With the progress of society and the development of the times, a new situation has emerged in the economic development of our country. Many enterprises are also increasingly competitive for market share. Enterprise ac...With the progress of society and the development of the times, a new situation has emerged in the economic development of our country. Many enterprises are also increasingly competitive for market share. Enterprise accounting plays an irreplaceable role in the development and operation of enterprises. However, only by organically integrating enterprise financial accounting and management accounting with different work contents can enterprise efficiency be better improved. However, how to better integrate corporate financial accounting with management accounting is a problem we must explore. Under the current new economic development situation, enterprises need to constantly reform themselves to better adapt, among which new requirements are put forward for accounting integration. Only by continuously promoting the integration of enterprise financial accounting and management accounting can the internal structure of the enterprise be better optimized for better operation and the comprehensive competitiveness of the enterprise under the new economic development situation be improved.展开更多
Under the requirement of high-quality development, the research method of integrated model planning for offshore oil and gas exploration and development suitable for the western South China Sea is put forward. Based o...Under the requirement of high-quality development, the research method of integrated model planning for offshore oil and gas exploration and development suitable for the western South China Sea is put forward. Based on the new round of resource evaluation and exploration and development research in the western South China Sea, the in-depth research on underground oil and gas resources, surface development facilities, external factors and economic indexes are carried out to clarify the industrial layout of oil and gas development. The potential and prospect of oil and gas exploration and development were implemented, and the main external factors and corresponding measures affecting the planning were clarified in this paper. The economic evaluation model suitable for the region is established based on the analysis of internal rate of return, comprehensive barrel oil cost, critical price, financial net present value and other important indicators, and a set of planning and research methods suitable for the integration of exploration and development in the western South China Sea is finally formed. This method has been applied to the replacement reserve study of Weizhou X and Weizhou Y oil fields. It is found that the planned reserves and production are consistent with the actual ones, and good practical results have been achieved.展开更多
Coal measure gas is broadly defined as all natural gas occurring in coal measure strata while narrowly defined as the coalbed methane(CBM)in coal beds and the natural gas in the adjacent tight sandstone reservoirs.In ...Coal measure gas is broadly defined as all natural gas occurring in coal measure strata while narrowly defined as the coalbed methane(CBM)in coal beds and the natural gas in the adjacent tight sandstone reservoirs.In this paper,the accumulation characteristics and control factors of narrowly defined coal measure gas in China were analyzed from the aspects of source rock distribution,coalesandstone combination type,sedimentary facies and closed system to improve CBM development benefit.And the following research results were obtained.First,there are various coalesandstone combination relationships in coal measure strata of coal bearing basins in China.Second,the widely-distributed source rocks provide sufficient gas sources for the enrichment of coal measure gas.Third,sedimentary facies dominate the combination relationships of sourceereservoirecaprock assemblages of coal measure gas,so the inborn material base of coal measure gas accumulation is formed.The sedimentary systems of fluvial facies and delta facies are the most favorable sedimentary facies for the paragenesis and accumulation of coal measure gas for their coal beds and sandstones are developed.Fourth,the closed system controls the whole process of generation,enrichment and accumulation of CBM(coal measure gas).Three types of coal measure gas reservoirs are identified:self-source and self-reservoir CBM reservoirs,paragenetic CBMesandstone gas reservoirs,coal-derived sandstone gas reservoirs,among which the first type is currently the main target of CBM exploration and development.Finally,the next exploration direction of coal measure gas was pointed out as follows.First,the exploration and evaluation of coal measure gas shall be focused on the giant basins with abundant coal measure gas,such as Qinshui,Ordos,Junggar,Hailar and Jixi.Second,coal measure gas reservoirs shall be explored specifically based on different types.It is necessary to carry out CBM exploration in the self-source and self-reservoir CBM enriched zones in the shallow layers,integrated exploration of CBM and sandstone gas in the paragenetic CBMesandstone gas reservoirs in the deep layers,and sandstone gas exploration in coal-derived sandstone gas reservoirs.展开更多
In the field of contemporary sculpture creation,the rich culture and historical depth of Chinese ethnic minorities have attracted the widespread attention of artists.These creations not only emphasize external feature...In the field of contemporary sculpture creation,the rich culture and historical depth of Chinese ethnic minorities have attracted the widespread attention of artists.These creations not only emphasize external features such as ethnic costumes,totems,or life scenes but also touch deep spiritual contents including historical stories,religious beliefs,and living habits of ethnic minorities.This paper discusses the integration process of Chinese ethnic minority themes in figurative sculpture creation and the inheritance of the profound spirit of ethnic groups in this process.At the same time,this paper also places the diversified expression and innovative practice of these themes in sculpture art in the context of the new era for investigation and explores the far-reaching influence of its development on promoting cultural inheritance and artistic innovation.展开更多
文摘With the progress of society and the development of the times, a new situation has emerged in the economic development of our country. Many enterprises are also increasingly competitive for market share. Enterprise accounting plays an irreplaceable role in the development and operation of enterprises. However, only by organically integrating enterprise financial accounting and management accounting with different work contents can enterprise efficiency be better improved. However, how to better integrate corporate financial accounting with management accounting is a problem we must explore. Under the current new economic development situation, enterprises need to constantly reform themselves to better adapt, among which new requirements are put forward for accounting integration. Only by continuously promoting the integration of enterprise financial accounting and management accounting can the internal structure of the enterprise be better optimized for better operation and the comprehensive competitiveness of the enterprise under the new economic development situation be improved.
文摘Under the requirement of high-quality development, the research method of integrated model planning for offshore oil and gas exploration and development suitable for the western South China Sea is put forward. Based on the new round of resource evaluation and exploration and development research in the western South China Sea, the in-depth research on underground oil and gas resources, surface development facilities, external factors and economic indexes are carried out to clarify the industrial layout of oil and gas development. The potential and prospect of oil and gas exploration and development were implemented, and the main external factors and corresponding measures affecting the planning were clarified in this paper. The economic evaluation model suitable for the region is established based on the analysis of internal rate of return, comprehensive barrel oil cost, critical price, financial net present value and other important indicators, and a set of planning and research methods suitable for the integration of exploration and development in the western South China Sea is finally formed. This method has been applied to the replacement reserve study of Weizhou X and Weizhou Y oil fields. It is found that the planned reserves and production are consistent with the actual ones, and good practical results have been achieved.
基金supported by the National Major Science and Technology Project“Selection of optimal large-scale development blocks of medium-/low-rank CBM”under“Development of large oil and gas fields and CBM”(No.2016ZX05041-002,2016ZX05041-004,and 2016ZX05041-005).
文摘Coal measure gas is broadly defined as all natural gas occurring in coal measure strata while narrowly defined as the coalbed methane(CBM)in coal beds and the natural gas in the adjacent tight sandstone reservoirs.In this paper,the accumulation characteristics and control factors of narrowly defined coal measure gas in China were analyzed from the aspects of source rock distribution,coalesandstone combination type,sedimentary facies and closed system to improve CBM development benefit.And the following research results were obtained.First,there are various coalesandstone combination relationships in coal measure strata of coal bearing basins in China.Second,the widely-distributed source rocks provide sufficient gas sources for the enrichment of coal measure gas.Third,sedimentary facies dominate the combination relationships of sourceereservoirecaprock assemblages of coal measure gas,so the inborn material base of coal measure gas accumulation is formed.The sedimentary systems of fluvial facies and delta facies are the most favorable sedimentary facies for the paragenesis and accumulation of coal measure gas for their coal beds and sandstones are developed.Fourth,the closed system controls the whole process of generation,enrichment and accumulation of CBM(coal measure gas).Three types of coal measure gas reservoirs are identified:self-source and self-reservoir CBM reservoirs,paragenetic CBMesandstone gas reservoirs,coal-derived sandstone gas reservoirs,among which the first type is currently the main target of CBM exploration and development.Finally,the next exploration direction of coal measure gas was pointed out as follows.First,the exploration and evaluation of coal measure gas shall be focused on the giant basins with abundant coal measure gas,such as Qinshui,Ordos,Junggar,Hailar and Jixi.Second,coal measure gas reservoirs shall be explored specifically based on different types.It is necessary to carry out CBM exploration in the self-source and self-reservoir CBM enriched zones in the shallow layers,integrated exploration of CBM and sandstone gas in the paragenetic CBMesandstone gas reservoirs in the deep layers,and sandstone gas exploration in coal-derived sandstone gas reservoirs.
文摘In the field of contemporary sculpture creation,the rich culture and historical depth of Chinese ethnic minorities have attracted the widespread attention of artists.These creations not only emphasize external features such as ethnic costumes,totems,or life scenes but also touch deep spiritual contents including historical stories,religious beliefs,and living habits of ethnic minorities.This paper discusses the integration process of Chinese ethnic minority themes in figurative sculpture creation and the inheritance of the profound spirit of ethnic groups in this process.At the same time,this paper also places the diversified expression and innovative practice of these themes in sculpture art in the context of the new era for investigation and explores the far-reaching influence of its development on promoting cultural inheritance and artistic innovation.
