Research on Improvement of Enterprise's Budget Management

预算管理是指企业围绕预算而展开的一系列管理活动，是企业管理的核心内容之一，其作用在于能把组织的所有关键问题融合于一体。自20世纪90年代以来，企业经营环境发生了巨大变化，人们对传统预算管理在企业经营中的实际作用产生质疑：如脱离企业战略、偏重财务业绩、缺乏弹性，对市场变化反应迟钝等。因此，本文认为我们需要在新的经济背景下，去探索西方传统预算管理的变革，从而更有效地指导我国预算管理的实践。本文共分为5章：第一章回顾了预算管理的历史进程，介绍了预算管理的概念、内容及职能，并结合企业性质、组织结构、组织行为等企业理论和管理理论对企业预算管理的本质进行分析。笔者认为预算理论和实践的发展深受这些理论的影响...Budgeting is the cornerstone of the management control process in nearly all organizations, the use of it is largely due to its ability to weave together all the key thread of an organization into a comprehensive plan. Since 1990’s, the business environment of enterprises have changed enormously, the practitioners argue that budgets are rarely strategically focused, put emphasis on financial resul...学位：管理学硕士院系专业：管理学院会计系_会计学学号：S20031101

会计基本假设何去何从——论信息技术的影响

现代社会经历的信息革命是人类历史上文明发展的崭新阶段,信息技术的飞速发展对传统的会计主体、持续经营、会计分期、货币计量四个基本会计假设提出了严峻的挑战,本文在此对建立适应信息时代的会计基本假设提出了参考意见

中小企业软件比较——用友VS SAP Business One

用友网络财务软件和SAPBusinessOne中文版都是以中小型企业应用为目标的软件。本文对两个软件包含的功能模块以及二者各个子系统基本功能进行了比较,分析了二者的不同之处,并指出了用友网络财务软件的改进方向

JUNO Sensitivity on Proton Decay p→νˉK+p\to \bar\nu K^+ Searches

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this paper, the potential on searching for proton decay in $p\to \bar\nu K^+$ mode with JUNO is investigated.The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits to suppress the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar\nu K^+$ is 36.9% with a background level of 0.2 events after 10 years of data taking. The estimated sensitivity based on 200 kton-years exposure is $9.6 \times 10^{33}$ years, competitive with the current best limits on the proton lifetime in this channel

JUNO sensitivity on proton decay p → ν K + searches*

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this study, the potential of searching for proton decay in the $p\to \bar{\nu} K^+$ mode with JUNO is investigated. The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits suppression of the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar{\nu} K^+$ is 36.9% ± 4.9% with a background level of $0.2\pm 0.05({\rm syst})\pm$$0.2({\rm stat})$ events after 10 years of data collection. The estimated sensitivity based on 200 kton-years of exposure is $9.6 \times 10^{33}$ years, which is competitive with the current best limits on the proton lifetime in this channel and complements the use of different detection technologies