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1.
集团企业组织结构的特殊性，决定其财务管理有别于一般企业，集团企业财务管理的首要任务就是要建立和完善财务管理体制，健全集团内部的财务控制机制。本文在总结上海现代建筑设计集团组建五年来财务管理工作成功经验的基础上，提出了集团企业财务管理的新架构，以实现财务资源的价值最大化。 相似文献
2.
企业是以营利为目的的组织,而风险则客观存在于企业经营活动的全过程,特别是企业的财务活动中更充满着风险。只有深入研究企业财务风险的形成原因,才能更深刻地认识企业财务风险的本质,以加强对企业财务风险的管理,提高企业财务系统 相似文献
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确立企业财务管理目标是明确现代理财思想、建立现代理财方法和措施必须重点考虑的问题,它是企业在一定的环境和条件下所应达到的预期效果和基本要求,同时也是企业财务工作的定向机制、出发点和归宿,本文就新型市场经济条件下,如何定位企业财务管理目标作一浅析. 相似文献
4.
集团企业组织结构的特殊性,决定其财务管理有别于一般企业,集团企业财务管理的首要任务就是要建立和完善财务管理体制,健全集团内部的财务控制机制.本文在总结上海现代建筑设计集团组建五年来财务管理工作成功经验的基础上,提出了集团企业财务管理的新架构,以实现财务资源的价值最大化. 相似文献
5.
随着我国改革开放的进一步深入,企业发展所面临的竞争越来越激烈,会计工作在企业发展过程中所起到的作用也越来越重要,而对会计工作的审计将越来越严格,也只有这样才能有效保证会计信息的质量、使会计工作有序开展。财务审计工作在企业发展过程中扮演着重要的角色,但是,由于我国企业财务审计工作起步晚,基础薄弱,但是发展迅速,所以在我国现阶段企业财务审计工作在具体实施过程中还存在许多有待完善的地方,所以,为了使企业财务审计工作更好的服务于企业发展,就必须对其进行不断研究,不断创新。 相似文献
6.
随着我国经济社会的快速发展,国土资源供需矛盾日显尖锐。保护资源、保障发展和保障民生的任务尤其沉重,在新的形势下,如何发挥国土资源管理效益最大化,如何使国土资源管理的各项工作都能顺应新形势的发展需要,是摆在国土资源管理部门面前的一道课题。为此,强化国土资源内部管理。深化国土资源管理制度改革势在必行。 相似文献
7.
全面预算管理是建立在现代企业制度上的一种先进的企业管理方法,推行全面预算管理,建立一套完整的全面预算管理体系,以规范企业内部各环节的经济行为,对于提高企业财务管理水平,促进企业管理工作上台阶具有重要的实际意义。 相似文献
8.
为适应地勘单位改革发展的新要求,与时俱进开展地勘企业财务风险管理,规范地勘企业财务风险管理行为,完善财务管理规章制度,堵塞漏洞,防患于未然,实现廉洁与效能的统一,是十分必要和紧迫的。所以,地勘企业财务风险管理工作必须根据 相似文献
9.
建设和管理好土地矿权市场，是最大化显现资源价值，实现资源管理和利用方式根本转变，以及彻底解决在出让过程中出现腐败问题的必然选择。 相似文献
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11.
根据Rodriguez Iturbe等和Gupta等导得的流域瞬时单位线即为雨滴汇流时间分布密度的结论,基于雨滴汇流时间等于其流路长度与其速度之商的基本关系式,提出了应用概率论理论建立由雨滴的流路长度分布律和速度分布律确定流域瞬时单位线的方法,并提出了由坡度分布律转换成速度分布律的原理和方法,以及由数字高程模型(DEM)自动获取雨滴流路长度分布律和坡度分布律的方法。此外,还应用最大信息熵原理给出了坡度分布密度的解析表达式。实例表明,作为一种新的毋须通过实测降雨径流资料确定流域单位线的方法,具有进一步研究和推广应用的前景。 相似文献
12.
R. A. Reyment 《Cretaceous Research》1980,1(4):299-327
The first trans-Saharan epicontinental transgression began in the Late Cenomanian and peaked in the Early Turonian. The sea entered through rifts (Nigeria) and subsiding areas (north Africa) and, at maximum extent, spilled out onto stable craton. The central Sahara was land in late Early Turonian time; the sea seems to have remained in the central part of the Benue rift, to sally forth again during the minor Coniacian transgressive pulse. The Coniacian transgression went no further than eastern and central Niger Republic. For a short time during the Cenomanian-Turonian link-up between the Tethys and the South Atlantic, some organisms (mainly ammonites and pelecypods) passed across the Sahara. The Coniacian marine deposits of eastern Niger contain several elements typical of the Mungo River Formation of Cameroun, and coastal Nigeria. These faunistic indications imply that the topographical obstacle formed by the Zambuk ridge of northeastern Nigeria was swamped at maximum transgression. A third, very extensive epicontinental transgression began in latest Campanian time and reached its acme in the Early Maastrichtian. In the central Sahara, at least, there was a retreat of the sea in later Maastrichtian times. A final transgression peaked during the Paleocene, after which the sea withdrew permanently from the northwest African hinterland. The same marine ostracod associations occur in the Paleocene of coastal Nigeria, the Sokoto embayment, Mali and Libya, thus providing strong evidence of a marine connexion, albeit brief, between the South Atlantic and the Tethys, despite the lack of outcrop evidence in the crucial Niger valley region. 相似文献
13.
Planning versus youth: Stamping out spatial unruliness in Harare 总被引：1，自引：0，他引：1
The paper examines the illegal occupation and use of urban spaces by Harare’s youth and the ensuing tussles with the repressive machinery of the local authority and the nation-state. It analyses efforts by planning to contain rampant spatial unruliness. The paper maps the patterns of official hostile responses to the illegal activities of the youth whose daily routines inevitably entail the disregard of the spatial planning framework as reflected in existing legal and regulatory controls. The analysis reveals the reliance by the urban planning and management system on the use of force and violence, a feat made possible by the mobilisation of the repressive state apparatus. The discussion argues that what comes out in the relationship between the order-imposing planning system and the regulation-flouting youth is a situation that can largely be comprehended by turning to the non-progressive side of planning. 相似文献
14.
This paper explores the inherent contradiction and conceptual conflict that arises when sacred sites are marketed as secular for the purpose of promoting tourism. The question of conflict is further frustrated within the context of Israel’s contested religious landscape and Israeli policy. Using a Lefebvrian framework, the historical development of the Bahai Gardens in Haifa, Israel, the tourism board’s promotion of the site as Haifa’s primary tourist designation, and the distinct spatial practices that have been used by both constituencies are investigated. Further, the authors posit that the Bahai Gardens are multi-dimensional spaces characterized by two different socio-spatial processes and practices that co-exist—the tourist’s and the pilgrim’s. These practices transform the holy site into a secular shared community asset. The paper concludes with a discussion of the socio-spatial implications of the case and its broader implications concerning the globalization of tourism and the efficacy of developing “layered” Lefebvrian triad to try and avoid conflict. 相似文献
15.
The post-glacial environmental history of Voua de la Motte, a small pond, was studied by the lipid geochemistry of a 6 m long core. Palynological studies show that the deepest part of the core goes back to 10,000 yr BP corresponding to the time of formation of the lake following the retreat of the Rhodanian glacier. Hydrocarbons, aldehydes, linear alcohols, sterols, monocarboxylic and monohydroxy fatty acids, were determined throughout the core both in the free and bound lipid fractions, as well as in the tightly bound fraction for the carboxylic acids. There is no clear evidence of a transformation from the unbound to the bound form, except perhaps for the α-hydroxy acids.Qualitative as well as quantitative fluctuations in the distributions of these lipid classes were observed upward in the core. An attempt is made to correlate these fluctuations with the bioenvironmental and climatological evolution of the Basin on the basis of information obtained from palynology. 相似文献
16.
A Barremian microflora is recorded in the terrigenous facies (Weald) of the Lower Cretaceous in the northern region of the Province of Valencia (Spain), these beds have been poorly dated up to now due to the absence of fossils. The Villar del Arzobispo microflora correspond unquestionably to the Barremian-Aptien period, but the numerical importance of derived forms from the Jurassic, the remarkable variety of forms of Cicatricosisporites, and the rareness of pollen of Angiosperms, indicate a Barremian age to be more likely.This discovery permits us to establish the stratigraphical relationship of this terrigenousfacies of Villar del Arzobispo with the dated “Weald” of other areas of the Iberian Chain and to give a complete chrono-stratigraphical interpretation to the different litho-stratigraphical units that constitute the Lower Cretaceous of this region. 相似文献
17.
The explanation normally given for the tectonics of Sainte-Victoire Mountain, a dozen kilometres east of Aix-en-Provence, to the north of the limestone Provence, is incorrect. To the east, the morphology of the Sainte-Victoire is subdued, whereas to the west, before the mountain breaks savagely, the morphology is that of a young mountain as appears in Alpine landscapes. This unusual aspect in the region and the large subvertical faults with vertically striated surfaces that mark the massif to the south and to the west, induce the idea of strong vertical uplifts and caste doubt on the tectonic interpretation given in 1962 by Corroy et al. According to those authors, the Sainte-Victoire is a unit of Jurassic and Cretaceous formations overthrusting 1800 m to the south conglomerates of the Late Cretaceous or Palaeocene. New observations about the conglomerate transgression over the Jurassic and Cretaceous beds, and about the faults around and on the massif do not give evidence of an overthrusting but, on the contrary, induce the idea of a uplift, perhaps still active, in the form of a ‘piano key’ inclined to the northeast. To cite this article: J. Ricour et al., C. R. Geoscience 337 (2005). 相似文献
18.
Jean-Louis Feybesse Marie-Christine Bailly-Maître Jean Feraud 《Comptes Rendus Geoscience》2004,336(14):1255-1264
This study of the Pontet mine aimed at updating the understanding of ore-structural geology setting and, in terms of archaeology, at pointing out how the geometry of structures influenced the medieval workings and the shape of the galleries. The mineralisation and the WNW–ESE dextral normal faults controlling its emplacement are assigned to the Eocene by analogy with the neighbouring La Gardette structure. This confirms the Late Eocene to Oligocene age classically proposed for Phase 1 and places it in the Eocene. The Prégentil-type P1 folds described by Lameyre (1958) are here attributed to Phase 1, which raises the question as to whether the contemporaneous tectonic uplift of the crystalline basement should also be assigned to Phase 1 rather than to Phase 2. To cite this article: J.-L. Feybesse et al., C. R. Geoscience 336 (2004). 相似文献
19.
贵州罗甸二叠纪末生物大灭绝事件后沉积的微生物岩时代和沉积学特征 总被引：9，自引：1，他引：8
二叠纪末期发生的显生宙以来最大的生物绝灭事件,使海洋生态系统和陆地生态系统均受到重创之后,微生物岩广泛分布于全球正常浅海地区。研究认为,扬子地台在二叠纪末期存在一次海平面降低的事件,造成研究区二叠纪地层与早三叠世微生物岩之间存在沉积间断或剥蚀,并使三叠纪牙形石混入二叠纪末期的沉积物中。二叠-三叠系界线位于微生物岩层的底界;微生物岩形成于早三叠世最早期,相当于Hindeodus parvus带,是早三叠世最早期开始的海侵事件为其提供生长所需的可容纳空间。在Isarcicella staeschei带-I. isarcica带早期再次发生相对海平面降低事件,之后海平面开始快速上升。研究区早三叠世早期的微生物岩以凝块构造发育为特征,具有斑状、层状、枝状和网状凝块构造4种典型中型构造。结合前人的工作,认为微生物群落通过生物沉积和物理沉积作用形成球状体,球状体汇聚形成不同的中型凝块构造。研究扬子地台早三叠世凝块石的确切时代和结构、构造类型特征,为准确恢复生物大灭绝事件前后的环境变迁以及生物演化事件与环境变化的相互作用关系提供重要的证据。 相似文献
20.
国际二叠纪年代地层划分新方案 总被引：15，自引：0，他引：15
国际二叠纪地层分会已就二叠系的统和阶的划分,命名及下界的层位达成统一意见,提出新的二叠系年代地层表,该表由３个最佳的区域性地层序列组成,即代表下二叠统的俄罗斯和哈萨克坦乌拉尔地区的乌拉尔统（ＣｉｓｕｒａｌｉａｎＳｅｒｉｅｓ）上二叠下部和上部的美国西南部的瓜德鲁普统（ＧｕａｄａｌｕｐｉａｎＳｅｒｉｅｓ）和中国华南地区的乐平统（ＬｏｐｉｎｇｉａｎＳｅｒｉｅｓ）。新表为建立二叠系内部界线的全球层型及点位 相似文献