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基于“物有所值”理念构建中央部门项目预算评审体系 被引量:3
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作者 成丽莉 《管理会计研究》 2019年第3期7-16,86,共11页
本文从预算评审的理论基础及"物有所值"理念的内涵分析出发,借鉴世界上大多数国家在开展预算评审时强调"物有所值"理念的重要性,分析了当前我国中央部门项目预算评审存在的问题,提出了引入"物有所值"理... 本文从预算评审的理论基础及"物有所值"理念的内涵分析出发,借鉴世界上大多数国家在开展预算评审时强调"物有所值"理念的重要性,分析了当前我国中央部门项目预算评审存在的问题,提出了引入"物有所值"理念构建部门项目预算评审的基本思路,设计了评审指标,构建部门项目预算评审体系,并对进一步完善中央部门项目预算评审进行了思考。 展开更多
关键词 物有所值 中央部门预算 预算评审
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Effect of Land Use Pattern on Mineralization of Residual C and N from Plant Materials Decomposing Under Field Conditions 被引量:1
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作者 chenglili WENQIXIAO 《Pedosphere》 SCIE CAS CSCD 1998年第4期311-316,共6页
Four kinds of plant materials (astragalus, azolla, rice straw and water hyacinth) were allowed to decompose for 10 years in two soils with different mineralogical characteristics in fields under upland and submerged c... Four kinds of plant materials (astragalus, azolla, rice straw and water hyacinth) were allowed to decompose for 10 years in two soils with different mineralogical characteristics in fields under upland and submerged conditions. Greater amounts of C and N from azolla were retained in soils throughout the 10-year experimental period compared to those from the other plant materials. The residual C Of all the plant materials in the two soils under upland conditions mineralized st rates corresponding to half-lives between 4.4-6.6 years,while the corresponding figures for thine under submerged conditions were between 6.5-13.1 years. Minerallization of residual organic N followed the same pattern as residual C. Compared to residual C, however, the mineralization rates of residual organic N in most cases were significantly lower and the percentages of added N regained in sons were higher. More N from plat materials was retained in the yellow-brown soil than in the red soil, but no consistent differences in the amounts of C from plant materials and in the mineralization rates of both residual C and residual organic N between the two soils could be found. 展开更多
关键词 HALF-LIFE MINERALIZATION residual C residual organic N
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A Modified HF-Kjeldahl Method for Determining Total Nitrogen in Soil 被引量:1
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作者 CHENBIYUN chenglili 《Pedosphere》 SCIE CAS CSCD 1997年第4期375-378,共4页
关键词 fixed ammonium Kjeldahl-HF method total nitrogen
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Estimation of N_2 Fixation by Some Legumes Using ^(15)N-Labelled Soil in Greenhouse Experiment
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作者 WENQIXIAO chenglili 《Pedosphere》 SCIE CAS CSCD 1996年第4期321-327,共7页
Pot experimeats were carried out to estimate N2 fixation by vetch, milk vetch, sickle alfalfa and broadbean in pure stand using a 15N-labelled soil. Winter wheat was used as the non-fixing control. The 15N-labelled so... Pot experimeats were carried out to estimate N2 fixation by vetch, milk vetch, sickle alfalfa and broadbean in pure stand using a 15N-labelled soil. Winter wheat was used as the non-fixing control. The 15N-labelled soil used was prepared by growing corn-wheat-corn successively on a nearly organic-matter-free Xiashu loess supplemented with adequate amounts of (15NH4)aSO4, P, K and micronutrients, then incorporating these 15N-labelled plant msterials into the soil after each harvest, and allowing the plant materials to be decomposed aerobically for 410 d after incorporation of the plant material of the third crop. The 15N enrichment of wheat plant-N varied slightly with organs,with a maximum difference of 9.8%. Based on 15N enrichment of soil N inferred from the mean value of the 15N enrichment in different organs of wheat 79%-91% of total N in the tops and 67%-74% of total N in the roots of legumes studied were derived from atmosphere. Estimate by isotope dilution method was in good agreement with that by the conventional difference method provided values obtained by the latter were corrected for seed N, and also with that from the measurement of N accumulated in the tops of the legumes. 展开更多
关键词 isotope dilution method legumes N_2 fixation  ̄(15)N-labelled soil
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Difficultly Extractable Fixed Ammonium in Some Soilsof China
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作者 CHENBIYUN chenglili 《Pedosphere》 SCIE CAS CSCD 1999年第2期185-188,共4页
Ninety-three soil samples and 19 sedimentary rock samples collected from 21 provinces of China wereanalyzed for their contents of fixed ammonium and total N by Kjeldahl-HF method. Results showed thatamount of difficul... Ninety-three soil samples and 19 sedimentary rock samples collected from 21 provinces of China wereanalyzed for their contents of fixed ammonium and total N by Kjeldahl-HF method. Results showed thatamount of difficultly extractable fixed ammonium (the fixed ammonium that is not determinable by Kjeldahlprocedures commonly used for soils) in soils ranged from 0 to 202 mg kg--1. It was generally more than50 mg kg--1 in soils in Chanaii and Thrpan districts, Xinjiang, accounting for 3.2%~36.8% with an averageof 13.9% of the total N. For some Orthents derived from purple shale and purple sandstone in Sichuan andHunan provinces and Chao soils derived from secondary loess in Henan Province and Ningxia AutonomousRegion it was generally around 30 mg kg--1 , accounting for 4%~7% of the total soil N, and for most of therest of soils studied, with the exception of some subsoils, no or trace difficultly extractable fixed ammoniumcould be detected. It was suggested that the difficultly extractable fixed ammonium was originated fromParent rock, and for slightly weathered soils derived from parent materials rich in this form of N the Kjeldahlmethod might give underestimation of total soil N. 展开更多
关键词 difficultly extractable fixed ammonium fixed ammonium parent rock
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Nitrogen Forms of Maillard Polymers Derived from Xylose and ^(15)N-Labelled Glycine
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作者 chenglili WENQIXIAO 《Pedosphere》 SCIE CAS CSCD 1997年第3期199-206,共8页
Water-soluble, nondialyzable Maillard polymers were prepared by reacting D-xylose with 15N-glycine (and/or glycine) at 68 ℃ and pH 8.0 at equimolar concentrations of 1, 0.5 and 0.1 mol L-1, respectively,for 13 days a... Water-soluble, nondialyzable Maillard polymers were prepared by reacting D-xylose with 15N-glycine (and/or glycine) at 68 ℃ and pH 8.0 at equimolar concentrations of 1, 0.5 and 0.1 mol L-1, respectively,for 13 days and partitioned into acid-insoluble (MHA) and acid-soluble (MFA) fractions. The nitrogen forms in these polymers were studied by using the 15N cross polarization-magic angle spinning nuclear magnetic resonance (CPMAS NMR) technique in combination with chemical methods. The 15N nuclear magnetic resonance (NMR) data showed that while the yield, especially the MHA/MFA ratio, varied considerably with the concentrations of the reactants, the nitrogen distribution patterns of these polymers were quite similar.From 65% to 70% of nitrogen in them was in the secondary amide and/or indole form with 24%~25% present as aliphatic and/or aromatic ammes and 5% to 11% as pyrrole and/or pyrrole-like nitrogen. More than half (50%~77%) of the N in these polymers were nonhydrolyzable. The role of Maillard reaction in the formation of nonhydrolyzable nitrogen in soil organic matter is discussed. 展开更多
关键词 Maillard polymer nitrogen form ^(15)N cross polarisation-magic angle spinning nuclear magnetic resonance (CPMAS NMR)
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Study on Nitrogen Forms in Phenolic Polymers Incorporating Protein by ^(15)N CP-MAS NMR
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作者 chenglili WENQIXIAO 《Pedosphere》 SCIE CAS CSCD 1996年第2期97-106,共10页
Phenolic polymers synthesized by reactions of p-benzoquinone with 15N-labelled protein or(15NH4)2SO4 were studied by using 15N CP-MAS NMR technique in combination with chemical approaches.Results showed that more than... Phenolic polymers synthesized by reactions of p-benzoquinone with 15N-labelled protein or(15NH4)2SO4 were studied by using 15N CP-MAS NMR technique in combination with chemical approaches.Results showed that more than 80% of nitrogen in quinone-protein polymers was in the form of amide with some present as aromatic and/or aliphatic alone and less than 10% of nitrogen occurred as heterocyclic N.The nitrogen distribution in the non-hydrolyzable residue of the quinone-protein polymers was basically similar to that of soil humic acid reported in literature with the exception that a higher proportion of N as heterocyclic N and aromatic amine and a lower proportion of N as amide and aliphatic amine were found in the former than in the latter. More than 70% of total nitrogen in quinones(NH4)2SO4 polymer was acid resist ant,of which about 53% occurred as pyrrole,nitrile and imino type N.The possible roles of the reactions of phenols or quinones with proteins in the formation of humic acid,especially the non-hydrolyzable nitrogen in humic acid,are discussed. 展开更多
关键词 humic acid  ̄(15)N NMR phenolic polymer
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