【正文】 立責(zé)權(quán)利相結(jié)合的企業(yè) 運(yùn)行機(jī)制，強(qiáng)化對(duì)人的激勵(lì)和約束，才能充分調(diào)動(dòng)人的積極性、主動(dòng)性和創(chuàng)造性，從而實(shí)現(xiàn)財(cái)務(wù)管理目標(biāo)。因此，經(jīng)濟(jì)、財(cái)務(wù)管理人員必須強(qiáng)化風(fēng)險(xiǎn)理財(cái)觀念。目前，數(shù)字化、信息化、網(wǎng)絡(luò)化已成為經(jīng)濟(jì)發(fā)展的主要特征，信息的獲取更是企業(yè)成敗的關(guān)鍵，因此，經(jīng)濟(jì)、財(cái)務(wù)管理人員必須強(qiáng)化信息理財(cái)觀念?？傊?，新經(jīng)濟(jì)會(huì)給財(cái)務(wù)會(huì)計(jì)帶來一系列的影響和挑戰(zhàn)。我們相信，隨著對(duì)新經(jīng)濟(jì)時(shí)代會(huì)計(jì)領(lǐng)域出現(xiàn)的新問題的研究，我國(guó)財(cái)務(wù)會(huì)計(jì)理論將會(huì)得到較大的發(fā)展。對(duì)市場(chǎng)經(jīng)濟(jì)下的現(xiàn)代企業(yè)而言，管理的重心在經(jīng)營(yíng)，經(jīng)營(yíng)的重心在決策，而決策的正確與否取決于會(huì)計(jì)信息的質(zhì)量以及對(duì)信息的正確分析運(yùn)用。會(huì)計(jì)資料的合法、真實(shí)、準(zhǔn)確、完整是會(huì)計(jì)工作的基本要求，是《會(huì)計(jì)法》 各項(xiàng)規(guī)定的基本出發(fā)點(diǎn)，也是為本企業(yè)經(jīng)營(yíng)管理、業(yè)務(wù)活動(dòng)和國(guó)家宏觀經(jīng)濟(jì)管理等提供真實(shí)、準(zhǔn)確、完整、可靠的會(huì)計(jì)信息的重要保證。并通過有序的核算，使會(huì)計(jì)信息真正為企業(yè)經(jīng)營(yíng)管理決策服務(wù)。 江西科技學(xué)院本科生畢業(yè)論文（設(shè)計(jì)） 10 參考文獻(xiàn) [1] 吳濤．會(huì)計(jì)專業(yè)實(shí)踐教學(xué)體系之構(gòu)建［ J］．會(huì)計(jì)之友， 2021（ 21）． [2] 肖昆，譚旭紅．應(yīng)用型會(huì)計(jì)人才實(shí)踐教學(xué)體系的構(gòu)建［ J］．繼續(xù)教育研究， 2021（ 1）． [3] 謝琨．會(huì)計(jì)實(shí)踐教學(xué)的思考［ J］．會(huì)計(jì)之友， 2021（ 7）． [4] 立體化全方位多角度重實(shí)效構(gòu)建實(shí)踐教學(xué)體系培養(yǎng)高素質(zhì)會(huì)計(jì)人才目的［ J］．西南財(cái)大學(xué)報(bào)， 2021（ 9）． [5] 袁葵芳．會(huì)計(jì)學(xué)專業(yè)層次性實(shí)踐教學(xué)體系的探索［ J］．實(shí)驗(yàn)室研究與探索， 2021（ 4）． 江西科技學(xué)院本科生畢業(yè)論文（設(shè)計(jì)） 11 致 謝 歲月如梭，如歌。 歷時(shí)半年的課程設(shè)計(jì)終于告一段落了。 通過這次畢業(yè)設(shè)計(jì)，使我深刻地認(rèn)識(shí)到學(xué)好專業(yè)知識(shí)的重要性，也理解了理論聯(lián)系實(shí)際的含義，并且檢驗(yàn)了大學(xué)四年的學(xué)習(xí)成果。但是我將在以后的工作和學(xué)習(xí)中繼續(xù)努力、不斷完善。 在這里，首先感謝指導(dǎo)老師譚老師。從課題的選擇到論文的最終完成，譚老師始終都給予了細(xì)心的指導(dǎo)和不懈的支持。這期間同組成員也給予了我很多幫助與支持，在這里表示感謝。 謝 妞妞 2021 年 9 月 30 日 江西科技學(xué)院本科生畢業(yè)論文（設(shè)計(jì)） 12 請(qǐng)您刪除一下內(nèi)容， O(∩ _∩ )O謝謝！??！ Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the sevenday Chinese 請(qǐng)您刪除一下內(nèi)容， O(∩ _∩ )O謝謝！?。?National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may bee more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and acmodation prices, with the possibility that there will be no rooms available. It is also mon that you39。s largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You cannot miss out the Autumn of Arxan. It is definitely the best with brightlycolored scenery full of emotions. Autumn in the northern part of the country es earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland. Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder. The silver birch turns golden, while the larch is still proudly green. You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the woods as it39。s misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BCAD 220). Traditionally, people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as the Begging for Skills Festival or Daughters39。s Day on February 14, characterized by bouquets of roses, chocolates and romantic candlelight dinners, than they do about their homegrown day for lovers. Even Qixi is nowadays referred to as the Chinese Valentine39。s Day! in shops, hotels and 江西科技學(xué)院本科生畢業(yè)論文（設(shè)計(jì)） 13 restaurants. But few young women will mark the festival with their boyfriends, or take part in traditional activities to pray for cleverness. A largescale of exhibition on the Silk Road opened to the public in the National Museum on Thursday. The exhibition displays more than 400 treasures from Shaanxi province, Gansu province and 14 other regions. It is largest scale exhibition that shows the history of the Silk Road in recent years. As APEC is going on in Beijing, the exhibit aims