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新发展理念对我国经济、环境及自然等方面提出了更新的要求,完善市场经济体制,更好的建立现代化的经济体系,这对饲料企业而言是机遇也是挑战,饲料企业将面临更加复杂的经营环境,但同时也是其发展壮大的大好时机.财务风险是饲料企业经营管理中不可避免的风险,与饲料企业的发展壮大息息相关,新发展理念下饲料企业更应重视财务风险控制.本文... 相似文献
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内部会计控制是现代企业财务管理的重要手段,是企业所制定的旨在保护资产、保证会计资料可靠性和准确性,企业制定内部控制制度的目的,在于保证企业经营管理合法合规;维护资产安全;保证财务报告及相关信息真实完整;提高经营效率和效果。随着经济体制改革的推进,我国的会计管理体制发生了很大的变化,为了改善企业经营管理,提高企业经济效益,确保经济安全,必须按照会计准则和会计控制规范的规定和要求,建立起科学、合理、适用的企业内部会计制度,从而加强内部会计控制。内部会计控制是企业内部控制的核心,它对于防范经营风险,保证企业经营健康发展有很大的推动作用。加强和完善我国企业的内部控制,已成为当前理论界和实务界的共识。改善我国企业内部控制现状,对于保证会计信息的质量,保证客户的合法权益并保证市场经济的有效运行有着非常重要的意义。 相似文献
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饲料企业在经营管理中潜藏着各种风险,如市场风险、生产安全风险、贸易风险等。如何通过制定完善的公司章程建立科学的风险防范措施,有效控制风险、保障其正常运营和可持续发展,是饲料企业管理者必须要面对和亟须解决的问题。文章从公司章程视角出发,探究饲料企业的风险防范与路径优化策略,以期为饲料企业高质量发展提供参考。 相似文献
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在产能过剩的大环境下,饲料企业面临日益严峻的市场竞争态势,由此催生了对成本控制的迫切需求。因为成本控制关系到饲料企业的经营管理成效、经济效益和战略决策,成为提高饲料企业市场竞争力的重要手段。基于此,文章以成本控制为切入点,深入分析成本控制对饲料企业的重要性,并根据饲料企业成本控制的问题提出优化建议,旨在为饲料企业可持续发展提供重要依托。 相似文献
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企业内部会计控制制度的完善是为了更好的解决当前企业内部管理过松、控制能力不强等问题,企业要通过内部会计控制制度来进行内部牵制和监督制度的完善,通过对漏洞和隐患的消除来保证企业的财产安全,促进企业发展. 相似文献
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建立健全单位内部控制是推进单位内部会计控制建设,加强内部会计监督,维护社会主义市场经济的需要.是衡量现代企业管理的重要标志,新《会计法》规定“各单位应当建立、健全本单位内部会计监督制度”.单位内部会计监督的执行,靠的就是内部控制.长期以来由于种种原因,我国一些单位没有建立内部控制制度,造成会计失真,财务收支混乱,有的单位甚至发生携款外遮的恶性案件,使企业财产遭受重大损失.随着我国经济体质的改革的不断深化和社会主义市场经济秩序的不断完善,建立和完善企业内部控制制度已成为会计行业的当务之急. 相似文献
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新形势下,随着我国饲料行业的快速发展与变革,整个经济市场对饲料企业的经济管理模式提出了更高的要求,进一步加强了风险管理理念在饲料企业经济管理中的运用,实现内部控制、财务风险预控、信息风险管理、市场风险判断、经营风险评估等内容一体化实施,成为各大饲料企业发展的必然选择.《现代企业经济管理及信息化发展路径研究》一书不仅系统... 相似文献
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内部控制是指企业为了保证各项业务活动的有效进行，确保资产的安全完整、防止欺诈和舞弊行为、实现经营管理目标等制定和实施的具有控制职能的方法、措施和程序。完整的内部控制制度包括控制环境、风险评估、信息与沟通、控制活动和监督等内容。近年来，民营饲料企业在经营过程中逐渐暴露出财务混乱的弊端，民营饲料企业家对内部管理感到无从下手，如出现应收账款金额过大，采购渠道混乱，企业内部人员经济犯罪增多等问题，其主要原因是企业内部控制制度不健全，工作不到位，内部财务监督、牵制制度不严密，不能切实有效地执行既定的会计工作程序和内部控制制度。因此，为保护民营饲料企业资产的安全与优化资源配置，降低成本费用，防止内部管理过程失控，实现企业利益最大化，民营饲料企业必须建立健全内部控制制度。本文在分析民营饲料企业内部控制制度各部分存在问题的基础上，提出了民营饲料企业建立健全内部控制制度的对策建议。 相似文献
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Meschan EM Peham C Schobesberger H Licka TF 《Veterinary journal (London, England : 1997)》2007,173(3):578-584
As there is no statistical evidence that saddle fit influences the load exerted on a horse's back, this study was performed to assess the hypothesis that the width of the tree significantly alters the pressure distribution on the back beneath the saddle. Nineteen sound horses were ridden at walk and trot on a treadmill with three saddles differing only in tree width. Kinetic data were recorded by a sensor mat. A minimum of 14 motion cycles were used in each trial. The saddles were classified into four groups depending on fit. For each horse, the saddle with the lowest overall force (LOF) was determined. Saddles were classified as "too-narrow" if they were one size (2 cm) narrower than the LOF saddle, and "too-wide" if they were one size (2 cm) wider than the LOF saddle. Saddles two sizes wider than LOF saddles were classified as "very-wide". In the group of narrow saddles, the pressure in the caudal third (walk 0.63 N/cm(2)+/-0.10; trot 1.08 N/cm(2)+/-0.26) was significantly higher compared to the LOF saddles (walk 0.50 N/cm(2)+/-0.09; trot 0.86 N/cm(2)+/-0.28). In the middle transversal third, the pressure of the wide saddles (walk 0.73 N/cm(2)+/-0.06; trot 1.52 N/cm(2)+/-0.19) and very-wide saddles (walk 0.77 N/cm(2)+/-0.06; trot 1.57 N/cm(2)+/-0.19) was significantly higher compared to LOF saddles (walk 0.65 N/cm(2)+/-0.10/ 0.63 N/cm(2)+/-0.11; trot 1.33 N/cm(2)+/-0.22/1.27 N/cm(2)+/-0.20). This study demonstrates that the load under poorly fitting saddles is distributed over a smaller area than under properly fitting saddles, leading to potentially harmful pressures peaks. 相似文献
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M. Masko M. Domino K. Skierbiszewska Ł. Zdrojkowski T. Jasinski Z. Gajewski 《Equine Veterinary Education》2020,32(12):654-663
Complications in late gestation are challenging problems for the equine clinician and are causes of considerable distress to owners. Health problems in a pregnant mare in each stage of gestation can adversely affect the pregnancy. It is important to obtain a thorough history and perform a detailed and systematic examination of the pregnant mare so that the mare may be classified as normal or high-risk. However, even after a thorough examination, practitioners may face problems with the interpretation and assessment of risk. Normal mares should foal in the stable or pasture. Mares classified as having a high-risk pregnancy need to be monitored precisely for signs of oncoming foaling with attendance of trained personnel when labour begins. A valuable method for monitoring of the high-risk mare is assessing fetoplacental well-being. Fetoplacental well-being is most accurately assessed with ultrasonography as well as several available hormone profiles. We are proposing our scoring system of the mare's health, which may be useful in the assessment of risk during pregnancy and help clinicians to decide whether sending the mare to the clinic is reasonable or unnecessary. 相似文献
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Webbon P 《Equine veterinary journal》2012,44(1):8-12
The understanding and application of genetics have grown extremely quickly since it has become possible to sequence the whole genome of an organism. The human genome sequence was completed in 2001 and that of the horse in 2007. The significance of this is that it makes it more feasible to explain how both genetically simple and complex traits are transmitted from one generation to the next and, therefore, to make informed breeding decisions, modify how horses are managed and trained to minimise the risk of disease and injury, and improve methods of prevention, diagnosis and treatment of many conditions. The science of genetics/genomics will continue to grow internationally, limited only by the funds available. The application of the science to man, horses and other species raises very complex moral and commercial issues. Thoroughbred breeders are perceived by some as resistant to change, but their apparent intransigence is often based on a genuine concern for the integrity of the breed. By taking control of the application of the advances in genetics, the Thoroughbred industry potentially has the opportunity to improve both the health and performance of Thoroughbreds. If, however, the science is applied in an uncoordinated manner, driven by commercial interests with no underlying concern for the horses themselves, there is a very real risk that breeders, the Thoroughbred breed and individual horses will all suffer as a consequence. 相似文献
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为了找出支配鸡胆囊交感节后神经元的分布规律,选用体重1.5 kg～2.5 kg的成年母鸡6只,将CT-HRP溶液注入胆囊壁,动物存活3 d～4 d后,经左心室灌流固定,取内脏神经节、肾上腺神经节以及双侧胸、腰和荐段交感干神经节,制成50 μm的连续冰冻切片,TMB法呈色反应,置明视野显微镜下观片统计.结果发现,支配鸡胆囊的交感传出神经元胞体位于内脏神经节(占41.1%)、肾上腺神经节(占40.5%)和T2～T7交感干神经节(占18.4%),在交感干神经节中标记细胞的峰值位于T5、T6交感干神经节.所有的标记细胞以位于右侧的占优势. 相似文献
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犊牛腹泻与肠道菌群的变化 总被引：1，自引：0，他引：1
本文检测腹泻犊牛的直肠内8种主要正常菌群的变化,并与健康犊牛进行对比。结果发现,犊牛腹泻时,大肠杆菌、双岐杆菌和乳杆菌变化较大,而其它菌群变化较小。腹泻或将腹泻时,大肠杆菌数增加,双岐杆菌和乳杆菌数下降。腹泻康复或即将康复时,大肠杆菌减少,双岐杆菌、乳杆菌数增加。 相似文献
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试验选择陕北白绒山羊繁育中心羊场的成年健康母羊（怀孕前期）16只,育成母羊13只,育成公羊13只,空腹称重。测定每只羊1d的采食量,计算其摄入的营养成分含量,并与原苏联绒用山羊饲养标准比较,进行饲养水平评价。结果显示,与饲养标准比较,陕北白绒山羊繁育中心羊场的育成母羊代谢能高2．68MJ,粗蛋白低59．29g,钙低3．00g,磷低1．52g;育成公羊代谢能高3．47MJ,粗蛋白低81．92g,钙低4．42g,磷低2．62g;成年母羊代谢能高2．51MJ,粗蛋白低91．33g,钙低3．09g,磷低1．93g。结合羊的体况综合评价饲养水平基本合理,但尚需要按饲养标准增加粗蛋白、钙、磷等营养物质的供给量。 相似文献