A Research on Governmental Financial Accounting And Governmental Budget Accounting

党的十八届三中全会以来，我国正式确立了以权责发生制为基础的政府会计改革，权责发生制政府会计改革进入了一个全新的发展阶段。西方发达国家的政府会计改革实践经验表明，一套完整的权责发生制政府会计体系应当包括政府预算会计、政府财务会计和政府成本会计三大组成部分。目前，集政府预算会计和政府财务会计于一体的双轨制政府会计模式成为了时代的必然选择。本文在借鉴西方国家政府会计改革经验的基础上，充分考虑了我国的制度背景和政府会计改革实际，分别从公共预算管理和公共财务管理的角度，探讨了应当如何建立政府预算会计和政府财务会计，并从技术层面对我国政府预算会计和政府财务会计之间的协调整合进行了研究。 本文研究的框架如...Since Third Plenary Session of the 18th Central Committee of the CPC, the reform of governmental accounting which is based on accrual method of accounting have entered a new development stage. Experiences from governmental accounting reforms of some developed countries show that governmental accounting system, which is based on accrual method of accounting, includes governmental budget accounting,...学位：管理学硕士院系专业：管理学院_会计学学号：1752013115114

Screening of Lipase-Producing Bacteria from Mangrove Soil and Studies on the Related Genes and Proteins

脂肪酶(lipase，EC3.1.1.3)是分解三脂酰甘油的水解酶类，具有反应条件温和、副产物少、环境污染小等优点，因此广泛应用于工业生产。脂肪酶是在生物化工中很重要的酶类，近年来更被广泛的应用于生物制品的研究中。本实验对脂肪酶进行深入研究并得到以下结果： （1） 从福建龙海红树林区土壤中分离到9株产脂肪酶的细菌，经16SrDNA序列分析表明分别属于红球菌属（Rhodococcus）、库克菌属（Kocuria）、假单胞菌属（Pseudomonas）和芽胞杆菌属（Bacillus）。 （2） 对9株细菌所产的脂肪酶进行酶学性质研究，结果显示这些酶的最适作用温度在25℃~35℃、最适作用pH值...Lipase (EC 3.1.1.3) hydrolyzes triacylglycerols and catalyzes the reactions of ester synthesis and transesterification. Due to the characteristics of gentle reaction conditions, fewer by-products and less contamination to environment, lipases have been extensively applied in industries. Lipase is important in the bio-chemical and it is widely using in biological products recently. In this study, w...学位：理学硕士院系专业：生命科学学院生物学系_微生物学学号：2162007115188

Comparison of mechanism for copper-excretion between Gandouling Tablets and penicillamine by metabonomics

目的探讨肝豆灵片(大黄、黄芩、黄连、半枝莲等)和青霉胺对大鼠的代谢物,以比较两者排铜机制异同。方法适应性饲养1周后,大鼠被随机分为对照组、模型组、肝豆灵组、青霉胺组。造模结束后,取各组大鼠血清样品分析其核磁共振谱峰。结果模型组大鼠血清乳酸、糖蛋白、肌酸、肌酐、谷氨酰胺、精氨酸的量升高,葡萄糖、甜菜碱、胆碱、磷酸胆碱、脂质的量降低;青霉胺组大鼠血清葡萄糖、甜菜碱、胆碱、胆碱磷酸、脂质的量升高,糖蛋白、乳酸、肌酸、肌酐、谷氨酰胺的量降低;肝豆灵组大鼠血清3-羟基丁酸、亮氨酸、异亮氨酸、缬氨酸、胆碱、胆碱磷酸、葡萄糖、脂质的量升高,谷氨酰胺、乳酸、肌酸、肌酐、精氨酸的量降低。结论青霉胺与肝豆灵均可明显调节铜负荷大鼠的葡萄糖、乳酸、肌酸、肌酐、胆碱、磷酸胆碱、谷氨酰胺和脂质向正常范围回归的趋势。而肝豆灵片还可调节鸟氨酸循环、支链氨基酸、3-羟基丁酸及氨的代谢。AIM To apply metabonomics to the exploration of differences in mechanism for copper-excretion between Gandouling Tablets( Rheum officinale Baill.,Scutellaria baicalensis Georgi,Coptis chinensis Franch.,Scutellaria barbata D. Don,etc.) and penicillamine. METHODS After adaptive breeding for one week,the tested rats were randomly divided into four groups, including control, model, Gandouling Tablets and penicillamine group. After modeling,the sera of all groups were analyzed by1H-NMR spectroscopy. RESULTS The model group showed increased levels of lactate, glutamine, glycoprotein, creatine, creatinine and arginine,together with decreased levels of glucose,betaine,choline,phosphocholine and lipid. Penicillamine group had increased levels of glucose,betaine,choline,phosphocholine and lipid,together with decreased levels of glutamine,glycoprotein,lactate,creatine and creatinine. While Gandouling Tablets increased 3-hydroxybutyrate,leucine, isoleucine, valine, choline, phosphocholine, glucose and lipid, but decreased glutamine,lactate,creatine,creatinine and arginine. CONCLUSION There is a similarity of mechanism for copper excretion between Gandouling Tablets and penicillamine, mainly in the metabolic regulation of glutamine, lactate,creatine,creatinine, glucose, choline, phosphocholine and lipid returning to normal. Moreover,Gandouling Tablets can regulate the metabolisms of ornithine cycle,3- hydroxybutyric acid and branched chain amino acids.国家自然科学基金青年基金资助(81202691);; 安徽省高校自然科学基金重点项目(KJ2012Z228);; 安徽省高校博士后岗位项目(2013年

低审计质量会在会计师事务所分所内传染吗?——读《低审计质量的传染效应》

为适应对跨区域乃至全球性客户的服务需求,不断提升自身市场影响力和竞争力,大型会计师事务所纷纷成立分所。分所是事务所内最基本的审计决策单位,不仅决定客户的承接与维持,管理客户组合,而且负责包含审计定价、审计时间等重要条款的审计契约的签订与执行,并最终决定审计意见的出具,对审计质量无疑具有直接的影响。然而由于来自客户的收入归属分所,而因审计失败产生的损失则由整个事务所来承担,所以分所往往基于本所的局部利

一种改进的基于广义直方图的图像检索方法

传统的基于颜色直方图特征的图像检索方法简单、高效,但是其完全丢失颜色的空间分布信息;针对这个缺点,有人提出了基于广义直方图的图像检索方法,然而其也没有考虑到像素间的方向信息,丢失了图像的局部细节信息。在广义直方图的基础上提出了改进的基于广义直方图的检索方法,新方法首先计算出原图像在0°,45°,90°,135°4个方向上的平滑图像,并将其分别与原图像对应的象素点组成二元组,统计每个二元组出现的概率,构造出4个方向的广义直方图,最后综合4个广义直方图进行检索。实验表明,与原始的广义直方图法相比,新方法能够较准确地描述出图像象素间的空间位置关系及方向细节信息,从而有效地提高了检索的精度

改进的基于广义图像共生矩阵的图像检索方法

综合考虑了传统灰度共生矩阵法与基于广义图像灰度共生矩阵法各自的优点,提出了改进的基于广义图像灰度共生矩阵的图像检索方法。新方法构造了广义图像四个方向的灰度共生矩阵,并提取四个共生矩阵的纹理参数进行检索。实验结果表明,新方法对图像的旋转及尺寸变化具有更好的检索性能

Medication rules in the treatment of digestive system neoplasms of WANG Yan-hui

目的:基于中医传承辅助平台软件,分析王彦晖教授治疗消化系统肿瘤的用药规律。方法:收集并筛选王教授于厦门燕来福国医堂治疗消化系统肿瘤病案,录入中医; 传承辅助平台软件,运用软件集成的数据分析方法,分析王教授治疗消化系统肿瘤的用药规律。结果:筛选出治疗消化系统肿瘤处方672首,分析得出其治疗消化; 系统肿瘤常用药物包括茯苓、陈皮、姜半夏、莪术、三棱、党参、白术、龙骨、牡蛎等,并演化出4首治疗消化系统肿瘤的新处方。结论:王教授治疗消化系统肿瘤; 以益气健脾、理气化痰、祛瘀散结为基本大法,扶正祛邪并重,同时根据闽南地区脾虚湿盛的致病特点重视健脾袪湿治法,并兼顾安神、止痛等治法以综合调理患者; 的机体状态。Objective: To study the medication rules in the treatment of digestive; system neoplasms of professor WANG Yan-hui using the traditional Chinese; medicine inheritance support system software (TCMISS, V2.5). Methods:; The prescriptions used by professor WANG Yan-hui in treating digestive; system neoplasms at the Yan-Lai-Fu Chinese Medicine Clinic were; collected as input data into TCMISS and were analyzed by software; integration method. Results: Totally of 672 prescriptions were selected; according to the collection standard in digestive system neoplasms; treatment. It was found that the most frequently used Chinese medicine; in these prescriptions including Tuckahoe, Pericarpium Citri; Reticulatae, Pinellia Tuber, Rhioxma Curcumae Aeruginosae, Rhizome of; Common Burreed, Root of Pilose Asiabell, Rhizome of Largehead; Atractylodes, Fossilizid, Oyster Shell, and so on. Furthermore, four new; prescriptions for treating digestive system neoplasms were created.; Conclusion: The core rules of professor WANG Yan-hui in treating; digestive system neoplasms were invigorating spleen and replenishing qi,; regulating qi-flowing for eliminating phlegm and dispelling stasis and; resolving hard mass, which means that strengthening vital qi and; eliminating pathogenic factor are equally emphasized in his; prescriptions. Besides, taking into consideration the climate; characteristics of the southern Fujian, professor WANG Yan-hui attaches; importance to invigorating spleen for eliminating dampness, combining; with tranquillization and relieving pain to treating patients; comprehensively.国家自然科学基金项目; 教育部新世纪优秀人才支持计划; 福建省自然科学基金项目; 厦门市科技计划项

Effects of electro-acupuncture at stomach meridian acupoints on serum and urine metabolic profiles of gastric ulcer model rats

目的:采用核磁共振氢谱技术(1H NMR)研究电针胃经穴对胃溃疡模型大鼠血清和尿液代谢轮廓的影响。方法:40只SD大鼠随机分为空白组、模型组、胃经穴组和胆经穴组,每组10只。除空白组外,利用束缚冷应激法制备大鼠胃溃疡模型,造模成功后用电针分别刺激胃经组和胆经组相关穴位,收集大鼠的血清和尿液,获取一维1H NMR谱,并利用模式识别方法分析各组间的代谢轮廓差异。结果:与模型组比较,胃经穴组血清中的肌醇、甘氨酸、谷氨酰胺、异亮氨酸、缬氨酸和尿液中的肌酸酐、乳酸、醋酸盐、肌酸、琥珀酸盐、牛磺酸、甘氨酸、苯乙酰甘氨酸、尿囊素、胆碱、三甲胺、甲酸盐、甜菜碱代谢物的表达水平得到了明显地恢复(P<0.05),更接近空白组的代谢水平。结论:电针胃经穴可通过调节胃溃疡大鼠的氨基酸代谢和脂肪代谢促进胃黏膜损伤的修复。Objective: To explore the effects of electro-acupuncture at stomach meridian acupoints on serum and urine metabolic profiles of gastric ulcer model rats by application of 1H nuclear magnetic resonance(1H NMR) spectroscopy. Methods: Forty SD rats were randomly divided into the control group, model group, stomach meridian group and gallbladder meridian group, with 10 rats in each group. The gastric ulcer rat model was established by the restrained cold stress method. After modeling, the model rats were treated with electro-acupuncture at the stomach meridian and gallbladder meridian respectively, the serum and urine of rats were collected to obtain one dimensional 1H NMR spectrum, and the differences of metabolic profiles between these groups were analyzed by the pattern recognition method. Results: Compared to model group, the concentration of myo-inositol, glycine, glutamine, isoleucine, valine in serum from the stomach meridian group have obviously recovered and returning to normal level. The urinary metabolites such as Creatinine, lactic acid, acetic acid salt, acid, succinic acid salt, taurine, glycine, phenylacetyl glycine, allantoin, choline, trimethylamine, formate, betaine have also partly recovered after electro-acupuncture stimulation in the stomach meridian(P<0.05). Conclusion: Electro-acupuncture at stomach meridian acupoints could repair the gastric ulcer lesion by regulating the metabolism of lipid and amino acid in rats with gastric ulcer.国家自然科学基金项目(No.81473751,No.81260556);; 广东省自然科学基金项目(No.2014 A030313005);; 福建省自然科学基金项目(No.2015J05168);; 福建省卫生厅科研项目(No.wzpw201301)~

红树林土壤中脂肪酶产生菌的筛选及酶学性质

从福建龙海红树林区土壤中分离获得9株产脂肪酶的细菌,经16S rDNA序列分析表明分别属于红球菌属(Rhodococcus)、库克菌属(Kocuria)、假单胞菌属(Pseudomonas)、芽胞杆菌属(Bacillus)和微小杆菌属(Exiguobacteri-um).对9株细菌所产的脂肪酶进行酶学性质研究,结果显示这些酶的最适作用温度在25~35℃、最适作用pH值在8~10,其中L13菌株所产脂肪酶(L′13)具有适应温度和pH范围较广、对多种金属离子耐受性强、能有效降解不同底物等特点,在环境保护和工业生产方面具有良好的应用前景

~1H-NMR Spectroscopy-based Metabonomic Research on Urine of Model Rats of Wilson's Disease

目的:以基于核磁共振(nuClEAr MAgnETIC rESOnAnCE,nMr)的代谢组学方法对WIlSOn病(WIlSOn'S dISEASE,Wd)铜负荷模型大鼠及正常对照组大鼠的尿液进行研究,分析模型大鼠尿液中代谢物的变化,继而从小分子层面探讨铜过量对机体的损伤机制,以更加清楚的认识本病。方法:28只雄性WISTAr大鼠,体重(180±20)g,随机被分为模型组(n=14)和健康对照组(n=14)。采用铜负荷法制作WIlSOn病大鼠模型,以nMr技术对大鼠尿液进行检测。采用MESTrE-C 2.3软件及自编软件对谱图进行手动调相、基线校正和谱峰对齐。对样品进行分段积分,将积分数据归一化后构成数据矩阵,并利用PCA方法对数据矩阵进行统计分析。结果:相对于正常对照组,模型组大鼠尿液醋酸盐(ACETATE)含量有显著升高,柠檬酸盐(CITrATE)、苯乙酰甘氨酸(PAg)、琥珀酸盐(SuCCInATE)、甲胺(METHylAMInE)、肌氨酸+肌氨酸酐(CrEATInE/CrEATInInE)、丙酮酸盐(PyruVATE)、二甲基甘氨酸(dMg)、丙氨酸(AlAnInE)含量有所升高,胆碱(CHOlInE)、牛磺酸(TAurInE)含量有所降低。这些发生改变的代谢物可能是潜在的Wd铜负荷小分子代谢标志物,可为进一步研究Wd的铜过量代谢机制提供参考。Objective :Applying 1H nuclear magnetic resonance(1H-NMR)based metabonomics to study the changes of small molecular metabolites in the urine of the model rats of Wilson's disease.To explore the pathogenesis of Wilson's disease in small molecular aspect.Methods :28 male Wistar rats[weight=(180±20) g] were divided into two groups randomly,the model group(n=14)and the control group(n=14),with the models established by copper-loaded method.Urine of the rats was tested with 1H-NMR technology.The spectra was edited with MestRe-C2.3 and self-programmed software and then principal component analysis(PCA)was applied to differentiate the two groups.Results :Acetate concentration was found to be significantly higher in the urine of the model group;citrate,PAG,succinate,methylamine,creatine/creatinine,pyruvate,DMG,and alanine were higher,and choline and taurine were lower in the urine of the model group.The small molecular metabolites mentioned above may contribute to the discrimination of the two groups,and provide references for further researches on the pathogenesis of WD.安徽省高校自然科学基金重点项目(KJ2012Z228); 安徽中医学院自然科学基金项目(2011ZR008B