【正文】 rs. I e to jog almost every day after work, whenever I have time. I think jogging is good for my health. And for me, a girl, it helps me to achieve to eternal goal, to keep slim, He said. He says she prefers jogging alone, so she can focus better. She loves jogging, even during Beijing39。s suggestion that a special day be marked in the year for the global practice of the stressbusting regimen, which is already a multibillion dollar industry in the United States. Modi said in the speech: Yoga is an invaluable gift of India39。 menu some culinary touches from other countries, such as China and Mexico, and customers love such innovation, he says. He started his career as an apprentice in a Chinese kitchen in 1993. By chance he learned from a French chef in 1994, and soon became enamored with the world of Western food. During the next couple of years, he received strict training in Western culinary art from French, Chinese and German chefs. That was rare for a Chinese chef in the 1990s, he says－and so was being a Chinese chef who spoke fluent English. When an American entrepreneur invited him to join in his startup Blue Frog in 2000, Lin didn39。s most popular dishes are his brainchild. Lin says his secret of success is innovation rooted in experience: He spends months every year traveling and eating worldwide, seeking new ingredients and inspirations that could improve the offerings of Blue Frog restaurants. The restaurant chain regularly launches a new seasonal menu, usually featuring eight new dishes with fresh ingredients. The bestselling seasonal dishes later replace the least popular items on the regular menu, which is usually updated in late fall and boasts a selection of about 40 dishes. Food should have no boundaries, Lin says. As long as the food tastes good and is healthy, it doesn39。t conducive to raising a child. She planned to have children once she had achieved career success so she could provide a stable environment for her baby. After 10 years, Xiao felt the time was right, and she tried to conceive for about six months, but was unable to bee pregnant. I conducted prehensive physical checkups. The results suggested that Xiao39。surveypeopleShandongprovince,besurveyeyes,parentssituation,theandhasproblems,ofoutdoorsaiddirectortheandtoAmongareaboutveryestablishedeyeball),severeplications,peoplereport.Myopiadigitizedpreventonanalysis,beschoolsasthroughthrougheyeaboutpharmaceuticalServiceCenterDaychildrenlaunched從而形成全局（分公司）強(qiáng)大的凝聚力和推動(dòng)力，使全體干部員工能夠有共同理想，共同意志，共同目標(biāo)，同心同德求發(fā)展。要使企業(yè)走健康發(fā)展的道路，就要不斷提升內(nèi)部專(zhuān)賣(mài)監(jiān)管工作職能，提高工作效率，規(guī)范內(nèi)部管理，建立健全和完善內(nèi)部管理長(zhǎng)效工作機(jī)制，堅(jiān)持規(guī)范原則，提高效率，提升管理質(zhì)量。要以開(kāi)放的工作姿態(tài)處理好全局的工作，使對(duì)外的橋梁更暢通，對(duì)內(nèi)的紐帶更緊密。準(zhǔn)，就是反映情況、報(bào)送信息和提供建議準(zhǔn)，領(lǐng)會(huì)領(lǐng)導(dǎo)意圖準(zhǔn)。為此，財(cái)務(wù)人員必須提高自身素質(zhì)，適應(yīng)企業(yè)發(fā)展的綜合要求，解決思想、轉(zhuǎn)變觀念，樹(shù)立以經(jīng)濟(jì)效益為中心的財(cái)務(wù)工作新觀念。 除此以外也要注重提高銷(xiāo)售收入。 三是控制費(fèi)用。成本費(fèi)用管理涉及到企業(yè)經(jīng)營(yíng)的全過(guò)程，涉及到每一個(gè)員工。在購(gòu)買(mǎi)大宗固定資產(chǎn)時(shí)，必須經(jīng)公司和有關(guān)職能部門(mén)進(jìn)行調(diào)研后，落實(shí)設(shè)備和物資的生產(chǎn)地、型號(hào)功能，經(jīng)企業(yè)領(lǐng)導(dǎo)部門(mén)研究決定，并經(jīng)比價(jià)采購(gòu)或招標(biāo)采購(gòu)后，簽訂購(gòu)貨合同，協(xié)商后須載明雙方的責(zé)任。開(kāi)具的收據(jù)存根，應(yīng)有簽發(fā)人負(fù)責(zé)保管，落實(shí)責(zé)任。 目前，我國(guó)的很多企業(yè)在管理上對(duì)會(huì)計(jì)投資決策的重視不足，忽視了投資的事前明確性和規(guī)劃性，使得企業(yè)始終在資金管理上呈現(xiàn)短缺狀態(tài)，造成了會(huì)計(jì)投資決策和管理上的漏洞。 （二）企業(yè)經(jīng)營(yíng)者素質(zhì)不高 許多企業(yè)經(jīng)營(yíng)者管理制度和管理手段落后，控制能力差。當(dāng)然，還有相當(dāng)一批企業(yè)仍沒(méi)有進(jìn)行企業(yè)文化建設(shè)，沒(méi)有企業(yè)的核心價(jià)值觀，這些都對(duì)企業(yè)應(yīng)對(duì)未來(lái)環(huán)境和企業(yè)員工的潛力發(fā)揮不利。其結(jié)果或者是管理制度之間的系統(tǒng)性不強(qiáng)，或者由于淮桔北枳，只是東施效顰而已。其次通過(guò)核算、分析、對(duì)比發(fā)現(xiàn)問(wèn)題，找出對(duì)策，財(cái)務(wù)管理也就是企業(yè)謀求發(fā)展效益的重要手段。本文簡(jiǎn)要指出了現(xiàn)代企業(yè)財(cái)務(wù)管理現(xiàn)狀：第一方面，企業(yè)財(cái)務(wù)主體意識(shí)不明確；第二方面，財(cái)務(wù)會(huì)計(jì)職能混淆。通過(guò)本經(jīng)濟(jì)管理畢業(yè)論文，能夠清醒認(rèn)識(shí)到企業(yè)管理者和會(huì)計(jì)工作人員應(yīng)當(dāng)不斷提高自身素質(zhì)。在計(jì)劃經(jīng)濟(jì)體制下，企業(yè)資金上撥下繳，分配統(tǒng)收統(tǒng)支，企業(yè)財(cái)務(wù)管理一直附屬于國(guó)家財(cái)政，單純執(zhí)行國(guó)家制定的規(guī)章制度。這種企業(yè)導(dǎo)向的直接結(jié)果是以我為主的思維方式，而這種思維方式不一定能夠保證生產(chǎn)出的產(chǎn)品滿足顧客的需要，而不能滿足顧客需要的產(chǎn)品也無(wú)法轉(zhuǎn)化為企業(yè)創(chuàng)造的價(jià)值。也許有人會(huì)將之歸為國(guó)內(nèi)企業(yè)工資太低的緣故，但根本上是企業(yè)內(nèi)部沒(méi)激勵(lì)機(jī)制（發(fā)展空間及完善機(jī)制比單純的工資更重要）的問(wèn)題，除了在物質(zhì)激勵(lì)方面受現(xiàn)有資源限制導(dǎo)致中國(guó)企業(yè)缺乏吸引力外，很重要的一個(gè)原因是大多數(shù)企業(yè)只會(huì)用人，而沒(méi)有培養(yǎng)人。一是如虛列職工姓名，造假工資單，使用假發(fā)票代增值稅發(fā)票，以達(dá)到偷稅，漏稅的目的，假合同套取現(xiàn)金，虛列成本、虛報(bào)利潤(rùn)等比比皆是；二是會(huì)計(jì)帳目、會(huì)計(jì)報(bào)表失真。然而，在有些企業(yè)中，由于企業(yè)聘任和財(cái)務(wù)人員素質(zhì)等原因，使得在財(cái)務(wù)管理過(guò)程中出現(xiàn)了一些像財(cái)務(wù)監(jiān)督人員監(jiān)管力度不足，甚至監(jiān)守自盜、同流合污等方面的問(wèn)題。 其次，存貨資金成本的管理，物資零庫(kù)存是企業(yè)追求的目標(biāo)，在現(xiàn)有市場(chǎng)情況下，實(shí)現(xiàn)真正的零庫(kù)存是不可能的，但是采購(gòu)部門(mén)應(yīng)當(dāng)與主要材料的經(jīng)濟(jì)訂貨批量進(jìn)行測(cè)算，然后根據(jù)實(shí)際情況帶進(jìn)行修正，逐步制定符合市場(chǎng)情況的經(jīng)濟(jì)采購(gòu)機(jī)制，降低存貨資金占用，加快企業(yè)資金周轉(zhuǎn)，節(jié)約資金成本。加強(qiáng)企業(yè)信息化財(cái)務(wù)管理的建設(shè)。降低材料成本可以采用比價(jià)采購(gòu)方法，在年初，由各部門(mén)提出各項(xiàng)材料、低值易耗品的總需求量計(jì)劃，列出清單。樹(shù)立這種觀念將會(huì)使職工在工作、生產(chǎn)中隨時(shí)考慮并體現(xiàn)這種觀念。 首先，企業(yè)內(nèi)部實(shí)行會(huì)計(jì)委派制。辦公室工作系統(tǒng)性、政策性強(qiáng)，對(duì)人員素質(zhì)的要求不斷提高，必須在創(chuàng)建學(xué)習(xí)型機(jī)關(guān)中走在前面，率先垂范，當(dāng)好表率。實(shí)，就是說(shuō)實(shí)話，辦實(shí)事，務(wù)實(shí)效。綜合協(xié)調(diào)能力的高低是辦公室工作人員綜合素質(zhì)的重要體現(xiàn)。企業(yè)的長(zhǎng)久健康發(fā)展必須從細(xì)處入手。用現(xiàn)代化得管理手段加強(qiáng)對(duì)員工宿舍、食堂、水電、辦公用品等的管理，積極推行信息化管理，提高工作質(zhì)量和工作效率，為干部職工提供良好的工作、生活環(huán)境。 參 考 文 獻(xiàn).[M].[M].