In recent years, with the development of science and technology, China's machinery manufacturing industry has made great progress. Machinery manufacturing industry is the basic industry of national economy, and also an important embodiment of national strength. It not only marks the development level of a country's science and technology, but also is the focus of international competition. To the degree of automation of mechanical equipment, some single performance has reached the international advanced level. However, there is still a certain gap between the high-end technology of China's machinery and the world. The overall degree of automation of mechanical equipment is not very developed. In particular, machinery manufacturing technology is a weak link in China, and there is still a lot of room for improvement.

This book gives a comprehensive and detailed explanation of machine manufacturing and mold processing from nine chapters. The present situation and technology of mechanical manufacturing and die processing are summarized and the existing problems are analyzed. Solutions are proposed for reference by relevant staff.

前言

近年来随着科学技术的发展，我国机械制造行业也有了长足的进步，机械制造业是国民经济的基础产业，也是一个国家国力的重要体现，它不仅标志着一个国家科学技术的发展水平，而且也是国际间竞争的重点。以机械设备的自动化程度来说，有的单机性能已经达到了国际先进水平。但是，我国机械的高端技术与国际相比还存在一定的差距，从机械设备的整体自动化程度方面来说还有欠缺，尤其是机械制造技术是我国的薄弱环节，还存在很大的上升空间。

本书从九章内容对机械制造与模具加工进行全面详细的讲解，对机械制造与模具加工的现状及技术进行概括，分析了现存的问题，并提出解决方案，以供相关工作人员借鉴。

In the new historical development period, the State Council and the Central Committee of CPC proposed the great strategic goal of "building a conservation-oriented society", which put forward higher requirements for highway construction and pointed out the direction. To achieve rapid development with minimum material consumption, we must adhere to the scientific development concept and take the road of resource-saving transportation development. Highway construction plays a very important role in this progress. As the leading and basic industry of the national economy, highway construction plays a role of guarantee and support for economic and social development, and bears important social responsibilities. From the perspective of the overall situation and the whole society, it is the common responsibility and aspiration of highway builders to effectively enhance the sense of responsibility and urgency and maintain the harmonious symbiosis and coordinated development of environmental conditions and transportation. To realize the construction management of highway engineering, we must start with quality management, cost management and highway engineering informatization construction.

前言

在全新的历史发展时期，国务院、党中央提出了“建立节约型社会”的伟大战略目标，为公路建设提出了更高的要求，同时指明了方向。以最小的物质消耗满较快的发展，要坚持科学发展观，求走资源节约型交通发展之路，公路建设起着非常重要的作用。公路建设作为国民经济的先行行业和基础产业，对经济社会发展起着保障、支撑作用，担负着重大的社会职责。站在全局、全社会的高度，切实增强责任感和紧迫感，保持环境条件与交通事业的和谐共生、协调发展，是公路建设者共同责任和心愿。要实现公路工程的建设管理就要分别从质量管理、造价管理和公路工程的信息化建设抓起。

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。