Probe into Reasons of Financial & Statistical Accountings Integration and Discussion of Conception

As national economy’s accounting system improves and perfects day by day, financial accounting and statistical accounting, two of the three major accounting components, communicate with each other more and more tightly. To probe into how to strengthen the communication between financial and statistical accountings and seek for the establishment of integrated pattern for financial and statistical accountings will largely improve economic accounting efficiency, reduce economic accounting cost and increase the service value of economic accounting achievements. In this paper the authors analyzes the necessities and conditions of financial and statistical accountings and propose of constructive conception for improving financial and statistical accountings integration based on the exploration and definition of financial and statistical accountings integration with the help of discussion over relationship between financial and statistical accountings.Key Words: Financial Accounting; Statistical Accounting; Integratio

Computed tomography imaging of early coronary artery lesions in stable individuals with multiple cardiovascular risk factors

OBJECTIVES: To investigate the prevalence, extent, severity, and features of coronary artery lesions in stable patients with multiple cardiovascular risk factors. METHODS: Seventy-seven patients with more than 3 cardiovascular risk factors were suspected of having coronary artery disease. Patients with high-risk factors and 39 controls with no risk factors were enrolled in the study. The related risk factors included hypertension, impaired glucose tolerance, dyslipidemia, smoking history, and overweight. The characteristics of coronary lesions were identified and evaluated by 64-slice coronary computed tomography angiography. RESULTS: The incidence of coronary atherosclerosis was higher in the high-risk group than in the no-risk group. The involved branches of the coronary artery, the diffusivity of the lesion, the degree of stenosis, and the nature of the plaques were significantly more severe in the high-risk group compared with the no-risk group (all p < 0.05). CONCLUSION: Among stable individuals with high-risk factors, early coronary artery lesions are common and severe. Computed tomography has promising value for the early screening of coronary lesions