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畢業(yè)論文-我國中小企業(yè)在財務管理方面存在的問題及對策研究(文件)

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【正文】 atter 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 kaleidoscope of geous colors all the year round the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name Haren Arxan means hot holy water in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the country39。 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
。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 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 24 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。 根據(jù)答辯情況,答辯小組同意其成績評定為 。 22 指導教師評語 能夠按時完成任務書規(guī)定的任務,工作努力,表現(xiàn)較好。 綜 合 評 價 該文符合培養(yǎng)目標,體現(xiàn)學科、專業(yè)特點和教學計劃 的基本要求;基本具有查閱文獻、綜合歸納資料的能力;立論正確,論述較充分,結構較合理;文字通順,格式規(guī)范。 18 三、進度安排 序號 各階段完成的內容 完成時間 1 畢業(yè)論文選題 2021 年 12 月 2 圍繞選題搜集、閱讀、整理 文獻資料 2021 年 1 月 3 撰寫和提交文獻綜述初稿 2021 年 2 月 4 修改文獻綜述 2021 年 3 月 5 撰寫和提交論文初稿 2021 年 4 月 6 修改論文 2021 年 5 月 7 論文定稿后排版打印、交稿 2021 年 5 月中旬 8 畢業(yè)論文答辯 2021 年 5 月下旬 四、應收集的資料及主要參考文獻 中華人民共和國財政部 .企業(yè)會計準則 [M].; 鄭慶華 ,趙耀等 .新舊會計準則差異比較與分析 [M].; 林斌 .論不確定性會計 [M].; 劉明輝 ,張宜霞 .內部控制的經濟學思考 [J].; 趙超 .我國上市公司會計信息披露問題的思考 [J].; 李定清 .論或有事項會計 [J].; 張惠中 .論上市公司會計信息披露問題 [J].; 搜集 20 個上市公司 2021 年年度財務報表。 17 湘 潭 大 學 畢業(yè)論文(設計)任務書 論文(設計)題目: 我國中小企業(yè)在財務管理方面存在的問題及對策研究 學號: 2021963655 姓名: 周成鋼 專業(yè): 會 計 學 指導教師: 馮 文 紅 系主任: 夏 云 峰 一、主要內容及基本要求 主要內容:本文通過分 析 20 個制造業(yè)上市公司 2021 年年度財務報表,揭示目前我國上市公司執(zhí)行或有事項準則的現(xiàn)狀和存在的問題。 (三)關于債務擔保情況嚴重的建議 我國上市公司債務擔保的主要形式是上市公司為大股東擔保,為子公司擔保,非關聯(lián)公司間接互保以及連環(huán)擔保和上市公司直接控股擔保公司。對此我提出了一下三點建議: 第一,應增強憂患意識。 當 所需 16 支出 是 一個連續(xù)范圍,且該范圍內各種結果發(fā)生的可能性是相同的 時 ,最佳估計數(shù)應當按照該范圍內的中間值確定。披露的內容包括其形成的原因、預計產生的財務影響(如無法對此作出估計,應說明理由)等。 2.對于以下或有負債,企業(yè)應在會計報表附注中分類披露其形成的原因 和 預計產生的財務影響(如無法對此作出估計,應說明理由)等內容: ( 1)已貼現(xiàn)商業(yè)承兌匯票形成的或有負債; ( 2)未決訴訟 或未決仲裁 形成的或有負債; ( 3)為其他單位提供債務擔保形成的或有負債; ( 4)其他或有負債(不包括極小可能導致經濟利益流出企業(yè)的或有負債)。而且 9 家公司中有 3 家沒有計提預計負債,并且這三家中星馬汽車和徐工機械的擔保金額還達到 15 了上十億元之多。 (三)債務擔保情況嚴重 債務擔保一直是上市公司最主要的或有事項之一,本文研究的 20家上市公司中有 9家公司披露了債務擔保的詳細金額,如表 10所示 : 表 10 債務擔保情況表 公司名稱 是否屬關聯(lián)方擔保 擔保金額 (萬元) 占凈資產比例
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