【正文】 over Suzhou Creek but the bridge toll led to plaints from citizens. So 17 years later, another wooden bridge, which did not require tolls, was built. People called it Waibaidu, which means “going across for free”. The bridge was renovated as a steel truss structure in 1907. Because nearly 40 bridges have now been built over Suzhou Creek, the bridge is no longer a traffic artery but is more of an observation deck for tourists. It is a tradition in Shanghai for a grandmother to walk across a bridge with their grandchild when he or she reaches one month. This represents that the newborn has overe all the twists and turns and its journey will be safe and smooth throughout his or her life. Waibaidu Bridge is always the best option because it’s the icon of Shanghai. The picture of my daughter when she was a baby held by her grandmother was also taken here. It’s like a family tradition, says Wang Xuefen, a Shanghai native who has a newborn grandson. Changning Riverside There is a 5km stretch of waterfront by Suzhou Creek in Changning district on Changning Road from the intersection of Hami Road to Jiangsu Road. It has bee a popular place to take a walk and sunbathe on the lawn. There is an overpass at the intersection of Changning Road and Gubei Road for people to enjoy the view of the creek and a 3km plastic runway on both sides of Changning Road, which attracts people of all ages, Chinese and expat. Jogging on the two sides gives a different feeling because the north side is next to the creek, and the south side is adjacent to the residential highrises, which is like jogging in the jungle, says Xiao Xu, a 27yearold woman who lives nearby. The riverside used to be pletely different. Dozens of textile mills, chemical plants and machine manufacturing factories were set up along the creek in the 1920s. They brought industrialization but also pollution. From the 1930s the creek could no longer be used as a source for tap water, and no living fish or shrimp could be found. Suzhou Creek in my memory is dark and smelly. I used to go to the riverbank to watch the sewage disposal running out from the chemical plants when I was a little girl. We didn’t know it was pollution. We thought it was a red waterfall, says Huang Qi, a 57yearold Shanghai resident. So the residential houses along the creek were unpopular, and only migrants with low ines would live in that area, she says. However, things have changed. The plants were closed and turned into riverside parks and the apartments in the new highrises, especially those facing the creek, are much sought after. East China University of Political Science and Law This is the famous former Saint John’s University, China’s firstever modern institution of higher education established by missionaries from the United States in 1879. The buildings bine Chinese and Western elements. Address: 1575 Wanhangdu Road, Changning district The old residential area After you leave the university from its east gate you will enter a shabby neighborhood that retains its original look. The alleys are narrow and the houses are overcrowded. Some things have not changed for many generations, such as raising chickens at home. Address: West Guangfu Road Moganshan Road This is anfashion參考文獻[1][J].商業(yè)現(xiàn)代化（下）. 2007年10月[2][J].海峽科學，2007，（02）[3] [4] ：2008: 25～26 [5][j].中南財經政法大學學報，2009， （1）:S1 [6]張良，龍柳辰. 企業(yè)成本控制與降低的有效措施（下）[J]. 寵物世界（領秀）2011年7月[7][J]. 遼寧經濟， 2011年4月[8]《中小企業(yè)劃型標準規(guī)范》 ， 2011年5月　　 致謝 經過兩個多月的努力，論中小企業(yè)財務管理存在的問題及對策論文終于完成 在整個設計過程中，出現(xiàn)過很多的難題，但都在老師和同學的幫助下順利解決了，在不斷的學習過程中我體會到：寫論文是一個不斷學習的過程，從最初剛寫論文時對企業(yè)職位面臨的問題的模糊認識到最后能夠對該問題有深刻的認識，我體會到實踐對于學習的重要性，以前只是明白理論，沒有經過實踐考察，對知識的理解不夠明確，通過這次的做，真正做到林論時間相結合。 在這個原則基礎上，中小企業(yè)對會計人員的使用要通過正常的渠道來獲得。2013年7月24日，國務院召開常務會議決定：從今年8月1日起，對小微企業(yè)暫免征收增值稅和營業(yè)稅，并暫不規(guī)定減免期限。 完善我國的經濟貿易政策資金對于我國的中小企業(yè)的發(fā)展有重要的影響，而資金的來源百分之四十多的 都是來自融資，這里提到的融資主要是向銀行借貸。 “我國中小企業(yè)必須認真貫徹內部監(jiān)督” 幾個方面：首先中小企業(yè)的領導要從一個比較深的層次意識到企業(yè)內部監(jiān)督的重要性，中，主要做到以下首先小企業(yè)領導要在財務部門設置專門的內部監(jiān)督機構，通過采用比較專業(yè)的會計方面 的人才對企業(yè)的財務管理情況進行監(jiān)督，要有意識也有責任地對企業(yè)的會計監(jiān)督工 作負責，確保企業(yè)會計信息不出現(xiàn)差錯，以保證企業(yè)會計工作的順利開展。 [25]對于中小企業(yè) ” 的發(fā)展來說，技術設備是中小企業(yè)獲得利潤最重要的條件。 提高資金的使用率 財務管理人員要使用各種手段和措施來保證中小企業(yè)資金的來源和運用能夠得 到最優(yōu)的發(fā)展和配合。我們這里提到 的加強中小企業(yè)財務控制主要是指加強我國中小企業(yè)資金方面的管理控制。（三）經營風險經營風險是企業(yè)生產經營活動本身所固有的風險，其直接表現(xiàn)為企業(yè)息稅前利潤的不確定性。中小企業(yè)財務風險如以下圖所示：中小企業(yè)財務風險投資風險資金籌集風險經營風險經營風險按 圖2 中小企業(yè)財務風險企業(yè)生產經營