企业内部会计控制弱化及其对策

列举了企业内邵会计控制存在的内部会计系统控制机制不健全，监督、考核机制乏力，财务控制存在漏洞、公司企业治理结构不完善等目前企业内部会计控制现状及重点存在问题。提出了完善企业的内部会计控制环境．不相容职务必须分离，强化监督，督促实施，加强会计基础工作，完善会计电算化管理，规范业务处理程序等具体改进建议。     

浅议企业内部控制

我国实行市场经济已多年，大部分企业都在由传统企业向现代化企业转型。在这过程中，有些企业发生了经营失败、会计信息失真（甚至会计造假）、企业违法违纪不守法经营等同题，造成这些问题的根本原因在于企业法人治理结构不健全，企业内部各项控制制度不完善，或者根本没有“企业内部控制”。内部控制已成为衡量现代企业管理的重要标志，通过实践得出的结论是：得控则强、失控则弱、无控则乱。《会计法》二十七条规定：“各单位应当建立、健全本单位内部会计监督制度”。单位内部会计监督的执行，靠的就是内部控制。那么，什么是内部控制，又如何建立健全企业的内部控制制度呢？     

盘山县水库移民工作存在的问题及对策探析

针对盘山县水库移民工作中存在的移民基础设施薄弱、群众参与具体移民工作的程序不健全、参与活动层次浅和移民参与主动性不足等问题,提出应通过积极地推行法律、灌输观念、提升移民参与认识,对移民过程中的非理性参与行为进行必要整治等措施,让移民权利得到充分体现,确保移民工作顺利开展和维护移民稳定。     

电液比例技术在钻杆摩擦焊接控制系统中的应用

针对焊接钻杆连续驱动摩擦焊机采用开关阀组成压力控制系统存在故障几率高、可控性差等问题,将电液比例控制技术应用在摩擦焊压力控制中,实现了摩擦焊轴向压力闭环控制、滑台进给速度的开环控制;可对摩擦焊机主轴速度、轴向压力、轴向缩短量、主电机电流、油温等进行实时检测。现场实测数据表明,电液比例控制系统是一种适合实际生产的摩擦焊压力控制系统。      

试论企业货币资金内部会计控制

内部会计控制是单位提高会计信息质量,保护资产安全、完整,确保有关法律、法规和规章制度的贯彻执行而制定实施的一系列控制方法、措施和程序。内部会计控制涵盖了货币资金、实物资产、对外     

浅谈煤炭地质单位内部会计控制

论述了煤炭地质单位建立内部会计控制的重要性，探讨了内部会计控制的内容及要点。     

强化事业单位内部会计控制的几点意见

会计工作监督可来自各个方面，最直接，最经常，最有 监督还是建立财务会计稽核等内部会计控制制度，通过内部会计控制，牵帛，稽核，及时发现和纠正工作中的失误，预防各类违纪，违规问题的发生，规范事业单位经济运行秩序，为提高单位经济效益奠定良好基础。     

基于灰色预测控制的石油自动送钻钻压控制系统

针对自动送钻控制系统中存在的时变、时滞和非线性条件下难以实现准确控制的情况,提出了一种灰色预测控制算法,该控制算法在建模过程中对原始数据进行累加生成,而这样累加的结果可以大大弱化非线性干扰的影响.利用灰色预测改进模型,实行一步或多步预测,将预测误差与误差变化作为决策机构的输入,送给液压调速系统对绞车的绞车力进行控制,然后控制钻杆的下放速度从而达到恒钻压的目的.该算法自适应强,计算简单,适合于钻压控制系统中.仿真结果表明,该算法是有效的.     

对企业内控管理体系建设的思考

2008年,财政部、证监会、审计署、银监会、保监会联合发布了《企业内部控制基础规范》（以下简称〈规范〉）,要求上市公司在2009年7月1日前,必须建立企业内部控制体系,并要求国有企业及其它类型的企业要逐步推进此项工作.近年来,内部控制体系建设在我国众多上市公司,大、中型国有企业及筹备上市公司中快速推行.     

建筑设计企业开展工程项目管理业务情况分析

2003年起,原建设部相继发布了《关于培育发展工程总承包和工程项目管理企业的指导意见》、《建设项目工程总承包管理规范》及《建设工程勘察设计资质管理规定》等文件,为建筑设计企业发展项目管理和设计施工总承包业务提供了机遇。经过近10年的发展,工程项目管理工作取得了较大成果,但由于相关配套政策不完善、政府推行力度不够、企业自身条件不够成熟等原因,建筑设计企业在开展工程项目管理业务过程中遭遇了不少问题。本文结合中国建筑西南设计研究院有限公司（以下简称＂中建西南院＂） 的实践经验对项目管理的开展情况、存在问题及对策进行分析。     

The terrestrial fauna of the Late Triassic Pant-y-ffynnon Quarry fissures,South Wales,UK and a new species of Clevosaurus (Lepidosauria: Rhynchocephalia)

Pant-y-ffynnon Quarry in South Wales yielded a rich cache of fossils in the early 1950s, including articulated specimens of new species (the small sauropodomorph dinosaur Pantydraco caducus and the crocodylomorph Terrestrisuchus gracilis), but no substantial study of the wider fauna of the Pant-y-ffynnon fissure systems has been published. Here, our overview of existing specimens, a few described but mostly undescribed, as well as freshly processed material, provides a comprehensive picture of the Pant-y-ffynnon palaeo-island of the Late Triassic. This was an island with a relatively impoverished fauna dominated by small clevosaurs (rhynchocephalians), including a new species, Clevosaurus cambrica, described here from a partially articulated specimen and isolated bones. The new species has a dental morphology that is intermediate between the Late Triassic Clevosaurus hudsoni, from Cromhall Quarry to the east, and the younger C. convallis from Pant Quarry to the west, suggesting adaptive radiation of clevosaurs in the palaeo-archipelago. The larger reptiles on the palaeo-island do not exceed 1.5?m in length, including a small carnivorous crocodylomorph, Terrestrisuchus, and a possible example of insular dwarfism in the basal dinosaur Pantydraco.     

The effect of water on accessory phase solubility in subaluminous and peralkaline granitic melts

The solubilities of columbite, tantalite, wolframite, rutile, zircon and hafnon were determined as a function of the water contents in peralkaline and subaluminous granite melts. All experiments were conducted at 1035 °C and 2 kbar and the water contents of the melts ranged from nominally dry to approximately 6 wt.% H₂O. Accessory phase solubilities are not affected by the water content of the peralkaline melt. By contrast, solubilities are affected by the water content of the subaluminous melt, where the solubilities of all the accessory phases examined increase with the water content of the melt, up to 2 wt.% H₂O. At higher water contents, solubilities are nearly constant. It can be concluded that water is not an important control of accessory phase solubility, although the water content will affect diffusivities of components in the melt, thus whether or not accessory phases will be present as restite material. The solubility behaviour in the subaluminous and peralkaline melts supports previous spectroscopic studies, which have observed differences in the coordination of high field strength elements in dry vs. wet subaluminous granitic glasses, but not for peralkaline granitic glasses. Lastly, the fact that wolframite solubility increases with increasing water content in the subaluminous melt suggests that tungsten dissolved as a hexavalent species.     

Quaternary stresses revealed by calcite twinning inversion: insights from observations in the Savonnières underground quarry (eastern France)

Calcite samples were extracted both from the rock matrix and the superficial coating of a karstified fault plane of an underground quarry, located in the eastern border of the Paris basin. The karstification is dated as Quaternary. Analysis of mechanical calcite twinning reveals that only the calcite matrix has also undergone a compression trending WNW that can be attributed to the Mio-Pliocene alpine collision. Both coating and matrix have undergone a strike-slip regime with σ₁ roughly trending north–south, that could correspond to the regional present-day state of stress, a strike-slip compression rather trending NNW, modified by local phenomena. To cite this article: M. Rocher et al., C. R. Geoscience 335 (2003).     

HYDROGEOLOGY

正20141756 Chen Ruige(Mathematical College,China University of Geosciences,Beijing100083,China);Zhou Xun Numerical Simulation of Groundwater Level Fluctuation in a Coastal Confined Aquifer with Sloping Initial Groundwater Level Induced by the Tide(Geological Bulletin of China,ISSN1671-2552,CN11-4648/P,32(7),2013,p.1099-1104,6 illus.,16 refs.) Key words:confined water,groundwater level     

METAMORPHIC PETROLOGY

正20141408 Cai Jia(Institute of Geology,Chinese Academy of Geological Sciences,Beijing100037,China);Liu Fulai Petrogenesis and Metamorphic P-T Conditions of Garnet-Spinel-Biotitebearing Paragneiss in Danangou Area,Daqingshan-Wulashan Metamorphic Complex Belt(Acta Petrologica Sinica,ISSN1000-0569,CN11-1922/P,29(7),     

SERIALS

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GEOPHYSICAL EXPLORATION

正20142386An Guoying(China Aero Geophysical Survey and Remote Sensing Center for Land and Resources,Beijing 100083,China)Application of Satellite Remote Sensing in Regional Hydrogeological Investigation:Taking Cenozoic Strata in Wenquan Sheet(1∶250 000)of Karakoram Range as an Example(Geosci-     

QUATERNARY GEOLOGY & GEOMORPHOLOGY

正20141016An Chengbang(Key Laboratory of Western China’s Environmental Systems,Ministry of Education,Lanzhou University,Lanzhou 730000,China);Zhao Yongtao Lake Records during the Last Glacial Maximum from Xinjiang,NW China and Their Climatic Impli-     

PETROLEUM GEOLOGY

正20141538 Cao Qing(School of Earth Sciences and Engineering,Xi’an Petroleum University,Xi’an 710065,China);Zhao Jingzhou Characteristics and Significance of Fluid Inclusions from Majiagou Formation,Yichuan Huangling Area,Ordos Basin(Advances in Earth Science,ISSN1001-8166,CN62-1091/P,28(7),2013,p.819-828,7 illus.,3 tables,43 refs.)     

GEOCHEMISTRY

正20142002 Wei Hualing(Institute of Geophysical and Geochemical Exploration,Chinese Academy of Geological Sciences,Langfang065000,China);Zhou Guohua Element Content and Mineral Compositions in Different Sizes of Soil in Tongling Area,Anhui Province(Geological Bulletin of China,ISSN1671-2552,CN11-4648/P,32(11),2013,p.1861