"Freedom and progress are the goals of art, just as they are the goal of our whole life," said the great musician Beethoven.
This winter holiday, I read a great book - celebrity biography. The book touched my heart deeply. The author of celebrity biography is French romain rolland. The book is composed of three biographies of Beethoven, Michelangelo and Tolstoy.
Each of these three biographies enlighten me. One of the things that struck me most was Beethoven. Beethoven devoted his life to music, but fate always played a trick on him. He was sickly and sickly in his childhood. At the age of 3, hearing gradually declines, as a musician, this is a fatal blow, and his character, determined, does not bow to fate and continues to advance on the music road. Middle-aged, he hearing has completely recession, can only use to communicate with people, but this does not make him stop writing, but not to abandon all, into the arms of nature, continue to compose the immortal music chapter.
"Symphony of destiny" is one of Beethoven's most familiar and favorite works. The hero of Beethoven's eyes was so brave, so unyielding, so unyielding, as Beethoven himself was to write the music of the struggle with fate. Every time I close my eyes, listen to the music, mind is such a scenario: a brave knight, holding a sword, difficulties, setbacks and pain like the enemy, knight along the way encounter the enemy, knight did not flinch, but cut down all the way, the lost the courage, the triumphant return. When I finally opened my eyes, I found that I had the courage to overcome my courage and courage. After that, whenever I'm discouraged, in my heart silently singing "destiny symphony", encourage myself to like Beethoven don't blindly drown by misery and disaster, throat to do take fate of the strong!
"Man, you must strive for yourself!" This is one of the words Beethoven tells people. Yes, people can't cling to vegetation, create life with tough, bold heart and create art!
Opening the biography of the famous, in the first introduction, there is a saying: "the air around us is heavy. The old man's Europa is unconscious in a climate of turbidity and corruption, and the vulgar materialism represses ideas, hindering the actions of F and individuals. Society dies in a perverse, self-serving selfishness, and mankind breathes and breathes. Open the window! Let the free air come back! Breath the breath of heroes."
Obviously, romain rolland would calibrate the time warp with heroism. For romain rolland, the true hero, the true greatness is pain and solitude, the struggle of the self with the invisible. In the same quote he also said, "I am not a hero who is a man of thought or power, but a man of great heart." He is a soul, captured the hero is pain to overcome hardships as a shiny scale to measure the hero, and his celebrity biography is revealed three suffering hero's mind in human history biography. They were the great German musicians of the 9th century, Beethoven, the famous Italian sculptor Michelangelo and the Russian literary giant Leo Tolstoy.
He wrote at the end of the Beethoven revolution: "an unhappy man, poor, crippled, lonely, a man of pain, the world does not give him pleasure, but he creates joy to give to the world; He USES his suffering as a joy, as he tells it with his words, the motto of all the brave souls: "joy in pain." "Indeed," for joy with pain "romain rolland tracking of Beethoven's life view of fate, the words make up the" Beethoven turn "internal tension and fascinating ideological appeal.
What supports Beethoven is the quality that does not bow to the imperial power, is not the determination that is bought by money, it is the courage to strangle destiny's throat! It is with these extraordinary mental powers that Beethoven has reached the most sober grasp of life, over the myriad of life's perilous peaks.
This is the eternal spirit that Roman Roland left us in the biography of the famous!
2.1 人员状况
省直林局森林消防队现有队员 591 名,由两局部组成:一是从各林场抽调在编人员 132 名,二是暂时招聘人员 459 名。其中暂时招聘人员经各林局自行招聘招录,均为林区职工子女。
2.2 工资及“五险一金”状况
森林消防专业队队员 9 大林局月均匀工资为1 832.20 元。最低为 1 440.10 元(黑茶山林局),最高为 2 658.30 元(杨树林局)。9 大林局全年需发放工资1 363 万元。森林消防专业队“五险一金”交纳状况各局不一。主要交纳养老、医保、工伤和不测保险,失业、生育和住房公积金没有交纳。以太岳山林局为例,缴费基数为 2 320 元,单位年交养老金 5 568 元,医疗保险 1 809.60 元,工伤保险 139.20 元,生育保险139.20 元,合计 7 752 元。9 个局需交纳 373 万元(单位)。
2.3 运转费用及林局财务支出
森林消防专业队除上述队员工资和各项保险金外,日常运转费用也是一笔不少的开支,诸如水、电、暖,火灾扑救、配备维护、日常锻炼等等。据初步统计,9 个局全年共需公用经费 683.56 万元。假如连同工资和“五险一金”三项 9 个局共需 2 419.60 万元。
2.4 配备状况
消防队配备简单,就是一些运兵车、指挥车、对讲机、车载电台以及灭火机械,如风力灭火机、背负式水枪、2 号扑火工具、灭火弹等,有几个林局装备了高压喷水雾水枪、灭火炮、小型水车、油锯等设备。
2.5 消防效果
各局自成立森林消防专业队之后,相继组建了指导班子,建立营房,在配备简单的状况下,也强化锻炼,依照准军事化目的增强队伍建立,树立了一支听指挥、守纪律,招之能来、来之能战、战之能胜的森林消防专业队。据统计,各局建队以来参与林区救火1 081 次,其中社会救火达 90%以上,本局还不到10%.如五台山林局共救火 53 次,其中社会救火达50 次,本局只要 3 次;大岳山林局共救火 59 次,其中社会救火 56 次,本局也仅有 3 次。
(1)政府应加大投资。首先要保证科学技术推行部门的经费需求,从科学养殖技术开端提高农民的消费力,经过科学养殖技术的投入使农民控制一定的专业学问和养殖技术,并且开设养殖技术咨询指导部门,使养殖户遇到问题和艰难随时有能够处理的中央。同时,配套中省市对畜牧养殖业的无偿补助资金,无息贷款,以奖代补资金恰当加大中央政府的投资力度。在项目上选择投资对象时尽量布置给实真实在的养殖大户,经过对局部养殖户的支持和示范能够起到带动周边开展的效果,只要科学技术的推行与扶持资金配套施行才干使科学技术更好地推行,广阔养殖户才干获取更大利益。
(2)提高养殖技术推行人员的.素质。提高养殖技术推行人员的素质不能仅仅靠技术人员自我的主动学习,一定要送进来培训,将现有人员送到专业技术学校短训,回来后再到养殖企业帮扶理论。政府部门要经常组织科技人员和养殖大户代表,深化到各乡镇进行专题讲座、科技培训和经历引见,提高广阔农民科技程度。充沛发挥县职业中专、县劳动力培训基地、县播送电视农广校等作用,积极展开“阳光工程”培训。适时约请专家剖析国内外畜牧业开展的趋向,灌输学问,开阔视野,加强自信心。使得技术推行人员无论是从理论操作还是从学问层面上都可以满足现代技术推行人员的素质请求。同时要提高畜牧养殖技术推行人员的薪酬待遇,从而吸收更多高素质的人才参加到科技推行的队伍中来。
(3)改良现有推行方式。将养殖技术的推行由被动式转化为主动式,在新建养殖场项目审批时必需有畜牧技术人员的签字,并且全程担任监视建场的过程,将科学技术从源头就渗入,根绝不合理的状况发作。清算整理现有养殖场,严厉依照科学养殖规程操作,消费才能低的,对环境污染的限期整改,达不到规范的一概关停。保证每个养殖场必需有专业技术人员签约指导,否则不予思索政策扶持。
(4)加大科学养殖技术的宣传力度。采取集中培训与个别指导相分离,新闻媒体与宣传画册共应用的办法,把科学养殖技术的学问提高到每个养殖户。总之,科学养殖技术的推行不是一个人,一个部门的事情。为了更好地推行畜牧养殖的新技术,政府不但要加大对科学养殖技术推行部门及养殖户的资金投入,而且在提高畜牧养殖技术人员素质的同时还要号召乡村养殖户积极学习科学养殖新技术,并应用到实践的养殖工作当中,只要这样才干更好地开展科学养殖技术,给乡村养殖户带来实真实在的效益,才干真正表现科学技术是第终身产力。
The biography of the famous is composed of the famous French writer romain rolland, the biography of Michelangelo and the biography of Tolstoy, all of which were created in the early twentieth century. These three are famous people all over the world, but they do not give in to their fate and fight against their fate.
The first was Beethoven, a German musician who was born poor and dropped out of school. His life was rough and he was brave to fight his fate. His only family had failed him, and he was badly hit, but he survived. The great musician wrote an immortal masterpiece after hearing the deaf. He conquered the disease and overcame the difficulty. Beethoven was successful because of his spirit, unwilling to yield to his fate, and his spiritual values.
The second was Michelangelo, an Italian composer. He was born to a richer family in Florence. He has a high culture and artistic foundation. He spent his life working for the church. And his family kept asking him for money, and Michelangelo never refused their demands. The Pope had erected a monument to himself, which made Michelangelo less than his ideal. He encountered many difficulties in his life. He insisted that he lived to be in his seventies for his own ideal. Only a man with dogged perseverance like Michelangelo will succeed.
The third is Leo Tolstoy, a Russian writer. Tolstoy was born with a silver spoon in his mouth. He has a happy family. He has a high literary talent. He had been successful before, but he didn't care about what he had. He would not enjoy life, he would not spend his life, he would like to reflect the value of his life through human beings. Tolstoy was one of those people who let us see the different sides of the writer, the kind of inner shock that made me feel a lot.
This book tells us to fight our fate bravely, as long as you don't give in to your destiny, one day you will change your fate. There is an old saying that "destiny is in your hands".
提升企业内部审计机构的位置,取决于企业良好的内部环境。故此,企业高层必需做好以下几个方面的工作:
(一)合理设置内部审计机构,从而加强内部审计的权威性和独立性。企业内部审计机构所具有的独立性位置,是企业审计机构的审计人员可以客观公正地调查企业内部各部门的详细工作和向企业高层照实报告调查所得状况的根本保证。
上市企业审计机构审计的独立性是指审计机构中的审计人员在对企业的相关职能部门进行审计时,不参与到被审计的相关职能部门的消费活动和运营活动之中;不与被审计的相关职能部门发作任何的利益关系。事实证明:企业内部健全与完善的管理构造能够有效推进和有效促进企业内部审计机构工作的正常运转。所以,上市企业必需采取下列主要措施有效推进和促进上市企业内部审计机构的正常运作和审计职能的超凡发挥:合理设置内部审计组织机构。
探究合适本身特性的审计机构设置形式,依据本身需求树立内部审计组织机构。例如,范围较小并且尚未树立标准的公司制的企业,普通都会面临人员装备缺乏等问题,可设置2~3名专职内部审计人员,直承受总经理指导;业务比拟单纯、范围比拟小的上市企业,能够设置单独的企业内部审计部门;综合性业务多、范围比拟大的上市企业,能够在上市企业的董事会下属再设置企业内部审计部门;改良审计技术。
内部审计范畴正在不时融入管理审计、经济义务审计、工程项目审计、质量控制审计和管理作弊审计等边缘学科,由此可见,上市企业的内部审计机构能够推进和促进企业内部组织构造的疾速完善,能够推进和促进企业内部财务信息的定期披露。
正由于如此,上市企业的内部审计机构必需逐渐完成企业内部审计过程的三个转变:第一,从传统的事后审计转变为事前审计、事中审计和事后审计相分离;第二,从传统的静态审计转变为动态审计与静态审计相分离;第三,从传统的现场审计转变为远程审计与现场审计相分离。
(二)调整审计范围和重点,继而转变内部审计职能。面对上市企业内部审计机构一日千里的开展和变化,我国上市企业必需疾速调整企业内部审计机构的审计中心和审计范围:第一,企业内部审计机构审计必需涵盖企业运营的各个环节和企业的各个管理层面;第二,企业内部审计机构审计必需以审计企业的经济效益为中心;第三,企业内部审计机构审计必需考核和评价企业的内控制度;第四,企业内部审计机构审计必需考核和评价企业的风险控制才能;第五,企业内部审计机构审计必需对企业各部门展开事前、事中、事后的考核和评价。目前,在全球企业中企业的内部审计制度正在逐渐健全和完善。
在这种态势之下,上市企业中传统的“监视导向型”内部审计形式曾经与一日千里的上市企业的内部审计形式格格不入。而我国上市企业传统的落后的内部审计机制要走出窘境,就必需努力做到以下几个方面:第一,疾速由传统的“监视导向型”企业内部审计形式转变为先进的国际型的“服务导向型”企业内部审计形式;第二,聚焦于上市企业内部审计机构的“服务”功用,明白上市企业内部审计部门除了精确地疾速地向上市企业的高层管理者报告审计中发现的问题之外,还要针对在审计中发现的问题向企业高层提出良好的倡议,辅佐上市企业高层管理者做好上市企业的管理和监控工作,提高上市企业的经济效益。
(三)拓宽审计范畴。我国上市企业为顺应内部审计工作重心转变的需求,必需充沛应用企业内部审计机构对企业各部门消费和对企业各部门运营的熟习水平,充沛应用企业内部审计机构相对独立的组织位置等,逐渐扩展对企业各部门各环节的审计范围,逐步健全和逐渐完善企业内部审计机构的审计形式,公正客观地评价上市企业在消费和运营管理过程中存在的详细问题,为上市企业的高层管理者提供处理上市企业中存在问题的根据。
与此同时,我国上市企业的内部审计重点还应该疾速进行下列几个方面的转变:一是我国上市企业的内部审计重点必需向企业的价值增值审计方向转变;二是我国上市企业的内部审计重点必需向企业的战略审计方向转变;三是我国上市企业的内部审计重点必需向企业的风险审计方向转变;四是我国上市企业的内部审计重点必需向企业的管理作弊审计方向转变。
(四)完善公司内部控制规范。我国很多上市于美国的企业,已依据美国上市企业内部审计中的COSO 风险管理框架构建起了十分完善的上市企业内部审计机制,并承诺公司内部控制的有效性。我国上市企业必需经过上市企业的外部审计师对上市企业的内部组织进行全面的、多层面的审核后,我国上市企业才干向本上市企业外部发布本上市企业的内部控制审核报告。目前,我国财政部正在为在我国外乡的上市企业和非上市企业制定合适于我国上市企业内部管理的相关条例。依据相关公司管理原则请求,我国上市企业内部审计协会必需尽快制定合适于我国上市企业内部管理的相关条例,我国注册会计师协会也必需尽快修订和制定合适于我国上市企业内部管理的相关条例。
(五)健全内部管理体系。我国上市企业的高层管理者必需疾速纠正对上市企业内部审计机构的成见,全面理解我国上市企业内部审计机构在辅佐上市企业高层管理者管理本企业中发挥的宏大作用,赋予我国上市企业内部审计机构应有的职权和位置。与此同时,消费范围大、业务运营多的大型上市企业必需树立、健全和完善独立的上市企业内部审计机制,充沛自创欧美国度特别是美国、英国、法国等国度上市企业的内部审计机构形式,充沛发挥我国上市企业内部审计机构在企业内部审计中的宏大职能与严重作用,及时发现我国上市企业消费过程和运营过程中存在的问题,辅佐我国上市企业高层管理者管理好我国的上市企业。我国传统的上市企业内部审计,历来都是以高高在上的检查者形象呈现在我国上市企业的各个部门中。
可是,如今面对我国上市企业一日千里的外部环境,我国传统的上市企业内部审计机构中的审计工作者必需转变观念,必需充沛认识到我国上市企业内部审计机构在辅佐我国上市企业高层管理者管理企业时所发挥的宏大作用,疾速顺应我国上市企业内部组织管理的需求,疾速转换上市企业内部审计机构的审计职能,扩展上市企业内部审计机构的审计范围,变革上市企业内部审计机构的审计技术,提升上市企业内部审计机构的审计价值,革新上市企业内部审计机构的审计形式,优化我国上市企业内部审计机构的构造等。
此外,我国的上市企业还必需保证我国上市企业内部审计机构的独立性以及在上市企业中的组织位置,充沛应用我国上市企业内部审计机构与上市企业董事会、上市企业外部审计等之间的互补关系,有效推进和有效促进我国上市企业的内部组织管理。
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