汽车产业是长春市的支柱性产业,对经济发展具有十分重要的意义.但在发展过程中存在智能化程度不高、创新能力不足的问题.本文从R&D投入强度、研发人员强度、创新产品市场占有率、专利拥有数四个方面对长春市汽车产业创新能力进行分析,并由此提出创新能力的提升方案,以期推进长春市汽车产业转型升级.

在现代市场经济的发展中,金融业的创新发展已经起到了举足轻重的作用,企业为了拓展筹资渠道,降低经营风险,提高经营效益都离不开金融创新.但伴随着其会计计量方面的不确定性,也加大了企业的经营风险.本文从金融资产的计价、会计控制的角度深入分析金融创新与会计不匹配的问题,并找出会计方法去解决金融创新中遇到的问题,使会计核算能真实反映企业目前的经营成果,降低企业的经营风险.

Information technology can optimize enterprise management mechanism and organizational structure,improve the competitiveness of enterprises,but private enterprises in China have great improving space in the application of information technology.On one hand,the state should have consciousness of policy tilt to private enterprises.On the other hand,private enterprise can establish application model in accordance with the characteristics of the enterprise to realize information integration.

Management accounting is an applied subject aiming at strengthening enterprise internal management and improving economic profit.However,its application in our country has been limited due to the internal and external environmet of enterprises and the drawbacks of management accounting itself.

在涉及未决诉讼、仲裁的情况下,如果这些或有事项的确认或披露,对公司造成重大不利影响,是否就可以不确认或披露了呢?尽管我国现有的或有事项会计准则规定可以,但这可能会成为上市公司不愿意充分披露或有负债的借口。对此,是否确认很可能发生的负债,是一种会计政策问题,体现的是企业财务的稳健与否。

通过对我国目前田径人才培养现状的困惑研究,提出田径人才培养"学校化"体系。采用文献法、问卷调查法、专家访谈法及统计法,得出我国田径人才培养体系必须进行改革的结论,提出构建田径人才培养"学校化"体系,并对该体系的具体实施及运行机制提出了积极的构想。

新《体育与健康课程标准》是实施素质教育和培养德、智、体、美全面发展人才的重要途径。但在科学理念指导下的身体素质评分标准与"健康体质"的提法及奖励方法不够科学和严谨。通过对《国家学生体质健康标准》的研究,发现《标准》在制定和具体测试中,存在着许多现实的问题。本文就出现的问题进行分析研究,旨对今后的改进过程中提出建议和提供参考。

The accounting major of higher vocational Colleges is a highly practical and applied subject.But now themajor is still subject-centered curriculum system,having the constraints of knowledge system,subject and integrity.Ithas not adequately reflected the characteristics of higher vocational education.Accounting major of vocational collegesshould strengthen practical teaching to be unique and have vitality and vigorously.

当前我国公共体育资源供给中,由于公共体育资源分布零散、闲置,供应不足,影响了广大群众对体育的需求,因此,在市场经济条件下,如何对有限的公共体育资源进行整合,促进其社会服务的推介、营销与市场流通,从而产生与资源整合的协同效应,提高公共体育资源的使用效率,提升公共体育资源的经济和社会价值具有十分重要意义。

With the establishment and development of our stock market, driven by great interest, many listed companies and agencies make fake accounting by all means and damage the benefits of investors, prevent the healthy development of our stock market. It is very important to analyze the reasons and find out countermeasures.

Accountant's continuous education is an important means to raise accountant quality, and calculating stan- dard; it is of great importance to ensure accounting information quality. There are some problem occurred in our regi- onal accountant continuous education, such as only one form, underdevelopment of means and method, ineffectiveness. Hence, accountant's continuous education should consider individual needs, optimize training contents, adopt various educational forms and raise teacher's quality, in order to achieve innovation.

Through analyzing the situation of physical education human resources in universities, the authors tell us elements about physical education human resources development and management and think we should change concepts, establish long-term talents system, reform teaching methods , introduce competitive system and strengthen teachers' retrain.