产权·财务主体·理财主体——兼论企业集团所有者财务

近来，我国会计界提出了现代企业财务的分权分层管理问题，得到越来越多的人赞同。财务的分权分层管理，重在明确理财主体的职责分工，以使理财活动有序有效、科学合理地进行。由于企业集团规模大、产融一体化、成员之间联系紧密等特点，集团公司对其它集团成员的监督主要..

Enantioseparation of 1,1'-bi-2-naphthol benzoates using high performance liquid chromatography

采用CHIrEX(S)-lEu&(S)-nEA、CHIrAlCElOd-H和CHIrAlPAkAd-H手性色谱柱直接拆分了2′-羟基-1,1′-联萘-2-苯甲酸酯(Hbnb)、1,1′-联萘-2,2′-二苯甲酸酯(bndb)和2′-甲氧基-1,1′-联萘-2-苯甲酸酯(Mbnb)对映体。分别考察了流动相组成、柱温和化合物结构对手性分离的影响。结果表明:3对联萘二酚苯甲酸酯对映体在CHIrAlPAkAd-H柱上的拆分效果最好。当采用正己烷/异丙醇(40/60,V/V)为流动相时,Hbnb、bndb和Mbnb对映体的分离因子(α)和分离度(rS)分别为1.76、1.74、1.40和6.47、7.81、4.75。对比联萘二酚(bn)的分离,从联萘分子中2-位取代基、对映体出峰顺序和热力学参数等方面探讨了相关手性分离机理。The enantioseparations of 2'-hydroxy-1,1'-binaphthyl-2-yl benzoate(HBNB),1,1'-binaphthyl-2,2'-diyl dibenzoate(BNDB) and 2'-methoxy-1,1'-binaphthyl-2-yl benzoate(MBNB) were studied on Chirex(S)-LEU &(S)-NEA,cellulose tris(3,5-dimethylphenylcarbamate)(Chiralcel OD-H) and amylose tris(3,5-dimethylphenyl-carbamate)(Chiralpak AD-H) columns,respectively,using high performance liquid chromatography.The effects of mobile phase,column temperature and compound structures on the enantioseparations were discussed.The Chiralpak AD-H exhibited stronger capability of enantioseparation in comparison with those of Chirex(S)-LEU &(S)-NEA and Chiralcel OD-H for 1,1'-bi-2-naphthol benzoates.When using the mobile phase of n-hexane/2-propanol(40/60,v/v),the chiral selectivities of HBNB,BNDB and MBNB were 1.76,1.74,and 1.40,respectively.Moreover,in comparison with that of 1,1'-bi-2-naphthol(BN),the mechanisms of the enantioseparation of 1,1'-bi-2-naphthol benzoates,related to the substituted groups at 2-position,the elution orders and thermodynamic parameters were also discussed.国家基础科学人才培养基金项目(No.J0630429

舞弊性财务报告及其防范

财务报告作为公司对外信息披露的主要手段，在维持和发展企业与其相关利益集团之间的关系、完善资本市场，促进资源有效配置等方面发挥着重要的作用，财务信息的可靠性和相关性则是这些作用得以实现的基本前提。然而现实中，除了会计环境和技术因素影响着财务信息的可靠性..

A Thinking on the Accounting System in the Company Limited Share

股份有限公司是今后我国企业的主要组织形式，因此股份有限公司会计信息的质量也就显得尤为重要。如何建设一个有效的会计规范体系，以保证股份有限公司会计信息质量和透明度是值得当前会计工作者研究的一个重要问题。A company limited by shares is the main formation for our enterprises in the future.Therefore, its quality of the accounting information becomes more important.It isa serious subject for the ac.counting researchers how to set up and effective accountingsystem for the purpose of ensuring the quality of the accounting information of a company limited by share

顏面神經麻痺之臨床表現--10年案例之分析

　　The study comprised 314 patients who attended the maxillofacial special clinic of the outpatient department of otolaryngology with the chief problem of facial nerve paralysis during the past 10 years. Among them,　170 cases had Bell's palsy, 90 cases herpes zoster oticus, 39 cases traumatic facial nerve paralysis, and 14 cases were of various miscellaneous etiologies. All patients were followed for at least 3 months, and the average recovery rate was 80%. Factors including clinical symptoms such as pain, dysgeusia, dry eyes, facial numbness, dysacusis, vertigo, hearing loss, or electrodiagnostic tests such as electroneuronography, nerve excitability test, audiometry, acoustic refiex test, tap test, and antibody titers were analysed, The results showed no statistical correlation to the final outcome.　The fate of the nerve recovery was dertsmined to a large extent by the age of the patients, and early treatment with oral steroids

Enantioseparation of 2,2′-Dihydroxy-1,1′-dinaphthyl-3,3′-dicarboxylic Acid by Capillary Electrophoresis and High-performance Liquid Chromatography

采用毛细管电泳法和高效液相色谱法直接拆分2,2′-二羟基-1,1′-联二萘-3,3′-二甲酸(HbnC)对映体。以四种不同的β-环糊精为手性添加剂,考察环糊精的种类与浓度、缓冲液PH值及浓度、分离电压、温度等因素对HbnC分离的影响。结果表明:采用10 MMOl/l磺丁基醚-β-环糊精+20 MMOl/l磷酸盐缓冲液(PH=7.0),20 kV分离电压,HbnC对映体在20 MIn内达到基线分离,分离度达到3.31。采用(S)-叔-亮氨酸基-(S)-1-(α-萘基)乙胺手性柱,正己烷-乙醇-三氟乙酸(97∶3∶0.2,V/V)流动相,HbnC对映体在40 MIn内也基本达到基线分离。Enantioseparation of 2,2′-dihydroxy-1,1′-dinaphthyl-3,3′-dicarboxylic acid(HBNC) has been investigated by CZE and HPLC.Neutral β-cycledextrin(β-CD),methyl-β-cycledextrin(Me-β-CD) and hydroxypropyl-β-cycledextrin(HP-β-CD),as well as negative sulfobutyl ether β-cycledextrin(SBE-β-CD) were applied as chiral selectors,and were evaluated for enantioseparation of HBNC by CZE.The parameters,such as the kind of β-CD selector,concentration of SBE-β-CD,pH and concentration of buffer,applied voltage,have been studied in detail.Under the optimum conditions:10 mmol/L SBE-β-CD with 20 mmol/L phosphate(pH=7.0) as a running buffer,applied voltage of 20 kV,capillary temperature at 25℃,and detection at 229 nm,baseline separation of HBNC enantiomers could be achieved within 20 mins by CZE.Furthermore,a better separation of HBNC enantiomers was obtained on the CHIREX(S)-LEU &(S)-NEA column with n-hexane/ethanol/ trifluoacetic acid(97∶3∶0.2 by volume) as mobile phase within 40 mins by HPLC.国家自然科学基金(No.20572088);福建省自然科学基金(No.C0510001

Regional Guanxi Culture，Anti-Corruption Policy，and Corporate Innovations

【中文摘要】本文使用“地区关系文化强度”度量“地区腐败程度”，以 2012 年党的十八大以来更为强势的反腐败政策实施为背景，根据“地区腐败程度”将上市公司划分为“高腐败地区”上市公司和“低腐败地区”上市公司，通过使用 DID（difference-in-difference，双重差分）方法来考察反腐败政策冲击对公司创新的影响。研究发现：在反腐败政策冲击下，相对于“低腐败地区”上市公司，“高腐败地区”上市公司在创新投入强度和创新产出方面有更为明显的提高，即反腐败政策冲击对公司创新具有激励效果。进一步研究发现，这种激励效应主要存在于国有公司及正式制度相对更为完善的地区。 【Abstract】Using regional Guanxi culture as a proxy of regional corruption level and in the context of anti-corruption policy promulgated by the eighteenth National Congress of the Communist Party of China since 2012，this paper divides the listed firms in China into firms with high level of regional corruption and firms with low level of regional corruption，and examines the effect of anti-corruption campaign on corporate innovations by using a difference-in-difference analysis. Generally，this study finds that after the implementation of the new anti-corruption policy，firms located in a high corruption level region increase innovation inputs and outputs more than those located in a low corruption level region. Further analysis finds that this effect mainly exists in state-controlled firms and in regions with well-established pro-business policies.本文受国家社会科学基金重大项目“国有企业监督制度改革与创新研究”（17ZDA086）的资助

新疆沙漠桑树光合特性日变化的研究

沙漠桑树净光合速率的日变化在强光、高温、干燥的晴天呈双峰曲线,沙漠桑树的净光合速率和气孔导度较低,沙漠桑树的光合速率与气孔导度呈极显著相关关系,光合作用受叶片内部气孔活动状态、蒸腾速率和外界空气温度、空气相对湿度等因子的影响