【正文】 目出現(xiàn)賬賬不符、賬目混亂的現(xiàn)象。 第二，貨幣資金管理不善。 破產(chǎn)財產(chǎn)清償順序失衡。所以，對于企業(yè)破產(chǎn)清算財務(wù)管理的工作應(yīng)進一步完善，應(yīng)做到以下幾點：，加強破產(chǎn)財務(wù)管理人員的教育人的因素在處理一切事物中都是一個關(guān)鍵因素，破產(chǎn)清算工作自然也不例外。完善破產(chǎn)評估制度可從以下兩方面著手：一是對申請破產(chǎn)企業(yè)財產(chǎn)報告，建立獨立審計制度。首先，應(yīng)明確規(guī)定會計師事務(wù)所實行合伙企業(yè)制度。破產(chǎn)費用須是為所有債權(quán)人的共同利益而支付的費用?；谕晟频谋Ｗo制度之下，還要建立健全破產(chǎn)監(jiān)督機制，通過一定的組織形式使債權(quán)人對清算組的活動進行有效的監(jiān)督。社會監(jiān)督方面，應(yīng)加強對破產(chǎn)企業(yè)清算工作的監(jiān)督，提高工作的質(zhì)量，進一步加強社會監(jiān)督力度，建立多環(huán)節(jié)的監(jiān)督系統(tǒng)，使得監(jiān)督機制能夠內(nèi)外結(jié)合。 第三，加強貨幣資金的管理。主要可以從以下幾方面著手： 第一，破產(chǎn)會計人員的業(yè)務(wù)素質(zhì)。 第三，清算監(jiān)督人的業(yè)務(wù)素質(zhì)。所有者追求的是最大投資回報，他的一切利益都來自企業(yè)發(fā)展，而經(jīng)營者的行為目標(biāo)是多元的，除了個人的經(jīng)濟利益目標(biāo)外，還有名譽社會地位、權(quán)勢、自我價值的實現(xiàn)等個人目標(biāo)。這樣就不能真正做到有法可依，從而維護法律的尊嚴(yán)和權(quán)威。制定專門的《企業(yè)重整法》，盡快制定出符合我國國情的《社會保障法》，建立社會保障體系，完善失業(yè)保險和社會救濟制度，為破產(chǎn)企業(yè)職工提供最基本的社會保障，以保持社會在有序運行中的穩(wěn)定。有利于經(jīng)營者競爭機制的推進和人才資源的優(yōu)化配置，促進我國企業(yè)的不斷深化和綜合競爭力不斷的提高。在此，謹(jǐn)向?qū)煴硎境绺叩木匆夂椭孕牡母兄x。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. 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。 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 skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to bee pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentine39。s largest virgin forest, and kno