核算

In order to deal with the exchange of different calculating models, the collaborative resource account and collaborative cost object account are established. 3. Based on the multistage ABC calculating model, the dissertation researches the cost-volume-profit analysis, capacity loss analysis and variance analysis methods and their applications. The dissertation founds a multi-product activity-based CVP analysis model with activity capacity constraints, and discusses the solution of the model and its application in production.

在作业成本要素建模的基础上，提出了多阶段作业成本核算模型的建模约束规则，研究了基于规则的作业成本核算模型完整性以及环形分配的检查算法，提出了分配层次概念和环形分配的分配方法，给出了计算当前分配层次的算法和针对模型总体的核算算法，通过设立协作资源账户和协作成本对象账户解决了模型之间的交流。

For the inconsistency and paradox between the traditional accounting result of the contribution ratio of export to economic growth and the positive conclusion of the contribution made by export to economic growth, this paper considers that the main reason for this paradox is that, when the contribution ratio to GDP of consumption, investment and export is measured by traditional method, the different effects of import in the gross accounting of GDP and the decomposing calculation of contribution ratio is confounded, then, the principle of matching decomposition of import item in consumption, investment and export is disobeyed, so the real contribution of export to China's economic growth is greatly underestimated.

针对出口对经济增长贡献率的传统测算结果与出口对经济增长实证结论之间的矛盾和悖论，本文认为造成这一悖论的主要原因是传统测算方法在考量消费、投资和出口对GDP的贡献时混淆了进口在GDP总量核算和贡献率分解核算中的不同作用，违背了贡献率核算中的进口项在消费、投资和出口中的匹配分解原则，从而大大低估了出口对中国经济增长的真实贡献。

The system of ownership in people's communities and the basic accounting unit in Chinese rural places has evolved from "grand-scale merger and even distribution" and big community ownership to big production division and small production division as the basic accounting unit.

农村人民公社的所有制及基本核算单位，经历了从人民公社的"一大二公"和大集体所有制，到以生产队为基本核算单位，再到生产小队的部分所有制，最后到以生产小队为基本核算单位的演变历程。

After that, the article expounds how the social labor value theory overcomes the theoretical hard nuts in the financial accountings:(1) it has solved the issue of conformity between the production domain and accounting domain by holding that the social labor creates the value, which decides that the domains of production and accounting should be extended to cover the tertiary industry;(2) it has solved the issue of the valuation standards in the economic accounting by holding that the theoretical value should be converted into the actual value and that only when the price of production is used as the valuation standards can the financial accounting and economic accounting have a true valuation basis;(3) it has solved the issue of creation and distribution of surplus value and explicitly points out that the power of science and technology determines that the surplus value comes mainly from the materialized labor. Only when we have a clear understanding of this point and have realized that the value of product is created jointly by the materialized labor and the laborer can we straighten out the relationship in the distribution of earning inside the enterprise and understand that the distribution on the basis of contributed capital is a reasonable choice at present.

其次，着重阐述了社会劳动价值论如何解决经济核算中的理论难题：一是解决了生产范围与核算范围的统一问题，认为社会劳动创造价值，决定了生产范围与核算范围都必须扩大到第三产业；二是解决了经济核算的计价标准问题，认为必须从理论价值转化为实际价值，用生产价格作为计价标准，才能使会计核算和经济核算真正具有计价基础；三是解决了剩余价值的创造与分配问题，并明确指出，科技的力量决定了剩余价值主要来自于物化劳动，只有认清这点，承认企业的产品价值是物、活劳动共同创造的，才能真正理顺企业的利益分配关系，才能理解按资分配是现实合理的选择。

The paper analyzes the relation between National income Accounting and RA and how to integrate NIA with RA.

本文分析了国民经济核算和资源核算的关系，资源核算的范围。以及怎样综合国民经济核算和资源核算。

Environmental pollution accounting system is a complete set of theoretical method about the accounting of environmental pollution in physical-volume and value as well as the conceptions, methods, classific.

环境污染核算是环境与经济综合核算，即绿色国民经济核算的一部分，是对水污染、大气污染、固体废弃物污染、放射性污染和噪音污染的实物量和价值量进行核算的总称。

According to modern enterprise system and the enterprise internal control theory, and based on extensive practical investigation and research, this thesis firstly analyzed product sale managements, financial affairs management, basic condition of organization construction and the existing problems, facing situation. Furthermore it demonstrated that it is imperative that the end product oil sale corporation of CNPC carries out the concentrated and unified business accountings of financial affairs and it brought forward the design of the reforger of varies business flows under the concentrated and unified accounting model of financial affairs. On this foundation, it analyzed the problems such as processing program of supply of final product oil, financial flow of sale commodity, processing program of sale fund final accounts, the recognition of the key of internal control, etc. Finally, some problems, which is worth paying attention to, have been carried on analysis and discussion, such as the control relation of the final product oil sale corp. and distributive corp. of regions and provinces, the balanced equivalent of centralization of state power and division of power, etc. during the course of putting into effect the system of concentrated and unified business accounting of financial affairs.

本论文根据现代企业制度和企业内部控制理论，在广泛实地调研的基础上，分析了中油成品油销售公司的产品销售管理、财务管理、组织结构等的基本状况及其存在的主要问题和面临的形势，论证了中油成品油销售公司实行财务集中统一核算势在必行，并对在财务集中统一核算模式下的各项业务流程再造进行了设计；在此基础上，具体对成品油供应的处理程序、销售商品的账务流程、成品油销售资金结算的处理程序、内部控制关键点的确认等问题进行了有针对性的分析和设计；最后，对在实施财务集中统一核算制度过程中，中油成品油销售公司与各区域、省市分公司的控制关系、集权与分权的平衡等值得注意的问题进行了分析和讨论。

Third, case of accounting reform can be offered to other developing countries or economics shunting countries.

引言主要说明论文的选题动机，并且对企业会计核算制度作出界定：&企业会计核算制度&是规范企业会计核算行为的行政法规，包括企业会计准则和企业会计制度。

The article include material and value accounting, and on the base of the natural environmental features of Chongqing, the accounting choused forests, cultivated lands grasslands, standing stocks and topsoil resources as objects of research, For accuracy and reality, accounting dont include the value of the artificial ecology environment, The target of accounting is to combine the environmental accounting and national economic accounting, so, it is clear that running of macro-economy of Chongqing from 1997 to 1999 is sustainable to ecology environment, but the environment cost is very big.

为了使核算更准确和真实，人工生态环境的价值没有被考虑。核算的目标是把环境核算和国民经济核算结合起来，因此，可以清楚的看到1997-1999年重庆市宏观经济运行尽管是生态环境可持续的，付出的环境代价却也十分昂贵。

NEW CHINA'S CORPORATION ACCOUNTING SYSTEM VICISSITUDE RESEARCH ABSTRACT To study our corporation accounting system has important significances as follows: First, cleaning up the historical material of accounting and auditing, discarding the dross and selecting the essential, focalizing and systematizing the historical material, can keep accounting culture heritage better.

新中国企业会计核算制度变迁研究研究我国企业会计核算制度的变迁，具有如下重要意义：一是整理会计审计史料，去粗存精，去芜存菁，使它集中化、系统化，以便更好地保存会计文化遗产，这本身就是我国会计理论研究的有机组成部分；二是可以总结我国企业会计核算制度改革的经验教训。

Cynanchum Lingtai apricot production in the average weight 65 grams, the brightly-colored fruit, juicy rich, sweet-sour taste, sweet from the nucleolus, when the late Qing Dynasty famous Shaanxi, Gansu provinces, the Qing imperial court Tongzhi tribute for years.

灵台生产的牛心杏平均单果重65克，果实色泽鲜艳，汁多味浓，甜酸适口，离核仁甜，清末时就驰名陕、甘两省，清同治年间曾为朝廷贡品。

Chenopodium album,Solanum nigrum, and Amaranthus retroflexus were very susceptible to the herbicides. Polygonum persicaria and Abutilon theophrasti were relatively less susceptible to the herbicides, and Lycopersicon esculentum was not susceptible to it. The relationship between reduction rates of weed biomass and PPM values of weed leaves 2,4, and 6 days after treatment was established.

供试的6种杂草对该混剂的敏感性存在显著差异：红心藜Chenopodium album、龙葵Solanum nigrum和反枝苋Amaranthus retroflexus对该混剂最敏感，ED90值分别为47.65、71.67和29.17g/hm2；春蓼Polygonum persicaria和苘麻Abutilon theophrasti敏感，ED90值分别为96.91、114.20g/hm2；而番茄不敏感。