Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since...Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.展开更多
The use of multimedia technology in the teaching process is the current mainstream trend in teaching development.The arrival of the all-media era is not only a huge challenge to the traditional teaching model,but also...The use of multimedia technology in the teaching process is the current mainstream trend in teaching development.The arrival of the all-media era is not only a huge challenge to the traditional teaching model,but also a huge opportunity for the reform of the teaching model.Combining traditional education models with modern scientific and technological means,and learning from each other’s strengths can stimulate students’subjective initiative in learning.On the other hand,it is also an important way for teachers to improve their teaching abilities.This article analyzes the opportunities brought by the all-media era to the reform of education models based on the teaching status and teaching difficulties of Korean intensive reading courses in vocational high schools,and proposes a teaching model reform strategy for Korean intensive reading courses in vocational high schools in the all-media era.展开更多
Based on a comparative study of China’s three-decade financial system reform and the financial reform model of Russia and selected Eastern European countries, we found noticeable discrepancies between China and other...Based on a comparative study of China’s three-decade financial system reform and the financial reform model of Russia and selected Eastern European countries, we found noticeable discrepancies between China and other transitional countries in respect to objective setting, path and sequence selection, power sources and advancement strategy. We conclude that a "China model" of nancial system reform does exist. The formation and evolution of the "China model" is closely related to China’s special political and economic environment. More importantly, it is significantly influenced by China’s overall economic reform model as well.展开更多
Based on the necessity of three dimensional modeling with computer in teaching reform, this paper is the summarization of reform practice of teaching engineering drawing in our institute. The teaching reform begins wi...Based on the necessity of three dimensional modeling with computer in teaching reform, this paper is the summarization of reform practice of teaching engineering drawing in our institute. The teaching reform begins with three dimensional modeling that used computer instead of board. On the basis of target of teaching reform, set of teaching content, arrangement of class hour and teaching method, the research of teaching practice have been done, and very good effects in teaching of engineering drawing have been achieved.展开更多
Kinetics model was developed for the mixed （steam and dry） reforming of methane, which is useful for the control of H2/CO ratio. The equilibrium constants of reaction rate were determined using the experimental equi...Kinetics model was developed for the mixed （steam and dry） reforming of methane, which is useful for the control of H2/CO ratio. The equilibrium constants of reaction rate were determined using the experimental equilibrium data at different reaction temperatures, while the forward reaction rate constants were estimated using the experimental data under non-equilibrium （high inert fraction and high space velocity） conditions. The comparison between calculated and experimental data clearly showed that the developed model described satisfactorily, and further analysis using the parametric sensitivity determined the wall temperature and CO2 fraction in the feed gas as effective parameters for the manipulation of CH4 conversion and H2/CO ratio of synthesis gas under the equilibrium condition. Meanwhile, the inert fraction, rather than the residence time, was selected as additional parameter under non-equilibrium condition.展开更多
Through the study of the kinetics of dimethyl ether steam reforming reaction, a two-dimensional model of the reactor is established. At the same time, rate equations of simplified elementary reactions of DME steam ref...Through the study of the kinetics of dimethyl ether steam reforming reaction, a two-dimensional model of the reactor is established. At the same time, rate equations of simplified elementary reactions of DME steam reforming reaction are deduced by the mechanism of Langmuir-Hinshel-wood, and the rate constants are obtained by correcting the pre-exponential factor of Arrhenius equation. Finally, the analog data of DME steam reforming reaction under a variety of conditions are obtained, and making a simulation diagram. The two-dimensional model is substantially correct because of the analog data more in line with a variety of knowledge.展开更多
文摘Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.
文摘The use of multimedia technology in the teaching process is the current mainstream trend in teaching development.The arrival of the all-media era is not only a huge challenge to the traditional teaching model,but also a huge opportunity for the reform of the teaching model.Combining traditional education models with modern scientific and technological means,and learning from each other’s strengths can stimulate students’subjective initiative in learning.On the other hand,it is also an important way for teachers to improve their teaching abilities.This article analyzes the opportunities brought by the all-media era to the reform of education models based on the teaching status and teaching difficulties of Korean intensive reading courses in vocational high schools,and proposes a teaching model reform strategy for Korean intensive reading courses in vocational high schools in the all-media era.
基金This article represents the stage-wise research result of"A Study on the determinants of China’s financial development: 1978-2007"(Grant No.:08CJL003)a National Social Science Foundation project." A Study of Financial System Reform and Monetary Issues" (Grant No.: 04JZD00013)+1 种基金a key human and social science project sponsored by the Ministry of Education and led by Professor Wang Guangqian of the Central University of Finance and Economics and" A Study of Financial System Reform and Monetary Issues" (Grant No.: 04JZD0013)a key human and social science project sponsored by the Ministry of Education
文摘Based on a comparative study of China’s three-decade financial system reform and the financial reform model of Russia and selected Eastern European countries, we found noticeable discrepancies between China and other transitional countries in respect to objective setting, path and sequence selection, power sources and advancement strategy. We conclude that a "China model" of nancial system reform does exist. The formation and evolution of the "China model" is closely related to China’s special political and economic environment. More importantly, it is significantly influenced by China’s overall economic reform model as well.
基金Supported by Beijing City Institution of Higher Learning Talent Education Program Project Foundation (PHR200906213PHR201007234)
文摘Based on the necessity of three dimensional modeling with computer in teaching reform, this paper is the summarization of reform practice of teaching engineering drawing in our institute. The teaching reform begins with three dimensional modeling that used computer instead of board. On the basis of target of teaching reform, set of teaching content, arrangement of class hour and teaching method, the research of teaching practice have been done, and very good effects in teaching of engineering drawing have been achieved.
基金supported by the Energy Efficiency & Resources Program of the Korea Institute of Energy Technology Evaluation and Planning (KETEP) grant funded by the Korea Government Ministry of Knowledge Economy (No. 2006CCC11P011B-21-2-100)Basic Science Research Program through the National Research Foundation of Korea (NRF) funded by the Ministry of Education, Science and Technology (No. 2010-0003380)
文摘Kinetics model was developed for the mixed （steam and dry） reforming of methane, which is useful for the control of H2/CO ratio. The equilibrium constants of reaction rate were determined using the experimental equilibrium data at different reaction temperatures, while the forward reaction rate constants were estimated using the experimental data under non-equilibrium （high inert fraction and high space velocity） conditions. The comparison between calculated and experimental data clearly showed that the developed model described satisfactorily, and further analysis using the parametric sensitivity determined the wall temperature and CO2 fraction in the feed gas as effective parameters for the manipulation of CH4 conversion and H2/CO ratio of synthesis gas under the equilibrium condition. Meanwhile, the inert fraction, rather than the residence time, was selected as additional parameter under non-equilibrium condition.
文摘Through the study of the kinetics of dimethyl ether steam reforming reaction, a two-dimensional model of the reactor is established. At the same time, rate equations of simplified elementary reactions of DME steam reforming reaction are deduced by the mechanism of Langmuir-Hinshel-wood, and the rate constants are obtained by correcting the pre-exponential factor of Arrhenius equation. Finally, the analog data of DME steam reforming reaction under a variety of conditions are obtained, and making a simulation diagram. The two-dimensional model is substantially correct because of the analog data more in line with a variety of knowledge.
