In recent years, in order to survive and develop in the face of fierce competition, we must attach importance to the development of accounting. Because the level of accounting system management directly affects the level of economic development, and thus affects the efficiency of enterprises. Therefore, a comprehensive planning and implementation of accounting and finance play a very good role in promoting economic activity. In the construction of finance and accounting, the rules and actions of coordinated and sustainable development are also fully demonstrated. The unified planning of accounting can promote the basic concept of sound and fast development of society in terms of economic development. Therefore, accounting and finance must also synchronize the development of China's financial sector in a timely manner, and drive the perfection of enterprises and finance by accounting development, so as to achieve further and rapid economic benefits. We should be able to better pave the way for economic progress by learning and improving the management of accounting and finance.

This book will briefly elaborate on the following aspects: accounting overview, specific contents and general requirements of accounting, accounting subjects and accounts, double-entry bookkeeping, accounting for major economic operations, accounting documents, accounting books, financial management overview, financial processing procedures, time value of funds, risks and rewards, asset pricing , property inventory, financial accounting reports, accounting files, investment decision-making, enterprise financial accounting in big data environment.

前言

近年来，面对激烈的竞争，要想求得生存、获得发展必须重视会计方面的发展，因为会计系统管理水平高低直接影响经济发展水平的高低，进而影响企业效益的好坏。因此，全面地对会计、财务进行规划与实施，对于促进经济的活跃程度有很好的发展前景。在财务与会计的建设方面也较为全面地展现了协调可持续发展的规律与行动。会计的统一规划，对经济发展方面，可促进社会又好又快发展的基本理念。因此，会计与财务也必须对我国金融界的各项发展做到适时的同步，以会计发展来带动企业与财务的完善，从而进一步、快速的取得经济效益。我们应通过学习与完善会计与财务的管理，才能够更好地为经济的进步做完好的铺垫。

本书将通过对会计概述、会计核算的具体内容与一般要求、会计科目和账户、复式记账、主要经济业务核算、会计凭证、会计账簿、财务管理概述、财务处理程序、资金时间价值、风险与报酬、资产定价、财产清查、财务会计报告、会计档案、投资决策、大数据环境下企业财务会计等方面进行了简要的阐述。

With the development of society and the advancement of technology, chemical machinery and equipment play a pivotal role in social production and life. Chemical industry mainly involves some high-risk products that are flammable and explosive. Therefore, chemical workers must have a certain understanding of chemical materials and chemical equipment, so as to avoid the occurrence of dangerous events in their work, and can operate reasonably and scientifically through their own knowledge. In modern industrial production, chemical mechanical equipment occupies an important position. If the machine goes wrong, it will affect the normal operation of the production. Chemical mechanical equipment has tended to be large-scale, refined and integrated. If there is a problem in one link of the running equipment, it will lead to major accidents in the whole system. Therefore, it is necessary to pay attention to the accuracy and safety of each link in the chemical production.

This book will briefly explain the aspects of chemical equipment materials, chemical equipment introduction, chemical equipment safety management, storage and transportation equipment and safety technology, pressure pipeline safety technology, pressure vessel safety technology, and chemical equipment safety overhaul.

前言

随着社会的发展与技术的进步，化工机械设备在社会生产生活中不断发挥着举足轻重的作用。化工行业主要涉及的是一些易燃、易爆的高危产品，因此，化工工作者必须对化工材料，化工设备等有一定的了解，便于在工作中避免危险事件的发生，能够通过自己所掌握的知识进行合理、科学的操作。在现代工业生产中，化工机械设备占有重要地位，如果机械出了问题就会影响生产的正常运行，化工机械设备已趋于大型化、精细化、集成化的发展方向。其中运行中的设备某一个环节出现问题，就会导致整个系统发生重大的事故，因此，必须重视化工生产中的各个环节的准确、安全。

本书将通过对化工设备材料、化工设备简介、化工设备安全管理、储运设备及安全技术、压力管道安全技术、压力容器安全技术、化工装置安全检修等方面进行简要的阐述。

The construction and management of water conservancy projects is a subject that involves a wide range of disciplines. The management of water conservancy project construction directly affects the quality, cost and progress of the entire project construction. With the rapid development of modern science and technology, the construction of water conservancy projects is accelerating. As a result, the project construction management is improving constantly and gradually changing from traditional experience management mode to modern management mode. Engineering management is a very important part of the construction of water conservancy projects. It takes the safety, quality, cost and time limit of water conservancy project as the core, in order to maximize the investment benefit for the purpose. Project construction management directly affects the construction period and quality of water conservancy projects. Therefore, project construction management should be emphasized. Water resource is an indispensable and precious resource for human production and life, but its natural state of existence is not completely in line with human needs. Only by building water conservancy projects can the flow of water be controlled, flood and waterlogging disasters be prevented, and the amount of water to be regulated and distributed, so as to meet people's needs for water resources for living and production. Most of the projects organized by the water conservancy departments under the county (district) level are small. The management of project quality is often neglected. The parties involved in the construction are less qualified or not qualified at all. Overall quality management includes vertical and horizontal aspects. "Vertical" is from beginning to end, and "horizontal" is comprehensive coverage. County (district) level water conservancy department, due to its special location, has multiple functions such as supervision, design, management and construction. They need to refer to the relevant provisions of the state to establish a quality assurance system suitable for their own situation. How to make water conservancy projects better serve agricultural production and create more wealth for society is a problem we must face. It is necessary to adhere to the right direction of water conservancy for all walks of life, especially for agricultural production. The author proposes measures through the discussion of the safety management of water conservancy projects, the people-oriented, the improvement of the quality of management personnel, the improvement of modern management level through high technology, and the increase of investment. As long as the direction is correct and the measures are appropriate, economic and social benefits will continue to increase and water conservancy projects will flourish. Therefore, the construction, management and application of water conservancy projects will be significantly improved and strengthened.

前言

水利工程建设施工管理是一项涉及面广、涉及学科范围大的课题，水利工程建设施工管理的成功与否直接影响整个项目建设的质量、成本与进度。随着现代科技的迅猛发展，水利工程建设的进程也在不断加快，随之而来的工程建设管理也在不断提高，并逐渐由传统型的经验管理模式转换为现代化的管理模式。在水利工程建设过程中，工程管理是非常重要的组成部分，它以水利工程安全、质量、成本以及工期为核心，以最大限度地发挥投资效益为目的。工程建设管的好坏直接影响着水利工程的工期和施工质量，因此应重视工程建设管理，水资源是人类生产和生活必不可少的宝贵资源，但其自然存在的状态并不完全符合人类的需要。只有修建水利工程，才能控制水流，防止洪涝灾害，并进行水量的调节和分配，以满足人民生活和生产对水资源的需要。县（区）以下水利主管部门组织建设的工程多以小型为主，工程质量管理常常不被重视，参与建设的各方资质较低或根本无资质，而全面质量管理包括纵、 横两个方面，“纵”即自始至终，“横”即全面覆盖。不能因小而不为，县（区）级水利部门因处特殊位置，兼有监督、设计、监理、施工等多种职能，需参照国家的有关规定，建立适合自身情况的质量保证体系。如何使水利工程更好地为农业增产服务、为社会创造更多的财富是我们必须面对的问题，要紧紧抓住水利为各行各业尤其是为农业生产服务这一正确方向。笔者通过对水利工程安全管理要以人为本、注重管理人员素质的提高、善用高科技提高现代化管理水平、加大投入等方面的论述来提出措施，只要方向正确、措施得当，经济效益和社会效益就会不断增长，水利事业就会兴旺发达，那么水利工程建设、管理、运用也就会得到明显改善和加强。

In the era of knowledge economy, economic globalization, digitization, networking and intangibility have further expanded the content and scope of accounting and auditing. The processing of accounting information systems is complicated. In the real market economy, completely symmetrical information environment hardly exists. Faced with the growing demand for full disclosure of accounting information, cost-benefit oriented economists must re-examine the importance boundary. How to balance and unify the principle of full disclosure and the principle of importance is a problem worth pondering for accountants and auditors. Moreover, the economic environment makes enterprises face increasing risks and uncertainties, especially the increasing innovation of financial instruments puts forward new requirements for accounting. The important items that should be identified in the table and the important items that need to be disclosed off the table depend on the judgment of their importance. Because of the large amount of judgment content required and the difficulty of judgment, a large number of emerging uncertain economic business ignored by the current financial reporting system provides a shelter for the management authorities to resort to manipulation, concealment and other means to cheat. In auditing, the rapid and accurate judgment of the importance can undoubtedly reduce the audit cost and risk reasonably, which is in line with the psychology of modern rational economic man. This can promote the establishment of independent audit integrity mechanism and even the integrity of the whole market.

This book includes eight chapters: accounting and accounting theory review, financial accounting theory, empirical accounting and normative accounting, fair value accounting and price change accounting, audit research overview, audit quality research, audit risk control and policy support and the mass line in the audit process.

This book systematically expounds the basic theoretical research of accounting and auditing. On this basis, the status quo and measures of all aspects of accounting auditing are considered and summarized, and some new accounting auditing policies in China are summarized and interpreted. It is hoped that it can provide reference for the majority of accounting auditors. This is also the purpose of our book "Accounting Theory and Audit Research". Because this book contains a lot of content, complicated knowledge, many writers, each chapter content format, depth and breadth may not be consistent, and fallacies are inevitable. Readers are welcome to make criticisms and corrections.

前言

知识经济时代，经济全球化、数字化、网络化和无形化使会计和审计的内容和范围进一步拓展，会计信息系统加工的对象纷繁复杂，然而，在现实的市场经济中完全对称的信息环境几乎是不存在的。面对日益高涨渴望充分披露会计信息的呼声，成本效益先行的经济人必须重新审视重要性的边界。如何把握充分披露原则与重要性原则的均衡统一，是会计人员和审计人员值得深思的问题。况且经济环境使企业面临不断加剧的风险和不确定性，特别是金融工具的日益创新对会计提出了许多新的要求。哪些是应在表内确认的重要项目？哪些需表外重点披露？完全取决于对其如何进行重要性判断。大量不断涌现的恰恰又被现行财务报告体系轻视的不确定性经济业务，因为所需判断内容多、判断难度大，给管理当局使用操纵、隐瞒、弄虚作假等手段提供了庇护土壤。而在审计工作方面，对重要性的快速准确的判断无疑能合理降低审计成本和审计风险，符合现代人作为有限理性的经济人的心理，这对于我们建立独立审计诚信机制，甚而对于整个市场诚信的建立能起到积极的推动作用。

本书分为会计与会计理论综述、财务会计理论、实证会计与规范会计、公允价值会计与物价变动会计、审计研究概述、审计质量研究、审计风险控制与审计过程中的政策扶持与群众路线八个章节。

本书不仅对会计与审计的基本理论研究进行了系统的阐述，在此基础上更对会计审计各个方面的现状与措施进行了思考与总结，并就我国目前一些新的会计审计方面的政策进行概括与诠释，希望可以为广大会计审计工作者提供参考，这也是我们编写《会计理论与审计研究》这本书的用意所在。由于本书包罗内容较多，涉及知识较烦琐，编写人员较多，各章节内容的格式、深度和广度可能并不一致，而且谬误无可避免，敬请广大读者批评指正。

Steel structure buildings actually appeared in history very early. The world-famous Eiffel Tower in France is built of steel structure. However, at that time, steel production was not high and steel smelting technology was not mature enough to be used in many daily buildings. Therefore, in its early days, most of the steel structure was used in building parts such as accessories, components, fittings and so on. In the early 19th century, people began to use wrought-iron to build houses and bridges. Its development history is longer than reinforced concrete. Until the 1960s, the rapid development and innovation of the theory of steel structure architecture produced modern steel structure technology architecture. In recent years, steel structure engineering has been widely used in the field of architecture due to its advantages of low cost, good structural performance and fast construction speed. However, the control of its quality is a noteworthy problem. This requires strengthening the supervision of the quality of steel structure engineering to ensure the construction quality of steel structure engineering. The development of social economy has driven the rapid development of the construction industry. At the same time, this also requires the construction industry to continuously accelerate the construction progress and increase the economic benefits of the company on the basis of ensuring construction safety and project quality. Due to the topography and climate, the construction technology of housing construction in each area is different, which requires the construction team to use scientific and reasonable construction schemes according to local environmental and climate factors. With the continuous improvement of living standards, the requirements for architectural beauty and safety have gradually increased. Although the design of the curtain wall is very important, the construction link is also the guarantee of the quality of the building curtain wall project. As a result of building curtain wall project involves many aspects, structural knowledge is wide, and the installation technology is complex, the construction technology should be reasonable standard. In order to strengthen the quality control, we must follow the design requirements of the construction to improve the quality of curtain wall engineering.

前　言

钢结构建筑其实很早就在历史上出现了，举世闻名的法国埃菲尔铁塔就是采用钢结构建造而成的。只是在当时的情况下，钢铁产量尚不高，钢铁冶炼技术也不是很成熟，不能应用普及到众多的日常建筑里面。所以在其初期，钢结构的应用多是以建筑零件诸如部分配件、部件、连接件等。早在19世纪初期人们就已经开始使用熟铁建造房屋和桥梁，其发展历史更比钢筋混凝土悠久，一直到20世纪60年代钢结构建筑理论飞速发展与创新，才产生了现代钢结构工艺的建筑。近年来，钢结构工程由于其造价低、结构性能好、施工速度快等优点，被广泛应用于我国的建筑领域，但控制其质量的好坏却是一个值得注意的问题，这就需要加强钢结构工程质量的监理工作，保证钢结构工程的施工质量。社会经济的发展带动了建筑行业的迅速发展，与此同时，也要求建筑行业在保证施工安全、工程质量的基础上不断地加快施工进度，增加企业的经济效益。我国因为地形和气候的原因，每个地区的房建工程的施工技术都不一样，这就需要施工队伍根据当地的气候、环境等各方面的因素，采用科学合理的施工方案进行施工。随着人们生活水平不断提高，对于建筑美观、安全等要求也逐渐提高，尽管幕墙设计环节十分重要，但施工环节也是建筑幕墙工程质量的重要保障。由于建筑幕墙工程的涉及面较多，结构知识面较广，施工技术、安装工艺较多，为了加强质量控制，我们必须合理规范施工技术，按照设计要求进行施工以提升幕墙工程质量。