Essay代写：Financial management and tax planning

下面为大家整理一篇优秀的essay代写范文- Financial management and tax planning，供大家参考学习，这篇论文讨论了财务管理与纳税筹划。纳税筹划是企业财务管理的一个重要方面，企业的纳税筹划是由企业财务管理的目标决定的。由于在现实的财务环境中，客观上存在着税负不对称分布的问题，使得不同理财方案下企业未来的现金流出或流入的时间都存在着差异，这些差异又会进一步影响企业的盈利能力、偿债能力以及投资经营风险。作为财务管理的一个系统，纳税筹划应当服从于企业价值最大化的财务目标。标一致性，是二者实现融合的基本前提。

Tax planning is an important aspect of corporate financial management. Tax planning is determined by the goal of corporate financial management. Due to the objective asymmetric distribution of tax burden in the realistic financial environment, the future cash flow, outflow or inflow time of enterprises under different financial plans are different, which will further affect the profitability, debt paying ability and investment and operation risk of enterprises. The relationship between them is briefly described.

Tax planning is an important aspect of corporate financial management. Tax planning is determined by the goal of corporate financial management. Because in the real financial environment, the asymmetric distribution of tax burden question objectively, make enterprise under different scenarios of future flows of cash flow, or the time there is a difference, these differences will further affect the enterprise's profit ability, debt paying ability and risk investment management, for the taxpayer, tax payment is the enterprise cash outflows, and no income items and at the same time. In this sense, saving tax expenditure is equal to directly increasing the net income of taxpayers. From the perspective of taxpayers, it is reasonable to actively carry out tax planning, reduce tax expenditures and maximize the maintenance of their own economic interests. At the same time, it is also an important link of financial management.

As a system of financial management, tax planning should be subordinated to the financial goal of enterprise value maximization. Standard consistency is the basic premise of fusion.

Financing, investment, operation and income distribution are closely related to tax planning in financial management. In the process of investment and financing, how to choose the best way, channel and structure on the basis of reducing the cost of investment and financing must be carried out within the legal scope of the tax law. For the business process, the production, supply and marketing of enterprises are involved in tax factors, and also inseparable from tax planning. In the process of income distribution, the way of distribution and the arrangement of making up for losses are directly restricted by the tax law and must be planned within the scope allowed by the tax law.

In order to improve the market competitiveness and profitability of enterprises, the tax burden of enterprises should not be taken into account, and the constraint of tax laws on the economic development of enterprises should not be ignored. This is because: the modern enterprise financial management goal realization, requests the enterprise to reduce the cost to the greatest extent including the tax burden; The financial management objectives of modern enterprises should be conducive to the growth of long-term interests of enterprises and the state, and the distribution relationship between enterprises and the state should be straightened out. The modern enterprise financial management goal is the strategic goal and the tactical goal organic union, requests the enterprise must take into account the long-term interest and the short-term interest when chooses the tax payment plan. Only through scientific tax planning can we support the realization of financial management objectives of modern enterprises to a greater extent.

In corporate finance, the four decision-making parts of financing, investment, production and operation and profit distribution are directly or indirectly affected by tax, and tax planning runs through all fields of corporate financial decision-making. The practical influence of tax planning on enterprise financial management.

Any decision of financial management plays an important role in the survival and development of enterprises. The relationship between financial management and other management of enterprises is increasingly close and permeates all aspects of enterprise management. Financial management is at the center of the enterprise management.

Tax planning can effectively supervise the financial tax situation and avoid risks to the company's financial management.

As it is the business department that really generates tax, the financial department only performs the duty of accounting and paying tax. Therefore, through tax planning, tax payment can be controlled from the source of business occurrence and the responsibility of tax payment can be defined to each responsible department. Tax planning should be carried out, starting from the source of responsibility, and the responsibility should be subdivided into every department, even every responsible person, and infiltrated into every management level, so as to make the company's financial management transparent.

Tax planning is inseparable from the enterprise's accounting and financial management, it requires enterprise accounting personnel to be proficient in accounting standards and financial system, but also familiar with the current tax policy and tax law, the correct tax adjustment and tax planning. In this way, enterprises will inevitably require their accountants to improve their professional quality, so as to improve their financial management level.

General VAT payers tend to think that when purchasing goods from general taxpayers, not only the quality of goods is guaranteed, but also it is easy to obtain special VAT invoices, which will reduce the tax burden by deducting input tax from output tax in the future. But most people ignore an important indicator - price discount equilibrium point.

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Assignment代写：Characteristics of American political parties

下面为大家整理一篇优秀的assignment代写范文- Characteristics of American political parties，供大家参考学习，这篇论文讨论了美国的政党特征。美国政党发展于美国社会历史背景下，运作于美国政治体系中，因而具有与美国社会历史与政治体系相一致的独特性。美国政党产生后，由于受经济私有制、联邦政体以及美国资产阶级的多种思想文化的影响，使得美国政党逐步形成了与美国国情相适应的独特特征。

American political parties are born and developed in the social and historical background of the United States and operate in the political system of the United States. This paper mainly USES the analytical method of combining theory and demonstration to explore the characteristics of American political parties from the aspects of party pattern, party discipline, party members, party functions, party-mass relations, party-government relations, inter-party relations and party values. The characteristics of American political parties can be concluded from the analysis: multi-party coexistence, two-party pattern; Loose identification of party members, rapid change; Loose party discipline; Members of highly voluntary political party organizations; The main function of a political party is to run for office; The relation between the party and the masses takes the election as the link; Relatively independent and separate party-government relations; Relations between parties that compete, oppose and are not equal; Pragmatic party value orientation. However, Chinese political parties should treat the characteristics of American political parties dialectically rather than blindly copy and accept them completely.

In the United States, although many politicians such as before the founding of Washington, Jefferson and Madison and John Adams, the opposition party politics, the claims will be party excluded from the bourgeois political life in the United States, but after the founding of the United States, due to the restriction of the bourgeois system of private ownership is a basic, inevitably produced different asset class interests conflicts of interest and political differences, also makes the interests of the bourgeoisie within different factions. With the development of American politics, these factions evolved into modern political parties in the United States in the late 18th century. After the creation of modern political parties in the United States, due to the private ownership economy, the federal government, separation of powers, partition system, the two-party system, local autonomy tradition, the mature civil society, the integration of multi-ethnic immigration and American bourgeoisie of the so-called "freedom, democracy, equality," the influence of a variety of ideological culture, makes the United States parties gradually formed a unique characteristics corresponding to the national conditions. This paper will focus on analyzing the unique characteristics of American political parties.

In the political life of American political parties, there are many political parties, such as republican party, Democratic Party, populist party, progressive party, social labor party, American socialist party, liberal soil party, green party, temperance party, tea party and so on. However, the status and functions of the above parties in American political life are not the same, but there are obvious differences. Among republicans and Democrats is the main political parties in the political parties in the United States, the dominant political parties in the United States life, play the main function of the party, this mainly displays in: the two-party system in the United States in political life, republicans and Democrats came to power in turn, long-term firmly grasp and control the administrative heads of parliamentary seats, etc. For example, among the 32 presidents from 1853 to 2010, republicans held 20 and Democrats held 12. In the 110th congress, republicans and Democrats hold 49 seats in the 100-seat senate, and 201 and 232 seats in the 435-seat house. In the 111th congress, republicans and Democrats hold 43 and 57 seats in the 100-seat senate, and 178 and 256 seats in the 435-seat house of representatives. While the small parties other than the republican party and the Democratic Party play an important political role and play an important political function in the political life of American political parties. Mixing functions in two main political parties, have strong impact to them, forcing their policy can't go to extremes to the middle, however, these parties are just some of the party's political life, after all, the mainstream of smaller parties, not only few, small size, and strength, the strength is very weak, cannot form a peer in the fight against the republican and democratic Chambers power, so, their political parties in the United States in the life in a secondary position, play a minor role, played a very limited function of the party.

Identification of U.S. party members is lax. Freedom in general, party members to join the party, such as a citizen to identified as a party member, its application is very simple, almost do not need the formalities to join the party, just in campaign registration show his party intention, claimed that once he belongs to which party, and vote for the party candidate, can be identified with the party membership. In an election literacy quiz in Atlanta, the electoral authority responded to the question "how do I sign up for a political party?

American membership is changing fast. Generally speaking, if an American citizen wants to change his membership status from one party member to another party member, he shall not go through any formalities of party transfer, as long as he is registered as another party and votes for the other party at the time of election registration. If someone is now a republican, but in the next election registration as long as he registered as a democrat and voted for the Democratic Party, then his membership will immediately become a democrat from a republican identity; Still have kind of situation is: when a citizen, in a campaign, beginning may claim, registered as a republican or democrat, has the republican or Democratic Party membership temporarily, but before a formal vote, but he changed his mind, to register as democratic or republican party member, or did not register again but in the actual votes to the democratic or republican, this also is regarded as the civic party membership change, that is, from the republican or democratic identity change rapidly as Democrats or republicans identity. As William bora, a former us senator, once said: "a man who believes in every policy advocated by the Democrats, who believes in free trade, who believes in unconditional membership in the league of nations, who believes in state rights, will immediately become a republican if he supports the republican primary."

Firstly, party discipline in the United States is loose, which is reflected in the following aspects. Firstly, when voting is carried out in the government, the voting behavior of party members in the government is not strictly controlled by their own party. Second, when the candidates, they vote is highly free and can be either all the votes cast for their party candidate, can be selectively vote, such as in the governor's race, he may vote for the republican candidate, but in the state legislature or the parliamentary elections in some places, and he could instead voted for the democratic candidate, and vice versa, no interference; Three is the party platform without fixed basic platform, no unified party constitution and rules, there is no centralized and unified national organization, strong, no unified organization principles and the strict management regulations, as professor Cao Shaolian said, American political parties are "irrelevant party", "if if no party discipline". Therefore, party members should not abide by their own party discipline, nor should there be rewards or punishments for party discipline. Moreover, party members do not need to pay any party fees in the first place, do not have to work for the party, and rarely participate in discussions and activities organized by political parties.

Second, America's political parties are loosely organised. The United States is a federal country, in which power is divided at all levels of government, from the central to the local. States and counties have a high degree of local autonomy, and the national government has no administrative power over the state governments or the state governments over the county governments. It is on the basis of such decentralized administrative districts that the United States has set up various levels of electoral districts, and the two parties have established their own party organizations at all levels on the basis of various types of electoral districts. As electoral districts at all levels conduct elections independently, party organizations at all levels have to work independently, which leads to the formation of an organizational system of independent management of the two parties. American scholars point out: "why have our political parties been so fragmented? The main reason is that the constitution of our federal system determines our political system, which in turn determines the structure of government. Political parties are a prime example of this circular relationship. They are often organized around electing and holding public office. Because our federal system is based on the national - state - local system for elections and the establishment of officials, and our political parties are organized in the same system. "The bipartisan organizations are the product of America's unique political system. As long as the established principles of state sovereignty, federalism, local custom, legislative autonomy, regional autonomy, and decentralization are generally maintained, it will be difficult to establish strong, highly centralized party organizations in the United States.

Federalism in the United States establishes elections and offices on the basis of national -- state -- local -- grassroots constituencies. Therefore, American political parties also establish four levels of organizational structures on the same basis: the party's national congress and the national committee; State party conventions and state committees; Local party congresses and local committees; The party's primary constituency congress and constituency committee. From the above four levels of organizational structure, the form of American political party organization shows the "pyramid" structure. But essentially the party organization is inverted pyramid structure, like a multi-layer cake of each layer can be coming into its own as a political scientist, said: "although the party organization is a composed of party committees at all levels' pyramid ', but this does not mean that the pyramid is lower several level by the all levels of command and control", "national organization of political parties' floating 'on the state and local political quicksand. This is because in reality, the party is not a centralized management system, but the layers of decentralized management system, the relationship of between the party organizations at all levels is very loose, no subordinate relationship between the superior and the subordinate to each other or the relationship between the leadership and the leadership, there is no a top-down power chains, but each have their own independent space, has the responsibility and authority of the belongs to own, entirely within the confines of their functions and powers is coming into its own, more fragmented, not controlled by the party organization at the next higher level of intervention, the party organization at the next higher level in fact also have no right to direct orders to the next level party organizations. Even national party committee, but only by assigning the party's activities and can send delegates to the national congress, the state, local and district party organizations at the grass-roots level to exert certain influence, not the state, local and district party organizations at the grass-roots level direct order, not, local involvement and intervention of the state, district party organizations at the grass-roots level of daily affairs, can't and have no right to exempt from state and local, grassroots constituency party organization to select the position of party officials and party members.

Based on the above understanding, it can be said that there is almost no national political party in the United States, but only a coalition of state and local political parties, and a loose alliance between state party organizations and local organizations at all levels. As some American scholars said, "the national political parties in our country are only a loose alliance of the political parties in the autonomous states in organization. In 1841, there were 26 state party systems; now there are 50 state party systems. "The national political parties in the United States are the loose aggregation of state parties, and the state parties are an unfixed combination of individuals, groups and local organizations"; "America actually has 50 independent republicans and 50 independent Democrats"; "It's not so much a one-party system as a 50-state system."

Before the 1970 s, the United States election party organization has a strong organization and control function, and party organizations are often described as a "party machines", whose members are basically some full-time staff member of the party, but the reform of the political party in the 1970 s not only weakened the party organization "party machine" image, but also make the citizen of the United States is generally accepted that attend the party organizations to strengthen their communication with others and communication, can provide for them to participate in public life and public communication platform, can be in the future for them in politics, get some government post to create a condition, Therefore, American citizens are more and more willing to participate in political party organizations, and their volunteer activities are more and more frequent. Therefore, more and more part-time volunteers are employed in political party organizations. For example, scholar li luqu pointed out that the leaders and staff of grassroots party organizations in the United States are mostly temporary volunteers. Surveys also show that most local party organizations in the United States are made up of volunteers, including their chairmen and committees. For example, in 1995, the republican organization in Florida included several full-time staff and a group of part-time volunteers, and the democratic organization in Florida included four volunteers. Zhou shu, an academic, said that American political parties can operate successfully without a large number of full-time staff mainly because they attract many party activists who volunteer for them. A five-member delegation led by wang yicheng, director of the institute of political science at the Chinese academy of social sciences, visited the republican headquarters in talbot county, Maryland. The chairman of the executive committee introduced himself by saying that he was the boss of his own company and it was his duty to work for the party. He spends two to three hours a week doing party work, 30 hours a week during the election, and the rest of the time flying around and doing business in his private company.

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Turnitin查重与降重

想必在国外留学的小伙伴，都对Turnitin无比熟悉。没错，因为Turnitin是很多国外大学使用的查重系统，大家的每一份论文作业，几乎都得经过Turnitin查重，所以大家必须要了解Turnitin是怎么进行查重的，以及降低重复率的一些方法。下面51due代写平台就为大家讲解一下。

Turnitin查重的检测原理是：通过用户上传文稿与Turnitin海量的云端数据库和网页进行相似性的比对，并可以快速得到一个相似性评分同时在“原创性报告”上面生成段落和句字相似性评分，并注明抄袭来源。

Turnitin & Turnitin UK的区别

在功能上Turnitin和TurnitinUK两者是区别不大，唯一的区别在于数据库的涵盖范围。

Turnitin UK主要针对英国大学和在英国的其他学术机构，在英国留学的同学应该非常熟悉了，因为每一篇Essay和Paper都会提交到TurnitinUK系统，很多教授都是直接通过Turnitin系统打分，查询成绩。

另外，因为英式英语和美式英语使用习惯和用词的不同，Turnitin也因此分别设立了两个数据库。Turnitin主要针对北美和其他国家地区的大学。其中包括美国、澳洲、加拿大、 新加坡、新西兰等国家使用。

Turnitin查重安全性

Turnitin查重会收录吗？这是很多同学关心的问题。Turnitin查重账号只查询，不提交入库，100%不会被收录。我们采用邮件的形式发送Turnitin查重检测报告，只有您本人才可以下载。

但是，需要注意的是，学校使用的账号都是收录版，所以如果你把论文提交到学校账号检测都会收录，再次检测抄袭率就是100%了。

Turnitin查重检测报告（Turnitin Originality Report）怎么看

Turnitin查重报告最上方有一个总相似性指标，Similarity Index，是指论文最终的重复率，其中包含互联网来源、出版物和学生文稿。Internet Sources指的是互联网来源；Publications指的是报纸、期刊及其他出版物；Student Papers指的是之前学生提交过的论文。因为同一处文字需要同时在以上三个来源检测，三者存在交集，所以三者相加的结果要超过总相似性指标。

另外，各个句子，段落也会有相似性指标用彩色标注，蓝带(0%)，绿带(1-24%)，黄带(25-49%)，橘带(50-74%)，红带(75-100%)内。

带颜色的部分都是存在相似重复的，为了降低论文重复率，必须修改这些部分。Turnitin使用不同颜色的来源对应去匹配文章中的内容，并且生成一份简单明了的相似指数得分。

正文中的序号1、2、3与报告右侧的“Sources”的序号是一一对应的。

如何降低论文重复率？

1）培养一个良好的学术习惯，引用别人的内容，一定记得注明出处，引用的所有参考资料时，都应该清楚地标明是从哪篇文章中引用的，不然就是抄袭剽窃行为。特别需要注意的一点是，文章的主要论点需要经过自己思考得出，并且用自己的语言来表述。

2）熟读参考文献，彻底领会原文意思。写作的时候，把原文抛开，根据自己的理解来写。

3）使用老师要求的引用格式做引用，谨慎对待引用格式，对批注和参考文献马虎不得。所有借来之物都必须注明，包括直接引用，间接引用，改写或者某个作者的观点被你使用。关于英语论文中常见的引用格式，我们写了另外一篇文章给大家详细讲解：英文Essay常见引用格式模板及范文

4）尽量避免直接引用。直接引用的字数不超过总字数的10%为佳。多使用间接引用和paraphrase. Paraphrase是指把原文的意思根据自己的理解用自己的话说出来，而不是简单改几个词。

以上就是关于Turnitin查重的讲解以及降重的方法，如果大家写的论文重复率过高的话，那么就必须使用上面说的方法去降重。

如果大家觉得写英国论文还是有困难，那快来找我们英国论文代写机构吧，51due英国论文代写机构为你提供英国留学知识，专业辅导，还为你提供专业英国论文代写，需要找论文代写的话快来联系我们51due工作客服QQ：800020041或者wechat：Abby0900吧。

Paper代写：Sweet Red Bean Paste

本篇paper代写- Sweet Red Bean Paste讨论了《澄沙之味》。电影《澄沙之味》是日本著名的女导演河濑直美的作品，电影不仅反映了生活的无奈和人性的温暖，还从电影的拍摄技巧和所反映的自然主题来表现日本独特的自然观。在这种自然观影响下的日本人所具有的对自然的敬意，非常值得大家研究和学习。本篇paper代写由51due代写平台整理，供大家参考阅读。

Surrounded by sea, Japan has a long and narrow territory, an obvious maritime climate and frequent natural disasters, thus forming its unique view of nature. This view of nature makes Japanese people more sensitive to the changes of the natural environment and more in awe of nature, which we can intuitively feel from the film. Based on the description of natural scenes shown in the movie Sweet Red Bean Paste and the Japanese nature concept expressed by the director, this paper analyzes the Japanese view of nature that attaches importance to the harmony between human and nature and listens to nature.

The movie Sweet Red Bean Paste was directed by a famous Japanese female director naoki kawase and starred by famous actor shu shilin. The movie not only reflects the helplessness of life and the warmth of human nature, but also shows Japan's unique view of nature from the shooting techniques and natural themes reflected in the movie. Under the influence of this view of nature, Japanese people have a respect for nature, which needs us to study and learn.

The film in a causeway burning shop under the cherry blossom tree as a clue, the manager qiantaro because debt had to work in the causeway burning shop; Junior high school students if food often go to the causeway burn shop to take causeway burn defective products to fill the stomach;

hostess gongdejiang wife because very want to work in the causeway burn shop, take yourself to do the bean paste stuffing touched the qiantai manager, finally made the qiantai manager agreed to let more than 70 years old lady dejiang in the shop, the story began. Because of Mrs. DE jiang's bean paste stuffing, causeway burn shop business hot. But the good times did not last long. The story that Mrs. Dejiang had been a leper spread. Finally, Mrs. Dejiang with her love, quietly changed the store manager and ruocai future life road.

Although the film is a heartwarming work, there is a touch of sadness lingering in the whole film, which is a kind of helplessness and sadness to the reality mixed with warmth. The Japanese love this kind of heart-warming story with light bitterness and sadness. It is like the sweet candy that can be tasted only after the shell of another layer of pain is removed. It is the sweet taste of sugar that can be slowly felt with the bitter taste remaining on the tongue. The plot of the story did not let a person very much contradiction, but only light described such a sad and warm, it also reflects the Japanese quiet gentle in human nature, they believe that things are not only simply good or bad side, the peaks and valleys in life are not set in stone, so whether they are in pain or sweet, are based on common heart to treat, and this attitude will affect Japan's view of nature, form a kind of seeking quiet indifferent, harmonious and unified view of nature.

In the movie Sweet Red Bean Paste, cherry blossoms are very common. At the beginning of the film, there are cherry blossoms all over the branches. The film even USES cherry blossoms to imply the changes of the four seasons and the passing of time. In the movie, cherry blossom is integrated with Mrs. Tokugawa. Every appearance of Mrs Tokugawa is accompanied by the appearance of cherry blossoms, cherry trees issued a "shasha" sound, as if to the manager of the shop said "Mrs Tokugawa! At the end of the film, Mrs. Dejiang planted a cherry tree for her as a memorial because she liked cherry blossoms before her death. In fact, it is the incarnation of Mrs. Dejiang. When the spring breeze blows next year, it seems that Mrs. Dejiang can enjoy all the beauty of nature in the beautiful spring scenery as before. In this film, the cherry blossom is nature, and Mrs. Tokugawa's posthumous commemoration of the cherry tree is also a reflection of the Japanese wish for man and nature to become one. Japanese people believe that human and nature are not opposites, and emphasize the integration of human and nature. They like to use natural things to reflect their emotions. They believe that just like natural things, they change with the change of seasons.

Another important natural thing in the film, the red bean, is the key to the film. The story begins with red bean, which connects the hero and heroine, and embodies the Japanese "craftsman spirit" and deep feelings for nature. The film focuses on the scene when the hero and heroine make bean paste stuffing for the first time: Mrs. Dejiang earnestly "treats" each red bean, refuels them, takes good care of them, and is full of respect for the little red bean. At the end of the film, Mrs. Dejiang tells the store manager: "when I cook the red bean, I listen to its whispers carefully and imagine the rainy days and sunny days it has experienced. What kind of wind brings the red bean here? I would listen to them tell their stories. Because I believe that everything that exists in the world can speak. So listen to the words, even the sun, the wind, will talk to you. The Japanese believe that everything is reiki, is full of respect and love of natural thing, they respect nature and understand the nature, whether it's nature of clayderman or natural decline state of litter, they can feel the beauty of nature itself, seriously do natural viewer and listener, revel in the beauty of nature and imagination of nature. At the same time, they also know that the laws of nature cannot be changed, and the beauty of nature is fleeting, so they always enjoy these beautiful scenery with a faint sense of disappointment, which is also the reason why the Japanese have a love for nature.

Sweet Red Bean Paste is the work of Naomi kawase, a well-known Japanese female director. Therefore, from the shooting method of the movie, we can feel the Japanese women's exquisite feelings for nature.

First of all, we can find that the background sounds in the whole work are very noisy and rich. During the dialogue between the hero and the heroine, we can hear the faint voice of passers-by outside the scene; when we eat in a restaurant, we can hear the sound of cooking in the kitchen. On the road, you can always hear the noise of pedestrians and the wind rustling leaves. In the process of showing the story line, the director did not ignore the sound of nature, but added the sound of nature into the film. When the story was unfolding, the sound of background came into the audience's ears, making the story and the sound of nature perfectly integrated. The film creatively adds the sound of nature to the whole film, so that nature can be perfectly integrated with characters and plots. At this point, it is easy to find Japanese very care about fusion of man and nature, like to use reserve ways of expressing emotions of nature, they are loyal to the voice of the nature itself, and the Japanese love is also a very tiny things in nature, for a small thing, poor thing to show their love and protection, can also reflect the Japanese view of nature.

Japan is rich in seasonal changes throughout the year, and people have the unique pleasure of appreciating them. Nature is a peaceful thing, and by no means an object to be conquered. In order to describe the special beauty of this seasonal change, Japanese people observe the four seasons in a very delicate way. Just like the shooting of cherry trees throughout the year in the movie, they not only show the passage of time, but also show the Japanese people's love for cherry blossoms to the audience. While filming scenes of cherry blossoms, we can see the white space in a lot of, this and the Japanese people love "incomplete beauty" has a lot to do, they always uphold the "nine points is insufficient, so the extra" concept, and this kind of incomplete, perhaps only in this way, can manifest the Japanese love for the secrets of the natural reservation. Instead of focusing entirely on the characters, the film shot intersperses many natural scenes for a long time like a natural scenery documentary, which is quite different from the films we usually watch. This has a great relationship with Japanese people's attention to nature. And the cherry blossom in the lens is not the lively scene of colorful flowers, but the simple and quiet sadness, which gives people a feeling of loneliness and desolation although the cherry blossom is blooming with vigor and vitality. Therefore, this kind of Japanese sensitive to nature, thin, simple and thin emotion, is the proof of Japan's unique view of nature.

From the movie, we can see that Mrs. Dejiang is a gentle and lovely old lady who likes to observe and talk with nature. She will wave goodbye to the trees. Will listen to the wind; There will be expressions like "father sun" and "get up as early as a bird"; Observing and reveling in the changing seasons of the cherry tree, Mrs. Tokachi is a perfect example of the Japanese love of nature. Most Japanese observe and love nature in this way. They are sensitive to the subtle changes of the seasons and feel the rhythm of natural things. They communicate with nature, get along with nature, sit and watch the regular changes of nature, and return to nature, which in their eyes is one of the great pleasures of life. "We were born to see the world for ourselves and to listen to it," she wrote. So, even if we don't become something, we all have something to live for. This sentence reflects the Japanese attitude to nature, that is, "sit and see the surging clouds" view of nature. They are to follow the law of nature, intoxicated in nature, in nature to express themselves, and in this process, they also become a part of nature, and the harmony of nature together, this is the Japanese pursuit of beauty and realm.

On the other hand, we can also see that Japanese people are full of gratitude and respect for nature. When the hero and heroine cook red beans, Mrs. Tokugawa always treats red beans gently and slowly, because she wants to "hospitality" these very not easy to come to them in front of red beans, such attitude, is the Japanese world famous "craftsman spirit". No matter in the process of cooking or building, they try their best to keep the original appearance of nature. It is a very important process for them to work slowly and carefully. They pursue a "sense of nature" in their works and regard the "sense of nature" of things as a symbol of high-grade comfort. Japanese people are not to transform nature, but to pursue the harmony and unity of man and nature, so that there is human nature in nature, human life and nature, this is the Japanese view of nature.

How did Japan's negative view of nature, which is full of respect for nature and pursues harmony and unity, come into being?

The view of nature is a nation's view and attitude towards nature and is the basis of national culture. The formation of national culture is firstly related to the natural geographical environment. The long and narrow land distribution in the north and south directions makes Japan an island in the temperate seas of the north Pacific Ocean with slow and regular seasonal changes. Such geographical environment breeds Japan's peaceful attitude towards nature and is very sensitive to the seasonal changes. At the same time, is located in the Eurasian plate and Pacific plate and the demise of boundary lead to natural disasters in Japan, strong earthquakes, volcanic activity, make the Japanese realized the human in the small and weak in front of nature, therefore has a fear of psychology, on natural think nature has its own rules, is difficult to change nature, overcome natural and human should be full of respect to nature. Moreover, Japan's land area is equivalent to China's yunnan province. In such a small land, the land resources are barren, and the terrain is mainly mountainous and hilly, resulting in the scarcity of food, vegetables, fruits and other natural resources. Therefore, Japanese people cherish the things in nature very much, appreciate the blessings of nature, and believe that the things with "natural sense" in life are sacred symbols. All these natural and geographical factors have influenced the formation of Japanese view of nature. In today's highly industrialized world, when the global forest coverage rate is only about 22%, Japan still maintains 67% forest coverage rate, which is inseparable from the Japanese view of nature.

When it comes to the formation of Japanese view of nature, we have to mention Japanese traditional culture. It is well known that Japan began to learn from the tang dynasty, the heyday of ancient China, in the 6th century, but why didn't Japan spread the grand Chinese aesthetic ideas of the tang dynasty to Japan? The answer is that Japan cannot. Ancient China has been under the rule of feudal centralization for a long time. However, before modern times, Japan had never established a unified state power, because Japan's small land area and mountainous terrain were prone to generate feudal separatist daimyos, and the state power was actually controlled by the daimyos of various regions, which could be said to be a feudal confederation. Without abundant natural landscape and unified state power, Japan cannot produce a magnificent and magnificent view of nature. They can only express their feelings in the small natural landscape around them, and express their own delicate and sensitive emotions.

The formation of this view of nature in Japan also has a lot to do with Japanese religion. Japanese shrines have a great influence, from the Japanese prime minister to the general public, they will visit the god on festivals, which shows that religion occupies a large proportion in Japanese culture, and religion is also influencing the formation of the concept of nature. Japanese religion originated from the worship of nature. They combined god with nature and believed that "nature is full of gods". No matter the rivers, mountains or animals, they can all be tangible carriers of the gods in their eyes, which is undoubtedly influenced by the "pantheism" concept in Buddhism. Therefore, whether it is a grain of rice or a drop of water, they should be seriously treated, not casually. In essence, the Japanese reverence for nature is actually a reverence for the gods. And this view of nature is full of awe of nature is also in the fear of the gods to form and continue to this day.

To sum up, the pursuit of harmony between man and nature and reverence for nature are the generalisations of Japan's view of nature. Since ancient times, Japanese people have felt the insignificance of human beings in front of nature while appreciating nature, which has formed their sensitivity to the changes of nature and their mentality of melancholy when appreciating nature.

This paper focuses on the analysis of this Japanese view of nature because in the more and more modern contemporary, a lot of development is to destroy the natural environment as the premise of the acquisition. And in the modern era of dramatically reduced resources, should we reconsider the relationship between man and nature? Has the book of changes, the earliest treatise on the harmony between man and nature, been forgotten by most Chinese people in their daily life? The corresponding developed western countries have the global resources and wanton destruction of nature behavior, although now convergence but no substantial change. So we should all be worried about where humanity is heading in the near future. At present, the Japanese people under the guidance of this view of nature have left precious resources for their next generation. Therefore, this view of nature in Japan is worth learning from.

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Essay代写：The impact of accounting reform on auditing

下面为大家整理一篇优秀的essay代写范文- The impact of accounting reform on auditing，供大家参考学习，这篇论文讨论了会计改革对审计的影响。会计改革的核心内容是对于财务会计制度的改革，改革的重点是确保原有的封闭型的财务会计制度逐步向着开放型的财务会计制度进行转变，进一步提升会计在日常管理中的重要作用，切实推动经济社会发展的持续进行。作为财务会计的重要监督者，审计无论在理论还是实务操作都难以避免地受到会计改革的深刻影响，必然会在审计内容、审计基本理论、审计组织体系以及审计标准等方面发生重大的改变。

The implementation of accounting system reform and the practical implementation of the new accounting system is an active attempt to bring China's accounting standards into line with international standards. At the same time, with the deepening of China's accounting reform, audit work is inevitably affected in many aspects, such as audit tasks, audit standards and audit concepts. This paper focuses on the reform of accounting system and analyzes the impact of audit in various aspects.

The core content of the accounting reform is the reform of the financial accounting system, the focus of the reform is to ensure that the original closed financial accounting system gradually transformed into an open financial accounting system, to further enhance the important role of accounting in daily management, to promote the sustainable development of China's economic and social development. As an important supervisor of financial accounting, auditing is inevitably affected by accounting reform both in theory and in practice, and will inevitably have significant changes in audit content, audit standards, audit organization system and basic audit theories.

For audit, its basic theory includes many aspects, such as the concept of audit, audit function, audit role, audit task and audit nature, audit professional ethics, audit standards and relevant legal responsibility of auditors. Accounting reform is bound to have an important impact on the basic theory of auditing. Along with the convergence between China's accounting system and international accounting standards, China's audit will inevitably move closer to the international track, which has important practical significance for improving the efficiency and quality of China's audit work.

In the original audit theory system, the audit often pays too much attention to the compulsory supervision of the economy, and on this basis, the audit is defined as the independent economic supervision activities carried out according to law. With the implementation of the new accounting system, accounting management autonomy of enterprises has been greatly improved, which has higher and higher requirements for audit, and more and more emphasis on the importance of social audit to improve the quality of accounting information and reduce fraud. Because of this, more emphasis needs to be placed on the role of social auditing in the definition of auditing, which will affect auditing patterns.

In the concept of audit need to be further emphasized the important content of the following aspects, to include the fundamental procedures effective audit in audit definition, and clearly auditing standards is the accounting standards, and audit activities goal is to determine the fairness of the financial statements and economic activities, clear whether the enterprise in accordance with the accounting standards for enterprise's financial position, operating results and cash flows for the fair reflection of the accounting information related to, and to further emphasize the subject status of the audit in enterprise audit, and on the premise of social audit is given priority to, strengthen the internal audit and the national audit for audit supervision business activity, At the same time, we should strengthen the authentication function of audit.

For audit, its basic task is to meet the requirements of the state and society for audit organizations and auditors. The completion of audit activities mainly depends on the full play of audit supervision function to ensure the legitimacy, authenticity and effectiveness of accounting information, accounting materials and economic activities reflected by them. After the accounting reform, with the implementation of new accounting standards, the object and function of audit will change, which makes the task of audit also change. On this basis, the audit verification function and function can be further improved. As a result, the audit for the enterprise economic activity will be on the basis of the original audit further in accordance with the requirements of the relevant accounting standards for financial statements of the enterprise, and enterprise economic activities for verification, for enterprise's operating results, financial situation and corporate cash flow related changes, issued by the auditing opinions of relevant financial situation changes, etc.

The function of audit mainly refers to the impact and effect after the implementation of audit and the completion of audit function. For audit function, which mainly includes the constructive action and preventive action, the constructive role refers to rely on the performance of the audit supervision activities to effectively promote the auditees to further enhance the level of scientific management, improve management, improve the management benefit, perfect the financial accounting work, strengthening the internal control and so on several aspects; The preventive role means that audit institutions rely on audit supervision activities to effectively check errors and prevent fraud, maintain accounting and financial discipline, effectively prevent economic crimes, and ensure the safety and integrity of assets.

The above two kinds of audit function is produced, which is based on the relevant supervision and management activities of the audit, after the new accounting system, the audit of the related function is bound to further strengthen and improve, at the same time, along with its role in the audit verification, the role of the audit will be further extended, will promote enterprise information communication between managers and owners, effectively maintain social and economic order, and ensure the healthy and orderly of the economic society continues to run.

In enterprise management, enterprise management and the ownership of enterprises often separation, and under the new accounting standards for enterprises management for the financial and accounting information more broad autonomy, undertake profit manipulation and the space of earnings management is more and more big, the business owners though can not directly involved in the day-to-day operation and management of enterprises, but to the enterprise the management situation is still very concern, this is mainly based on the enterprise the management quality is directly related with the vital interests of the owners in an enterprise. In this case, it is urgent for the third party to put forward fair and objective opinions and evaluations on the rationality, legitimacy and fairness of the financial statements and related economic businesses of the enterprise, and provide accurate and reliable information to the enterprise owners. Among them, social audit institutions are third-party audit organizations. There are conflicts of interest between enterprise managers and enterprise owners, and managers may damage the interests of owners by various means. At the same time, along with the continuous development of financial market, the fairness of information in financial statements on the immediate interests of the investors and has a close relationship with accurate judgment, financial information is not accurate cause market order confusion, affect the efficiency of capital, it is to a great extent, further enhances the necessity and importance of social audit under the new accounting standards.

Audit standards are the yardstick and criterion for the analysis and evaluation of audit items in the actual work of audit. For audit, the standards include many aspects, such as laws and regulations, policy instructions, budget system, accounting system, economic contract related rules and regulations. These standards are closely related to accounting standards in the actual implementation process. The implementation of the new accounting system will inevitably have an impact on China's audit standards, so that the audit standards are affected.

Actual auditing work practice in our country, the accounting standards is the most important auditing standards, for a long time, our country audit work is by formulating relevant accounting norms and standards, the accounting work for the implementation of the new accounting system as between accounting standards and financial general rule in a more inclusive interdependent situation more and more obvious, the enterprise's daily accounting work will be mainly based on the accounting standards and financial general rule, the role and importance of and financial general rule will gradually weaken, it is based on this, the standard function of accounting standards in the audit work will further strengthen and improve. Not only that, in the audit work for the related indexes for evaluation of enterprise would also be affected, and further made clear in the reflection and evaluation of enterprise financial position and operating results of the relevant financial indicators, such as the quick ratio, liquidity ratio and accounts receivable turnover, inventory turnover, the asset-liability ratio, etc., related indicators in the application of the audit work will be more widely, it will also further promote the audit work shift in the direction of the scientific and efficiency, help to improve the audit quality and efficiency.

In general, the active implementation of accounting system reform in our country, is the inevitable requirement to realize with the international accounting system, and is an important method of Chinese enterprises go abroad to overseas, with the implementation of new accounting system in our country, the reform of accounting must be a profound impact on the audit, the audit work related with the change of, greatly promoted the development and progress of our country's audit business. At the same time, it should also be noted that accounting reform is a step by step process, need a process, not overnight, which puts forward the requirements for the pace of audit reform and work standards, both to keep up with the situation, but also to put the pace, step by step, steady progress. Along with the convergence between China's accounting system and international accounting standards, China's audit will inevitably move closer to the international track, which has important practical significance for improving the efficiency and quality of China's audit work.

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