规范现代企业内部会计控制面临的问题及对策

作为企业生产经营活动自我调节和自我约束的内在机制，内部会计控制的建立健全及实施是企业生产经营成败的关键本文从我国的企业内部控制现状出发，强调了加强内部会计控制的意义，分析了内部失控的主要表现，提出了规范现代企业内部会计控制的对策建议。     

加快推进内部会计控制建设的基本思路

文章分析了内部会计控制在企业经营管理中的重要作用,并提出了现阶段推进内部会计控制制度建设的基本思路。其基本思路:应当以政府政策引导为推动,以各单位组织实施为关键,以社会中介机构提供咨询服务为方向,以理论研究为支撑。     

会计电算化的风险控制与对策

随着全球信息技术的飞速发展,会计信息系统的道德性、开放性、失真性和流动性造成的风险愈加明显。本文就实现会计电算化运用电子信息技术手段建立内部会计控制系统,确保内部会计控制的有效实施,提出相应的对策。     

建设项目竣工决算会计控制之我见

1内部会计控制概述内部会计控制是内部管理控制不可或缺的组成部分,研究内部会计控制,不能不涉及内部控制。内部控制是随着现代经济的发展而不断完善和发     

财政部关于印发《内部会计控制规范——工程项目(试行)》的通知

为了促进各单位的内部会计控制建设,加强内部会计监督,维护社会主义市场经济秩序,我们制定了《内部会计控制规范——工程项目(试行)》。该控制规范以单位内部会计控制为主,同时兼顾与会计相关的控制。现将《内部会计控制规范——工程项目(试行)》印发给你们,请布置所属有关单位自发布之日起试行。试行中有何问题,请及时反馈我部。附件:内部会计控制规范——工程项目(试行)附件:内部会计控制规范——工程项目(试行)附件:内部会计控制规范——工程项目(试行)第一章总则第一条为了加强对工程项目的内部控制,防范工程项目管理中的差错与舞弊,提…     

企业会计内控规范办法出台

为了促进各单位的内部会计控制建设，加强内部会计监督，财政部近期制定并下发了《内部会计控制规范———基本规范（试行）》和《内部会计控制规范———货币资金（试行）》。《内部会计控制规范———基本规范（试行）》强调，内部会计控制应当约束单位内部涉及会计工作的所有人员，任何个人都不得拥有超越内部会计控制的权力。内部会计控制的内容主要包括：货币资金、实物资产、对外投资、工程项目、采购与付款、筹资、销售与收款、成本费用、担保等经济业务的会计控制。内部会计控制的方法主要包括：不相容职务相互分离控制、授权批准控…     

浅议企业内部会计控制制度

内部会计控制制度是社会经济发展到一定阶段的产物,是现代企业管理的重要手段。本文主要对内部会计控制制度的特征、必要性,财务收支的审批制度、物资采购制度、销售控制制度,内部会计控制制度的评价内容及效果进行了简单阐述。     

浅述企业货币资金内部会计控制

资金是企业的血液,资金管理是企业管理的重点,也是企业内部控制的一个重要环节。如何强化资金管理,发挥有限资金的最大效益,同时确保资金安全完整,是关系到企业生存和发展的大事,应当根据企业的实际情况,使资金管理科学化、系统化、规范化,以达到有效控制的目的。本文对企业的货币资金内部会计控制进行剖析,提出了解决当前企业货币资金内部会计控制存在问题的一系列措施。     

塑料企业内部控制和会计信息质量的关系——评《企业内部会计控制基础》

正塑料企业的可持续发展与内部控制、会计管理紧密相连,其中内部控制的效果很大程度上反映塑料企业的管理质量,是企业经济决策、管理的重要保障,更是提升会计信息质量的前提。《企业内部会计控制基础》一书指出企业内部控制与会计信息质量的联系机制,介绍企业内部会计控制的方法与原则,并分析塑料企业的内部控制和会计信息质量的关系。本文围绕该书相关信息,以塑料企业为例,分析企业内部控制和会计信息质量的关系机制,从而为塑料企业管理及会计专业教学提供价值参考。     

在网络环境下构建石油企业会计新体系

会计控制环境、风险评估、会计控制活动、会计信息与沟通五个方面的内容共同构成了会计控制框架的主体。由于石油企业信息化的飞速发展,给石油企业带来了无限的生机,同时也改变了会计信息系统的模式,对内部会计控制框架的五个要素产生了很大的影响。笔者认为,在网络环境下,要想建立崭新的石油内部会计控制体系,就要从这五大要素入手,根据网络环境的特征和石油企业自身的生产特点,分别采取不同措施,从而保证石油企业资产安全,提高石油企业经营效率,有效控制经营风险。那么,到底应采取哪些措施呢?     

COMPARATIVE METABOLISM OF PHENANTHRO[3,4-B]THIOPHENE,PHENANTHRO[4,3-B]THIOPHENE AND THEIR CARBON ANALOG BENZO[C]PHENANTHRENE BY RAT LIVER MICROSOMES

Phenanthro[3,4-b]thiophene (P[3,4-b]T) and phenanthro[4,3-b]thiophene (P[4,3-b]T) are thiasters of weakly mutagenic benzo[c]phenanthrene (B[c]P). These polycyclic sulfur heterocycles (thia-PAHs) represent a group of chemicals which have been identified in cigarette smoke. P[3,4-b]T is a potent mutagen in Salmonella typhimurium strain TA100 in the presence of rat liver S9, whereas its isosteric isomer P[4,3-b]T is a nonmutagenic compound. In order to understand the mechanism underlying the differences in the mutagenic activity of P[3,4-b]T and P[4,3-b]T, we have investigated the metabolism of P[3,4-b]T, P[4,3-b]T, and their carbon analogue B[c]P by rat liver microsomes. The liver microsomes from rats treated with Aroclor 1254 metabolized P[3,4-b]T, P[3,4-b]T, and B[c]P at a rate nearly 7- to 9-fold greater than of the control liver microsomes. High-performance liquid chromatography (HPLC) analysis of the metabolites formed showed that B[c]P was metabolized almost exclusively to its dihydrodiols which comprised predominantly K-region diol as noted in the previous studies. Our preliminary studies on the metabolism of P[3,4-b]T, P[4,3-b]T and B[c]P by liver microsomes from control and Aroclor 1254-treated rats have shown a significant reduction in the formation of 6,7-diol (K-region diol) and 8,9-diol (diol with a bay-region double bond) of the two thia-PAHs compared to the formation of analogous 5,6-diol (K-region diol) and 3,4-diol (diol with a bay-region double bond) from B[c]P. Both P[3,4-b]T and P[4,3b]T produced a major, relatively nonpolar metabolite(s) (80–96% of total metabolites). These studies indicate that the highly mutagenic P[3,4-b]T is not metabolized to dihydrodiol with a bay-region double bond to any greater extent than the weakly or nonmutagenic B[c]P or P[4,3-b]T, suggesting that the metabolite(s) other than P[3,4-b]T8,9-diol is likely to be involved in the mutagenicity of P[3,4-b]T.     

四氮杂杯[2]芳烃[2]三嗪的合成及其叠氮化研究

研究了四氮杂杯[2]芳烃[2]三嗪的合成及其叠氮化。以三聚氯氰和间苯二胺(摩尔比>2∶1)为原料,碳酸钾为缚酸剂,四氢呋喃为溶剂,在冰浴条件下合成中间体N,N’-二(4,6-二氯-1,3,5-均三嗪-2-基)-1,3-苯二胺,产率为85.8%;该中间体和间苯二胺(摩尔比为1∶1)丙酮为溶剂,在室温条件下反应,生成四氮杂杯[2]芳烃[2]三嗪,产率为45.5%;四氮杂杯[2]芳烃[2]三嗪和叠氮钠在40~50℃条件下反应生成四氮杂杯[2]-1,5-芳烃[2]-2-叠氮基-1,3,5-三嗪产率为90.0%。产物通过元素分析、红外光谱和氢谱的表征,其结构得到了确定。     

Two-component,one-pot synthesis of pyrimido[1,2-b] [1,2,4,5]tetrazines

Derivatives containing the cyclohepta4′,5′thieno[2′,3′:4,5]pyrimido[1,2-b][1,2,4,5]-tetrazin-6-one system were prepared from the reaction of 3-amino-2-thioxo-1,2,3,5,6,7,8,9-octahydro-4H-cyclohepta[4,5]thieno[2,3-d]pyrimidin-4-one (5) or its 2-methylthio derivative 6 with hydrazonoyl chlorides 9. The mechanism of the studied reactions has been discussed and the biological activity of the isolated products has been evaluated.     

Chemistry of 2-cyanomethylene-4-thiazolidinone

This article is a brief review about the synthesis and chemistry of 2-cyanomethylene-4-thiazolidinone 1. The most significant applications of 4-thiazolidinone 1 in heterocyclic synthesis are due to its two reactive methylenes. The endo-cyclic methylene protons are activated by the neighboring carbonyl moiety and the exo-cyclic methylene protons by the adjacent cyano group. Different types of reactions, such as alkylation, coupling, and Knoevenagel condensation, as well as cyclization reactions are illustrated for the synthesis of different classes of biologically important heterocyclic skeletons from this novel precursor.     

利用再生[EEIM][DEP]萃取柴油中含硫化合物

利用离子液体[EEIM][DEP]的亲水性特点,用水稀释法再生[EEIM][DEP]。采用红外光谱对再生[EEIM][DEP]进行了表征,比较了不同温度和剂油比下新鲜[EEIM][DEP]与再生[EEIM][DEP]的萃取效果,采用GC3800气相色谱仪分析了萃取前后硫化物的分布,考察了[EEIM][DEP]中水含量对柴油中硫化物萃取效果的影响。结果表明：再生[EEIM][DEP]与新鲜[EEIM][DEP]的具有相同的结构,对硫化物的萃取效果基本不变。[EEIM][DEP]对各类硫化物的选择性次序为C2DBT〉DBT〉C1DBT〉4MDBT〉46DMDBT〉BTs。与新鲜[EEIM][DEP]相比,当再生[EEIM][DEP]中水含量分别为1％和4％时,脱硫率由不含水时的22.9％分别下降到20.1％和18.8％。     

Spray-dried hydroxyapatite-5-Fluorouracil granules as a chemotherapeutic delivery system

This study describes the preparation and characterization of hydroxyapatite-5-Fluorouracil (5FU) granules, which are intended to be used as chemotherapeutic delivery matrices and bone regeneration templates. Suspensions of hydroxyapatite (Hap) nanoparticles in 5FU solution are spray dried as micro sized granules having donut type shape. Several spray drying temperatures are studied 80 °C being the optimized condition for obtaining granules composed by Hap and 5FU without secondary phases. The produced granules at 80 °C reveal a fast releasing rate of 5FU when soaked in buffer phosphate solution maintained at physiological temperature (37 °C), thereby indicating the potential application of the produced Hap matrices for drug delivery systems (DDSs).     

微波助离子液体中TiO_2/PEMA复合材料的制备及性能

在离子液体([Bmim]BF_4)中采用微波辐射加热法合成了TiO_2/PEMA复合材料,用XRD、SEM和IR对其进行表征。通过测试复合材料在乙酸乙酯中的吸光度及对甲基橙溶液的降解率,考察离子液体用量、微波功率、反应温度和反应时间等因素对复合材料分散性和光催化活性的影响。结果表明,制备TiO_2/PEMA复合材料的最佳条件:离子液体2.0 mL,钛酸丁酯3.4 mL,甲基丙烯酸乙酯1.0 mL,微波功率600 W,反应温度70℃,反应时间45 min。制备的复合材料亲油性大大提高,在乙酸乙酯中有较好的分散性,该复合材料不需要高温焙烧就具有较高的光催化活性,紫外光照射1.5 h,甲基橙降解率为99.4%。     

Mapping the Melatonin Receptor. 8. Selective MT2 Agonists Derived from 5,6-Dihydroindolo[2,1-a]isoquinolines and Related Systems

A series of substituted indolo[2,1-a]isoquinolines and indolo[1,2-a]benzoxazines have been prepared, as melatonin analogues, to investigate the nature of the binding site of the melatonin receptor. Agonist and antagonist potency of all the analogues was measured using the [35S]GTPγS binding assay protocol. The binding affinity of the analogues were measured by competition binding studies against the human MT1 (hMT1) and MT2 (hMT2) receptors stably transfected in Chinese Hamster Ovarian (CHO) cells, using 2-[¹²⁵I]-iodomelatonin, as a ligand. N-Acetyl 2-(10-methoxy-5,6-dihydroindolo[2,1-a]isoquinolin-12-yl)propyl-1-amine (12 a) binds strongly to both the hMT1 and hMT2 receptors, and shows a preference for the hMT2, as does its propanamido counterpart 12 b . The introduction of two methyl groups into their side chain, analogues 15 a and 1 5 b , leads to antagonism, in the case of the former, and drastically diminishes its hMT1 binding; an analogous profile is seen for 15 b , which, however, is a partial agonist. Introduction of chlorine or methoxy groups into ring 4 gives compounds, that are weakly binding, with a preference for MT2. Substitution of oxygen for carbon at position 5 gives the indolo[1,2-c]benzoxazines 33 , 36 a and b , that bind strongly to the human receptors, 33 , 36 b being potent agonists at the melatonin receptors, but do not discriminate between hMT1 and hMT2.     

室温离子液体的制备及物化性能研究

合成了[bm im]B r和[bm im]BF4室温离子液体,考察了其在不同溶剂中的溶解性能及导电性能,同时对离子液体在不同溶剂中的紫外吸收进行了测定。结果表明,离子液体在水、乙醇、乙酸、丙酮中可以较好的溶解,而在乙醚、苯、正己烷中不溶解;离子液体的电导率随浓度的增大和温度的升高而增大,在不同的溶剂中的电导率K不同,而且相差很大,其顺序为K(水作溶剂)>K(乙醇作溶剂)>K(乙酸作溶剂)。溶剂的极性对离子液体的紫外吸收影响较大,最大吸收波长的顺序为:λm ax(水为溶剂)<λm ax(乙醇为溶剂)<λm ax(乙酸为溶剂)。     

3-[3-(1-哌啶甲基)苯氧基]丙胺的合成工艺改进

以间羟基苯甲醛为起始原料，经由氧烷基化、缩合、水解得3-[3-(1-哌啶甲基)苯氧基]丙胺，收率49．1％，结构经NMR确证。