【正文】 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。 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 time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If it 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。 ll 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 geous 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. Nestled close to the country39。是他們在我求學的十幾年中，一直在精神上和物質上給予我莫大的關心、支持和鼓勵，使我能夠取得今天的成績。四年來，是他們使我的學習生活更加溫暖、充實而又豐富，給我的人生留下了最美好的回憶。在他們的支持和配合下，我才能收集到大量的素材，我的論文調研才能夠順利完成。在此，向我的恩師致以我最衷心的感謝和最崇高的敬意。同時，廖老師在我的生活上也給予了無微不至的關懷。她教我知識，啟迪我思想，讓我在做人和做事方面都受益頗多。 首先要感謝我的導師廖浪濤老師。 南京師范大學泰州學院本科畢業(yè)論文 中小企業(yè)內部控制問題及對策 第 12 頁 共 22 頁 謝辭 回顧四年的學習生活，我得到了很多人的熱心幫助，受益匪淺。在目前的市場 經濟環(huán)境下，中小企業(yè)面臨著更多的機遇和挑戰(zhàn)，而內部控制制度就是確保企業(yè)在競爭激烈的經濟浪潮中立穩(wěn)腳跟的那根“ 定海神針” 。在后金融危機時代。所以只要是對企業(yè)價值運動過程實施的控制程序和措施均屬于內部會計控制。隨著中小企業(yè)在國民經濟發(fā)展中扮演著越來越重要的 角色，中小企業(yè)的內部會計控制研究也越來越受到各界的關注。當然，隨著電子化、信息化手段的不斷發(fā)展和 企業(yè)管理理論、經驗的不斷提升，對于有條件的中小企業(yè)，可以逐步通過一些其他的新型控制手段來更好地“合理”保證實現(xiàn)控制目標 ，比如用科學的績效考核制度來配合內部責權利的分解，比如在中小企業(yè) 中引人 E R P 系統(tǒng)， 通過流程的固化和運維權限的分解對主要風險點進行有效控制等。另一方面，企業(yè)要使內部控制變成一個全員參與的大項目，要定期對員工進行內控知識的教育，使每一個員工都有企業(yè)再小都應在內部控制制度的約束下開展經營活動的觀念，都有內部控制制度的概念和意識，知道自己的一舉一動都要受到內部控制制度 的牽制和約。要根據 崗位選擇合格的人才，并不斷培養(yǎng)適合自身的人才。一方面，在人員的選擇上，要擺脫原來多數中小企業(yè)采用的任人唯親的選人用人方式。 加強人員的配合，引進先進管理人才 我們已經知道，企業(yè)內部控制貫穿于整個企業(yè)的生產經營管理全過程，是由企業(yè)的治理層、管理層和所有員工共同完成的。兩座正在運行的核電站擁有 4 臺百萬千瓦級發(fā)電機組，年發(fā)電能力達 300 億千瓦時。按照“以核養(yǎng)核，滾動發(fā)展”的方針，廣東核電集團 在大亞灣核電站的基礎 上，又開發(fā)建設了嶺澳核電站，大連紅沿河核電站和福建寧南京師范大學泰州學院本科畢業(yè)論文 中小企業(yè)內部控制問題及對策 第 10 頁 共 22 頁 德核電站，現(xiàn)有 13 家主要成員單位，已形成以核電為主業(yè)，常規(guī)清潔能源開發(fā)、金融服務、信息技術研發(fā)和后勤服務配套發(fā)展的新格局。中小企業(yè)可以通過會計師事務所作為中介組織在執(zhí)業(yè)中對其內部控制進行的符合性測試而產生的工作結果，了解自己內部控制中的不足，借此機會獲得改進內部控制的機會。另一方面，還要強化外部監(jiān)督，督促企業(yè)不斷完善內部控制制度。企業(yè)通過內部審計制度對各