加强国库集中支付制度下的高校财务管理

国库集中支付是财政国库管理制度改革的重要内容之一,在高校中推行国库集中支付制度是从根本上解决当前高校财政支出管理问题的一项重要措施.就国库集中支付制度对高校的影响及应对策略进行分析和探讨.     

浅论推进会计集中核算与国库集中支付制度的融合

简述会计集中核算与国库集中支付制度在工作中的作用,同时引出本文论题——浅论推进会计集中核算与国库集中支付制度的融合。     

国库集中支付制度若干问题的探讨

国库集中支付制是指以国库单一账户体系为基础,将所有财政性资金都纳入国库单一账户体系管理为主要形式的财政国库管理改革。通过对国库集中支付制度面临问题的阐述,提出解决国库集中支付存在问题的意见和建议。     

基于国库集中支付制度背景下的财务工作研究

首先阐述了实行国库集中支付制度的深远意义,介绍了国库集中支付的含义和基本流程,并深入详细分析了实施国库集中支付对单位财务工作的新要求,最后提出有效的改进建议,为预算单位更好开展国库集中支付工作提供了很好的参考。     

零余额账户实施过程中存在的问题和改进建议

我国财政制度正进行重大改革，以部门预算为基础，实行国库集中收付，推行政府采购。其中国库集中支付是财政改革的重点，包括财政直接支付和财政授权支付。后者以预算单位建立零余额账户为依托进行核算，在实际操作过程中存在许多问题，文章对主要问题进行分析与讨论，并提出了解决问题的方法。     

推行国库集中支付改革，促进财政科学发展

国库集中支付制度是目前国际上市场经济发达国家普遍采用的较为先进的财政资金支付管理制度。“十五”期间,为健全市场经济体制、促进财政科学发展,我国将国库集中支付制度改革确定为财政支出改革的重点。本文将对我国推行国库集中支付改革的积极意义及目前存在的一些问题进行简单讨论。     

再谈事业单位国库集中支付

行政事业单位实行的会计集团核算制度，在一定程度上提高了会计信息的质量，有利于政府采购制度的实施和保证会计监督的全面性。但是，会计集中核算制度在实施过程中也存在许多问题，因此，有必要对其进行创新，实行国库集中支付制度。     

浅谈国库集中支付制度改革

目前财政部门正在逐步推行国库集中支付制度,它是健全公共财政体制、完善社会主义市场经济体制的一项重要内容。本文对国库集中支付制度改革的必要性、主要内容和改革所取得的成效谈了几点认识。     

国库集中支付改革的思考

国库集中支付制度改革是我国财政支出管理制度改革的重要内容,是我国建立公共财政框架的重要组成部分。实行国库集中支付,其实质就是将政府所有财政性资金集中在国库或国库指定的代理行开设的帐户,同时所有财政支出均通过这一账户进行拨付,以进一步增强财政资金支出的透明度,提高财政资金使用效益。     

完善高校国库集中支付制度的思考

推行国库集中支付制度是当前高校财政管理体制改革的重要内容，但由于受现实因素的影响，在实施过程中也出现了一些问题，需要我们努力的去探讨，积极推进和完善高校的财政管理体制改革。     

银行金库控制爆破拆除

针对银行金库的结构特点,采用先下后上、先内后外、断口倒塌的方法,对金库进行了安全高效的爆破拆除。     

PIXE analysis of medieval silver coins

We applied the proton-induced X-ray emission (PIXE) analytical technique to twenty-eight medieval silver coins, selected from the Tunisian treasury. The purpose is to study the fineness evolution from the beginning of the 7th to the 15th centuries AD. Each silver coin was cleaned with a diluted acid solution and then exposed to a 3 MeV proton beam from a 1.7 MV tandem accelerator. To allow the simultaneous detection of light and heavy elements, a funny aluminum filter was positioned in front of the Si(Li) detector entrance which is placed at 135° to the beam direction. The elements Cu, Pb, and Au were observed in the studied coins along with the major component silver. The concentration of Ag, presumably the main constituent of the coins, varies from 55% to 99%. This significant variation in the concentration of the major constituent reveals the economical difficulties encountered by each dynasty. It could be also attributed to differences in the composition of the silver mines used to strike the coins in different locations. That fineness evolution also reflects the poor quality of the control practices during this medieval period. In order to verify the ability of PIXE analytical method to distinguish between apparently similar coins, we applied hierarchical cluster analysis to our results to classify them into different subgroups of similar elemental composition.     

Rekonstruktion von Barockspiegeln des Historischen Grünen Gewölbes im Dresdener Schloss

Reconstruction of Baroque Mirrors of the Historical Green Vault in the Dresden Royal Palace On the 1^st September 2006 the Federal Chancellor Dr. Angela Merkel inaugurated the reconstructed Historical Green Vault, the treasury museum of the Saxon electors and kings. Since its destruction on 13^th February 1945 two generations have been working scientific‐artistically in order to set the course for its reconstruction. The idea of a baroque mirror chamber has firstly been implemented on a sequence of 8 rooms in the Green Vault. The original mirrors, which were covered with tin amalgam, had a considerably lower reflexivity modern day silver mirrors. From originally 423 m² mirror surface, only 60 m² could be reused. For the restoration and reconstruction of the original mirrors extensive analytic investigations became necessary, which the state‐owned company Sächsisches Immobilien‐ und Baumanagement (SIB) commissioned the Fraunhofer Institute for Electron Beam and Plasma Technology (FEP). On basis of these results the responsible restoration commission decided to replace partly destroyed mirror surfaces using the historical tin amalgam mirror technology. The fully destroyed jewel room would be restored with mirrors including partial gold etching. Due to hygienical and temporal reasons those mirrors were coated through a mercury‐free vacuum thin film technology ‐ the magnetron sputtering. The results show that a layer system consisting of tin‐bronze‐titanium and protective lacquers represent an adequate replacement for the original tin amalgam mirrors. The procedure allows relatively uncomplicated partial silverings and a subsequent inserting of artistic gold etchings.     

透视"福禄寿喜"图形的情感设计

福、禄、寿、喜图形反映了中国民众热爱美好生活,追求幸福生活以及造福子孙后代的丰富的情感世界.福禄寿喜图形表达了中国民众特殊的思想意识和精神寄托.作为后人,应注重体验民族传统文化中的内涵,注入现代人的生活激情,兼容外来文化的精华,来创造现代的情感化设计.     

Recent trends in alumina and aluminium production technology

For well over a century the Bayer process for the production of alumina from bauxite and the Hall-Heroult process involving the electrolysis of alumina dissolved in cryolite to produce aluminium have been commercially exploited. However, significant advances based on intense research and development activities in the last five decades have led to considerable improvements in operating parameters and productivity, efficient disposal and utilization of wastes. This review presents the developments that have taken place in technology, equipment and treatment of wastes in both the alumina and aluminium production processes. Technology and equipment developments in the field of alumina are concerned with usage of different qualities of bauxite, improvement in extraction efficiency of alumina from bauxite, obtaining better yield during precipitation, enhancing scale of operation and minimizing soda losses in the process. Improvements in electrolysis involve utilization of modified electrolytic baths, controlled feeding of alumina, better design of cell based on mathematical modelling of magnetic field and heat distribution and optimization of the performance of electrodes on the basis of good understanding of physical, mechanical and electrical properties. Information on the present situation in the Indian plants is also presented. Proper treatment and disposal of wastes generated in alumina and aluminium production are of great importance as they contain significant amounts of sodium hydroxide, fluorides, sulphur dioxide, oxides of carbon and cyanide. Some attempts made to utilize the waste material are briefly summarized.     

“十二五”之路,节能减排任重道远

伴随着近年来中国经济的高速增长,中国制冷空调行业取得了快速发展。《国民经济和社会发展第十二个五年规划纲要》提出的依靠科技进步和创新实现产业转型升级为行业指明了今后发展的方向。目前,行业正处在实施HCFCs制冷剂替代转换改造的关键时期,也面临着节能减排方面的艰巨任务和挑战。中国制冷空调行业HCFCs淘汰管理计划的批准,意味着HCFCs淘汰第一阶段的行业替代技术路线已基本确立,行业已进入后HCFCs时代。下一步全行业工作的重心,应及时转移到节能减排这一核心任务和目标上来。产业界应积极加大研发投入,提高技术创新能力,尽力掌握节能减排的核心技术和关键技术,为我国制冷空调行业早日实现由大到强的转变作出应有的贡献,并借机实现企业自身的跨越式发展。     

传统书籍装帧对现代装帧设计的启示

用继承和创新的视野,从中国传统书籍装帧形式从归纳出有代表性的几种书籍装帧形态,来启迪我们今天的装帧设计思想,并为现今装帧设计提供手段及方法,在创意理念立足于继承与发展中国传统书籍装帧,同时使之为现代装帧设计带来了启示.     

论法言法语

法言法语不是"法律语言",而主要是从事法律活动的"言语行为"。法律活动有其行业用语,它与全民词汇的联系便是法律术语。探讨法律术语的规范、价值、事实三大类型。在法律行业语的"贵族化"与"平民化"中,我们选择什么,主张什么?中国法言法语的现状,有术语的泛政治化、话语的晦涩难懂、条款的凭空悬置、判词的千篇一律等问题。这些问题,应该辨证地看待。在思考法言法语的中国化中,寻找其规范性和大众化、精确性与模糊性以及它们的特点和风格等。进一步探讨法律言语的使用,立法要注意规范性与实用性要求;执法和司法过程中,要注意法律言语的中立性、文明性、庄重威严等问题。结论强调了法言法语的易读性和大众化。     

文创产品设计与开发研究

目的 探讨文创产品设计与开发的概念与价值,为文创产品设计与开发提供参考与借鉴。方法 采用文献资料法、案例研究法等研究方法,对文创产品的设计与开发进行探讨,使文创产品设计研究更为系统、科学。结论 文创产品包括原创型产品设计和文创衍生品的设计,在设计过程中要坚持消费者和文创产品的结合、景点文化和文创产品的结合及自然环境和产品的结合,从而使文创产品更符合消费者的需求,更好地满足消费者的需要,在实现产品实用性的基础上,进一步发挥文化传承的作用。     

食品质量与安全专业课程群育人模式的改革探索

目的 随着我国新型教学模式的推广和高素质人才培养理念的普及,加强课程间的优化组合,形成关联度高的课程群势在必行.方法 通过以课程思政工作室为载体,食品质量与安全课程群建设为依托,探讨"知识传授、能力培养、价值塑造"为一体的"三位一体"思政育人理念.通过设立院级课程思政工作室,创建思政专题沙龙、课程思政服务社会等形式,使教学与思政有机融合,强化课程群教师的日常管理和课程建设,研讨课程思政与专业教学的结合点,加强对学生的正确引导,发挥思政示范辐射作用.通过课程思政实施情况问卷调查,实时反馈课程群和思政工作室建设成效.结果 85.7％的学生认为教师在课堂上能做到言传身教,是学生学习的榜样;84.8％的学生认为教师将课程思政融入教学中,有利于学生的德育培养;90.1％的学生认为有必要在课程教学中融入思政内容;96.8％的学生接受课程组教师开展教学改革.结论 将课程群建设与课程思政相结合,能使教师在教书育人的同时,提升学生的培养质量,通过思政育人模式改革,最终实现"三全育人"的建设目标.