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At present under the socialist market economy condition, completes the enterprise staff thought political work the key is the Central Party Committee 17 big spirits in every sense of the term implementations basic unit Since the specially reform and open policy, has had many head of undertaking, deceives both superiors and subordinates works for one's own interests under the guise of working for the public, thought the present does not have the movement, in the waist the animal pen axe, the fan which in the hand takes, often on greatly sends the arms, teaches whips the staff, often on to the authority coerces the staff, simply not staff when the person looked, the wages casually decides, bully softly, is hard feared, pays out the wages not to have the pay list, wants to give how many to give how many, Sunday does not let the staff rest, does not pay adds the spot to spend If you offer an opinion to him, regards you is the thorn in one's side, the thorn in the side, does everything possible to carry on retaliates you, and direct descendant wilfully tolerates using the hand in authority to oneself, to give the green light to something, to holds the different political view greatly to open killing They use in the hand two "magic weapon" to benefit as the third party in a dispute, deceive both superiors and subordinates flatter the higher authority, exploits power, violates the country head of undertaking the cadre relative about to forbid in this enterprise to be engaged in production management the stipulation Also uses in the hand the authority private full center pouch, is greedy, does everything possible to concoct pretexts makes the forged account, high keeps off the office supplies with the government money purchase modern age to converge the oneself to have, makes the forged account to reimburse the beach person cost, digs national the corner of a wall Then receives using the duty gives the sales commission,包产 outside the package exits the enterprise outside, fishes for the wealth, even allies the annual bonus, violates the country and the enterprise stipulated, then 参股using the duty manages the enterprise But greatly gives the discount in the staff benefit treatment aspect, in 工资分 is joined to greatly makes the issue, drills the national policy spatial, borrows the wage reform is the excuse, seeks the benefit for own clique, borrows the work then to provide the special sedan car for the enterprise basic unit leadership, all expenses completely are responsible by the unit, to become not to pay the solid private sedan car The party and the country stressed repeatedly that, strictly prohibits the leading cadre to exploit power, but such stipulation into head of undertaking cadre's neglected advice, really it may be said in has the policy, gets down has the countermeasure If the country does not carry on effective supervising and managing to the enterprise, does not carry on the strengthened management, gets down for a long time, they can depend on right and not the improper income become the millionaires and surely the wealthy man, the state asset can massively drain, but government's policy can become a mere scrap of paper, loses it in common people's prestige Let these clothes eating insects embezzle national the property, thus causes the enterprise to move towards goes out of business, such example is too numerous to cite individually The working class is the national master, such formulation until now is does not have the question, but present working class's actual condition how?

目前在社会主义市场经济条件下,做好企业职工思想政治工作的关键是把党中央十七大精神不折不扣的贯彻到基层。特别是改革开放以来,有不少的企业领导,欺上瞒下假公济私,认为现在没有运动,腰里苄着斧子,手里拿的扇子,动不动就大发干戈,训策职工,动不动就以权力要挟职工,简直不把职工当人看,工资随便定,欺出软,硬出怕,发工资没有工资单,想给多少给多少,星期天不让职工休息,不付加斑费。如果你给他提意见,就视你为眼中钉,肉中刺,想方设法进行报复你,利用手中的权力对自己和嫡系任意纵容,大开绿灯,对持不同政见者大开杀界。他们用手中的两件"法宝"渔翁得利,欺上瞒下讨好上级,以权谋私,违反国家关于企业领导干部亲属禁止在本企业从事生产经营活动的规定。还利用手中的权力私饱中囊,多吃多占,想方设法巧立名目做假帐,用公款购买现代高挡办公用品归为己有,做假帐报销滩人成本,挖国家的墙角。利用职务之便收授回扣,把企业外包产品外包出去,从中捞取钱财,甚至加盟人股,违反国家和企业规定,利用职务之便参股办企业。而在职工福利待遇方面大打折扣,在工资分配上大做文章,钻国家政策的空,借工资改革为借口,为自己的小集团谋利益,借工作之便为企业基层的领导配备专门的小轿车,一切费用全部由单位负责,成为名不付实的私家小轿车。党和国家一再强调,严禁领导干部以权谋私,而这样的规定成为企业领导干部的耳旁风,真可谓上上有政策,下有对策。如果国家对企业不进行有效监管,不进行强化管理,长期下去,他们会靠正当和不正当的收入成为百万富翁和千万富翁,国有资产就会大量流失,而政府的政策就会成为一纸空文,失去其在老百姓中的信誉。让那些蛀虫侵吞国家的财产,从而使企业走向倒闭,这样的例子不胜枚举。工人阶级是国家的主人,这样的提法至今是没有问题的,可是现在的工人阶级的实际状况又如何呢?

A detailed analysis of the main circuit introduction, control method and working principle of the direct-drive wind energy conversion system are given to introduce the two important parts a of this paper: First part is the control method of the multiple boost convertor, the important instantaneous current control method of this paper is given through the analysis of the main circuit structure, control method and working principle. Then a steady-state analysis for low-frequency, a high-frequency component analysis, and a closed-loop tracking performance analysis for dynamic response are provided to analyze the method proposed; And the second part is the control method of invertor.

在系统变流器整体结构分析的基础上,引出本文重点研究的两个变流环节的控制:第一部分是系统升压斩波器的控制,通过分析相关主电路结构、原理,建立了数学模型,引出本文重点研究的瞬时值控制策略的概念和具体实现,并对升压斩波器的瞬时值控制策略进行了详细的高频、低频模型分析和稳态、动态性能分析;第二部分是系统并网逆变器的控制,通过对逆变器主电路的数学建模和控制要求分析,研究了并网逆变器的瞬时值控制策略,包括电感电流控制内环和直流电压控制外环的具体设计和实现方法。

This paper studied the earnings managements of the listed companies by dividing the accrual into above-the-line accruals and below-the-line accruals. And for above-the-line accruals and below-the-line accruals of 2002, I divided above-the-line-accruals into working capital accruals and nonworking capital accruals. Then I used modified Jones model by adding industry variables to study the new characteristics of earnings management in 2002. This paper provides evidence that the listed companies still used below-the-line accruals as the main earnings management instrument. On the other hand the listed companies also used working capital accruals as one of their earnings management instruments. On the basis of the studies above, I build two proxies of the earnings management.

本文首先通过对2002年上市公司盈余管理的分项实证研究来观察各种制度实施后上市公司利用线下项目进行盈余管理是否得到了一定的遏制,实证过程中采用修正的横截面JONES模型加入行业变量并经过适当变形对上市公司年报线上项目和线下项目,并进一步将线上项目分解出营运资金相关项目和非相关项目两项进行盈余管理的实证研究,发现企业对线下项目的操纵仍然在企业盈余管理中占据主要地位,但从某种程度上看,线下利润的操纵得到了一定的抑制,另外企业对营运资金应计项目的盈余管理也是显著的。

The systemic design including hardware design and software design,is introduced in this paper.Analyse the reconfigurable capability and give a concretely circuit and appearance design. We design the test program of instrument and two working model about on-line working and off-line working.It is expedient to operate by friendly user-machine interface.

本文详细的介绍了该仪器的整体设计,分析了其重构性能,给出了该仪器的具体电路设计及外观设计,系统的设计了该仪器工作的测试程序,并且设计了联机和脱机两种工作方式,均具有友好的人机界面,方便用户的操作。

Meanwhile, contrasting with the advanced principles and goals, the paper sets up the annual and quarter performance appraisal model and promotation and selection model, builds up a whole middle-rank cadres"performance appraisal system which concludes 21 items about working feats, 5 items about working attitude, 4 items about working behavior and 7 items about working ability, bring in the method of management by objective, 360o appraisal method, paired comparison method and factor comparison method, explicates the basic procedure of appraisal, builds up a healthy performance feedback and communicating system, widens the practice approach of the appraisal result, and fulfills the advancing design of the assessment of the middle-rank cadres"performance of Lanzhou Power Supply Company.

并对照改进原则和目标,分别构建了年度岗位工作考核模型、季度岗位工作考核模型和选拔任用考核模型,建立了包括21项工作业绩指标、5项工作态度指标、4项工作行为指标和7项工作能力指标构成的干部绩效考核指标体系,引入了目标管理法、360°考核法、配对比较法、因素评价法等考核方法和理念,进一步明确了考核工作基本程序,建立了良好的绩效反馈沟通机制,拓宽了考核结果运用渠道,实现了对兰州供电公司中层干部绩效考核方案的改进设计。

The trial balance, on the other hand, is merely a working paper, useful to the ountant but not intended for distribution to others.

但是,试算表只是一种工作底稿,对会计人员有用,但并不是为了分发给他人的。

In "Peer Effects and Entrepreneurship," a working paper coauthored with Jesper B.

在与斯坦福大学商学院Jesper B。

Madan and Haluk Unal,Designing Countercyclical and Risk-Based Aggregate Deposit Insurance Premia,CFR Working Paper No.

孙杨,商业银行道德风险与存款保险定价研究,产业经济研究,2005年第5期

Our working paper (John Ameriks et al. 2004) tabulates the basic demographic, educational, occupational, and economic characteristics of households both in the entire sample and the regression sample.

我们的论文(约翰阿梅里克斯等人, 2004年)把样本和回归的样本家庭的基本人口,教育,职业,经济特征制成表格。

A recent IPC working paper by Nanak Kakwani,"Pro-poor growth: concepts and measurements with country case studies", provides clues that increase our understanding and grasping of what we mean by pro-poor growth.

那纳克卡夸尼最近在IPC所作的《国家案例研究中如何定义和衡量扶贫之经济增长》的工作报告给我们了一些提示,有助于我们理解和把握什么是扶贫之经济增长。

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