Financial analysis is not only a science, but also an art. In order to meet the needs of the market economy construction for the management and control of the financial accounting information of the enterprise, the editor reveals the financial situation and operation results of the enterprise from the complicated and indistinct financial data, finds out the problems in the operation and management of the enterprise, and puts forward the improvement direction accordingly. The editor compiles this book based on his own practical work experience and rich experience. This book is organized according to the principle of both theory and practice, which is beneficial for the majority of practical workers to learn and apply, and can be a good teacher and friend for practical workers to carry out financial analysis. Nowadays, most of the accountants engaged in the work of financial accounting analysis are the accounting directors of the units or the heads of the accounting institutions, and almost all of the analysis data are based on the accounting data. From the perspective of helping to carry out the analysis work, this book selects the structural arrangement with accounting elements as the main line, which is different from the system structure of other similar textbooks of financial accounting analysis, so as to help analysts get rid of the traditional framework constraints of three statement analysis. This makes the financial analysis work produce better practical results. Not only that, the editor has also made a more in-depth analysis and research on accounting informatization, and has put forward many new ideas, which is not only conducive to improving readers’ understanding of financial analysis, but also to improving readers’ ability of financial analysis. The editor sincerely hopes that the publication of this book can play a positive role in promoting the practice of financial analysis. However, due to the limited level of the author, it is inevitable that there will be omissions and deficiencies in the book. Readers are kindly requested to criticize and correct it so that we can improve it in the next revision.
Civil engineering is a general term of science and technology for the construction of various engineering facilities. It refers to the applied materials, equipment and technical activities such as survey, design, construction, maintenance and repair, as well as the objects of engineering construction, that is, various engineering facilities that built on the ground or underground, on land or in water, directly or indirectly for human life , production, military, scientific research services, such as houses, roads, railways, transportation pipelines, tunnels, bridges, canals, dams, ports, power stations, airports, offshore platforms, water supply and drainage, and protection projects. Reasonable design is not only related to the level of construction, but also inseparable from the development of the country’s basic industries and the safety of people’s lives and property. At the same time, in actual civil engineering construction, superb design can often optimize the construction steps and even shorten the construction period. Based on the analysis of the characteristics of civil engineering construction technology, this book explains the operation of traditional civil engineering construction technology, points out the key points of the application of new technologies in civil engineering construction, makes a technical analysis and summary of civil engineering construction technology, and makes a prospects on the development of civil engineering construction technology. Civil engineering construction technology is constantly exploring, innovating and developing; it has been used in engineering construction and achieved good economic and social benefits. We must always maintain the vitality of innovation, develop and apply new technologies, and continuously improve the construction technology of civil engineering.
In recent years, due to the improvement of living standards, changes in the diet structure, the increasingly tense life rhythm and the lifestyle of less movement and more sitting, the global incidence of diabetes has increased rapidly, and the impact of diabetes on people’s health in China has become increasingly serious. In addition, there are still many problems in the prevention and treatment of diabetes in China such as the low penetration rate of relevant knowledge about diabetes, and the general public’s awareness of diabetes does not match the trend of diabetes epidemic. Experts pointed out that because people’s diet structure is changing from plant type to animal type, high-fat and high-calorie foods are increasingly filling our lives, and the knowledge of diabetes and the concept of healthy life are not universal enough, which all
put forward higher requirements for the prevention and treatment ability and diabetes education in China.
Therefore, this book will elaborate on the introduction of diabetes, acute complications of diabetes, chronic complications of diabetes, and treatment of diabetes, combined with diabetes and its comorbidities, comprehensive management of diabetic patients, and care of special diabetes population.
With the development of building water supply and drainage engineering, it is gradually becoming a relatively independent engineering discipline, which covers more and more contents and contains more and more complex systems. How to optimize the design of building water supply and drainage engineering is a problem that designers often face. As for the technology of building water supply and drainage engineering, the current situation depends on the summary of experience, but people’s experience is limited. With the emergence of large-scale, multi-functional and super high-rise buildings in economic construction, new requirements for building water supply and drainage engineering are put forward.
This book first outlines the technical content and current situation of building water supply and drainage engineering, optimization of building water supply and drainage engineering system, and water-saving technology of building water supply and drainage engineering. Then from the construction and optimization of building water supply pipeline, building water supply system, building fire water supply system, building drainage system, building sewage treatment, building reclaimed water system, residential water supply system and residential drainage system, the paper elaborates all aspects of building water supply and drainage engineering. Among them, a lot of space is used to elaborate and summarize the current key problems of water supply and drainage in high-rise buildings and residential areas.
The purpose of our book is to provide a practical textbook and reference book for the majority of architectural designers and practitioners in the construction industry. However, because the book covers a wide range of contents and involves complicated knowledge, the format, depth and breadth of the contents of each chapter may not be the same, and fallacies are inevitable. Readers are welcome to criticize and correct them.
Since the beginning of the 21st century, in order to promote the sustainable and healthy development of economy and accelerate the process of socialist modernization, China has clearly put forward the urbanization strategy, and the speed of urbanization has been accelerating. The corresponding infrastructure construction, such as urban indemnificatory residential engineering, transportation facilities, urban water supply, gas supply and heating facilities has also developed. However, at present, the funds in China’s financial budget are far from meeting the needs of infrastructure construction. At the same time, the private surplus funds have expanded unprecedentedly and maintained stable development. How to make better use of these non-governmental capital and let it participate in the infrastructure construction of our country has become a realistic problem in front of us. The development of public private partnership (PPP) provides a way to solve this problem.
After the 18th National Congress of the Communist Party of China, the country has strengthened the Reform and Opening up. From the first mention of PPP mode at the Third Plenary Session of the 18th CPC Central Committee to the introduction of relevant policies by the National Development and Reform Commission and the Ministry of Finance, PPP mode has been gradually popularized in China and relevant policies have been gradually improved. PPP model not only uses idle social funds to relieve the pressure of financial budget funds, but also enables the government and the private sector to establish a cooperative relationship in the field of infrastructure construction, develop strengths and avoid weaknesses, and complement each others’ advantages, so as to better play their respective roles and advantages, reasonably allocate resources, put an end to resource abuse, optimize the allocation of resources, improve the use efficiency of resources, meet the public demand, improve the social governance function, and ensure the quality of infrastructure and public products.
进入 21 世纪以来， 为促进经济的持续健康发展， 加快社会主义现代化建设进程，我国明确提出城镇化战略，城镇化速度不断加快，相应的城市保障性居住工程、运输设施、城市供水供气供暖设施等基础设施建设也随之发展。但是，当前我国财政预算内的资金远远无法满足基础设施建设的需要，与此同时，民间剩余资金却空前膨胀，且保持了稳定发展。如何更好地利用这些民间资本，让其参与到我国基础设施建设中，成为摆在我们面前的现实问题。政府和社会资本合作模式（Public Private Partnership，简称 PPP 模式）的发展为解决这一问题提供了思路。
党的第十八次全国代表大会以后，国家加大了改革开放的力度。从党的十八届三中全会首次提到 PPP 模式，到国家发改委、财政部等陆续出台相关政策， PPP 模式在国内逐渐得到了普及，相关政策也得到了逐步完善。 PPP 模式不仅利用社会闲置资金缓解了财政预算资金压力，而且使得政府部门和私营部门在基础设施建设领域建立起合作关系，扬长避短，优势互补，从而更好地发挥了他们各自的作用以及各自的优势，合理调配资源，杜绝资源滥用，优化了资源的配置，提高了资源的使用效率，满足了公共需求，完善了社会治理功能，保障了基础设施和公共产品质量。