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2001年6月22日,财政部下发了财会[2001]41号文关于《内部会计控制规范—基本规范(试行)》和《内部会计控制规范—货币资金(试行)》。两个规范作为《会计法》的配套措施,是解决当前一些单位管理松弛、控制弱化的重要依据。下面就如何加强企业货币资金的控制,谈谈汶南矿的一些做法。 相似文献
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贯彻实施《内部会计控制规范》,对于建立、健全和完善企业内部牵制和监督制约机制,以堵塞漏洞,消除隐患,保护财产安全,防范舞弊行为,促进经济活动的健康发展,起到很大的作用。但在实际中执行内部会计控制规范,也存在一些问题需要研究加以解决。 相似文献
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单位内部会计控制制度是我国的法律法规在各单位的具体体现,是各单位根据国家会计法律、法规,结合本企业经营管理的特点和业务管理的需要而制定的。通过加强内部会计控制,建立健全各项内部会计控制制度并贯彻执行,使企业财务管理水平不断提高,会计工作得到不断规范和加强。 相似文献
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内部会计控制是管理现代化的必然产物。建立内部会计控制是进一步贯彻落实《会计法》的需要,也是会计履行其基本职能的需要。本文论述了建立高校内部会计控制制度的必要性、内部会计控制失控的表现、八项控制及具体措施,使它成为学校管理的有效工具,充分发挥其在学校内部进行监督控制的职能和作用。 相似文献
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<正>Rare earth luminescent material is one of the most important application sectors of rare earths.China enjoys the exceptional advantage to develop rare earth luminescent material for its abundant rare earth resources.After several decades'endeavor,China's rare earth luminescent material industry,headed by rare earth phosphor for lamp and LED and high efficient rare earth energy-saving light source,has been gradually developed into a scale industry.China has become a major production base of rare earth phosphor for lamps and rare earth 相似文献
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《中国稀土信息(英文版)》2014,(6)
正June 1~10,2014Rare earth market remained weak.Quoted price of rare earth products was similar to that in May.There was no sign of recovery in downstream market.The market of NdFeB magnetic materials and phosphor was depressed.Catalyst,polishing powder and ceramic industries remained inactive.Demand from downstream industry was soft.Consumers purchased on their needs.Suppliers had strong intention to sell.Prices of rare earth products 相似文献
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YANG Li 《中国稀土信息(英文版)》2014,(6)
<正>Chinese rare earth-related listed companies have published their 2013 annual reports.It can be understood from their reports that production and operation activities of Chinese rare earth-related companies were still heavily affected by macro economy and industrial policies.They basically followed the steps of national economy.In 2013,world economy recovered slowly but the economy 相似文献
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Gao Wei 《中国稀土信息(英文版)》2014,(11)
正1.Status of rare earth polishing powder Rare earth polishing powder with high content of cerium oxide began to replace iron oxide for glass polishing and became one of the key materials in glass polishing process since 1940.Compared with traditional iron oxide,rare earth polishing powder has many advantages,such as fast polishing rate,high polishing quality and long service life.It can achieve good surface quality and improve operation conditions.For example,in lens polishing,the polishing work that cerium 相似文献
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《中国稀土信息(英文版)》2014,(8)
正Pyrometallurgy Laboratory of Baotou Research Institute of Rare Earths had independently developed a new preparation technology of rare earth alloy for NdFeB.The alloy can remarkably enhance the coercivity of NdFeB magnet but also evidently reduce the production cost of the magnet.The new master alloy was prepared in the kA pilot-scale electrolytic cell by the independent technology.The rare earth master alloy can be used as the raw material for NdFeB.Compared 相似文献
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《中国稀土信息(英文版)》2014,(12)
正November 21~30,2014Due to weak demand from downstream industries,transactions of rare earth in Chinese domestic market were inactive.It was difficult to sell any rare earth products except for dysprosium oxide and terbium oxide.Suppliers lost confidence in recent market.Demand for rare earth products was soft.Consumers continued to take a wait-and-see attitude.Rare earth export market remained slow. 相似文献
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《中国稀土信息(英文版)》2014,(8)
正Galaxy Magnet announced its financial results for the first half of 2014 on August 14.For the first six months ended on 30 June 2014,Galaxy Magnet achieved operation income of RMB 182.3 million,up8.40% over the same period of 2013,and the net profit attributable to the shareholders of the listed company of 34.02 million yuan,increasing 35.49% over the same period of last year.Stable performance increase was led by development of new customers and application market of magnets. 相似文献
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<正>China has rich rare earth resources.Output of rare earth and steel in China ranks the top first in the world.However,there is still certain distance between the steel produced in China and developed countries from the point of varieties and quality.China still has to import some types of steel.Improving the quality should be emphasiZed in future development of steel industry in China.Rare earth can be used to upgrade traditional steel 相似文献
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《中国稀土信息(英文版)》2014,(10)
<正>Developing ecological lighting source The world is facing the big problem of energy shortage today and the contradiction between economy development and environmental protection is worsened.Therefore,people are more likely to choose an ecological light source that is more energy efficient and environmental friendly.The choice provides great opportunity for the development of rare earth optical material industry in China.The concept of green lighting positions rare earth luminescent material as a leading player in illumination market.The light source of both rare earth luminescent lamp and LED lamp is ecological and energy saving.This is why 相似文献
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分析了近年来国内外稀散金属产业的生产、应用、资源与市场状况.铟锡氧化物靶材、砷化镓晶片、锗红外材料、铼高温合金和硒在电解锰及玻璃的应用等已成为稀散金属的主要应用领域.稀散金属的产量快速增长达到历史高位而导致了市场的失衡.以GaInP_2/GaAs/Ge,CIGS和CdTe为代表的非硅系太阳能电池是稀散金属的新兴应用领域,将给稀散金属带来日益增长的需求. 相似文献