【正文】 s essay affects me very deeply. No t as an urging to beco me self reliant – I39。s Liaoning pro vince, decades ago. The solider ga ve the old ma n a handma de saddle w hen they bid farewell. The story inspired Nasun t o write Ca rved Saddle, a so ng that la ter beca me one of his most po pular numbers. Now, every year, Nasun recruits yo ung singers a nd dancers for the troupe. The troupe has also desig ned a new repertoire, which is mostly based on the daily lives of Mongolian peo ple, especially the lives of no ma dic fa milies, and has co mbined conte mporary musical elements with fol k songs of the region. Haimu, a 25 yearold khoo mei (a local varia nt of overtone singing ) singer, joined the troupe three years ago. Along with a six member band, he performs fast so ngs and soft o nes that he writes－ all while playing the horse head fiddle.Altho ugh I learned the pia no since childhoo d and grew up listening to various kinds of music, to me, the folk mu sic of Inner Mo ngolia is the root, he says. Performing in remo te villa ges is pleasa nt. I feel at ho me on the boundless grasslands, and the warm people there ma ke me feel fulfilled. The first ro und of spring auctio n sea son in Beijing ended la st week, but it failed to create much spring in th e art market. Althoug h two pieces of Chinese painting fetched mo re than 100 millio n y uan, the decline in trading volu me and sa le rate showed a downturn this year. In the ―Grand View: Chinese Painting Highlight‖ session at China Guardian 2022 spring auctions, Pan Tianshou’s representative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Keran’s masterwork Jinggang Mountain fetched million yua n, an unexpected high in recent years. However, the tra ding volume fells to billion yuan fro m 2 .22 billion yuan in the sa me period the year before. The Huangchen 2022 Spring Auctio ns, which recorded million y uan in to tal sales, experienced the sa me. The section number went down to 5 fro m 12 co mpared to last year. Accordi ng to expert Shao Jianw u, the art mar ket did not attract much excitement this year due to the boo ming stock market and the persistent problems of fery and fa ke deals. The two pieces of Chinese painting no tched up hig h price this spring due to their own value no t due to a revival in the mar ket. The successf ul transactio n of tw o works with a ha mmer price of more tha n 100 millio n yuan once again confirms that valuable and rare works o f high quality always earn the long la sting hig h price. Chinese painting a nd calligraphy is still the pillar of the market. However, the o vera ll sales rate ha s dropped slightly, which reflects the demand for the ordinary auction goods has weakened,‖ said the president of China Guardian’s Hu Yanyan. Besides, the entry of new buyers also ma kes certain cha ng es to the direction of purchasing. In a word, the o verall mar ket trend is very unpredicta ble. Althoug h China Guardia n 2022 Spring Auctio ns has achieved remarka ble results, it does not me an tha t the mar ket ha s walked out of the predica ment. We still have to wait for the big economic boom to invigorate the art market.‖ Even so, the hot pursuit of some special items appeared this spring. A special session of China Guardian Spring Auctions titled ―Fine Gilt—Bronze Buddhist Images‖ achieved a grea t deal with to tal sales volume of 9 millio n y uan a nd 92 percent sale ra te. The 5 th Sha mar Rinpoche Statue fro m 16 17th century of Tibet wa s sold for million yuan. The Beijing Cheng xuan Auctio ns fea tured almost 2 ,800 items of coins a nd sta mps in three sessions with good sale ra te. The Huachen Auctio ns also set a specia l session of photogra phs under the condition of large scale decline of a uction sessions. There was a palpa ble dull thud of disa ppointment that acco mpanied the return of the imperial entourage of Zhen Huan to her ho meland. It followed a couple years of hushed excitement a s Chinese fans were fed tidbits a bout their pro ud concubine who was supposed to co nquer the hig h ground of the North America n market. Zhen Huan is, of cou rse, the title character of The Legend of Zhen Hua n, a 2022 televisio n series tha t swept China off its feet and la ter 河南機電高等?？茖W(xué)校畢業(yè)論文 21 too k o ther Asia n co untries by storm. Two years ago, it w as reported tha t HBO, a premium ca ble service headquartered in the United Sta tes, was going to air it in North America after so me mo dificatio n. Now, a condensed versio n tha t pro vides English subtitles but no dubbing has finally been made a vailable o n Netflix for online strea ming. This version, hig hly anticipa ted as a milestone in China39。80s. We s at on the back of pickup truc ks for hours. The s ky was blue, a nd we couldn39。離校日期已日趨臨近，畢業(yè)論文的的完成也隨之進(jìn)入了尾聲。銀行貸款方面由于庫存問題貸款難。有的企業(yè)會計基礎(chǔ)工作不扎實不健全，成本核算缺乏真實準(zhǔn) 確的數(shù)據(jù)資料，企業(yè)內(nèi)部缺乏科學(xué)有效的成本費用控制體系。從企業(yè)職工的學(xué)歷看 ,具有大專以上學(xué)歷的職工占總數(shù)不足 10%,高中或中專占30%,而初中以下占 60%左右。利潤作為一個重要的財務(wù)指標(biāo) ,不僅可以直接反映企業(yè)經(jīng)濟效益的高低和對社會貢獻(xiàn)的大小 ,而且也是企業(yè)補充資本 ,擴大經(jīng)營規(guī)模的源泉 ,因此以利潤最大化也就是稅后利潤最大化為其經(jīng)營目標(biāo)是有一定的道理的。因此，我認(rèn)為將企業(yè)價值最大化作為現(xiàn)代企業(yè)財務(wù)管理的目標(biāo)就可以克服前述種種目標(biāo)的缺點。企業(yè)價值最大化旨在把體現(xiàn)企業(yè)整個經(jīng)營成果價值的蛋糕做大，保證利益關(guān)系人各方應(yīng)分得的份額， 符合產(chǎn)權(quán)制度的內(nèi)在要求。 注重企業(yè)的可持續(xù)發(fā)展 企業(yè)價值最大化的管理目標(biāo)明確了企業(yè)要把社會責(zé)任意識、環(huán)境因素等列河南機電高等?？茖W(xué)校畢業(yè)論文 13 入經(jīng)營戰(zhàn)略內(nèi)，其實就是提出企業(yè)要有可持續(xù)發(fā)展的戰(zhàn)略目標(biāo)。正是企業(yè)價值最大化具有了更豐富的內(nèi)涵，考慮到了諸多影響企業(yè)發(fā)展的因素，企業(yè)價值最大化的目標(biāo)才得以體現(xiàn)出來。 同時 ，股權(quán)的分散化，債權(quán)人及企業(yè)員工參與決策的經(jīng)?；矝Q定了企業(yè)必須把股東、債權(quán)人、員工等利益關(guān)系者的利益綜合加以考 慮。第二，我 國企業(yè)的資產(chǎn)負(fù)債率較高 ， 其中銀行借款占絕大多數(shù) ， 這種情況下 ， 銀行對企業(yè)的財務(wù)決策會產(chǎn)生一定程度的影響 。 政府通過各種中長期計劃， 引導(dǎo)企業(yè)投資方向和經(jīng)營 、 財務(wù)決策 。 政府 :美國政府認(rèn)為， 管得越少就是管得最好 。 美國模式 所有者 :美國 企業(yè)的個人股東居多 ， 股權(quán)比較分散 。 利潤最大化目標(biāo)在實踐中存在難以解決的問題 這里的利潤是指企業(yè)一定時期實現(xiàn)的利潤總額，它沒有考慮 資金時間價值 例如，今年獲利 100 萬元和明年獲利 100 萬元，哪一個更符合企業(yè)的目標(biāo)？若不考慮貨幣的時間價值，就難以作出正確判斷。 財務(wù)管理環(huán)境 對其目標(biāo)模式有重大影響 。以追逐利潤最大化作為財務(wù)管理的目標(biāo)，其主要原因有三：一是人類從事生產(chǎn)經(jīng)營活動的目的是為了創(chuàng)造更多的剩余產(chǎn)品，在市場經(jīng)濟條件下，剩余產(chǎn)品的多少可以用利潤這個價值來衡量；二是在自由競爭的資本市場中，資本的使用權(quán)最終屬于獲利最多的企業(yè)；三是只有每個企業(yè)都最大限度地獲得利潤，整個社會的財富才可能實現(xiàn)最大化