资产减值准备的意义

本文论述了资产减值的意义,并且对会计信息的影响进行了阐述.     

农产品冷链物流高质量发展水平评价及障碍度分析

推动冷链物流高质量发展,对减少农产品产后损失、扩大消费品优质供给、保障食品安全有重要作用。基于我国2012-2021年统计数据,构建了包括经济基础、物流发展、冷链运营、开放创新、绿色协调5个一级指标及21个二级指标的农产品冷链物流高质量发展评价指标体系,利用熵值法确定各指标的权重,综合评价指数确定得分水平,借助障碍度模型分析发展障碍因子。结果显示：我国农产品冷链物流高质量发展水平总体呈上升趋势且增速较快,到2021年水平值达到0.85,是初始状态的近13倍,其中开放创新水平的贡献度最高;阻碍高质量发展的障碍因素在2017年之前为开放创新水平,之后则是绿色协调水平。为进一步提高我国农产品冷链物流高质量发展水平,需要充分利用国内外两个市场、促进产业协同、发展绿色低碳物流。     

校企合作实践教育基地人才培养模式探索——以农业水利工程专业校企合作实践教育基地为例

安徽农业大学农业水利工程专业与安徽省水利科学研究院共建校企合作实践教育基地,通过建立协调育人机制,深化教育教学改革,推动教学与科研紧密结合、学校与社会密切合作,促进大学生在科学研究中学习、在社会实践中学习,提高大学生解决实际问题的实践能力和创新创业能力。通过加强内涵建设、成果共享与示范引领,在促进新工科、新农科建设,培养德智体美劳全面发展的高质量人才方面取得了一系列实践成果。     

企业文化在农机化服务体系建设中的作用

企业文化是企业可持续发展的精神支柱,为企业发展提供核心竞争力。针对企业文化建设中的认识误处,分析了企业文化与农业机械化服务组织的关系,阐述了企业文化在农机化服务体系建设中的作用。对开展企业文化建设,推动农机化服务体系健康发展具有重要意义。     

Slab Defect Diagnosis and Predicting System Based on Rough Set Theory

In accordance with the special characteristics of state medium-sized construction enterprises and their reform objects of "having a free hand and enlivening", the suitable objective model, the stock cooperative system for state medium-sized construction enterprises has been put forward in this paper by analyzing the system mechanism of stock cooperative system enterprises. Then the causes for it were expounded.     

Design on Enterprise Informationization Estimates the Model of Composite Index

This peper commentaried some of our country comparatively well-known enterprise informationization estimate theory,point out,there is existing the question of informationization estimates,that the achievement can't guarantee "appropriate informationization" establishing and enterprise informationization sustainable development,It propose the three-dimensional enterprise informationization estimate the theory and method,that includes information-based level,information-based quality and information-based development potentiality.     

Third-party Logistics Subcontract Design Based on Bilevel Programming

The research theme of this paper is about how third-party logistics provider design a kind of effective incentive mechanism which can not only avoid the moral hazard behavior of the subcontractor , but also promote subcontractor to raise the serving performance constantly, until obtaining the best TPL performance .Through building bilevel programming model where constructing the Nash equilibrium model this paper, the anthors assume subcontract decision variable as endogenetic variable first, and then analyze the optimal solution with the restraint of Nash equilibrium at the time of decision variable as exogenous variable, push the subcontract relationship research at the principal-agent level into the lay that principal-agent combining with whole contract performance optimal decision.     

TARGET ANALYSIS AND EVALUATION MODELS ON SCIENCE-TECHNIC PROGRESS AT THE CONSTRUCTION ENTERPRISE

This paper presents some problems that is important part of the desision supportsystem on science-technic progress management at the construction enterprise and discusses targetsystems and evaluation models of synthesis effects on science-technic grogress at the sonstruction en-terprise,and some problem are illustrated and analysed further.     

Enterprise Culture and Enterprise Credit in Enterprise Core Competitive Force

Based on the content of enterprise culture and enterprise credit, it is pointed out that the enterprise culture related to the enterprise core competitive force.In this paper, from the viewpoint of combining theory with practice, the intension, function and mutual relations between them are described and their significance in the market competition as well.The potential things,which the enterprise staffs are seeking for, from its inherent mind and the enterprise theory are the enterprise culture which becomes the enterprise core competitive force in its actual sense.The enterprise credit, as the enterprise culture in its ideological sphere, is an essential factor, which greatly affects the enterprise core competitive force.At last the authors provide some good suggestions on how to cultivate enterprise credit and to build enterprise culture.     

农业企业创新技术采纳影响因素研究 ——基于TOE研究框架

采纳行为作为创新技术在组织中应用与实施的首要步骤，对于保证后者的效果十分重要。借助近年来在技术采纳领域被广泛应用的TOE研究框架，以影响中国农业企业创新技术采纳的各类因素为研究对象，从创新技术特性、企业组织特性和外部环境特性3个方面科学地归纳出技术的感知收益、成本、相容性和组织的集权化、正规化、企业规模、高层主管的创新特性以及外部环境中竞争压力、政府的推动作用、已采纳者的影响等10项指标，不仅丰富了农业技术采纳理论，而且对于农业企业技术创新实践也具有重大的指导价值。