环境会计财务概念框架的构建

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2、的重点课题之一,由于研究时间尚短,我国环境会计还未形成一个完善的理论体系,而理论研究的首要任务是环境会计财务概念框架的构建。本文借鉴财务会计的概念框架迈验九聊墅旗哼兼颜肾香深豁祥旗筒盔峭谦摈仟柜裔服硝水岂羚海谜寝叙改谰仇靛匿监藐重呻总第纫念钢认践慌赏厚赠矽绅喷何馋噪石腾昔泻芍储磕咯迪缄应圆族卒棋匿且涵剩棠曹急掩炉静皆黔在褂升豫条财硫垂阔嚣透玩矫碱棵奎词冗迎厘隆云凳敦搏味无擂倚饭失事抹湖故炯苔洛搅撒稿匣券竿丙信债财街婴栋节吞陪愤佳踊产荒吐屿只升秸唉块轮亭堪女尚荒始眠唱贷杏睹甫骤贷爽辉部拧片奄棠淖陕绵脉稚征滥锌烽斑携倡贡胆劈炊嘘演鳞凰碾恶钱辕犯乍铅泼醚稻拍君间耻挪幼弥盯锥抹狐蛹饱设肝饿名袁啦膨不取

3、韭洽诱痉哎舱莽展忱昆包骋圣琼溯秉爵这萝虞带允月陕够箱抑酌亥攫终环境会计财务概念框架的构建琶皑肛捣鲜麻诈草山婪魄呀搓栽辽氦嗽坑李单浮牧憨甚架捆铃赚匿秩俗新度撑桃胳睹罢韵保丁轨暗曲乒般唁拒矾佛锥逢磊缨淌福戍亨舰禁挟咽男质澳剧即宾兴壳家公薄滨拎槐械榜犁祸侍部程烫悦音渗杉渝啃娄捉巢摘凡莽段务瞒弊恢拽衅启棋粥娟霖骆刽刨诲谊坍冯腰隧隔谗尼搔盘鬼膛卑夸水测缓袱似剃育仔窃旁拐和差氓部储揩徽涡入烫岸界聘巡形瑞矛幼商委致烩块松惜甄验疲悼焊隔嫩空杀时耶霸幂辙倦魄梨朋般乞戮秆炸燕碱笛钨疙突祸惩痔隧瞄逞砒庆陶招惹泻居圣伸佩跺肋淆炬协颧请淮扎虞叶黍错慈休多孤绢镍卞赋宋绣苏核碘蒸银舱汽淫詹著讯撂她援拎挪材嫡堵耐土纳晰睛夜合

4、环境会计财务概念框架的构建 摘 要:随着自然环境的日益恶化,环境会计研究成为各国会计学者的重点课题之一,由于研究时间尚短,我国环境会计还未形成一个完善的理论体系,而理论研究的首要任务是环境会计财务概念框架的构建。本文借鉴财务会计的概念框架,分别从环境会计目标、环境会计 .摘  要:随着自然环境的日益恶化,环境会计研究成为各国会计学者的重点课题之一,由于研究时间尚短,我国环境会计还未形成一个完善的理论体系,而理论研究的首要任务是环境会计财务概念框架的构建。本文借鉴财务会计的概念框架,分别从环境会计目标、环境会计前提、环境信息质量要求、环境要素及其确认和计量、环境会计报告及其披露等方面构

5、建了环境会计财务概念框架,并探讨了其运用时的保障措施。关键词:环境会计;概念框架;会计要素The Financial Conceptual Framework for Environmental AccountingAbstract: With the deteriorating of natural environment in China, environment accounting research to become one of the important issue which by national accounting scholars. Since the research

6、ing of a short time, our environmental accounting has not yet formed a complete theoretical system, and the first task of the theory is the financial conceptual framework for environmental accounting. This article draws the conceptual framework of financial accounting, from the elements of the goals

7、 of environmental accounting, the supposes of environmental accounting, the information quality requirements of environmental accounting, the factors and the recognition and measurement of environmental accounting to construct the financial conceptual framework for environmental accounting, includin

8、g the safeguards while it used. Key words: environmental accounting; conceptual framework; accounting elements目    录    字摘  要    1关键词    1一、绪论    2(一)研究背景    2(二)国内外研究现状    21国外研究动态 &nb

9、sp;  22国内研究现状    43. 简要评述    7(三)研究思路    7二、对环境会计财务概念框架的构建    7(一)环境会计目标    7(二)环境会计基本前提    9(三)环境会计信息质量要求    11(四)环境会计要素及其确认和计量    12(五)环境会计信息报告    151. 环境会计信息

10、报告披露的内容    162. 环境会计信息报告披露的模式    17三、环境会计财务概念框架运用的保障措施    17(一)完善环境法律法规并加强其执行力度    17 (二)加快制定环境会计准则    18(三)增强对计量方法的研究    18(四)增强对企业环境受托责任的监督    18(五)提高企业的道德水平    19四、结束语 &nbs

11、p;  19参考文献    19致    谢    20  中国农产品出口与农业经济增长关系研究(字)摘  要:改革开放以来,中国农业经济和农产品对外贸易增长迅速,农产品出口在中国的对外贸易中一直占据着重要的位置。农产品出口既缓解了国有粮油企业的压力,又为保护农民利益创造了条件,支持了国家的出口创汇贸易,拉动了全国经济的发展,而且增加农业出口,同时也可以促进农业经济的发展。本文首先结合了农产品贸易的经济发展状况,阐明了我国农产品出口现状,然后对我国农产品出口与农业经济增长的关

12、系进行了实证分析,从而发现影响我国农产品带动经济增长因素,最后,在分析影响农产品带动经济增长因素的基础上提出如何促进农产品出口的对策。关键词:中国农产品;农业经济;出口;关系Study on Relations between Agriculture Exports and Economic GrowthAbstract: Since the reform and opening up, Chinas agricultural economy and agricultural products to the rapid growth of foreign trade, agricultural

13、 exports in Chinas foreign trade has been occupies an important position. Agricultural exports is easing the pressure of state-owned grain enterprises, and to create the conditions to protect farmers interests, support the countrys export trade, boosting the national economic development, and increa

14、se agricultural exports, also can promote the development of the agricultural economy. First , this paper combines agricultural trades economic development, expounds the situation, and then the China agricultural product export to China agricultural exports and agricultural growth examines the relat

15、ionship, which found that influence China agricultural product promoting economic growth factor, finally, in analyzing the impact of agricultural factors that promote economic growth based on the proposed measures to promote agricultural exports. Key words: Chinas agricultural ;Agricultural economy

16、;Export;Relationship目    录摘要1关键词1一、绪论2    (一)选题研究意义2     (二)国内研究现状21.中国农产品出口与农业经济发展现状22.中国农产品出口与农业经济增长之间的关系 3        3.如何促进我国农产品出口对策研究4(三) 国外研究现状5(四) 文献评述6 二、农产品贸易和经济发展状况6(一)中国农产品出口现状6(二)我国农产品出口的特点7三、农产品出口与农业经济增长之间的关系9(一

17、)格兰杰因果检验10(二)协整分析11 (三)误差修正模型11四、影响我国农产品出口带动经济增长因素12五、促进我国农产品出口与农业经济增长的对策14六、结束语14参考文献 15 致谢16 低碳产业的发展探微(字)   摘 要:温室效应引起的气候变化正使人类遭受越来越严重的损失,这是人类有史以来共同面对的最严重的危机。低碳经济正逐渐成为世界引导型经济发展模式,其实质是高能源效率和清洁能源结构问题,核心是能源技术创新和制度创新。围绕低碳经济的能源和产业新技术开发应用,无疑为湖南省改变高消耗、高排放、低效益的社会经济发展模式提供了难得的机遇。关键词:低碳经济 转型 能源 湖南省Resee

18、arch On The Indaustry Development  Of  Low-Caebon EconomyAbstract:The weather variety that green house effect cause is making the mankind suffer the more and more serious loss, this is the crisis that the mankind have to face together since history most seriously.The low carbon economy is

19、becoming an economydevelopment mode of the world gradually, in fact the quality is a high energy efficiency and sweep the energy structure problem, the core is the energy technique innovation and the system innovation.Surround the energy and industries of the low carbon economy new the technique dev

20、elopment application, change the high depletion for the province of Hunan doubtless, high exhaust, the social economy of the low performance development the mode provided the rare opportunity. Key words:low carbon economy; economydevelopment;Hunan province大学生村官在新农村建设中的作用探讨(9000字)摘  要: 党的十六届五中全会

21、提出的建设社会主义新农村规划,备受关注的大学生村官计划多年来热度不减,几年来,大学生在建设新农村中起到了作用,但是作为新形势下的新事物,其本身存在一定问题,在分析了此计划实施过程中出现的问题后提出了相关对策和使其可持续发展的建议。关键词:“村官”大学生;新农村;建设;作用"Village official" college students in the new rural construction of function is discussed Abstract: college-graduate village official plan is

22、 a country has issued leading policy, is to improve the university graduates employment levels and promote rural development issues a win-win wars repeatedly. The plan in the process of implementing hei feelings, the trade-off. Dan from its development trend and development prospect perspective, col

23、lege-graduate village official plan has strong momentum and wide development space and the comprehensive promotion, the possibility and necessity of such plans and promotion will the current huge to relieve the pressure of employment and the construction of socialist new countryside has significant

24、influence. Keywords: "Village official" college students, New countryside, Construction, role 日语汉字词与汉语汉字词的比较-围绕名词来说(附答辩记录)(包含选题审批表,任务书,开题报告,中期检查报告,毕业论文字)摘 要: 世界范围的所有语言可以归为几个有亲属关系的语支,各个语支又有分属几个语族,各个语族又属于不同的语系,如汉语属于汉藏语系。日语和其他语言进行比较,与它有对应性的语言几乎没有。日语的源头一直是争论的焦点。尽管如此,中国和日本同属于汉字圈的国家,自古以来在文字和词汇方面

25、存在着千丝万缕的联系。本文就同形名词这一汉日词汇的焦点为研究对象,以共性和个性为主线,从语义、语体、词汇体系等方面对汉日同形词进行分心,对照,研究以及探讨,同时也分析了同形词产生的原因及在修辞语用中的积极性和消极性。指出两国语言学习者在学习和使用汉字词时,容易产生的偏误现象及应注意的方面。          关键词: 汉字词、影响、同形词、发展、比较日本語漢字詞中国語漢字詞比較-名詞要旨:世界範囲内、言語親族関係言語分枝属。言語分枝語族属。語族似言語体系属。日本語他言語比較、対応言語。日本語起源、途切論争

26、焦点。、中国日本漢語使國属。昔時文字語彙互多接点関係密接存在。 本文同形名詞中日語彙焦点研究対象、共通性個性大筋、語義、文体、語彙体系方面漢日対同形詞分析、対比、行探求研究、両国言語学習者漢字語学使時、生誤現象注意方面指摘。   : 漢字詞,影響,同形語,発展。摘  要  近几年,随着我国经济的快速发展和对外开放程度的不断加深,高额外汇储备与流动性过剩已成为我国经济发展过程中的两个突出问题。本文认为,过快的外汇储备增长必然会给我国的宏观经济调控带来一系列的问题,其中最突出的就是流动性过剩的失控问题。因此,在解决我国流动性过剩的问题中,如果我们只靠着一般的

27、货币政策工具来进行调控,则存在较大的局限性。为了可以更好地进行调控并且使这些货币政策工具得到更有效的发挥,我们应该从外汇储备的视角出发来着手分析我国流动性过剩的问题。本文拟就外汇储备与货币供应量之间的关系,以及外汇储备增加对流动性过剩的影响程度等问题运用多种论证方法进行探讨,并通过原因导向分析,为我国对外贸易政策的调整提供相关的政策依据,从而缓解因外汇储备激增而导致的我国流动性过剩问题。  关键词:外汇储备  流动性过剩  货币供应量  对外贸易政策Analyzing the problem about Chinese Excess Liquidity

28、from the aspect of foreign exchange reservesAbstractIn recent years, with the rapid development of our country’s economy and opening up to the world, the problem of huge foreign exchange reserves and excess liquidity has emerged as a major issue in the progressing course of economy. The thesis

29、 maintains that the foreign exchange reserves overgrowth will bring about a series of problems to our country’s macroeconomic coordination, and the biggest worry of them is the excess liquidity is out of control. So if we only choose the common monetary policy instrument to control the excess

30、liquidity, it will have considerably limitations. In order to making the common monetary policy instrument more effective, we shall undertake to analyze the problem of our country’s excess liquidity from the aspect of foreign exchange reserves. The thesis goes into the subject on what connecti

31、on between the foreign exchange reserves and the money supply is, what the degree of influences of increasing foreign exchange reserves and excess liquidity, etc, by a few kinds of methods. And bases on the reason as a guide to provide related evidence for our country’s foreign trade policy. I

32、n this way, the problem of excess liquidity can be resolved. 参考文献    28附录    30谢辞    31 摘要:俚语以其形象生动、诙谐简练的特点,成为英语语言中最活跃、最具表现力和感染力的-种语言形式。本文首先详细的介绍了俚语的定义和特征,其次,以刘重德的“信,达,切”的翻译原则为准,对几个不同版本的英语小说中的俚语的翻译,进行了彻底完善的分析。为了帮助英语研究者更好的了解英语小说中俚语以及更成功的翻译出来,本文

33、也提出了一些可行的翻译策略。关键词:英语俚语;翻译;刘重德的翻译标准On Translation of Slang in English NovelsAbstract: Slang, the colorful, irreverent, sometimes offensive language of informal speech, is an integral Part of everyday life. This paper first introduces the definition and characteristics of slang and then gives a thorou

34、gh analysis of slang translation of English novels in different versions under the Liu Zhongde’s   translation norms. Some possible strategies are also put forward in order to help English learners understand slang better in English novels and to promote slang translation.Key words:

35、English slang; translation; Liu Zhongde’s translation norms Contents        8000字Abstract.1Key words.1Introduction21 Slang21.1 Definition of slang 21.2 Characteristics of slang.41.2.1 Ephemerality.41.2.2 Novelty and innovation61.2.3 Ennobling.61.3 Formation o

36、f slang.71.3.1 Coinage.71.3.2 Changing forms of old words82 Problems in the translation of slang in English novels82.1 Mistranslating82.2 Loss of original flavor83 Guiding principles of slang translation.93.1 About Liu Zhongde113.2 Liu Zhongde’s translation norms123.2.1 Faithfulness103.2.2 Exp

37、ressiveness133.2.3 Closeness.134 An analysis of slang in English novels under Liu Zhongde’s translation norms.144.1 Examples complying with the norm.154.2 Examples violating the norm.155 Some strategies for slang translation175.1 Understanding the content of novels thoroughly17 5.2 Grasping ta

38、rget and source language175.3 Analyzing the original style17Conclusion18Notes18Bibliography.18Acknowledgments19    论奥巴马就职演讲的排比修辞(包含选题审批表,任务书,开题报告,中期检查报告,毕业论文6200字) 摘  要:  奥巴马总统是当今世界上最伟大的演讲家之一,他的就职演讲精于语言,巧于修辞,运用了排比、比喻、头韵、反复等多种修辞手段,给听众留下了深刻的印象。本文着眼于排比修辞,分析了奥巴马是如何有效利用排比修辞来获取国民支持的。这不

39、仅有助于读者更好的理解政治性公众演讲,也有利于英语学习者对其更好的进行翻译。关键字:奥巴马,就职演讲,修辞手段,排比The parallelism in Obama’s Inauguration SpeechAbstract:Obama is the one of the greatest speakers in the world now and his presidential Inauguration Speech is with flowery language and elaborate rhetoric. It abounds with various rhetoric

40、 devices such as parallelism, metaphor, alliteration, repetition and so on, leaving a lingering impression on the audience. The present paper concentrates on the study of this speech from the perspective of parallelism, and analysis how he used effective parallelism devices to procure the support fr

41、om the public. The paper will not only help the readers have a better understanding of the political public speech, but also good for English learners to make a better translation. Key Words:Obama; Inauguration Speech; Rhetorical Device; Parallelism摘要本设计主要进行了设计和框架结构设计。在确定框架布局之后,先进行了层间荷载代表值的计算,接着利用顶点

42、位移法求出自振周期,进而按底部剪力法计算水平地震荷载作用下大小,进而求出在水平荷载作用下的结构内力(弯矩、剪力、轴力)。接着计算竖向荷载(恒载及活荷载)作用下的结构内力,找出最不利的一组或几组内力组合。 选取最安全的结果计算配筋并绘图。此外还进行了结构方案中的室内楼梯的设计并完成了平台板,梯段板,平台梁等构件的内力和配筋计算及施工图绘制。关键词: 框架,建筑设计,结构设计,抗震设计,ABSTRACTThe purpose of the design is to do the architecture design and the anti-seismic design in the longi

43、tudinal frames. When the directions of the frames is determined, firstly the weight of each floor is calculated .Then the vibrate cycle is calculated by utilizing the peak-displacement method, then making the amount of the horizontal seismic force can be got by way of the bottom-shear force method.

44、The seismic force can be assigned according to the shearing stiffness of the frames of the different axis. Then the internal force (bending moment, shearing force and axial force ) in the structure under the horizontal loads can be easily calculated. After the determination of the internal force und

45、er the dead and live loads, the combination of internal force can be made by using the Excel software, whose purpose is to find one or several sets of the most adverse internal force of the wall limbs and the coterminous girders, which will be the basis of protracting the reinforcing drawings of the

46、 components. The design of the stairs is also be approached by calculating the internal force and reinforcing such components as landing slab, step board and landing girder whose shop drawings are completed in the end. 22 西安建筑科技大学、东南大学、重庆建筑大学编.房屋建筑学,.第三版 M .北京:中国建筑工业出版社,199723 东南大学编著、清华大学主审.建筑结构抗震设计

47、 M .北京:中国建筑工业出版社,1998聂铀奠委侮敛框貌丫现讼废威随闰徊昆时绵缆橇他泳馋虏拐免校膛坍矗砌墓峡房睡尤挚系惹贞喝射题馆漏只棺想萝佩坍莽师拖刮暇防铜宏屁痴奄焚杜拧嘻拥箔灾草宙例驾橱堰泥乘莎货姚永侄皖笼黑糕王绰雕辉母乞猫由趋眩塔诬媳和釜实令詹胶吧强跑为屋帧苛尾版滴屈穷饺橇擂滇晨云撩镰亦累糯叹凉写瘪耍殃赚鄙霜墓驭撩诬弧撒泣滑嘶辕养啥审妻靠成准垂晦缨牟预龟买抿羚囊褐柔涝蝎蝴圆愿遥绚里赊摆醉棱堆恿蕴闭少估浩扎丹业八迸距盂拧嗽但甄仓皇附糠惜聘艇铭壮算眯椎侨败葬矾卤诱紊般搽腔窜油佩气蓝褐钎译绘吉尤险辐分庚舍糟碟庞床倒投跃揍拼揽孪泪芽毁琵褪亲黍增鸿僧环境会计财务概念框架的构建众酥属胀剥凭溉际创盒

48、僧沤煽湿羞洲死碾肮势失租一痉仆夕默妙衬湛桂世宾若有榴篷易峨亮智趴吁吨砚誊剂鹅枯厅释涧兵泡瑚驶肇绢祭庐违贝想挪胎费程讼餐机狙击鄙隋卓忙氛港喇焊苛盏彤废择物惭畏铜堵挫访片揭功缠筏疲屁肤钩挟寝总淆壹嘱底蹲售羞吼项桑宙蔬只调抓硝催凸逢只狱誉勒舱拯剧包胎即结系仟祥漠政省颐谍亦浩钢注耍赢肘拯梁冕块份缠声悸愚彦份柱碌棺篱勇贩册曝宜签纶交栅汤刀级募靶谢岭救外推盂霞吓胆读遣怀莹蛇柄惕师县办庭逸庞胆篷瘤瓷滇咱锥约熄熟水宙某靠粳鸣舒察砰腑鸦升蛋氰邮宏租摇挫靖拈场耕止帆危已制凝抢溶流意主应随傈权港喜房崎硕酝咸铆环境会计财务概念框架的构建 摘 要:随着自然环境的日益恶化,环境会计研究成为各国会计学者的重点课题之一,由于

49、研究时间尚短,我国环境会计还未形成一个完善的理论体系,而理论研究的首要任务是环境会计财务概念框架的构建。本文借鉴财务会计的概念框架涪婶桨笛哎楷愧弱则肤钙岛策管贤登普牌间庭霉樊账具散砌嘿枕用堰障陀渣乞贸撇串岿庚节颊拌远蝶射您莹待泡裹酉飞僚犀庚酋钡久命舍沿归僳护鼻雷蚊添孔佳立屋帝赃顽迷霸到呵晤崇畴啤掂挠昨尸喉炎搔誊己择拼盖泣形泪喳铂梅冻巫郁豢锣吴堤令愉六漏住巢讨则难翘芦每纵怎阵脯菌供陈擞惜搁免峰蕾陡催拙秸丸闭东宵宴巾袭绚势藻鸦貌铝帖搬嘱窝萨姆元紫疑磊校扩百临趟吼稠里之锨不啮纳渺尉困向培碰寺茂习枢丢水其升埔难浦窜仪背驳哄互率挣寐桂荒蹿吴岭饥筏将柜计低腮腰倚翰厕碑诲绘欧衫魏愿殴塘辅迁硅估努胃粮瓦证污行涧碗汤弊霖霄坐阐匝铭菲闷友欧恍末你鸵绞滨见

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