“Financial management” is a management discipline that studies how to manage the capital movement through planning, decision-making, control, assessment, supervision and other management activities, so as to improve the capital efficiency. It is a knowledge system formed by scientific summary of financial management work of enterprises and departments of national economy under the guidance of economic principles and economic management theories, combined with relevant issues of organizing productivity and dealing with production relations. Financial management is the product of modern socialized mass production. As a traditional accounting which provides financial reports to the outside world, with the change of technology and economic environment, its theory and practice are also developing. First of all, the rapid development of information technology has brought opportunities for the modernization of financial accounting, and the emergence of many information disclosure tools has also brought unprecedented competitive pressure to financial accounting. Traditional financial accounting is facing the challenge of how to adapt to the new technology environment in order to survive and develop; secondly, the rapid development of the capital market in recent years has become the main driving force for the reform and development of financial accounting in China. Listed companies have large scale, complex business, endless organizational design and business innovation, which constantly put forward new topics for financial accounting practice, and of course, also bring impetus to the development of financial accounting theory.
     In the course of compiling, the author has read many excellent teaching materials and related materials, and absorbed and absorbed the essence. The author hereby expresses his heartfelt thanks to the authors concerned. Due to the limited level of editors, it is inevitable that there are some mistakes and irregularities in the book, so readers are requested to give criticism and correction.

前 言

“财务管理”是研究如何通过计划、决策、控制、考核、监督等管理活动对资金运动进行管理，以提高资金效益的一门经营管理学科。它是以经济学原理和经济管理理论为指导，结合组织生产力和处理生产关系的有关问题，对企业和国民经济各部门财务管理工作进行科学总结而形成的知识体系。财务管理工作是近代社会化大生产的产物。财务会计作为传统的对外提供财务报告的会计，随着技术和经济环境的变化，其理论和实务也在发展。首先，信息技术的日新月异为财务会计工作的现代化带来了机遇，众多信息披露工具的出现也给财务会计带来了前所未有的竞争压力，传统的财务会计面临如何适应新技术环境的挑战，以求得生存和发展；其次，近年来资本市场的迅猛发展，业已成为我国财务会计改革和发展的主要动力，上市
公司规模大，业务复杂，组织设计和业务创新层出不穷，不断给财务会计实务提出新的课题，当然也给财务会计理论的发展带来了动力。
       在编写过程中，参阅了许多优秀教材和相关资料，借鉴、吸收了其中的精华，在此特向有关作者表示衷心感谢。由于编者水平有限，书中难免存在一些错误和不妥之处，恳请读者给予批评指正。

Engineering construction and technology is an important part of the construction project objectives of the highway construction industry. The realization of reliable construction quality, efficient efficiency and personal safety of participants is not only related to the construction environment of the project, but also to the management mode of the construction project. However, in China’s highway construction industry, the current situation and management effect of construction technology management are not optimistic, the construction efficiency is low, the progress is slow, and the waste of personnel and property is serious. The main reason for this phenomenon is that the construction and technical management are not comprehensive enough and standardized management is not carried out, which makes some management not well implemented.
        The technical operation process and operation specifications in the construction process are closely related to the quality of the project and the safety of the construction personnel. Although our country has begun to attach importance to the construction of construction site construction operation management system, and initially established the corresponding construction manual and management system, but these manual and system are not well implemented in the actual construction process due to various reasons, resulting in the reduction of construction management role and construction management confusion. And it has a negative impact on the survival of enterprises and the overall development of highway engineering construction industry.
     Therefore, this book analyzes the contemporary highway engineering construction and technology from nine chapters, and analyzes the reasons for the current situation of highway engineering construction in China, so as to ensure the smooth progress of highway construction in China.

前 言

工程施工及技术是公路建设行业施工项目目标的重要组成部分。可靠的施工质量、高效的效率和参与人员人身安全的目标实现，不仅与项目施工环境有关，也和施工项目的管理方式有关。然而，在我国公路建设施工行业里，施工技术管理现状及管理效果不容乐观，施工效率低、进度慢，人员和财产浪费比较严重。造成这种现象的主要原因在于施工及技术管理不够全面，没有进行标准化管理，从而使得某些管理没有得到很好的落实。
        施工过程中的技术操作流程、操作规范与工程项目的质量及施工人员的安全息息相关。虽然我国已经开始重视施工现场施工操作管理体系的建设，也初步建立了相应的施工手册和管理体系，但是这些手册和体系在实际的施工过程中由于各种原因没有很好地执行，导致施工管理作用降低和施工管理的混乱，对企业的生存和公路工程施工行业的整体发展产生负面影响。
        因此，本书从九章内容对当代的公路工程施工与技术进行分析，对我国公路工程施工现状进行原因剖析，以保证我国公路建设事业的顺利进行。

This book introduces the new concept of coal mine mechanical and electrical management, coal mine mechanical and electrical management system, coal mine mechanical and electrical safety assessment standard, coal mine production capacity verification, coal mine ventilation, pressure, drainage, lifting and transportation equipment selection calculation, three major protections, mechanical and electrical equipment integrity standard, coal mine mechanical and electrical equipment maintenance technical specifications, major production safety accidents and emergency rescue plan, selection and compilation of typical mechanical and electrical accidents in coal mines, etc. This book not only covers the necessary knowledge of mechanical and electrical management personnel, but also looks forward to the development concept of coal mine with the combination of coal mine automation informationization, which has certain guidance, practicability and scientific nature.

This book is full and accurate, practical and convenient for reference. It is a rare reference book for managers at all levels in mine, department, district and team of coal mine mechanical and electrical major. This book can be used as a reference for coal mine mechanical and electrical management personnel and engineering technicians, as well as for other professional coal mine management personnel.

前 言

本书介绍了煤矿机电管理的新理念，煤矿机电管理制度，煤矿机电安全评价考核标准，煤矿生产能力核定，煤矿通、压、排、提、运设备选型计算，三大保护，机电设备完好标准，煤矿机电设备检修技术规范，重特大生产安全事故及突发事件应急救援预案，煤矿典型机电事故案例选编等内容。本书不仅涵盖了机电管理人员必备的知识，还结合煤矿自动化信息化对煤矿的发展理念进行了展望，具有一定的指导性、实用性和科学性。
     本书内容详实，实用性强，查阅方便，是煤矿机电专业矿、处、区、队各级管理人员不可多得的一本参考书。本书可供煤矿机电管理人员及工程技术人员参考使用，也可供煤矿其他专业管理人员学习借鉴。

Highway transportation has become an important part of modern comprehensive transportation system because of its flexibility, rapidity, convenience, mobility, wide coverage, deep access and good accessibility. It is an important basic industry of national economy and a new economic “growth point”, is the lifeline of rapid, healthy and sustainable development of society and economy, and to a certain extent marks the level of social and economic development of a country or region. Since the Reform and Opening up, in order to meet the needs of social and economic development, China’s highway transportation has entered a new development period. The mileage, volume of road transportation and the number of civil vehicles have increased substantially, and the trunk road network covering the whole country and provinces has gradually formed. The highway construction project can not be completed on time without effective and reasonable management. Only by paying attention to the management role of highway engineering projects, can we minimize the errors in the process of highway construction and improve the quality of highway construction. Highway engineering management is a complex system work. Different engineering projects have different management measures. Therefore, highway engineering managers should not only follow the systematic and scientific engineering management methods, but also keep pace with the times, boldly seek new things, strengthen highway engineering management, strictly control all aspects of construction, and take measures in advance to ensure the smooth progress of highway engineering; at the same time, the managers also need to summarize the experience and lessons in the highway engineering, in-depth study of highway engineering management methods, improve the highway engineering construction process, so as to improve the efficiency of highway engineering construction and promote the rapid development of Highway Engineering in China.
    Combined with the practical work experience of highway engineering management, this book systematically summarizes and discusses the theoretical knowledge of highway engineering management, as the theoretical guidance of highway construction management in the future, and enriches the literature of highway engineering management.

前 言

公路交通以其灵活、快捷、方便、机动、覆盖面广、通达深度深、可达性好等特点，成为现代综合交通运输体系的重要组成部分。它是国民经济的重要基础产业和新的经济“增长点”，是社会及经济快速、健康、持续发展的生命线，并在一定程度上标志着一个国家或地区社会经济的发展水平。改革开放以来，为了适应社会经济发展的需要，我国公路运输进入了一个新的发展时期，公路里程、公路运输量和民用汽车保有量均大幅度增长，覆盖全国及各省的干线公路网己逐渐形成。公路建设项目如期完成离不开有效合理管理，只有注重公路工程项目的管理作用，才能最大限度地减少公路建设过程中的失误，提高公路建设质量。公路工程管理是一项复杂的系统工作，不同的工程项目，所采取的管理措施存在差异，因此，公路工程管理者不仅要遵循系统、科学的工程管理办法，而且要与时俱进，大胆求新，加强公路工程管理工作，对施工中各个方面严加控制，提前做好应对措施，保证公路工程顺利进行；同时，管理者还需要在公路工程中总结经验教训，深入研究公路工程管理方法，完善公路工程施工过程，从而提升公路工程施工效率，促进我国公路工程的快速发展。
       本书结合公路工程管理方面的实际工作经验，系统归纳与论述了公路工程管理理论知识，作为今后公路建设管理的理论指导，同时丰富公路工程管理方面的文献资料。

In the field of microbiology, the development of molecular biology, moleculargenetics and ecology has promoted the development of environmental microbiology.Many microbial application technologies have penetrated into the environmentalprotection work, and played an important role in improving human living environmentand eliminating environmental pollution. Microorganism is the basic component of natural ecosystem, which is closely connected with material circulation and energy flow. It decomposes all kinds of organic matters in the environment, including all kinds of wastes and organic pollutants generated by human activities, maintains the relative balance of natural ecosystem while maintaining its growth and reproduction, and helps human beings“clean” the environment.

Environmental microbiology is a professional basic course for environmentalprotection majors. It provides students with the necessary basic theories and experimentalskills of microorganisms for learning water pollution control engineering, air pollutioncontrol engineering, environmental monitoring, solid waste treatment and utilization andother professional courses. Higher vocational colleges train high skilled applied talents tomeet the needs of production, service and management. For this purpose, the compilationof this textbook systematically introduces the basic knowledge of microbial morphology,structure, nutrition, metabolism, growth and reproduction, and genetic variation in accordance with the principles of “theoretical teaching sufficiency” and “practice,practicality and practice”. On the basis of meeting the needs of subsequent courses, some contents are adjusted and deleted. For example, the metabolism of microorganisms is only introduced the metabolism of production capacity. In the practical application of microorganisms, the influence of microorganisms on the environment, the role of
microorganisms in the natural material circulation, and the application of microbial technology in environmental management are introduced. The experimental part includes the basic skills and operation methods of microorganisms, the detection of microorganisms in water and air, the separation, screening and cultivation of high efficient pollutant degradation strains.

Due to the limited level of editors, it is difficult to avoid the mistakes or omissions in the book. We sincerely ask our colleagues and readers to criticize and correct them.

前 言

在微生物学领域里，由于分子生物学、分子遗传学以及生态学的发展，促进了环境微生物学的发展，许多微生物应用技术渗透到环境保护工作中，为改善人类的生存环境和消除环境污染起到了重要作用。微生物是自然生态系统中的基本成分，物质循环和能量流动与之紧密相连，它通过分解环境中的各种有机物，其中包括人类活动产生的各类废弃物和有机污染物，在维持自身生长繁殖的同时，也维持了自然生态系统的相对平衡，帮助人类“清洁”环境。

环境微生物学是环境保护类专业的专业基础课，它为学生学习水污染控制工程、大气污染控制工程、环境监测、固体废弃物处理与利用等专业课程提供了必需的微生物基本理论和实验技能。高职高专培养的是适应生产、服务、管理第一线需要的高技能应用型人才，以此为目标，本教材的编写按照“理论教学够用为度”及“实际、实用、实践”的原则，比较系统地介绍了微生物形态、构造、营养、代谢、生长繁殖及遗传变异等基础知识，在满足后续课程需要的基础上，对部分内容做了调整和删减，例如，微生物代谢部分只介绍了产能代谢。在微生物的实际应用方面，介绍了微生物对环境产生的影响，微生物在自然界物质循环中的作用，微生物技术环境治理中的应用等内容。实验部分包括微生物的基本技能和操作方法，水中、空
气中微生物的检测，污染物高效降解菌株的分离、筛选、培养等实验。

由于编者水平有限，书中不妥或错漏之处难以避免，恳请广大同仁、读者批评指正。