三點(diǎn)，在一般作者看來(lái)不可取。事實(shí)上給出文章的不足恰恰

是保護(hù)自己文章的重要手段。如果刻意隱藏文章的漏洞，覺(jué)得

別人看不出來(lái)，是非常不明智的。

所謂不足，包括以下內(nèi)容:

1. 研究的問(wèn)題有點(diǎn)片面

篇2

SUN Jing-yu,HE Chun-yao

Abstract: Current studies show that the “China Miracle” with tremendous economic transition and growth success during past thirty years is due to the decentralization. This paper holds that the “race to the top” is not necessarily derived from decentralization itself and the “China Miracle” is the result of benign interaction between opening to the outside world and decentralization. However, opening to the outside world cannot radically eliminate the negative effects generated by decentralization, so adjusting decentralization policy and reconstructing the relationship between the central government and local governments are necessary measures to continue the “China Miracle”.

Key words: China Miracle; Opening-Up; Decentralization; Economic transition; Economic growth

Way of Made-in-China and the Foreign Economic Policy under the Threat of Stagflation

JIN Wei-ping

（Institute of Politics and Economics, Tsinghua University, Beijing 100084, China)

Abstract: China’s current macro-economy is facing many difficulties, such as the foreign trade policies, exchange rates and foreign exchange reserves. China’s status as a world plant is threatened to made-in-China problem. This paper holds the mainstream economics of trade theory does not fit the current interpretation of the problems in foreign trade. Through a fictional Sino-US trade model we see the possibility of China’s deteriorating terms of trade. This article holds that China must maintain independent monetary policy and raise nominal economic growth to keep healthy development in foreign trade and upgrade “made-in-China”.

Key words:Made-in-China; RMB exchange rate; Nominal economic growth rate

Mechanism of Income Distribution on Economic Growth

CHEN Chang-bing

（Institute of Economics, Chinese Academy of Social Sciences, Beijing 100732, China）

Abstract: With endogenous growth theory，this paper puts forward indirect mechanisms and direct mechanisms of income distribution on economic growth. Based on the growth pattern, we analyze the impact of income distribution on economic growth in different growth phases. In industrialization period, growth is mainly driven by physical capital, and the mechanism of income distribution on growth is expressed by the first direct and indirect mechanism. Whether income disparity helps growth is uncertain. In modern economic period, growth is mainly driven by human capital, and the mechanism of income distribution on growth is mostly the second direct and indirect mechanism. Income disparity is unfavorable for economic growth.

Key words:Economic growth; Income distribution; Physical capital; Human capital; Mechanism

Toward the Basic Logic of Public Service Equalization

WANG Wei

(School of Economics and Management, Wuhan University, Wuhan 430072, China)

Abstract: Public service equalization is a question raised with the development of civil society and market economy that reflects taxpayers’ rights. The conception of public service equalization and its implementation has profound political, economic and social logic. The socio-economic conditions in different countries differ; therefore different dimensions of the logic of public service equalization will be stressed in different countries, as well as the choice of public service equalization arrangements. It is important to clarify the basic logic of public service equalization as is an important goal of China.

Key words: Public service equalization; Taxpayers’rights; Basic logic

Inequality of China Regional Foreign Trade through 1978-2007

WEI Hao

(International Trade Department, Beijing Normal University, Beijing 100875, China)

Abstract:This paper empirically analyses the inequality of foreign trade among thirty provinces and three regions in China from 1978 to 2007. The results show that the inequality in absolute terms among provinces is still enlarging and that in relative terms is decreasing since 1992, that the inequality among eastern provinces is increasing since 1992, and that diminishing marginal utility effect exists for the positive role of foreign trade on China economy. Thus the central government should promote economic growth for the middle and west regions and speed up the transfer of industries from the East to the Middle and the West to bridge regional foreign trade gaps.

Key words:Region; Foreign trade; Inequality

Technology Spillovers of FDI and Imports in China―Based on a Comparison

between Major Western countries and the Four Asian Dragons

SHEN Chang-er

(School of Economics and Business Administration, Beijing Normal University, Beijing 100875, China)

Abstract: The growth in total factor productivity in a country (region) depends not only on domestic but also on foreign R & D capital stock. This paper uses expansion CH model to study the technology spillovers in which R & D capital stock as explained variables with 1993-2006 panel data. This is done considering the role of imports and FDI as diffusion channels for major Western countries (G8 members) and the four Asian Little Dragons to China. We conclude that the coefficient estimates for FDI are significantly positive, that the significant degree for western countries is slightly higher than that of the four Asian Little Dragons, and that the correlation of domestic R & D capital stock with total factor productivity is significantly positive without the impact of major Western countries.

Key words:FDI; Imports; Technology spillovers; R & D capital stock

Industrial Cluster and Knowledge Spillover in Simultaneous Framework

QIAO Bin1, LI Guo-ping2

(1. School of Economics and Management, Taiyuan University of

Science and Technology, Taiyuan 0300242, China;

2. School of Economics and Finance, Xi’an Jiaotong University, Xi’an 710061, China)

Abstract:Traditional studies on industrial cluster and knowledge spillover use the equation of single model，which will often produce endogenous deviation. This paper attempts to establish the model of simultaneous equations to study industrial cluster and knowledge spillovers. Empirical results show that the simultaneous model corrected endogenous deviation and that the relationship between industrial cluster and knowledge spillovers is inter-connected instead of a one-way pattern. Meanwhile, our model enhances the accuracy of the effect of knowledge spillovers on industrial cluster, with better results to theoretical expectations. With the existence of localization and urbanization economies, knowledge spillovers, labor pool, population and input variables are positively related with industrial cluster.

Key words:Industrial cluster; Knowledge spillover; Simultaneous model

Analysis on the Relationships among Natural Resources, Economic Growth and Innovation

ZHANG Jing-hua

(School of CCP, The State Administration of Taxation, Yangzhou 225007, China）

Abstract:Natural resources are one factor of economic growth, which may theoretically expand production frontier. However, the "resource curse" phenomenon shows strong currently. Regions with abundant resources usually have slower growth than those lacking resources．This paper investigates the connection between resource abundance and innovation, as a transmission mechanism that can elucidate part of the resource curse hypothesis. We develop a variation of the Ramsey-Cass-Koopmans model with endogenous growth to explain the phenomenon. For this model, we show that an increase in resource income frustrates economic growth in two ways: directly by reducing work effort and indirectly by inducing a smaller proportion of the labor force to engage in innovation.

Key words:Natural resource; Resource curse; Innovation; Economic growth

in the Context of Different Innovation Portfolios

LIU Xun-feng, SHEN Hao, LI Yuan

(School of Management, Xi’ an Jiaotong University, Xi’an 710049, China)

Abstract:This paper tests differences among competitive advantages, financial performance and strategic orientation in different innovation portfolios with empirical investigation. The results indicate that, comparing with other three innovation portfolios, the portfolios of high administrative innovation and high technological innovation will greatly facilitate firms’competitive advantages and strategic orientation, with no significant effect on financial performance.

Key words:Administrative innovation; Technological innovation; Competitive advantages;

Entrepreneurial orientation; Market orientation

An Assessment on the Credit Risk for China Commercial Bank System

Based on Macro-Stress Testing

LI Jiang, LIU Li-ping

(School of Economics and Finance, Xi’an Jiaotong University, Xi’an 710061, China)

Abstract:This paper focuses on the application of macro-testing in the assessment of banking credit risk. We establish a model specifically designed for China situations and define overdue loan ratio as credit risk indicator. The results show that macroeconomic variables especially NGDP and CPI have much stronger impact on banking loan system than other factors. Then we construct two extreme macro economic scenarios. Banking default probability increases sharply with the scenarios of sharp decline in NGDP and surge in CPI. The increase in loan default probability with CPI scenario is bigger than that with NGDP scenario.

Key words:Commercial banks; Credit risk; Macro stress-testing

The Dilemma of SME Financing: New Interpretation and Way-Out

HE De-xu, RAO Ming

(School of Finance, Hubei University of Economics, Wuhan 430205, China;

Cinda Securities Ltd. Co, Beijing 100045, China)

Abstract:The literature made different explanations on why SME financing is difficult from various perspectives. This paper makes a new interpretation from bank operation viewpoint. We hold that the fundamental reason for SME financing problems exists in the positioning of China commercial banks, i.e., the transaction-based banking style. The way-out of the dilemma can be said to develop community banks with relationship based style.

Key words:SME financing; Banking styles; Community banks

The Different Effects of Chinese Monetary Policy between Rural and Urban

Areas―an Analysis based on VAR Model

LI Shan-shen, HE Lian-cheng

(International Business School, Shaanxi Normal University, Xi’an 710062, China)

Abstract: The economic development between China urban and rural areas is unbalanced. Considering the typical characteristics of the dual economic structure, we should attach importance to the different effects of Chinese monetary policy between urban and rural areas. This paper, with annual data through 1978-2004 and VAR model and impulse response function,empirically shows that the economic impact of monetary policy on urban and rural areas is significantly different while basically the same direction. The income and financial development gap between rural and urban areas explains this issue to some extent.

Key words:Monetary policy; Urban and rural gap; VAR Model

Total Factor Productivity Analysis on China Insurance Sector

HUANG Wei

(University of International Economics and Business, Beijing 100029, China)

Abstract: Based on nonparametric Malmqusit index method, this paper measures the total factor productivity of China’s insurance sector in the period of 1999-2006. However, the traditional Malmquist index models have various limitations, such as computing Malamquist index and decomposing factors based on the assumption of constant scale returns, using either input or output distance function proposed by Shephard. These limitations make the decision making units (DMUs) approach the production frontier by a radial direction, which result in imprecise measurement. Therefore this paper focuses on presenting modified Malmquist index model based on directional technology distance function. The findings indicate that the total factor productivity of China’s insurance sector is attributed to the growth effect and especially the catching-up effect. The results suggest that insurance companies should pay more attention to the growth effect, which is realized by improving the capability of technical innovation.

Key words: Insurance; Total factor productivity; Malmquist index

Insurance Development, Saving Structural Change and Economic Growth

LIU Qing-hui

(School of Economics, Fudan University, Shanghai 200433, China)

Abstract: This paper analyzes the mechanism of which property-life insurance promotes economic growth by constructing an Overlapping Endogenous Growth model. We find that insurance intermediary decreases agent’ s holding of liquidity assets and increases agent’ s investment in non-liquidity assets when it inter-temporally smooth shocks of productivity risk and disease risk confronting the agent. Where the agent’ s saving consists of liquidity and non-liquidity assets, the development of insurance causes a structural effect of saving, and the relative increase of non-liquidity assets caused by the structural effect of saving promotes the accumulation of capital and knowledge, further forms endogenous economic growth. The positive test based on China’ s data supports the mechanism.

Key words: Insurance development; Shock of productivity risk; Shock of disease risk; Structural

effect of saving; Endogenous growth

Research on the Structure and Causes of Top Management Equity Incentives

HE Fan1,2

(1.School of Economics, Sichuan University, Chengdu 610065, China; 2.Department of Economic and Trade,

Sichuan Continuing Education College, Chengdu 610041, China)

Abstract: This article empirically researches on the structure of incentive equity. We find that the listed companies will choose the structure of incentive equity which has smaller gap when they have a bigger size and a lower Herfendal’ s Index, and they need use more factors to make better equity incentive system.

Key words: Equity incentive; Structure of incentive equity; Cause analysis

Can Fair Value Measurement Improve the Value Relevance of Quarterly Accounting Earnings

――Evidence from Listed Companies in Banking, Insurance, Building & Real Estate Sectors

WANG Jian-ling1, SONG Lin2,ZHANG Xue-liang1

(1. School of Management, Xi’ an Jiaotong University, Xi’an 710049, China;

2. School of Economics and Finance, Xi’an Jiaotong University, Xi’an 710061, China)

Abstract: The new Chinese Accounting Standards (CAS) has been in effect for China listed companies since January 1st 2007, with fair value measurement as its most significant characteristic which helps to improve the decision relevance of accounting information. This paper aims to test the value relevance of quarterly earnings adjusted before and after fair value change with data from listed companies in banking, insurance, and building and real estate sectors. The results show that fair value measurement helps to improve the value relevance of accounting earnings in banking and insurance, but the similar conclusion is not found in building and real estate industry. Meanwhile, the relationship between fair value adjustment and stock price is not significant in both sectors.

Key words: Fair value measurement; Accounting earning; Value relevance

Investigation on R＆D Input and the Regional Innovation Environment

and Innovation Capability: 1997-2006

YUE Hu1, 2, ZHANG Zong-yi1

(1. School of Economics and Business Administration, Chongqing University, Chongqing 400040, China;

2. School of Economics and Business Administration, Guangdong University of Technology, Guangzhou 510520, China)

Abstract: This paper empirically investigates the impact of R＆D Input and regional innovation environment on patent-measured efficiency of innovation output with provincial panel data in China through 1997-2006. The results show that innovation performance differs significantly among the 30 provinces or municipalities, due to differences in regional innovation environment and other factors as well as in input level and R&D capability. The results further imply that regional environments have important effects on regional innovation capability. We finally propose policy recommendations on ways to enhance regional innovation capability and improve regional innovation environment.

Key words: Innovation capability; Regional innovation environment; R＆D Input; patent; Panel data

Impact of Compulsive-System-Evolution Based Independent Director on Corporate Liabilities

ZHANG Xiao1,2, KE Da-gang1

(1. School of Management, Xi’an Jiaotong University, Xi’an 710049, China;

2. Shanxi University of Finance and Economics, Taiyuan 030006, China)

篇3

生活與工作

如果沒(méi)有原著小說(shuō)《游記，或是指南》補(bǔ)充的話，電影《等風(fēng)來(lái)》很難算得上是一部成功甚至完整的影片。情節(jié)松散，人物性格勾勒不明晰，連故事表達(dá)都并不完整。于是，我只能安慰自己，也許這是導(dǎo)演要讓觀眾自己頓悟些什么吧……

無(wú)關(guān)文藝青年的旅行意義，無(wú)關(guān)仁波切或者苦行僧，也無(wú)關(guān)“佛光籠罩，幽靜深遠(yuǎn)”，小說(shuō)的全部在我看來(lái)，只是讓讀者思考一個(gè)問(wèn)題：生活的本質(zhì)應(yīng)當(dāng)是怎樣的？

程羽蒙，一個(gè)在小城市長(zhǎng)大的女孩兒，原本純樸善良的她，曾經(jīng)也和李熱血一樣傻傻的有著一副熱心腸。然而這些都隨著她來(lái)到大都市之后逐漸的改變。工作的壓力和生活的艱辛讓她在這個(gè)浮躁的環(huán)境中慢慢迷失自己。虛榮成為了她與人接觸時(shí)的心靈面具。然而在一顆虛榮的心里面永遠(yuǎn)都有一個(gè)卑微、無(wú)助的自己。所以，當(dāng)程羽蒙越來(lái)越懷疑自己是否過(guò)著自己想要的生活之時(shí)，陰差陽(yáng)錯(cuò)的，她也開(kāi)始了一段尋找幸福的旅程。

結(jié)局，像一面鏡子。

“不管你有多著急，或者你有多害怕，我們現(xiàn)在都不能往前沖，沖出去也沒(méi)有用，飛不起來(lái)的，現(xiàn)在的我們只需要，等風(fēng)來(lái)！”相信當(dāng)程羽蒙在魚(yú)尾峰等待滑翔之時(shí)，每個(gè)讀者也會(huì)把自己置身其中，思考著什么。而我，彷佛也從程羽蒙的身上看到了一個(gè)虛虛實(shí)實(shí)的自己。

自多年前從小城市初來(lái)乍到，到如今入臺(tái)已是10年有余。10年，當(dāng)年的我現(xiàn)在已然為人妻、為人母，生活上從照顧好一個(gè)人變作料理好一家人，繁瑣中帶著甜蜜；10年，在工作崗位上勤勤懇懇，任勞任怨，當(dāng)初弱不禁風(fēng)的小女子已然成了能獨(dú)擋一面的女漢子！10年，物是人非，卻不忘初心。若不是抱著堅(jiān)定的工作信念和理想，這段人生旅程何以一走就是10年！

程羽蒙尼泊爾之行的任務(wù)最后其實(shí)并未完成，但是她找回了自己，重新回到了自己的工作和生活中。作為一名新聞工作者，其“幸福之旅”也讓我在工作方面頗受啟發(fā)。

首先，深入群眾才能獲得新鮮的題材。少唱四季歌，增加“體驗(yàn)式報(bào)道”。記者的“參與”和“體驗(yàn)”，能讓報(bào)道更立體，現(xiàn)場(chǎng)感突出。報(bào)道更有說(shuō)服力、吸引力和感染力，也更能體現(xiàn)“三貼近”。要深入采訪，融入感情，抓住體驗(yàn)的過(guò)程并感知、感受，才能讓受眾有更好的現(xiàn)場(chǎng)感。

篇4

班長(zhǎng)競(jìng)選稿英文一Dear classmates and teachers:

Hello everyone！

Today, I am honored to participate in this grand election, thank you for giving me this precious opportunity, I run for the squad leader.

Napoleon said, "the soldier who does not want to be a marshal is not a good soldier."." Today, as a candidate recommended by my classmates, I would like to say: I want to be not only a marshal, but also a good and successful Marshal - the monitor on duty. I am confident that I can do the job with the help of my classmates. It is because of this inner drive that when I walk to this platform, I am striding forward!

If I run for the class monitor, first of all, I should concentrate on improving my own quality. For me, first of all, to improve the enthusiasm of the work, so that I always have a positive attitude to face all kinds of work. Secondly, we must improve our sense of responsibility, conscientiously and responsible for doing every job, for example, some of our class cadres, almost every day to participate in duty, I was moved. Their strong sense of responsibility made me drink so much, so I tried to do what they did.

In addition, we must further improve the contradiction between learning and work, and strive to work and study two correct.

If I am elected this session of the monitor on duty, I will convene a meeting, summed up the valuable experience of the students left, the fine tradition to carry on, but also to find out, they are hard to correct, for example in the ideological training of the students, I will guide the help in school, we strive to improve the quality, strengthen their understanding of the class, they have time to look for more talk, more exchanges, all the members of the drive up heart, hold up a new sky.

Gold is to flash, dare say it is not you judge the next duty monitor spirit? Please judge me, support me, vote for me your precious vote!

Thank you all.

班長(zhǎng)競(jìng)選稿英文二Dear teachers and classmates:

Hello everyone!

I'm going to be the monitor today.

Indeed, my grades are not the best. But I study more hard, I listen to class, work seriously completed, I also want to read extra-curricular books. I obey discipline, and I follow the same discipline, whether it's class or class. I unite schoolmate, schoolmate's study has the difficulty, I can help. I also love sports, as long as the strengthening of exercise, my body will certainly be better.

篇5

1、Some people hold that natural scenes, especially at dawn, are the most beautiful on the campus while others believe that it is in the afternoon when the playgrounds are flooded with students taking part in sports.In my opinion, the best scene on the campus is during the rush hour when thousands of students rush towards the canteen.

2、At precisely the same time as the bell rings, some students dash from the chairs, rushing to the canteen. They set the prelude to the most attractive scene of the whole day.

3、. If you want to realize your expectations, you must be armed with skills and knowledge, use time and resources efficiently and the most importantly, have a healthy body.

美麗校園 Beauty on the Campus

It is believed in common that beauty exists everywhere on the campus as long as you have an eye for it. Some people hold that natural scenes, especially at dawn, are the most beautiful on the campus while others believe that it is in the afternoon when the playgrounds are flooded with students taking part in sports.In my opinion, the best scene on the campus is during the rush hour when thousands of students rush towards the canteen.

At precisely the same time as the bell rings, some students dash from the chairs, rushing to the canteen. They set the prelude to the most attractive scene of the whole day.

篇6

精彩句子搶先看

1、In university some students from the same city or province form an association to help each other.

2、But such associations often exclude students from other parts of the country, and thus do not promote friendship in a broad sense.在廣義上不促進(jìn)友誼。

On Friendship

Friendship means being friendly to each other or making friends with one another. Human beings are social animals. They do not live in isolation.They need each other both physically and emotionally.

篇7

關(guān)鍵詞：ERP;應(yīng)收款系統(tǒng);忽視

在用友ERP-U8管理系統(tǒng)中,應(yīng)收款系統(tǒng)屬于財(cái)務(wù)管理中的組成部分,主要用于核算和管理企業(yè)與客戶之間的往來(lái)款項(xiàng)。

一、收款單據(jù)處理容易被忽視的問(wèn)題及解決方法

收款單據(jù)處理主要是對(duì)結(jié)算單據(jù)(收款單、付款單即紅字收款單)進(jìn)行管理。具體操作時(shí)應(yīng)用以下方法解決問(wèn)題:

(一)如何形成預(yù)收款

如果預(yù)收了一個(gè)客戶的款項(xiàng),當(dāng)時(shí)還沒(méi)有發(fā)生銷售業(yè)務(wù),則可以錄入收款單,選擇款項(xiàng)類型為預(yù)收款,則將該筆款項(xiàng)全部作為預(yù)收款。若一筆款項(xiàng)中,既包含了客戶支付的應(yīng)收款,又包含客戶提前支付的預(yù)收款,則可將此筆業(yè)務(wù)錄入收款單,表體分為兩條記錄,支付應(yīng)收款部分款項(xiàng)類型為應(yīng)收款,支付預(yù)收款部分款項(xiàng)類型為預(yù)收款。

(二)代付款的形成與處理

如果收到一個(gè)單位的一筆款項(xiàng),但它是為另外一個(gè)單位付的款。這時(shí)有兩種處理方式:將付款單位直接記錄為另外一個(gè)單位,金額為代付金額(即是正常的收款單)。將付款單位仍然記錄為該單位,但通過(guò)在表體輸入代付客戶的功能處理代付款業(yè)務(wù)。這種方式的好處是既可以保留該筆付款業(yè)務(wù)的原始信息,又可以處理同時(shí)代多個(gè)單位付款的情況。

二、核銷處理容易被忽視的問(wèn)題及解決方法

核銷處理指日常進(jìn)行的收款核銷應(yīng)收款的工作。系統(tǒng)提供手工核銷、自動(dòng)核銷兩種方式。舉例:12月12日,銷售部收到某公司交來(lái)轉(zhuǎn)賬支票一張,金額78000元,用以歸還前欠貨款。這是一筆核銷應(yīng)收款的業(yè)務(wù)。具體操作時(shí)應(yīng)注意:

(一)手工核銷

1.手工核銷時(shí)一次只能顯示一個(gè)客戶的單據(jù)記錄,且結(jié)算單列表根據(jù)表體記錄明細(xì)顯示。當(dāng)結(jié)算單有代付處理時(shí),只顯示當(dāng)前所選客戶的記錄。若需要對(duì)代付款進(jìn)行處理,則需要在過(guò)濾條件中輸入該代付單位,進(jìn)行核銷。

2.一次只能對(duì)一種結(jié)算單類型進(jìn)行核銷,即手工核銷的情況下需要將收款單和付款單分開(kāi)核銷。

3.手工核銷保存時(shí),若結(jié)算單列表的本次結(jié)算金額合計(jì)大于或小于被核銷單列表的本次結(jié)算金額合計(jì),系統(tǒng)提示用戶:結(jié)算金額不相等,不能保存。

4.核銷的記賬日期=處理時(shí)注冊(cè)日期。

5.若發(fā)票中同時(shí)存在紅藍(lán)記錄,則核銷時(shí)先進(jìn)行單據(jù)的內(nèi)部對(duì)沖。

(二)自動(dòng)核銷

1.自動(dòng)核銷可對(duì)多個(gè)客戶進(jìn)行核銷處理,依據(jù)核銷規(guī)則對(duì)客戶單據(jù)進(jìn)行核銷處理。

2.自動(dòng)核銷允許在取消操作中按客戶進(jìn)行分別取消核銷處理。

三、轉(zhuǎn)賬處理容易被忽視的問(wèn)題及解決方法

轉(zhuǎn)賬處理:在日常處理中,經(jīng)常會(huì)發(fā)生以下幾種轉(zhuǎn)賬處理的情況。應(yīng)收沖應(yīng)付:用客戶的應(yīng)收賬款沖抵供應(yīng)商的應(yīng)付款項(xiàng)。應(yīng)收沖應(yīng)收:當(dāng)一個(gè)客戶為另一個(gè)客戶代付款時(shí),發(fā)生應(yīng)收沖應(yīng)收情況。預(yù)收沖應(yīng)收:處理客戶的預(yù)收款和該客戶應(yīng)收欠款的轉(zhuǎn)賬核銷業(yè)務(wù)。紅票對(duì)沖:當(dāng)發(fā)生退貨時(shí),用紅字發(fā)票對(duì)沖藍(lán)字發(fā)票。僅舉一例,其他同理。

舉例:12月18日,用某公司交來(lái)的20000元訂金沖抵其期初應(yīng)收款項(xiàng)。這是一筆預(yù)收沖應(yīng)收的業(yè)務(wù)。具體操作時(shí)應(yīng)注意:第一,每一筆應(yīng)收款的轉(zhuǎn)賬金額不能大于其余額。第二,應(yīng)收款的轉(zhuǎn)賬金額合計(jì)應(yīng)該等于預(yù)收款的轉(zhuǎn)賬金額合計(jì)。第三,在初始設(shè)置時(shí),如果將應(yīng)收科目和預(yù)收科目設(shè)置為同一科目,將無(wú)法通過(guò)預(yù)收沖應(yīng)收功能生成憑證。第四,如果是紅字預(yù)收款和紅字應(yīng)收單進(jìn)行沖銷,要把過(guò)濾條件中的“類型”選為“付款單”。第五,如果有一筆預(yù)收款也可不沖應(yīng)收款,待收到此筆貨款的剩余款項(xiàng)并進(jìn)行核銷時(shí),再同時(shí)使用此筆預(yù)收款進(jìn)行核銷。

四、壞賬處理容易被忽視的問(wèn)題及解決方法

壞賬處理主要包括壞賬計(jì)提、壞賬發(fā)生、壞賬收回等。具體操作時(shí)應(yīng)注意:

(一)計(jì)提壞賬準(zhǔn)備

系統(tǒng)提供計(jì)提壞賬的方法。以應(yīng)收賬款百分比法為例。1.初次計(jì)提時(shí),首先應(yīng)在初始設(shè)置進(jìn)行設(shè)置。設(shè)置內(nèi)容包括提取比率、壞賬準(zhǔn)備期初余額。2.應(yīng)收賬款的余額默認(rèn)值為本會(huì)計(jì)年度最后一天的所有未結(jié)算完的發(fā)票和應(yīng)收單余額之和減去預(yù)收款數(shù)額。

(二)壞賬收回處理

在錄入一筆壞賬收回的款項(xiàng)時(shí),應(yīng)該注意不要把該客戶其他的收款業(yè)務(wù)與該筆壞賬收回業(yè)務(wù)錄入到同一張收款單中。舉例:12月20日,某客戶付了一筆貨款,同時(shí)還付了一筆以前的壞賬款項(xiàng),這時(shí),應(yīng)錄入兩張收款單,分別記錄收到的貨款和收到的壞賬款項(xiàng)。另外,壞賬收回制單不受系統(tǒng)選項(xiàng)中“方向相反分錄是否合并”選項(xiàng)控制。

(三)壞賬制單處理

1.制單日期系統(tǒng)默認(rèn)為當(dāng)前業(yè)務(wù)日期。制單日期應(yīng)大于等于所選單據(jù)的最大日期,但小于等于當(dāng)前系統(tǒng)日期。2.如果同時(shí)使用了總賬系統(tǒng),且總賬選項(xiàng)要求制單序時(shí),所輸入的制單日期應(yīng)該滿足制單日期序時(shí)要求:即大于同月同憑證類別的最大日期。

五、取消操作容易被忽視的問(wèn)題及解決方法

在應(yīng)收款管理的各個(gè)業(yè)務(wù)處理環(huán)節(jié),都可能由于各種各樣的原因造成操作失誤,為方便修改,系統(tǒng)提供取消操作功能,可將其恢復(fù)到操作前的狀態(tài)。操作步驟:在菜單條上選取〖其他處理〗-〖期末處理〗-〖取消操作〗。取消操作類型包括取消核銷、取消壞賬處理、取消匯兌損益、取消票據(jù)處理、取消并賬等幾類。取消操作一般受一定條件限制。僅舉一例,其他同理。在具體操作時(shí)不能取消操作的原因總結(jié)如下:如果選擇恢復(fù)票據(jù)處理前狀態(tài),第一,如果票據(jù)日期在已經(jīng)結(jié)賬的月份內(nèi),不能被恢復(fù)。第二,如果票據(jù)在處理后已經(jīng)制單,應(yīng)先刪除其對(duì)應(yīng)的憑證,再進(jìn)行恢復(fù)。第三,票據(jù)轉(zhuǎn)出后所生成的應(yīng)收單如果已經(jīng)進(jìn)行了核銷等處理,則不能恢復(fù)。第四,票據(jù)背書(shū)的對(duì)象如果是應(yīng)付賬款系統(tǒng)的供應(yīng)商,且應(yīng)付賬款系統(tǒng)該月份已經(jīng)結(jié)賬,則也不能恢復(fù)。第五,票據(jù)計(jì)息和票據(jù)結(jié)算后,如果又進(jìn)行了其他處理,例如票據(jù)貼現(xiàn)等,則也不能恢復(fù)。

六、月末結(jié)賬處理容易被忽視的問(wèn)題及解決方法

月末結(jié)賬:如果確認(rèn)本月的各項(xiàng)處理已經(jīng)結(jié)束,可以選擇執(zhí)行月末結(jié)賬功能。當(dāng)執(zhí)行了月末結(jié)賬功能后,該月將不能再進(jìn)行任何處理。在具體操作時(shí)不能進(jìn)行月末結(jié)賬的原因總結(jié)如下:第一,如果這個(gè)月的前一個(gè)月沒(méi)有結(jié)賬,則本月不能結(jié)賬。第二,應(yīng)收款系統(tǒng)與銷售系統(tǒng)集成使用,應(yīng)在銷售系統(tǒng)結(jié)賬后,才能對(duì)應(yīng)收款系統(tǒng)進(jìn)行結(jié)賬處理。第三,如果本月的結(jié)算單還有未審核的,不能結(jié)賬。第四,如果當(dāng)月總賬系統(tǒng)已經(jīng)結(jié)賬,那么不能執(zhí)行應(yīng)收款系統(tǒng)取消結(jié)賬功能。

【參考文獻(xiàn)】

篇8

畢業(yè)論文開(kāi)題報(bào)告

學(xué)生姓名指導(dǎo)教師課題性質(zhì)畢業(yè)設(shè)計(jì)（論文）題目設(shè)計(jì)學(xué)職號(hào)稱教師專業(yè)班級(jí)單科研位教學(xué)√生產(chǎn)其他

論文√

課題來(lái)源

淺談企業(yè)應(yīng)收帳款的管理

開(kāi)題報(bào)告（闡述課題的目的、意義、研究現(xiàn)狀、研究?jī)?nèi)容、進(jìn)度安排、預(yù)

期結(jié)果、參考文獻(xiàn)等）一、論文研究的目的、意義1、研究目的：在竟?fàn)幵絹?lái)越激烈的狀況下，企業(yè)正確運(yùn)用賒銷，切實(shí)加強(qiáng)應(yīng)收賬款風(fēng)險(xiǎn)管理顯得尤其重要。企業(yè)應(yīng)收賬款的增多，成本等費(fèi)用的偏高，信用水平的偏低使得公司應(yīng)收賬款風(fēng)險(xiǎn)加劇，從而導(dǎo)致了企業(yè)經(jīng)營(yíng)管理問(wèn)題，企業(yè)虧損，甚至造成企業(yè)的破產(chǎn)倒閉，使得企業(yè)越來(lái)越重視對(duì)應(yīng)收賬款風(fēng)險(xiǎn)的管理與控制。所以可以說(shuō)應(yīng)收賬款是企業(yè)資金管理的一項(xiàng)重要內(nèi)容，應(yīng)收賬款管理直接影響到企業(yè)營(yíng)運(yùn)資金的周轉(zhuǎn)和經(jīng)濟(jì)效益。積極有效的應(yīng)收賬款管理將有利于加快企業(yè)資金周轉(zhuǎn)，提高資金使用效率，也有利于防范經(jīng)營(yíng)風(fēng)險(xiǎn)，維護(hù)投資者利益。因此，越來(lái)越多的企業(yè)已經(jīng)意識(shí)到應(yīng)收賬款的重要性，應(yīng)收賬款管理已成為企業(yè)財(cái)務(wù)管理的一項(xiàng)重要內(nèi)容?？v觀我國(guó)的研究現(xiàn)狀，企業(yè)應(yīng)該加強(qiáng)應(yīng)收賬款的管理，實(shí)現(xiàn)股東利益最大化。本論文研究目的就是對(duì)企業(yè)應(yīng)收帳款管理存在的問(wèn)題進(jìn)行分析，有針對(duì)性提出解決問(wèn)題的對(duì)策和措施。2、研究意義：隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展以及中國(guó)加入世貿(mào)組織后，企業(yè)間的競(jìng)爭(zhēng)日趨激烈，企業(yè)商業(yè)信用的國(guó)度擴(kuò)展，導(dǎo)致大中小各種企業(yè)的應(yīng)收帳款比例不斷增大，當(dāng)前國(guó)內(nèi)企業(yè)對(duì)應(yīng)收帳款管理重視程度和力度不夠，相關(guān)信用政策的制定和執(zhí)行不規(guī)范，導(dǎo)致應(yīng)收帳款質(zhì)量低下，回收程度偏低，而應(yīng)收帳款的增加和質(zhì)量的降低必然導(dǎo)致其中一部分應(yīng)收帳款的呆帳壞帳的產(chǎn)生，這些應(yīng)收帳款的沉淀，使企業(yè)資產(chǎn)實(shí)際質(zhì)量降低，嚴(yán)懲影響了企業(yè)資金的流轉(zhuǎn)和經(jīng)濟(jì)的正常運(yùn)行。作為影響企業(yè)財(cái)務(wù)狀況的重要因素之一，應(yīng)收帳款的管理是企業(yè)管理的重中之重，分析應(yīng)收帳款的管理方法和及其不足之處的改善方法，這些對(duì)于企業(yè)管理者和投資者，以及相關(guān)政府部門都有借鑒和參考意義，對(duì)于我國(guó)企業(yè)管理質(zhì)量的提高以及經(jīng)濟(jì)的健康發(fā)展也有一定的幫助。二、研究現(xiàn)狀國(guó)外研究現(xiàn)狀：西方對(duì)于應(yīng)收賬款的相關(guān)研究已經(jīng)有百年的歷史了，其信用控制體系已經(jīng)非常完善，因此，企業(yè)對(duì)應(yīng)收賬款的控制也相對(duì)比較容易。隨著經(jīng)濟(jì)的發(fā)展和現(xiàn)實(shí)的需要，西方學(xué)術(shù)界對(duì)傳統(tǒng)意義上應(yīng)收賬款的控制研究，逐漸轉(zhuǎn)向?qū)?yīng)收賬款后期的證券化和保理業(yè)務(wù)的研究。1．應(yīng)收賬款的證券化研究成果。Zweig認(rèn)為資產(chǎn)證券化為原始權(quán)益人提供了一種降低風(fēng)險(xiǎn)、多樣化資產(chǎn)組

合的手段，增加了一種融資工具。Schwarcz指出，資產(chǎn)證券化之所以具有如此的吸引力是因?yàn)樽C券化引致的交易成本節(jié)省遠(yuǎn)遠(yuǎn)高于其它融資工具。他還認(rèn)為發(fā)起人證券化資產(chǎn)的投資報(bào)酬率小于其它融資方式的融資成本，因而資產(chǎn)證券化也是一種有成本效率的融資工具。2．應(yīng)收賬款的保理業(yè)務(wù)研究成果。BenJ.Sopranzetti(1998)教授從企業(yè)的融資的角度探討了應(yīng)收賬款保理的問(wèn)題。由于企業(yè)應(yīng)收賬款的存在，減少了企業(yè)在一定時(shí)期的現(xiàn)金流量，應(yīng)收賬款是具有一定信用的資產(chǎn)，那么可以通過(guò)信用評(píng)估，與金融機(jī)構(gòu)或非金融機(jī)構(gòu)鑒定協(xié)議，把應(yīng)收賬款作為金融產(chǎn)品進(jìn)行交易，從而達(dá)到投資融資的經(jīng)濟(jì)活動(dòng)的目的。LannyLatham（2004）應(yīng)收賬款是各種企業(yè)擁有的一項(xiàng)很常見(jiàn)且非常重要的資產(chǎn)，它的安全與否直接影響著企業(yè)的可用資源、損益情況、現(xiàn)金流量。從企業(yè)內(nèi)部管理出發(fā)，對(duì)企業(yè)應(yīng)收賬款管理中存在的問(wèn)題作了剖析，提出了“要加強(qiáng)企業(yè)應(yīng)收賬款的管理，必須提高產(chǎn)品競(jìng)爭(zhēng)力，注重客戶資信調(diào)查和加強(qiáng)企業(yè)內(nèi)部控制力度”的觀點(diǎn)，并對(duì)建立企業(yè)信用信息管理體系提出了自己的看法。Jamesc.Van.Horne（2003）教授認(rèn)為整體經(jīng)濟(jì)環(huán)境和公司的信貸政策是影響公司應(yīng)收賬款管理水平的主要原因。整體經(jīng)濟(jì)環(huán)境是不可控制的因素，而信貸政策的變量包括交易賬戶的質(zhì)量、貸款期限的長(zhǎng)短、現(xiàn)金折扣、季節(jié)性延遲付款、收款程序等。企業(yè)通過(guò)改變這些變量必然導(dǎo)致額外銷售產(chǎn)生的邊際利潤(rùn)和應(yīng)收賬款增加產(chǎn)生的機(jī)會(huì)成本。管理應(yīng)收賬款實(shí)際上轉(zhuǎn)化為了對(duì)額外銷售產(chǎn)生的邊際利潤(rùn)和應(yīng)收賬款增加投資所要求的收益進(jìn)行評(píng)估，只有兩者相等時(shí)，應(yīng)收賬款所產(chǎn)生的收益才是最大化的。國(guó)內(nèi)研究現(xiàn)狀：由于過(guò)去的計(jì)劃經(jīng)濟(jì)體制問(wèn)題，導(dǎo)致國(guó)內(nèi)對(duì)應(yīng)收賬款的研究起步較晚。改革開(kāi)放以來(lái)，國(guó)內(nèi)的企業(yè)和學(xué)術(shù)界逐漸意識(shí)到應(yīng)收賬款管理的重要性。因?yàn)槲覈?guó)的社會(huì)信用體系還不完備，信用管理體系尚在探索和建立中，同時(shí)我國(guó)大部分企業(yè)應(yīng)收賬款管理意識(shí)比較淡漠，管理方式比較單一，所以我國(guó)的應(yīng)收賬款研究還在起步成型階段。1.關(guān)于應(yīng)收賬款的現(xiàn)狀研究吳蓬生、張維迎、李恩柱、閆培金等學(xué)者從我國(guó)應(yīng)收賬款的管理現(xiàn)狀出發(fā)，努力的從全方位的角度提出改進(jìn)措施。這其中學(xué)者們最初的觀點(diǎn)看上去并不能完整的構(gòu)成一個(gè)體系，但是仍具借鑒意義。2.關(guān)于應(yīng)收賬款法律方面的研究吳蓬生從法律的角度提出，把應(yīng)收賬款看作債權(quán)人與債務(wù)人的一種契約，解決手段(遠(yuǎn)期的應(yīng)收賬款)主要是通過(guò)法律法規(guī)。他對(duì)不良債權(quán)涉及的許多緣學(xué)科問(wèn)題進(jìn)行了大膽的理論探索，并做出回答。3.關(guān)于應(yīng)收賬款從博弈角度的相關(guān)研究應(yīng)收賬款是以信用為基礎(chǔ)才得以存在，其價(jià)值的實(shí)現(xiàn)程度由當(dāng)事人雙方的博弈決定，張維迎從博弈論的角度研究應(yīng)收賬款形成的原因，解決的方法是通過(guò)建立健全有效的信用制度，進(jìn)行信用調(diào)查、信息跟蹤，把握事前、事中、事后三道關(guān)，進(jìn)行控制管理。4.應(yīng)收賬款風(fēng)險(xiǎn)研究李恩柱企業(yè)應(yīng)收賬款的風(fēng)險(xiǎn)防范進(jìn)行了研究，對(duì)應(yīng)收賬款對(duì)企業(yè)產(chǎn)生的分析進(jìn)行了系統(tǒng)的分析，并對(duì)應(yīng)收賬款風(fēng)險(xiǎn)防范對(duì)策進(jìn)行了研究，以確保企業(yè)財(cái)務(wù)的安全性。陳英新從風(fēng)險(xiǎn)的角度指出：應(yīng)收賬款的風(fēng)險(xiǎn)是由于市場(chǎng)因素的不穩(wěn)定性和債權(quán)、債務(wù)關(guān)系在清償時(shí)具有不確定性，導(dǎo)致了賒賬企業(yè)的應(yīng)收賬款在回收時(shí)間和回收

數(shù)額上具有不確定性。我國(guó)的社會(huì)信用基礎(chǔ)還比較薄弱，社會(huì)信用體系還不完備，信用管理體系尚在探索和建立之中，有關(guān)政策法規(guī)尚未出臺(tái)，我國(guó)還很難直接照搬西方國(guó)家的應(yīng)收賬款的管理模式。因此，我國(guó)企業(yè)只能根據(jù)自己企業(yè)的實(shí)際情況并結(jié)合應(yīng)收賬款系統(tǒng)化的管理知識(shí)來(lái)制定適合自己的應(yīng)收賬款管理模式。三、研究?jī)?nèi)容本文首先闡述了目前企業(yè)應(yīng)收賬款管理的存在的問(wèn)題，針對(duì)企業(yè)應(yīng)收賬款管理存在的問(wèn)題做出原因分析，并運(yùn)多種措施加強(qiáng)企業(yè)應(yīng)收賬款管理。一、企業(yè)應(yīng)收賬款的概述（一）應(yīng)收賬款的概念（二）應(yīng)收賬款的范圍（三）應(yīng)收賬款的確認(rèn)二、企業(yè)應(yīng)收賬款管理存在的問(wèn)題（一）應(yīng)收賬款拖欠嚴(yán)重，企業(yè)面臨信用危機(jī)（二）應(yīng)收賬款降低企業(yè)的資金使用效率，使企業(yè)效益下降（三）應(yīng)收賬款增加了企業(yè)的總成本三、企業(yè)應(yīng)收賬款存在問(wèn)題的原因分析（一）企業(yè)之間市場(chǎng)競(jìng)爭(zhēng)的產(chǎn)物（二）實(shí)現(xiàn)銷售和收到款項(xiàng)的時(shí)間差所致（三）應(yīng)收賬款管理制度不健全（四）信用政策制定不合理（五）企業(yè)防范風(fēng)險(xiǎn)意識(shí)薄弱（六）外界市場(chǎng)環(huán)境復(fù)雜四、加強(qiáng)應(yīng)收賬款的管理措施（一）全面核算應(yīng)收帳款的成本（二）建立完善的內(nèi)部控制制度（三）加強(qiáng)客戶信用管理（四）加強(qiáng)應(yīng)收賬款的風(fēng)險(xiǎn)防范，提高企業(yè)風(fēng)險(xiǎn)管理水平（五）以應(yīng)收賬款轉(zhuǎn)為應(yīng)收票據(jù)來(lái)降低風(fēng)險(xiǎn)（六）提高人員素質(zhì)（七）應(yīng)收帳款的控制結(jié)論四、進(jìn)度安排1、確定畢業(yè)論文的選題，收集資料，整理資料，完成論文的任務(wù)書(shū)。2012-9-8至2012-9-262、編寫(xiě)論文提綱，撰寫(xiě)開(kāi)題報(bào)告，進(jìn)行開(kāi)題，實(shí)習(xí)期間進(jìn)一步查找資料，作社會(huì)調(diào)查。2012-9-27至2012-10-113、撰寫(xiě)論文，完成第一稿，并交指導(dǎo)老師。2012-10-12至2012-11-24、修改論文，完成第二稿，并交指導(dǎo)老師。2012-11-3至2012-11-155、修改論文，完成第三稿，并交指導(dǎo)老師。2012-11-16至2012-11-29

五、預(yù)期結(jié)果

應(yīng)收賬款作為企業(yè)流動(dòng)資產(chǎn)的重要組成部分，是否能夠及時(shí)收回關(guān)系到企業(yè)正常的生產(chǎn)經(jīng)營(yíng)能否正常周轉(zhuǎn)，具有舉足輕重的地位。本文針對(duì)應(yīng)收賬款管理存在的問(wèn)題，找到加強(qiáng)企業(yè)應(yīng)收賬款管理的措施。

六、參考文獻(xiàn)

[1]王慶成：《財(cái)務(wù)管理學(xué)》中國(guó)財(cái)政經(jīng)濟(jì)出版社，1995。[2]楊金觀：《中級(jí)財(cái)務(wù)會(huì)計(jì)》中國(guó)財(cái)政經(jīng)濟(jì)出版社，2000。[3]杜英：《財(cái)務(wù)會(huì)計(jì)實(shí)務(wù)》，上海財(cái)經(jīng)大學(xué)出版社，2001。[4]姚鐵梅：《加強(qiáng)應(yīng)收賬款管理，規(guī)避企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)》《財(cái)會(huì)通訊》、，2004。[5]潘榮良：《強(qiáng)化應(yīng)收賬款管理，防范經(jīng)營(yíng)風(fēng)險(xiǎn)》《財(cái)會(huì)月刊》、，2004。[6]袁秀蘭；《當(dāng)前企業(yè)應(yīng)收賬款管理的現(xiàn)狀與對(duì)策》《會(huì)計(jì)之友》2005。、[7]王霞等：《如何加強(qiáng)對(duì)企業(yè)應(yīng)收賬款的管理》《財(cái)會(huì)研究》、，2006。[8]黃艷華；《應(yīng)收賬款管理中的問(wèn)題及對(duì)策》《中國(guó)鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì)》2007、

篇9

義烏人自古重商業(yè)、善經(jīng)營(yíng)，有“雞毛換糖以博微利”的經(jīng)商傳統(tǒng)。據(jù)統(tǒng)計(jì)，直到1982年，義烏近60萬(wàn)人口中還有5萬(wàn)人做著小生意?！扒锰菐汀钡拇嬖冢蔀樾∩唐肥袌?chǎng)得以根植的物化形式和文化積累。

“勤耕、好學(xué)、剛正、勇為”，義烏人獨(dú)特的人文精神使然。然而，義烏人的商業(yè)文化并不是學(xué)術(shù)思想，也不是通過(guò)書(shū)本傳播的知識(shí)，而是源于“敲糖幫”高于經(jīng)濟(jì)理論的民間商業(yè)傳統(tǒng)。義烏的商業(yè)文化，體現(xiàn)了典型的民間商業(yè)精神。這種精神在官方重農(nóng)抑商思想的重壓之下，在廣大的小農(nóng)經(jīng)濟(jì)和手工業(yè)經(jīng)濟(jì)的縫隙里，在官方幾乎無(wú)法管制的領(lǐng)域，尋找到了避免官方壓制的途徑，并發(fā)展成為農(nóng)業(yè)社會(huì)中極為少見(jiàn)的經(jīng)濟(jì)理性和商業(yè)精神。

義烏人并不諱言“一切向錢看”。他們認(rèn)為，價(jià)值規(guī)律才是硬道理，企業(yè)所從事的一切經(jīng)營(yíng)活動(dòng)，本質(zhì)上就是聽(tīng)錢的話。所以，他們不遺余力地追求大生意、大規(guī)模、聚大錢，而他們盯準(zhǔn)的是小商品、小利潤(rùn)、賺小錢。只要有錢賺，哪怕只有一分錢、一厘錢的賺頭，義烏人也會(huì)爭(zhēng)取。

義烏人常說(shuō)，“做老板，睡地板。”這種樸素的精神常常讓人感慨。記得有一次我去一個(gè)企業(yè)做調(diào)研，一位老板在員工中午休息期間，居然自己騎著三輪車為客戶送貨。我問(wèn)他為什么不找個(gè)人去蹬三輪？他居然這樣回答我，節(jié)約3元錢實(shí)際上就是賺了3元。正是這種“節(jié)約了就是賺了”的想法讓義烏一步步成為中國(guó)小商品交易市場(chǎng)的中心。

雖然義烏發(fā)展的特色一開(kāi)始是由民間力量誘致的，但后來(lái)的發(fā)展進(jìn)程中，政府的引導(dǎo)、調(diào)控、規(guī)范、服務(wù)發(fā)揮了決定性作用。義烏經(jīng)濟(jì)社會(huì)每一步發(fā)展提升，都帶有鮮明的“有為政府”烙印：尊重群眾的首創(chuàng)精神，深化市場(chǎng)取向改革。

篇10

皮影戲，是一種用燈光照射獸皮或紙板做成的人物剪影來(lái)表演的民間戲曲，表演時(shí)，藝人們?cè)诎咨徊己竺?，一邊操縱戲曲人物，一邊用當(dāng)?shù)亓餍械那{(diào)吟唱、念誦，同時(shí)配以打擊樂(lè)器和弦樂(lè)，有著濃厚的鄉(xiāng)土氣息。

王熙說(shuō)她和皮影的淵源要從爺爺?shù)臓敔斦f(shuō)起，他是表演皮影戲的老藝人，清朝的時(shí)候進(jìn)京，在京西一帶演出，據(jù)說(shuō)還進(jìn)過(guò)宮，給慈禧太后演戲祝壽。但到了爺爺這一輩，這門手藝基本就失傳了。沒(méi)有想到作為70后的王熙，一介女流之輩，將皮影戲這一地方戲曲技藝重新拾撿了回來(lái)。從她曾爺爺那輩算起，她應(yīng)該是第五代傳人。

牽手小矮人

皮影戲有階段性突破

王熙眉眼清秀，巧笑盈盈，典型的俏佳人模樣。在她還是七八歲的時(shí)候，村里只要放皮影戲，就立馬沖出去看。晃動(dòng)的影子、精雕細(xì)刻的影人，她看得入神，她盯著白色幕布上那些可愛(ài)的影人兒，為什么能隨著鏗鏘的鑼鼓聲激烈打斗，還能隨著樂(lè)曲跳舞、騎馬、射箭，后來(lái)看的次數(shù)多了，慢慢知道那些影人兒是由白色幕布后面的藝人們?cè)诓僮鳎私獾狡び皯蛐枰笕瞬倏v、表演、還要會(huì)唱會(huì)說(shuō)。小小年紀(jì)，她在心里暗暗下決心，也要學(xué)會(huì)皮影戲的唱念做打。

2006年，北京城首家民營(yíng)“皮影藝術(shù)博物館”開(kāi)在了前門大柵欄鬧市口，場(chǎng)館里裝修得金碧輝煌，櫥窗里展示的盡是美輪美奐的皮影頭茬、以及各式皮影道具，帶著祖輩人氣息的掰桿、被翻得殘缺不全的唱本，無(wú)不向人敘說(shuō)著皮影的故事耐人尋味，皮影戲的風(fēng)情值得流傳――弘揚(yáng)地方戲曲，傳播民族文化，理論上高尚，但落到實(shí)處，尤其像他們這種個(gè)體戶頭上，實(shí)操起來(lái)是步步維艱?！捌び八囆g(shù)博物館”雖然開(kāi)張了，但并沒(méi)有如他們事先構(gòu)想的門庭若市，甚至是門可羅雀。不得已，王熙穿上民族服裝，拿著皮影道具去前門大街上邊跳邊吆喝，請(qǐng)人進(jìn)來(lái)看皮影戲，一張入門卷20元，2個(gè)人30元，到最后一張票10元。王熙說(shuō)她從小到大沒(méi)有低頭求過(guò)人，那段時(shí)間真是豁出去了。一年55萬(wàn)的房租，我們倆把所有積蓄都搭進(jìn)去了，還差十多萬(wàn)，親戚朋友能借的地方都借遍了，最后實(shí)在沒(méi)轍，只得低聲下氣央告房東大姐：再緩幾天。說(shuō)到這里，王熙眼圈紅了，但隨即莞兒一笑，這些都過(guò)去了，有菩薩保佑，我們都挺過(guò)來(lái)了。

為了還原地道的皮影表演，一開(kāi)始從唐山聘請(qǐng)了七位皮影戲的老藝人，平均年齡65歲，但由于演出場(chǎng)次不飽和，這些老藝人又久居鄉(xiāng)村，不適應(yīng)城市人的生活節(jié)奏，半年后都陸續(xù)返鄉(xiāng)了。之后又招聘了一批剛畢業(yè)的大學(xué)生，跟老藝人學(xué)習(xí)皮影藝術(shù)。剛來(lái)的時(shí)候很有熱情，認(rèn)同自己在振救一個(gè)瀕危的地方戲種，時(shí)展日新月異，只有民族的才是世界的；但崇高的理想終究還是架不住現(xiàn)實(shí)世界的誘惑，在這里掙的錢少，每天和老頭兒呆一塊兒，沒(méi)意思，慢慢的這些大學(xué)生都改行學(xué)電腦、學(xué)金融去了。正在無(wú)奈之時(shí)，林先生想起了他曾經(jīng)采訪過(guò)一名袖珍人歌手，他獲悉袖珍人就業(yè)十分困難，于是抱著試一試的想法，招來(lái)了7位袖珍人學(xué)習(xí)皮影戲表演。

王熙的愛(ài)人林先生是媒w人，從這些個(gè)“袖珍人”身上，他捕捉到了新聞點(diǎn)，精心策劃了一場(chǎng)以“袖珍人拜師傳承非遺皮影戲”為主題的新聞會(huì)，邀請(qǐng)到文化界的名人、皮影表演的老藝人以及新聞媒體，共聚一堂，把話皮影藝術(shù)歷史源遠(yuǎn)流長(zhǎng)，各位與會(huì)代表紛紛表示應(yīng)該將皮影藝術(shù)弘揚(yáng)推廣、發(fā)揚(yáng)光大。袖珍人現(xiàn)場(chǎng)演出了一場(chǎng)《武松打虎》的經(jīng)典皮影戲，效果特好。

口碑是最好的廣告，這么一宣傳，社會(huì)上很多人都知道了有一群袖珍人在演皮影戲，王熙說(shuō)從那以后，她又有了一個(gè)有趣的外號(hào)：“白雪公主”。“白雪公主”帶著7個(gè)“小矮人”，開(kāi)始踏上了非遺世界里的童話之旅。2008年他們又成立“北京龍?jiān)谔炱び八囆g(shù)團(tuán)”，到目前為止一共培訓(xùn)了180名“袖珍人”學(xué)習(xí)皮影制作、雕刻、設(shè)計(jì)、表演等相關(guān)的技藝，功夫到家，又陸續(xù)被分派到了杭州、平遙、上海的“袖珍人皮影劇團(tuán)”去演出、磨煉。這群袖珍人無(wú)疑是幸運(yùn)的，不但找到了“組織”，有了賴以生存的工作，每月有固定收入，找回了生命的尊嚴(yán)與價(jià)值，有的還結(jié)婚成家，在這個(gè)平臺(tái)上尋到人生的配偶。

上交提案

建立社區(qū)“非遺小屋”

皮影藝術(shù)追蹤溯源，有近2000年的歷史。農(nóng)耕年代，一般社稷百姓的娛樂(lè)生活便靠這流動(dòng)的“影匣子”來(lái)取代。聽(tīng)老人們講，他們小時(shí)候沒(méi)有條件進(jìn)私塾學(xué)堂，就只有從這些走村串鄉(xiāng)的影子戲形象受到仁義誠(chéng)信的熏陶，所謂的高臺(tái)教化說(shuō)的就是以舞臺(tái)上演繹的戲劇故事來(lái)傳播是非善惡，寓教于樂(lè)。像《武松打虎》、《穆桂英大破天門陣》等傳統(tǒng)劇目深受觀眾歡迎，其塑造的藝術(shù)形象旨在歌頌英雄氣概，正義終究能戰(zhàn)勝邪惡?！懊髦接谢ⅰ⑵蚧⑸叫小痹⒁庾鋈魏问虑椴粦峙吕щy，遇到“攔路虎”要勇敢而不失冷靜，以過(guò)硬的本領(lǐng)去制服敵人。

“袖珍人皮影藝術(shù)團(tuán)”成立有八年了，今年是第九年，一路走來(lái)確實(shí)很辛苦。王熙在最困難的時(shí)候曾說(shuō)：“如果我死了，皮影戲死了，我管不著了，但我還活著，皮影戲卻死了，我接受不了”；現(xiàn)在又多了一群“袖珍人”就更不能撂挑子，只要皮影戲活著，袖珍人就能活得更有意義。林先生說(shuō)，人一生能堅(jiān)持做好一件事情是幸福的，夫唱婦隨，他們倆真心熱愛(ài)皮影藝術(shù)，孜孜不倦追求傳承皮影藝術(shù)這份事業(yè)，不論遇到多少困難始終堅(jiān)持。

《皮影戲的秘密》是王熙剛剛為民族藝術(shù)進(jìn)校園編撰的皮影文化讀本，這本書(shū)以青少年為讀者對(duì)象，從皮影的歷史起源、操縱技巧、人物造型、樂(lè)器道具等方面，對(duì)皮影戲的基本知識(shí)進(jìn)行了深入淺出的介紹，同時(shí)還專門設(shè)計(jì)了動(dòng)手制作的章節(jié)，讓孩子們自己動(dòng)手制作皮影，通過(guò)動(dòng)手、動(dòng)腦、上手操練、以及角色參與、互動(dòng)表演中體會(huì)傳統(tǒng)藝術(shù)的魅力。