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农业文化遗产思维下的广西龙胜传统村落梯田景观保护与活化研究 被引量:2
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作者 彭颖 钟雯婧 梁盈章 《古建园林技术》 2023年第1期70-74,共5页
广西龙胜梯田始建于宋代,距今已有800多年历史为中国重要的农业文化遗产,且梯田的地形地貌特征已融入当地居民的生产生活方式与当地农业生产生活高度的融合。广西龙胜梯田除龙脊核心区域外的其他村落,因地处相对偏僻、梯田面积相对较小... 广西龙胜梯田始建于宋代,距今已有800多年历史为中国重要的农业文化遗产,且梯田的地形地貌特征已融入当地居民的生产生活方式与当地农业生产生活高度的融合。广西龙胜梯田除龙脊核心区域外的其他村落,因地处相对偏僻、梯田面积相对较小,空间分布相对分散等原因而被遗落在前一阶段的乡村振兴建设中未能对其农业遗产价值进行充分评估和保护利用,村落农业文化景观未被充分激活,现处于相对贫困状态。本文以上述村落样本——广西龙胜洋湾村为研究对象,探讨在农业文化遗产思维下,广西龙胜梯田非核心区域的民族传统村落梯田景观的保护与活化,探寻村落在乡村振兴建设背景下保护与活化发展之路径。 展开更多
关键词 农业文化遗产 龙胜梯田景观 保护与活化
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The Path and Construction of Accounting Audit for Optimizing Enterprise Financial Management
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作者 pengying 《外文科技期刊数据库(文摘版)经济管理》 2022年第8期115-118,共4页
In the management of enterprises, accountants predict the value activities of enterprises by mastering economic information, and promote enterprises to obtain corresponding economic benefits by recording and accountin... In the management of enterprises, accountants predict the value activities of enterprises by mastering economic information, and promote enterprises to obtain corresponding economic benefits by recording and accounting;Audit ensures the correctness, authenticity and legality of the capital flow direction of enterprises through verification and supervision. It is closely related to accounting and auditing, and they are independent of each other. From the perspective of improving the economic benefits of enterprises, their goals are the same. As far as the operation and management of enterprises are concerned, the role of accounting audit is to ensure the authenticity and reliability of the flow of enterprise funds by mastering the situation of enterprise funds, so as to find out the problems existing in the enterprise in time, give management suggestions, ensure the normal operation of all links of the enterprise, and enhance the economic benefits of the enterprise. 展开更多
关键词 accounting audit Enterprise finance MANAGEMENT Path construction
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