【正文】 經(jīng)濟資源的傳統(tǒng)認識 ,而充分重視人力資源的開發(fā)、配置和利用。改革會計人員對所在單位的依附關系，保持相對獨立的地位，使會計人員的人事和經(jīng)濟利益獨立于經(jīng)營管理者的控制之外，從而使會計人員客觀公正地提供真實可靠的會計信息。 財務人員經(jīng)常與錢物打交道 ,能否經(jīng)受住誘惑 ,經(jīng)受住各種考驗 ,做到常在河邊走就是不濕鞋 ,這不僅僅是個人素質問題 ,更是反映財務行業(yè)工作的職業(yè)道德水準。委派會計人員的主要職責是代表上級公司監(jiān)督所在單位國有資產(chǎn)營運、財務收支活動和執(zhí)行國家財經(jīng)紀律情況，并對所派單位國有資產(chǎn)流失，對外報送財務報告的真實性和合法性，以及嚴重違反國家財經(jīng)紀律的行為承擔相應責任。 新會計準則體系在財務報表列報 、合并財務報表、資產(chǎn)減值等方面發(fā)生了較大的變化，新增了多項與市場經(jīng)濟業(yè)務事項相關的準則，賦予財務管理人員結合實際情況進行職業(yè)判斷的權利。企業(yè)要為財務人員提供良好的環(huán)境，積極實施財務人才工程，進一步完善財務人員的知識結構，加強企業(yè)財務人員日常的業(yè)務培訓，提高財務人員的綜合素質和業(yè)務素質。企業(yè)要把強化資金管理，貫徹落實到企業(yè)內(nèi)部各個職能部門，建立健全財產(chǎn)物資管理內(nèi)部控制制度，在物資采購、領用、 11 銷售以及樣品管理上建立規(guī)范的操作程序，維護財產(chǎn)物資的安全。 公司應該制定以新會計準則為基礎的公司會計政策，做好新準則實施的銜接工作，以適應新會計準則下對會計核算的要求。軟件技術要與企業(yè)的實際緊密結合，使用統(tǒng)一的軟件，加強對財務資金的統(tǒng)一管理，提高資金運作的透明度和管理水平。 公司內(nèi)部審計應起到衛(wèi)士、謀士和醫(yī)生的作用。 會計監(jiān)督的目的是保證企業(yè)的各項經(jīng)濟活動和財務收支在國家法律、法規(guī)、制度允許的范圍內(nèi)進行。財務計劃是在生產(chǎn)、銷售、物資供應、勞動工資、設備維修、技術組織等計劃的基礎上編制的，其目的是為了確立財務管理上的奮斗目標，在企業(yè)內(nèi)部實行經(jīng)濟責任制，使生產(chǎn)經(jīng)營活動按計劃協(xié)調進行，挖掘增產(chǎn)節(jié)約潛力，提高經(jīng)濟效益。為保證這些具體指標的實施 ， 明確各部門應完成的奮斗目標 。在會計電算化基礎上實現(xiàn)會計工作的網(wǎng)絡化，既可以做到信息共享，也可以極大地提高會計信息的傳輸速度，實現(xiàn)下屬單位和集中核算中心之間的即時信息溝通，可以說，推廣會計電算化、實現(xiàn)行業(yè)內(nèi)部聯(lián)網(wǎng)，為核算中心更好地發(fā)揮作用提供了技術支持。 綜上所述， 企業(yè)集團財務管理內(nèi)容繁雜，涉及面廣。認為集團公司 把握好集權分權適度、權責平衡和機構設置合理的原則才能有效地調動各方面的積極性。s time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If it rains heavily on Saturday night, some elderly Chinese 16 will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi, or the Seventh Night Festival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sisterinlaw. But she disliked and abused him, and the boy was forced to leave home with only an old cow for pany. The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth. Among them was Zhinu, the most beautiful fairy and a skilled seamstress. The two fell in love at first sight and were soon married. They had a son and daughter and their happy life was held up as an example for hundreds of years in China. Yet in the eyes of the Jade Emperor, the Supreme Deity in Taoism, marriage between a mortal and fairy was strictly forbidden. He ordered the heaven troop to catch Zhinu back. Niulang grew desperate when he discovered Zhinu had been taken back to heaven. Driven by Niulang39。s Day. More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries. Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way, that is, if people even know on which day Qixi falls. There are ready reminders dotted about, in the form of big ads saying Sales on Chinese Valentine39。 Festival. In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to bee pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentine39。 ll wait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the weeklong holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the uping Golden Week it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the remended travelling route, China Inner Mongolia Arxan — Hailar — Manzhouli. It is also the joint of the four prairies across the SinoMongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kale