The number of Chinese university graduates is expected to reach 7.65 million in 2017, which is 160,000 more than last year. Such a large number means that some college students in China will face the situation that "graduation equals unemployment" this year. Combined with the unemployed graduates of previous years, it is estimated that there will be 10 million college students competing for jobs at the same time this year. Due to the increasingly severe employment situation, on May 8, 2016, the Communist Party of China (CPC) Central Committee issued the "State Council's Opinions on Several Policies and Measures to Vigorously Promote Mass Entrepreneurship and Innovation”. The document has clearly pointed out specific implementation points on how to promote college students' innovation and entrepreneurship. On the one hand, this measure can reassure university students to implement the plan of “starting business first, then learning”. On the other hand, college students can catch up with the trend of the times, seize entrepreneurial opportunities, drive employment with entrepreneurship, and create more jobs, thereby reducing the employment pressure on college students. At the same time, this has brought new impetus to economic transformation in the context of the new normal economy. Under the background of the new economic normal, the economic situation is changing, and it is difficult for college students to find employment and start business, which has caused some problems for college students in their career choice and entrepreneurship. Therefore, it is urgent to strengthen and implement the guide for university students' innovation and entrepreneurship. We must accurately judge the value orientation of the current economic development under the new normal, guide the direction of innovation and entrepreneurship education, strive to give play to its due value, overcome difficulties from all aspects, and make it better serve the development of the economic new normal.

前言

2017年中国大学生毕业生的数量预计达到765万，比去年增加了 16 万，如此庞大的数字背后意味着今年我国部分大学生将面临“毕业等于失业”的局面，再加上往年未就业的毕业生，今年预计共有1000万大学生同时竞争岗位。由于就业形势日益严峻，2016年5月8日，中共中央发布了《国务院关于大力推进大众创业万众创新若干政策措施的意见》。文件中就如何推进大学生创新创业，已明确指出了具体实施要点，该举措一方面可以使大学生群体放心大胆地去实行“先创业，再学习”的计划，另一方面能让大学生得以赶上时代潮流，抓住创业机遇，以创业带动就业，创造更多就业岗位，从而减轻大学生就业压力，同时为经济新常态背景下经济转型带来新动力。 经济新常态背景下，经济局势变幻，大学生群体出现就业难创业难问题，导致了大学生在择业创业观方面出现了一些问题。由此，就如何加强和落实好大学生创新创业指南迫在眉睫，我们要准确研判当前经济发展新常态下的价值取向，引领好创新创业教育的方向，努力发挥其应有的价值，从各个方面攻破难关，使其更好地服务于经济新常态的发展。

Product cost refers to the various expenses incurred by an enterprise to produce a product. It can refer to the total cost incurred to produce a certain number of products in a certain period, or the unit cost of producing a product in a certain period. Product cost has narrow sense and broad sense. In a narrow sense, product cost is a kind of expenditure for production and management in the production unit (workshop, branch), mainly including raw materials, fuel and power, wages of production workers and various manufacturing costs. In a broad sense, product cost includes all management expenses and sales expenses incurred in production. The specific content that can be listed as the product cost must conform to the relevant provisions, and the enterprise shall not randomly add unjustified additions to production costs.

This book elaborates and analyzes product cost accounting and management in detail. It hopes to contribute to the progress of the relevant staff.

前言

产品成本是指企业为了生产产品而发生的各种耗费。可以指一定时期为生产一定数量产品而发生的成本总额，也可以指一定时期生产产品单位成本。产品成本有狭义和广义之分，狭义的产品成本是企业在生产单位（车间、分厂）内为生产和管理而支出的各种耗费，主要有原材料、燃料和动力，生产工人工资和各项制造费用。广义的产品成本包括生产发生的各项管理费用和销售费用等。可以作为产品成本列示的具体内容必须要符合国家的有关规定，企业不得随意乱挤和乱摊成本。

本书就产品成本核算与管理进行详细的阐述与分析，希望能够有助于相关工作人员的工作进展。

Financial budget management is one of the most basic and effective methods of financial management. It plays an important role in the financial management of the financial department.

With the deepening of economic globalization and marketization, China's budget, management and other related systems have also undergone major reforms and made great progress in many aspects. While accumulating rich experience, relevant management systems are also constantly standardized. However, from the current point of view, China's financial management work is still at a low level, and there are still many problems in financial management. Through the financial budget management reform, the purpose of scientific and standardized management can be achieved.

In recent years, in order to better improve the financial framework system and financial budget management level, the Chinese government has made a series of explorations and attempts, and it is quite effective.

At present, although the financial budget management level has been greatly improved, there are still many shortcomings that still need improvement. By constantly improving the reform ideas of financial budget and management, establishing and perfecting relevant regulations and laws, and strengthening the implementation of relevant policies, financial budget and management have been enriched and innovated. The level of financial budget management determines the achievements and effects of government budget management. Therefore, strengthening financial budget management has important theoretical and practical significance, which can realize and apply the principle of fairness and justice in practice. It is conducive to national macro-control.

前 言

财务预算管理是财政部门进行自身财务管理最基本有效的管理方法之一，在财政部门的财务管理工作中占据了越来越重要的地位和作用。

随着经济全球化和市场化不断深入，我国的预算及管理等相关制度也随之进行了相应的重大改革并且在许多方面都取得了很大的进步，在积累了丰富经验的同时，相关管理制度也不断规范，但从目前来看，我国的财务管理工作还处于较低的水平和层次，财务管理也存在很多问题，通过财务预算管理改革能够达到科学规范管理的目的。

近年来，为了更好地完善财务框架体系，提高财政预算管理水平，我国政府进行了一系列的探索和尝试，并且颇有成效。

目前，我国政府的财务预算管理水平虽然有了很大的提升，但仍然存在很多不足之处仍需改进。不断完善财务预算及管理的改革思路，建立健全相关制度法规，加强相关政策的实施力度，使财务预算及管理向着不断丰富和与时俱进的方向发展。财务预算管理水平决定了政府预算管理的成绩和效果，因此，加强财务预算管理具有重要的理论和现实意义，能够使公平公正原则在实践中得以实现和运用，有利于国家宏观调控。

With the development of economic and construction of towns and new countryside, the construction industry is booming. All construction-related projects involve geotechnical engineering to varying degrees, and this is the basis of the construction project. Relevant policies and regulations are formulated to strengthen geotechnical engineering management during construction. In the investigation of the project, design and management stage, management standard is carried out strictly.

In recent years, while vigorously developing the economy, the environment has been destroyed. All kinds of geological hazards are increasing. In particular, environmental geological disasters induced by geotechnical engineering applications have also shown an upward trend, and this issue has to be highly valued. The environment is the foundation of people's survival and development. The sustainable development of human society will be difficult to realize if engineering construction is carried out blindly without considering the possible impact on the environment. Therefore, we must fully realize the seriousness of the current environmental geological hazards and take effective measures to prevent and control them. Only by ensuring harmony between man and the natural environment can the sustainable development of human society be realized.

前言

随着我国经济建设的发展以及城镇新农村建设，建筑业日益蓬勃发展，而所有的与建筑有关的工程都会不同程度的涉及岩土工程，这是建筑工程的基础，因此国家也出台了相应的政策法规，加强施工中岩土工程的管理力度，在工程的勘察、设计以及治理阶段都严格实行管理标准。

近年来，我国在大力发展经济的同时，对环境造成一定程度的破坏，各类地质灾害问题随之不断增多，尤其是岩土工程应用诱发的环境地质灾害也呈现出上升的趋势，这一问题不得不引起我们的高度重视。环境是人们生存和发展的根本，如果一味地进行工程建设而不考虑随之可能会给环境带来的影响，那么人类社会的可持续发展将很难实现。为此，必须充分认识到当前环境地质灾害问题的严重性，并采取有效措施加以防治，只有确保人与自然环境的和谐，才能真正实现人类社会的可持续发展。

In the process of social development, more and more attention has been paid to hydrogeology and geotechnical engineering. This is mainly because the geological and geotechnical engineering technology of hydraulic engineering is of great significance to geotechnical engineering construction. In the process of geotechnical construction, the relationship between geotechnical engineering and geotechnical engineering must be well handled to ensure the sustainable development of geotechnical engineering environment and economic benefits. At the same time, the study of the engineering geological structure of urban geotechnical foundation is not only of important guiding significance for the rational planning and layout of the city, the selection of foundation scheme and foundation type, but also conducive to the comprehensive demonstration of engineering geological conditions and engineering geological problems. It is one of the main contents of engineering geology research on urban geotechnical foundation.

The higher the building, the higher the quality of the foundation. In order to ensure the quality of building foundation and save the cost of engineering, the industry usually adopts appropriate foundation treatment technology to improve the natural foundation, so as to optimize the strength of foundation and ensure the stability and safety performance of foundation. Only by ensuring the quality of the foundation of the construction project can the overall construction quality be guaranteed. In order to ensure the quality of geotechnical engineering, extend the service life of buildings, strengthen the level of geotechnical engineering foundation treatment technology and increase the scientific and technological investment in foundation treatment, it is necessary to take effective treatment measures. Based on the author's work experience for many years, this book describes geotechnical engineering and foundation in detail, hoping to play a theoretical guiding role in the future work practice.

前 言

在社会不断发展过程中，对于水工环地质与岩土工程的关注越来越多，这主要是由于水工环地质与岩土工程技术对岩土工程建设意义重大，在进行岩土建设时，必须处理好水工环地质与岩土工程的关系，以保证岩土工程环境和经济效益的可持续发展。与此同时，研究城市岩土地基工程地质结构，对于城市合理规划与布局，选择基础方案和基础类型有重要指导意义，也有利于全面论证工程地质条件及工程地质问题，是城市岩土地基工程地质研究的主要内容之一。

建筑越高对地基的质量的要求越高，为了保证建筑地基的质量和节省工程的成本，行业内通常会采用合适的地基处理技术、对天然地基进行改良，以提高地基强度，保证地基的稳定性和安全性能。只有保证建筑工程的地基的质量，才能保证整体的建筑质量。要想保证岩土工程的质量，延长建筑物的使用寿命，加强岩土工程地基处理技术的水平，加大地基处理的科技投入，采取有效的处理措施是非常有必要的。本书结合编著者多年来的工作经验，对岩土工程以及地基基础进行详细阐述，以期对今后的工作实践能起到理论指导作用，望广大读者品评与指正。