【正文】 2,數(shù)據(jù)來源：從巨潮資訊網(wǎng)（上市公司2010年度財(cái)務(wù)報(bào)表）的數(shù)據(jù)統(tǒng)計(jì)和計(jì)算得出。而且9家公司中有3家沒有計(jì)提預(yù)計(jì)負(fù)債，并且這三家中星馬汽車和徐工機(jī)械的擔(dān)保金額還達(dá)到了上十億元之多。2．對(duì)于以下或有負(fù)債，企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中分類披露其形成的原因和預(yù)計(jì)產(chǎn)生的財(cái)務(wù)影響（如無法對(duì)此作出估計(jì)，應(yīng)說明理由）等內(nèi)容：（1）已貼現(xiàn)商業(yè)承兌匯票形成的或有負(fù)債；（2）未決訴訟或未決仲裁形成的或有負(fù)債；（3）為其他單位提供債務(wù)擔(dān)保形成的或有負(fù)債；（4）其他或有負(fù)債（不包括極小可能導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的或有負(fù)債）。披露的內(nèi)容包括其形成的原因、預(yù)計(jì)產(chǎn)生的財(cái)務(wù)影響（如無法對(duì)此作出估計(jì)，應(yīng)說明理由）等。當(dāng)所需支出是一個(gè)連續(xù)范圍，且該范圍內(nèi)各種結(jié)果發(fā)生的可能性是相同的時(shí)，最佳估計(jì)數(shù)應(yīng)當(dāng)按照該范圍內(nèi)的中間值確定。對(duì)此我提出了一下三點(diǎn)建議：第一，應(yīng)增強(qiáng)憂患意識(shí)。（三）關(guān)于債務(wù)擔(dān)保情況嚴(yán)重的建議我國上市公司債務(wù)擔(dān)保的主要形式是上市公司為大股東擔(dān)保，為子公司擔(dān)保，非關(guān)聯(lián)公司間接互保以及連環(huán)擔(dān)保和上市公司直接控股擔(dān)保公司。湘 潭 大 學(xué)畢業(yè)論文（設(shè)計(jì)）任務(wù)書論文（設(shè)計(jì)）題目：我國中小企業(yè)在財(cái)務(wù)管理方面存在的問題及對(duì)策研究 學(xué)號(hào)： 2011963655 姓名： 周成鋼 專業(yè)： 會(huì) 計(jì) 學(xué) 指導(dǎo)教師： 馮 文 紅 系主任： 夏 云 峰 一、主要內(nèi)容及基本要求 主要內(nèi)容：本文通過分析20個(gè)制造業(yè)上市公司2010年年度財(cái)務(wù)報(bào)表，揭示目前我國上市公司執(zhí)行或有事項(xiàng)準(zhǔn)則的現(xiàn)狀和存在的問題。 三、進(jìn)度安排序號(hào)各階段完成的內(nèi)容完成時(shí)間1畢業(yè)論文選題2009年12月2圍繞選題搜集、閱讀、整理文獻(xiàn)資料2010年1月3撰寫和提交文獻(xiàn)綜述初稿2010年2月4修改文獻(xiàn)綜述 2010年3月5撰寫和提交論文初稿 2010年4月6修改論文 2010年5月7論文定稿后排版打印、交稿 2010年5月中旬8畢業(yè)論文答辯 2010年5月下旬四、應(yīng)收集的資料及主要參考文獻(xiàn) [M].； 鄭慶華,[M].； [M].； 劉明輝,[J].； [J].； [J].； [J].； 搜集20個(gè)上市公司2010年年度財(cái)務(wù)報(bào)表。綜合評(píng) 價(jià)該文符合培養(yǎng)目標(biāo)，體現(xiàn)學(xué)科、專業(yè)特點(diǎn)和教學(xué)計(jì)劃的基本要求；基本具有查閱文獻(xiàn)、綜合歸納資料的能力；立論正確，論述較充分，結(jié)構(gòu)較合理；文字通順，格式規(guī)范。 指導(dǎo)教師評(píng)語能夠按時(shí)完成任務(wù)書規(guī)定的任務(wù)，工作努力，表現(xiàn)較好。根據(jù)答辯情況，答辯小組同意其成績(jī)?cè)u(píng)定為 。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 kaleidoscope of gorgeous 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. Autumn in the northern part of the country es earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland. 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 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