建立与完善小型单位内部会计控制的探讨

内部会计控制规范与企业内部控制规范相比较，前者侧重于企业的会计控制规范，而后者侧重于在企业经营管理和风险控制方面进行规范。会计控制是企业控制的一个重要组成部分，企业要建立完善的内部控制制度，就首先要进行内部会计控制的完善。目前中国企业数量众多，不少大、中、小型企业存在内部控制不规范的问题，其中小型单位占了绝大多数，所以完善小型单位的内部控制至关重要。笔者以为，小型单位首先要建立和完善内部会计控制，在这个前提上才能完善内部控制制度。小型单位应按照内部会计控制规范的相关规定，从以下四个方面建立和完善内部会计控制。     

工程项目内部会计控制和审计研究

针对工程项目的内部控制进行了综合的分析，阐述了工程项目管理实施内部控制的意义，根据工程项目内部会计控制各环节控制的特点，提出了工程项目建设单位内部控制体系控制的重点。     

公司治理环境下的内部控制

内部控制是加强企业内部管理的重要方法和手段,内部控制在企业管理中的作用日益受到重视,是完善公司治理的重要保证,为企业投资者对企业内部进行利益控制提供有效保障。所以,研究内部控制对公司治理的影响,并由此完善内部控制制度,是增强企业集团竞争力的重要保证。同时,也具有重要的理论价值和现实指导意义。本文提出了完善内部控制的对策,即加快内部控制规范的建设,完善内部控制环境及处理好内部控制与企业管理的关系。     

关于企业内部控制现状的探讨

一、现行企业内部控制制度存在的问题1.内部控制认识偏差一方面,多数企业管理者认为内部控制就是成本、资产、会计制度的控制,而忽视其他内部控制。具体表现在：重视对实物的控制,忽视对行为者的控制;重视制度的形式,忽视制度的实质,造成有些制度流于形式。另一方面,企业员工对企业内部控制目标及制度的了解不多,认为领导人或相关负责人的签字就是内部控制。     

隧道贯通测量误差预计方案

此贯通为直线隧道贯通测量。主要分为洞外平面和高程控制测量,洞内平面和高程控制测量。洞外控制测量采用GPS布设GPS网进行控制,洞内用全站仪布设支导线进行控制;需要依据误差传播定律解决下列问题:a.地面平面控制测量误差引起贯通在重要方向上的误差:b.洞内平面控制测量引起贯通点重要方向上的误差;c.高程控制测量误差引起贯通点K在高程上的误差。     

浅谈加强和完善会计内部控制

会计内部控制，涵盖了单位发展的各个环节，各个方面。文中提出会计内部控制的内涵实质；会计内部控制的作用；会计内部控制的方法措施；提升财会人员综合素质，促进加强和完善会计内部控制。并进行了论述。     

我国中小企业内部控制浅析

中小企业在我国经济发展过程中正发挥着越来越重要的作用,然而在内部管理控制上,许多中小企业管理体制不顺,控制力度薄弱;在内部会计控制上,许多中小企业对于内部会计控制制度不够重视,虽然建立了会计控制制度,但制度设计不合理、不健全,会计控制监督缺乏力度。针对内部控制的现状及发展趋势,提出解决对策。     

企业文化与内部控制的关系浅析

本文以企业文化与内部控制的关系为研究主线,介绍了企业文化与内部控制的内涵,强调了企业文化对内部控制的作用。从内部控制五大要素入手,分析了企业文化对内部控制的影响。最后,就目前企业文化与内部控制的关系现状,针对性地提出了相关建议。     

设计阶段如何做好工程造价控制

做好工程造价的控制工作,对项目能否盈利,能否达到预期效果具有重要意义。工程造价控制的关键在于对决策和设计等项目前期阶段造价控制。文章首先介绍了工程造价控制的概念,之后引出了造价失控的因素分析,最后就如何控制项目设计阶段的造价给出科学性分析。     

论PLC与变频器的通信

PLC与变频器之间通过通信方式实施控制得到了越来越广泛的应用,因为这种控制方式抗干扰能力强、传输距离远、硬件简单且成本较低。它的缺点是编程工作量大,实时性不如模拟量控制及时。这种控制方式不但控制变频器的运行和频率变化,而且还能读取变频器的各种数据,对     

Current Puelications Received

Abstract

Europe in Our Time: 1914 to the Present. Revised Edition. By Robert Ergang. Boston: D. C. Heath and Company, 1953. Pp. 576. $6.00. Reviewed by Bernard C. Weber.

The Big Change (America Transforms Itself.) By Frederick Lewis Allen. New York: Harper and Brothers, 1952. Pp. 290. $4.00. Reviewed by Joseph M. Gottschalk.

Wellsprings of Democracy. By John M. Brewer. New York: Philosophical Library. Hallmark-Hubner Press, Inc., 1952. Pp. xii, 232. $4.50. Reviewed by J. F. Santee.

Crime in Modern Society. By Mabel A. Elliott. New York: Harper and Brothers, 1952. Pp. xvi, 874. $6.00. Reviewed by Jerry A. Neprash.

The Keystone State. Geography, History and Government. By Arthur D. Graeff. Philadelphia, Pa.: John C. Winston Company, 1953. Pp. xxiv, 380. $3.60. Reviewed by David W. Harr.

The Life and Times of Daniel Lindley. By Edwin W. Smith. New York: Library Publishers, 1952. Pp. xiii, 456. $5.50. Reviewed by Wilfred T. Grenfell.

Soviet Civilization, By Corliss Lamont. New York: Philosophical Library, 1952. Pp. x, 433. $5.00. Reviewed by Richard H. Bauer.

The Suez Canal in World Affairs. By Hugh J. Schoufield. New York: Philosophical Library, 1953. Pp. xvi, 174. $4.50.     

Book Reviews and Book Notes

Abstract

Factor Analysis: An Introduction and Manual for the Psychologist and Social Scientist. By Raymond B. Catell. New York: Harper &; Brothers, 1952. Pp. xiv, 462. $6.00. Reviewed by Kenneth V. Lottick.

Veterans in Politics: The Story of the G.A.R. By Mary R. Dearing. Baton Rouge, La.: Louisiana State University Press, 1952. Pp. iv, 523. $6.00. Reviewed by Horace Samuel Merrill.

Race and Culture Relations. By Paul A. F. Walter, Jr. New York: McGraw-Hill Book Co., Inc., 1952. Pp. xi, 482. $5.50. Reviewed by Milton M. Gordon.

The American System of Government. By John H. Ferguson and Dean E. McHenry. New York: McGraw-Hill Book Company, 1953. Pp. xii, 1056. $6.00. Reviewed by Charles Roger Hicks.

The World in the Twentieth Century. By Geoffrey Brunn. Boston, Massachusetts: D. C. Heath &; Co., 1952. Pp. 800. $5.50. Reviewed by Herbert A. Crosman.

Henri Comte de Saint-Simon. Selected Writings. Edited and Translated by F. H. M. Markham. New York: The Macmillan Company, 1952. Pp. Ixix, 116. $2.00. Reviewed by J. F. Santee.     

Abstracts

Davenport, Y. B., Ebert, M. H., Adland, M. L. & Goodwin, F. K. Couples group therapy as an adjunct to Lithium maintenance of the manic patient.
Erickson, M. H. & Rossi, E. L. Autohypnotic experiences of Milton H. Erickson.
Goldman, J. & Coane, J. Family therapy after the divorce: Developing a strategy.
Kinney, J. McC, Masden, B., Fleming, T. & Haapala, D. A. Homebuilders: Keeping families together.
Power, P. W. The adolescent's reaction to chronic illness of a parent: Some implications for family counseling.
Ro-trock, G. K., Wellisch, D. K. & Schoolar, J. C. A family therapy outcome study in an inpatient setting.
Sager, C. J. A typology of intimate relationships.
Schuman, S. H., Jabaily, G. C. & Samuelson, D. C. Life events in a family with life threatening illness.
Soper, P. H. & L'Abate, L. Paradox as a therapeutic technique: A review.
Weisfeld, D. & Laser, M. S. Divorced parents in family therapy in a residential treatment setting.     

BOOK REVIEWS

Main Currents in Sociological Thought: Montesquieu, Comte, Marx, Tocqueville, The Sociologists of the Revolution of 1848. By Raymond Aron . Translated by Richard Howard and Heun Weaver . The Management of Conflict: Appeal Systems in Organizations.By William G. Scott . A Study in Community Decision-Making Influentials in Two Border Cities. By William V.D'Antonio and William H. Form . Social Class in American Protestantism. By N. J. Demerath Negro Politics: The Search for Leadership. By James Q. Wilson . Volunteers for Learning: A Study of the Educational Pursuits of American Adults. By John W. G. Johnstone and Ramon J. The Drop-Out: Causes and Cures. By Lucius F. Cervantes . Trapped: Families and Schizophrenia. By Lloyd H. Rogler and August B. Hollingshead . Who's Running This Town? By Ritchie P. Lowry . The Intelligence of Democracy. Decision-Making through Adjustment. By Charles E. Lindblom . The Shearers and The Shorn: A Study of Life in a Devon Community. By E. W. Martin . Elites and Society. By T. B. Bottomore . The Population Crisis, ed. by Larry K. Y. Ng and Stuart Mudd Georg Simmel, edited by Lewis Coser Tunisia since Independence, by Clement Henry Moore     

Book Reviews

Abstract

Deflated Democracy: The Phantom Public. By Walter Lippmann. Harcourt, Brace and Company, New York. 1925. $2.05. $2.00. Reviewed by: Read Bain

Deflated Democracy: British Politics in Transition. By Edward M. Sait and David P. Barrows. The World Book Company, Yon-kers, New York. 1925. XVI, 319 pp. $1.80. Reviewed by: A. Gordon Dewey

Deflated Democracy: New Aspects of Politics. By Charles E. Merriam. The Chicago University Press, Chicago, 1925. pp. 247. $2.50. Reviewed by: R. C. Atkinson

Deflated Democracy: The Character of Races. By Ellsworth Huntington. Charles Scribner's Sons, New York, 1924. pp. v, 393. $5.00. Reviewed by: S. C. GilFillan

Deflated Democracy: Our Rural Heritage. By James Mickel Williams. Alfred A. Knopf, New York, 1925. pp. xi, 246. Bruce L. Melvin     

BOOK REVIEWS

book reviewed in this article:
Violence and the Police: A Sociological Study of Law, Custom, and Morality. By W illiam A. W estley .
Institutional Racism in America. Edited by L ouis L. K nowles and K enneth P rewitt .
Mexican Americans. By J oan W. M oore with A lfredo C uéllar .
Points of Rebellion. By W illiam O. D ouglas .
Protest, Refor, and Revolt: A Reader in Social Movements. Edited by J oseph R. G usfield .
Political Violence: The Behavioral Process. By H. L. N ieburg .
Nothing Left But Murder. By J ames M. R einhardt .
Mexican-Americans in the United States: A Reader. Edited by J ohn H. B urma .
The American Enlisted Man. By C harles M oskos , J r .
The Research Act: A Theoretical Introduction to Sociological Methods. By N orman K. D enzin .     

Muscular performance following coitus∗

Amir, Menachem. Patterns in Forcible Rape. Forword by Marvin E. Wolfgang. Chicago: University of Chicago Press, 1971. 394 pages. Price $15.00.

Christenson, Cornelia V. Kinsey, a Biograghy. Bloomington, Indiana: Indiana Univ. Press, 1971. xii + 241 pp. $6.95.

Gordon, David Cole. Self‐Love. Baltimore, Md: Penguin Books, 1972. 96 pages. $1.00 (paperback).

Harper, Robert A. and Walter Stokes. 45 Levels to Sexual Understanding and Enjoyment. Englewood Cliffs: Prentice Hall, 1972. 231 pages. $6.95.

O'Neill, George, Ph.D. and O'Neill, Nena, Open Marriage, A New Life Style for Couples. New York, N. Y.: M. Evans and Co. (distributed by Lippincott) 1972. 287 pages. $6.95

Parker, William. Homosexuality. A Selective Bibliography of Over 3,000 Items. Metuchen, N.J.: Scarecrow Press, 1971.

Weinberg, Martin S. and Alan P. Bell. Homosexuality. An Annotated Bibliography. New York, N. Y.: Harper and Row, 1972. 550 pages. $15.00.     

Abstracts

Alkire, A. A., & Brunse, A. J. Impact and possible casualty from videotape feedback in marital therapy.
Chassin, L., Perelman, M., & Weinberger, G. Reducing parental resistance to examining family relationships: the therapeutic use of a child management task.
de Shazer, S. Brief therapy: two's company.
Field, M., & Field, H. Marital violence and criminal process: neither justice nor peace.
Horowitz, L. Treatment of the family with a dying member.
Kaplan, D.M., Smith, A., Grobstein, R., & Fischman, S. E. Family mediation of stress.
Knight, M. F., & McKenzie, H. S. Elimination of bedtime thumbsucking in home settings through contingent reading.
Leader, A. Family therapy for divorced fathers and others out of home.
Peck, B. B. Psychotherapy, with disrupted families.
Miller, E Treatment of a communal family.
Rekers, G. A., & Lovaas, O. I. Behavioral treatment of deviant sex-role behaviors in a male child.
Sluzki, C. E. The coalitionary process in initiating family therapy.
Wills, T. A., Weiss, R. L., & Patterson, G. R. A behavioral analysis of the determinants of marital satisfaction.     

BOCK REVIEWS

Reference Groups: Exploration into Conformity and Deviation of Adolescents. By Muzafer and Carolyn W. Sherif . Class and Stratum. By Thomas E. Lasswel L. Development and Underdevelopment. By Celso Furtado . Translated by Ricardo W. de Aguiar and Eric Charles Drysdale . The Springtime of Freedom: The Evolution of Developing Societies.By William Mccord . Political Unification: A Comparative Study of Leaders and Forces.By Amitai Etzioni . The Protestant Establishment: Aristocracy and Caste in America.By E. Digby Baltzell . The Human Dimension in International Relations. By Otto Kline -Berg . Patriotism and Nationalism: Their Psychological Foundations. By Leonard W. Doob . The Exercise of Influence in Small Groups. By Terence K. Hopkins .Totown, N.J. The Sober Alcoholic: An Organizational Analysis of Alcoholics Anonymous. By Irving Peter Gellman Religious Behavior: Where Sociology and Religion Meet. By Oliver R. Whitley Community and Privacy: Toward a New Architecture of Humanism. By Serge ChermayefE and Christopher Alexander.