1、.环境会计财务概念框架的构建摘 要:随着自然环境的日益恶化,环境会计研究成为各国会计学者的重点课题之一,由于研究时间尚短,我国环境会计还未形成一个完善的理论体系,而理论研究的首要任务是环境会计财务概念框架的构建。本文借鉴财务会计的概念框架,分别从环境会计目标、环境会计 .摘 要:随着自然环境的日益恶化,环境会计研究成为各国会计学者的重点课题之一,由于研究时间尚短,我国环境会计还未形成一个完善的理论体系,而理论研究的首要任务是环境会计财务概念框架的构建。本文借鉴财务会计的概念框架,分别从环境会计目标、环境会计前提、环境信息质量要求、环境要素及其确认和计量、环境会计报告及其披露等方面构建了环境会计
2、财务概念框架,并探讨了其运用时的保障措施。关键词:环境会计;概念框架;会计要素The Financial Conceptual Framework for Environmental AccountingAbstract: With the deteriorating of natural environment in China, environment accounting research to become one of the important issue which by national accounting scholars. Since the researching of
3、 a short time, our environmental accounting has not yet formed a complete theoretical system, and the first task of the theory is the financial conceptual framework for environmental accounting. This article draws the conceptual framework of financial accounting, from the elements of the goals of en
4、vironmental accounting, the supposes of environmental accounting, the information quality requirements of environmental accounting, the factors and the recognition and measurement of environmental accounting to construct the financial conceptual framework for environmental accounting, including the
5、safeguards while it used. Key words: environmental accounting; conceptual framework; accounting elements目 录 字摘 要 1.关键词 1一、绪论 2(一)研究背景 2(二)国内外研究现状 21国外研究动态 22国内研究现状 43. 简要评述 7(三)研究思路 7二、对环境会计财务概念框架的构建 7(一)环境会计目标 7(二)环境会计基本前提 9(三)环境会计信息质量要求 11(四)环境会计要素及其确认和计量 12(五)环境会计信息报告 151. 环境会计信息报告披露的内容 162. 环境会计
6、信息报告披露的模式 17三、环境会计财务概念框架运用的保障措施 17(一)完善环境法律法规并加强其执行力度 17 (二)加快制定环境会计准则 18(三)增强对计量方法的研究 18(四)增强对企业环境受托责任的监督 18(五)提高企业的道德水平 19四、结束语 19参考文献 19致 谢 20中国农产品出口与农业经济增长关系研究(字)摘 要:改革开放以来,中国农业经济和农产品对外贸易增长迅速,农产品出口在中国的对外贸易中一直占据着重要的位置。农产品出口既缓解了国有粮油企业的压力,又为保护农民利益创造了条件,支持了国家的出口创汇贸易,拉动了全国经济的发展,而且增加农业出口,同时也可以促进农业经济的发
7、展。本文首先结合了农产品贸易的经济发展状况,阐明了我国农产品出口现状,然后对我国农产品出口与农业经济增长的关系进行了实证分析,从而发现影响我国农产品带动经济增长因素,最后,在分析影响农产品带动经济增长因素的基础上提出如何促进农产品出口的对策。关键词:中国农产品;农业经济;出口;关系.Study on Relations between Agriculture Exports and Economic GrowthAbstract: Since the reform and opening up, Chinas agricultural economy and agricultural prod
8、ucts to the rapid growth of foreign trade, agricultural exports in Chinas foreign trade has been occupies an important position. Agricultural exports is easing the pressure of state-owned grain enterprises, and to create the conditions to protect farmers interests, support the countrys export trade,
9、 boosting the national economic development, and increase agricultural exports, also can promote the development of the agricultural economy. First , this paper combines agricultural trades economic development, expounds the situation, and then the China agricultural product export to China agricult
10、ural exports and agricultural growth examines the relationship, which found that influence China agricultural product promoting economic growth factor, finally, in analyzing the impact of agricultural factors that promote economic growth based on the proposed measures to promote agricultural exports
11、. Key words: Chinas agricultural ;Agricultural economy ;Export;Relationship目 录摘要 1关键词 1一、绪论 2(一)选题研究意义 2 (二)国内研究现状 21.中国农产品出口与农业经济发展现状 22.中国农产品出口与农业经济增长之间的关系 33.如何促进我国农产品出口对策研究 4(三) 国外研究现状 5(四) 文献评述 6 二、农产品贸易和经济发展状况 6(一)中国农产品出口现状 6(二)我国农产品出口的特点 7三、农产品出口与农业经济增长之间的关系 9(一)格兰杰因果检验 10(二)协整分析 11 (三)误差修正模型
12、 11四、影响我国农产品出口带动经济增长因素 12五、促进我国农产品出口与农业经济增长的对策 14.六、结束语 14参考文献 15 致谢 16 低碳产业的发展探微( 字) 摘 要:温室效应引起的气候变化正使人类遭受越来越严重的损失,这是人类有史以来共同面对的最严重的危机。低碳经济正逐渐成为世界引导型经济发展模式,其实质是高能源效率和清洁能源结构问题,核心是能源技术创新和制度创新。围绕低碳经济的能源和产业新技术开发应用,无疑为湖南省改变高消耗、高排放、低效益的社会经济发展模式提供了难得的机遇。关键词:低碳经济 转型 能源 湖南省Reseearch On The Indaustry Develop
13、ment Of Low-Caebon EconomyAbstract:The weather variety that green house effect cause is making the mankind suffer the more and more serious loss, this is the crisis that the mankind have to face together since history most seriously.The low carbon economy is becoming an economydevelopment mode of th
14、e world gradually, in fact the quality is a high energy efficiency and sweep the energy structure problem, the core is the energy technique innovation and the system innovation.Surround the energy and industries of the low carbon economy new the technique development application, change the high dep
15、letion for the province of Hunan doubtless, high exhaust, the social economy of the low performance development the mode provided the rare opportunity. Key words:low carbon economy ; economydevelopment;Hunan province大学生村官在新农村建设中的作用探讨(9000 字)摘 要: 党的十六届五中全会提出的建设社会主义新农村规划,备受关注的大学生村官计划多年来热度不减,几年来,大学生在建设
16、新农村中起到了作用,但是作为新形势下的新事物,其本身存在一定问题,在分析了此计划实施过程中出现的问题后提出了相关对策和使其可持续发展的建议。关键词:村官 大学生;新农村;建设;作用Village official college students in the new rural construction of function is discussed Abstract: college-graduate village official plan is a country has issued leading policy, is to improve the university gra
17、duates employment levels and promote rural development issues a win-win wars repeatedly. The plan in the process of implementing hei feelings, the trade-off. Dan from its development trend and development prospect perspective, college-graduate village official plan .has strong momentum and wide deve
18、lopment space and the comprehensive promotion, the possibility and necessity of such plans and promotion will the current huge to relieve the pressure of employment and the construction of socialist new countryside has significant influence. Keywords: Village official college students, New countrysi
19、de, Construction, role 日语汉字词与汉语汉字词的比较-围绕名词来说( 附答辩记录)( 包含选题审批表,任务书,开题报告,中期检查报告,毕业论文字)摘 要: 世界范围的所有语言可以归为几个有亲属关系的语支,各个语支又有分属几个语族,各个语族又属于不同的语系,如汉语属于汉藏语系。日语和其他语言进行比较,与它有对应性的语言几乎没有。日语的源头一直是争论的焦点。尽管如此,中国和日本同属于汉字圈的国家,自古以来在文字和词汇方面存在着千丝万缕的联系。本文就同形名词这一汉日词汇的焦点为研究对象,以共性和个性为主线,从语义、语体、词汇体系等方面对汉日同形词进行分心,对照,研究以及探讨,同
20、时也分析了同形词产生的原因及在修辞语用中的积极性和消极性。指出两国语言学习者在学习和使用汉字词时,容易产生的偏误现象及应注意的方面。 关键词: 汉字词、影响、同形词、发展、比较 日本語漢字詞中国語漢字詞比較-名詞要旨:世界範囲内、言語親族関係言語分枝属。言語分枝語族属。語族似言語体系属。日本語他言語比較、対応言語。日本語起源、途切論争焦点。、中国日本漢語使國属。昔時文字語彙互多接点関係密接存在。 本文同形名詞中日語彙焦点研究対象、共通性個性大筋、語義、文体、語彙体系方面漢日対同形詞分析、対比、行探求研究、両国言語学習者漢字語学使時、生誤現象注意方面指摘。 : 漢字詞,影響,同形語,発展。 .摘
21、 要 近几年,随着我国经济的快速发展和对外开放程度的不断加深,高额外汇储备与流动性过剩已成为我国经济发展过程中的两个突出问题。本文认为,过快的外汇储备增长必然会给我国的宏观经济调控带来一系列的问题,其中最突出的就是流动性过剩的失控问题。因此,在解决我国流动性过剩的问题中,如果我们只靠着一般的货币政策工具来进行调控,则存在较大的局限性。为了可以更好地进行调控并且使这些货币政策工具得到更有效的发挥,我们应该从外汇储备的视角出发来着手分析我国流动性过剩的问题。本文拟就外汇储备与货币供应量之间的关系,以及外汇储备增加对流动性过剩的影响程度等问题运用多种论证方法进行探讨,并通过原因导向分析,为我国对外贸
22、易政策的调整提供相关的政策依据,从而缓解因外汇储备激增而导致的我国流动性过剩问题。 关键词:外汇储备 流动性过剩 货币供应量 对外贸易政策Analyzing the problem about Chinese Excess Liquidity from the aspect of foreign exchange reservesAbstractIn recent years, with the rapid development of our countrys economy and opening up to the world, the problem of huge foreign e
23、xchange reserves and excess liquidity has emerged as a major issue in the progressing course of economy. The thesis maintains that the foreign exchange reserves overgrowth will bring about a series of problems to our countrys macroeconomic coordination, and the biggest worry of them is the excess li
24、quidity is out of control. So if we only choose the common monetary policy instrument to control the excess liquidity, it will have considerably limitations. In order to making the common monetary policy instrument more effective, we shall undertake to analyze the problem of our countrys excess liqu
25、idity from the aspect of foreign exchange reserves. The thesis goes into the subject on what connection between the foreign exchange reserves and the money supply is, what the degree of influences of increasing foreign exchange reserves and excess liquidity, etc, by a few kinds of methods. And bases
26、 on the reason as a guide to provide related evidence for our countrys foreign trade policy. In this way, the problem of excess liquidity can be resolved. 参考文献 28附录 30谢辞 31 摘要:俚语以其形象生动、诙谐简练的特点,成为英语语言中最活跃、最具表现力和感染力的-种语言形式。本文首先详细的介绍了俚语的定义和特征,其次,以刘重德的 信,达,切的翻译原则为准,对几个不同版本的英语小说中的俚语的翻译,进行了彻底.完善的分析。为了帮助英语
27、研究者更好的了解英语小说中俚语以及更成功的翻译出来,本文也提出了一些可行的翻译策略。关键词:英语俚语;翻译;刘重德的翻译标准On Translation of Slang in English NovelsAbstract: Slang, the colorful, irreverent, sometimes offensive language of informal speech, is an integral Part of everyday life. This paper first introduces the definition and characteristics of s
28、lang and then gives a thorough analysis of slang translation of English novels in different versions under the Liu Zhongdes translation norms. Some possible strategies are also put forward in order to help English learners understand slang better in English novels and to promote slang translation.Ke
29、y words: English slang; translation; Liu Zhongdes translation norms Contents 8000 字Abstract.1Key words.1Introduction21 Slang21.1 Definition of slang 21.2 Characteristics of slang.41.2.1 Ephemerality.41.2.2 Novelty and innovation61.2.3 Ennobling.61.3 Formation of slang.71.3.1 Coinage.71.3.2 Changing
30、forms of old words82 Problems in the translation of slang in English novels82.1 Mistranslating82.2 Loss of original flavor83 Guiding principles of slang translation.93.1 About Liu Zhongde113.2 Liu Zhongdes translation norms12.3.2.1 Faithfulness103.2.2 Expressiveness133.2.3 Closeness.134 An analysis
31、of slang in English novels under Liu Zhongdes translation norms.144.1 Examples complying with the norm.154.2 Examples violating the norm.155 Some strategies for slang translation175.1 Understanding the content of novels thoroughly17 5.2 Grasping target and source language175.3 Analyzing the original
32、 style17Conclusion18Notes18Bibliography18Acknowledgments19论奥巴马就职演讲的排比修辞(包含选题审批表,任务书,开题报告,中期检查报告,毕业论文 6200 字) 摘 要: 奥巴马总统是当今世界上最伟大的演讲家之一,他的就职演讲精于语言,巧于修辞,运用了排比、比喻、头韵、反复等多种修辞手段,给听众留下了深刻的印象。本文着眼于排比修辞,分析了奥巴马是如何有效利用排比修辞来获取国民支持的。这不仅有助于读者更好的理解政治性公众演讲,也有利于英语学习者对其更好的进行翻译。关键字:奥巴马,就职演讲,修辞手段,排比The parallelism in
33、Obamas Inauguration SpeechAbstract:Obama is the one of the greatest speakers in the world now and his presidential Inauguration Speech is with flowery language and elaborate rhetoric. It abounds with various rhetoric devices such as parallelism, metaphor, alliteration, repetition and so on, leaving
34、a lingering impression on the audience. The present paper concentrates on the study of this speech from the perspective of parallelism, and analysis how he used effective parallelism devices to procure the support from the public. The paper will not only help the readers have a better understanding
35、of the political public speech, but also good for English learners to make a better translation. .Key Words:Obama; Inauguration Speech; Rhetorical Device; Parallelism摘要 本设计主要进行了设计和框架结构设计。在确定框架布局之后,先进行了层间荷载代表值的计算,接着利用顶点位移法求出自振周期,进而按底部剪力法计算水平地震荷载作用下大小,进而求出在水平荷载作用下的结构内力(弯矩、剪力、轴力) 。接着计算竖向荷载(恒载及活荷载)作用下的结
36、构内力,找出最不利的一组或几组内力组合。 选取最安全的结果计算配筋并绘图。此外还进行了结构方案中的室内楼梯的设计并完成了平台板,梯段板,平台梁等构件的内力和配筋计算及施工图绘制。关键词: 框架,建筑设计,结构设计,抗震设计,ABSTRACTThe purpose of the design is to do the architecture design and the anti-seismic design in the longitudinal frames. When the directions of the frames is determined, firstly the weig
37、ht of each floor is calculated .Then the vibrate cycle is calculated by utilizing the peak-displacement method, then making the amount of the horizontal seismic force can be got by way of the bottom-shear force method. The seismic force can be assigned according to the shearing stiffness of the fram
38、es of the different axis. Then the internal force (bending moment, shearing force and axial force ) in the structure under the horizontal loads can be easily calculated. After the determination of the internal force under the dead and live loads, the combination of internal force can be made by usin
39、g the Excel software, whose purpose is to find one or several sets of the most adverse internal force of the wall limbs and the coterminous girders, which will be the basis of protracting the reinforcing drawings of the components. The design of the stairs is also be approached by calculating the internal force and reinforcing such components as landing slab, step board and landing girder whose shop drawings are completed in the end. 22 西安建筑科技大学、东南大学、重庆建筑大学编.房屋建筑学, .第三版 M .北京:中国建筑工业出版社,199723 东南大学编著、清华大学主审.建筑结构抗震设计 M .北京:中国建筑工业出版社,1998.