A Study of the Internal Control System in Colleges and Universities

内部控制是现代管理理论的重要组成部分，也是发展高等学校必不可少的管理内容之一。内部控制的基本思想早在西方18世纪后期就产生了，经过长期的探索，至1992年，美国COSO委员会发布了《内部控制—整体框架》的报告，标志着内部控制已发展得比较完善。但纵观国际以及国内的内部控制设计，几乎大部分的内部控制规范是针对企业而言，而对高等学校的内部控制涉及较少或者缺少完善的系统体系。为切实可行地提高高等学校管理，使其在符合国家有关法律、法规、规范以及本单位实际情况，必须建立健全内部控制体系，预防及监督内部相关人员及制度的执行情况。1999年党中央做出“科教兴国、人才强国”战略部署和全国高校扩大招生规模的重大决...As an essential part of the modern management theory, the internal control system has become one of the indispensable administrative tools in the development of colleges and universities. Its basic concept came into being as early as the late 19th century. The theory of internal control eventually perfected itself in 1992 when the COSO Committee in the U.S. issued the important report entitled Int...学位：管理学硕士院系专业：管理学院会计系_会计学学号：20031103

运用COSO对高校财务内部控制制度进行简要分析

随着政治与经济的发展以及加入W T O,企业甚至是高校财务内部控制的环境、背景已经发生了的重要变化,如何使主要使用财政性资金的高校完善内部控制制度,已经是当前主要问题。本文运用COSO报告的原理,提出高校财务内部控制存在的问题以及如何建立和完善高校财务内部控制作简要的分析

Influence of Plant Community Succession on Soil Physical Properties during Subalpine Coniferous Plantation Rehabilitation in Western Sichuan

研究了川西亚高山针叶林人工重建过程中土壤物理性质，结果表明；随着人工云杉林龄的增加，土壤表层粉粒、粘粒、物理性粘粒、团聚度和结构系数降低，砂粒含量增高，土壤饱和持水量、毛管持水量及总孔隙和毛管孔隙在人工云杉林演替过程中表现出U型变化，即人工云杉从幼林向成熟林演替阶段，土壤饱和持水量、毛管持水量及总孔隙和毛管孔隙则减少，在40年生云杉林达最低值之后，随着云杉自疏而有上升的趋势，毛管持水量是决定林地土壤自然含水量的主要因子。为了加速该区域植被恢复和重建过程，建议营造针阔混交林和对人工成熟林和过熟林进行间伐抚育，增加物种多样性，减少水土流失，为植物生长创造良好的土壤物理环境

川西亚高山云杉人工林土壤质量性状演变

通过对川西亚高山云杉人工林不同演替阶段土壤肥力质量性状的研究 ,结果表明 ,人工云杉林土壤肥力退化与土壤有机质有关 ,在人工云杉林地中 ,随着抚育林龄的增加 ,土壤全 N、碱解 N、全 P、腐殖质、HA、FA、CEC、EB、微生物总数、细菌及真菌数量随有机质的减少而降低 ,土壤最大持水量、毛管持水量及总孔隙和毛管孔隙则先减少 ,之后随着云杉自疏而有上升的趋势 ,毛管持水量是决定林地自然含水量的主要因子。土壤 K素和酶活性变化较复杂 ,钾素主要与土壤母质有关 ,酶活性主要与林地微生态环境有关。土壤综合肥力评价表明 ,土壤综合肥力指标 (IFI)从人工云杉幼林向成熟林演替时 ,先迅速下降 ,之后随云杉自疏而缓慢上升 ,表现出非正“U”型的变化。解决当前人工成熟云杉林土壤退化的主要措施应因地制宜地进行间伐或轮伐 ,改善林地的微生态条件 ,尽量避免营造针叶纯林 ,建议营造针阔混交林

The toxic effects of ozone on the embryonic development and postembryonic larvae of Epinephelus coioide

为了评价臭氧消毒技术及其对石斑鱼(EPInEPHEluS)潜在的毒性,首先评价了两种质量浓度(0.05 Mg/l和0.30Mg/l)臭氧对亚硝酸盐和弧菌的水处理效果,并以斜带石斑鱼(E.COIOIdE)受精卵为实验材料,探讨臭氧对胚胎发育和初孵仔鱼的毒性作用。结果显示,臭氧的水处理效果良好,0.30 Mg/l的臭氧在3 H内对水中亚硝酸盐的去除率可达72.29%;0.05 Mg/l的臭氧处理20 MIn后也能完全杀灭弧菌。但高浓度臭氧(0.30 Mg/l)对胚胎发育具有一定的毒性,会造成胚胎油球数目增多、萎缩、解体和死亡,而低浓度组(0.05 Mg/l)臭氧处理后22 H胚胎孵化率高达(87.14±7.20)%,与对照组无显著差异。与胚胎相比,初孵仔鱼对臭氧更加敏感,0.05 Mg/l的臭氧处理24 H也会导致初孵仔鱼的全部死亡。本研究结果旨在为石斑鱼育苗及养殖过程中正确使用臭氧消毒技术提供重要的数据参考和理论依据。Epinephelus coioide is one of the most important seawater fish that cultured in China.In recent years, with the breakthrough of grouper artificial seedling rearing, the farming scale of grouper has expanded rapidly, and the gross of cultured grouper reached 59 534 tons in 2011.The effective prevention and control of virus, vibrio, and the effective treatment for harmful water quality factors is the key link in grouper artificial seedling rearing.In traditional pond farming mode, strong oxidizers, such as chloride, iodine and potassium permanganate, have played a significant role in disease prevention and water treatment.In recent years, flatfish industrial farming system, as a mature mode, has been driving the technology intergration of grouper recirculating aquiculture system.The solid oxidants mentioned above were greatly limited in the advanced farming mode, while ozone, a kind of gas disinfectant, not only can remove toxic substance such as nitrite, hydrogen sulfide, ammonia nitrogen and killed pathogenic bacteria effectively, but also will not cause secondary pollution, has been widely applied in water treatment of recirculating aquiculture system in the European Union, the United States, Japan and other developed countries.Although the efficiency and stability of ozone disinfection was widely recognized, its security, especially its toxic effects on the cultured livestock, cannot be ignored.In order to evaluate the ozone disinfection and the potential toxicity of ozone to E.coioide, the efficiency of ozone at two kind of concentration(0.05 mg/L and 0.30 mg/L) on water treatment, such as removing vibrio and nitrite, was assessed.Furthermore, using the zygote of E.coioide as material, the toxic effects of ozone on the embryonic development and post-embryonic larvae were discussed.Our results demonstrated that the efficiency of ozone on water treatment was favorable, when the concentration of ozone reached 0.30 mg/L, the removal rate of nitrite can be up to 72.29% within 3 h; at the applied ozone dose of 0.05 mg/L and a treatment time of 20min, the vibrio all can be killed, while the amount of vibrio in the hatching water that was not disinfected by ozone showed a trend of increase, which was fatal to the embryonic development and post-embryonic larvae.However, the higher concentration of ozone had toxic effects on the embryonic development to some extent, which can caused the number of oil globules increased and led to analosis, collapse and death of the embryo, while the hatching rate can be up to(87.14±7.20)% when the embryo treated with the lower concentration of ozone(0.05 mg/L), suggesting the lower concentration of ozone(0.05 mg/L) had no significant effects on the embryo.The post-embryonic larvae were more sensitive to ozone compared with the embryo, all the post-embryonic larvae died when they exposed to the lower concentration of ozone(0.05 mg/L) for 24 h.The results of this study provided some important reference data and theoretical basis for using the ozone disinfection technology properly in the process of seedling rearing and cultivating of E.coioide, and was significant to the sustainable and healthy development of grouper rearing.国家质检公益项目资助(201210055); 国家支撑计划项目资助(2011BAD13-B08

中国植物应答环境变化研究的过去与未来

中华人民共和国建国70周年,特别是改革开放40年以来,中国科技工作者在植物研究领域取得了举世瞩目的成绩.这篇综述简要地总结了中国植物学家以模式植物拟南芥,以及水稻、玉米、小麦和棉花等农作物为研究材料,在植物应答非生物逆境胁迫,包括干旱、高温、低温、盐碱、重金属、铝毒害和光胁迫等领域的基础研究和应用成果;同时也提出了植物非生物逆境研究领域亟待解决的重大问题、作物稳产分子设计的重大需求和创制耐受多种逆境环境的绿色新种质的可能性