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毕业论文洛丽塔创作

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毕业论文洛丽塔创作

论《洛丽塔》中纳博科夫的现代意识 (文化冲突)The Dispiriting Incompatibility of European and American CulturesThroughout Lolita, the interactions between European and American cultures result in perpetual misunderstandings and conflict. Charlotte Haze, an American, is drawn to the sophistication and worldliness of Humbert, a European. She eagerly accepts Humbert not so much because of who he is, but because she is charmed by what she sees as the glamour and intellect of Humbert’s background. Humbert has no such reverence for Charlotte. He openly mocks the superficiality and transience of American culture, and he views Charlotte as nothing but a simple-minded housewife. However, he adores every one of Lolita’s vulgarities and chronicles every detail of his tour of America—he enjoys the possibilities for freedom along the open American road. He eventually admits that he has defiled the country rather than the other way around. Though Humbert and Lolita develop their own version of peace as they travel together, their union is clearly not based on understanding or acceptance. Lolita cannot comprehend the depth of Humbert’s devotion, which he overtly links to art, history, and culture, and Humbert will never truly recognize Lolita’s unwillingness to let him sophisticate her. Eventually, Lolita leaves Humbert for the American Quilty, who does not bore her with high culture or grand passions.偶然和无常纳博科夫的《洛丽塔》中的混沌 (心里和心理学方面的混乱)The Inadequacy of PsychiatryHumbert’s passion for Lolita defies easy psychological analysis, and throughout Lolita Humbert mocks psychiatry’s tendency toward simplistic, logical explanations. In the foreword to Lolita, John Ray, Jr., ., claims that Humbert’s tale will be of great interest to psychiatry, but throughout his memoir Humbert does his best to discredit the entire field of study, heaping the most scorn on Freudian psychology. For example, he enjoys lying to the psychiatrists at the sanitarium. He reports mockingly that Pratt, the headmistress of Lolita’s school, diagnoses Lolita as sexually immature, wholly unaware that she actually has an overly active sex life with her stepfather. By undermining the authority and logic of the psychiatric field, Nabokov demands that readers view Humbert as a unique and deeply flawed human being, but not an insane one. Humbert further thwarts efforts of scientific categorization by constantly describing his feelings for Lolita as an enchantment or spell, closer to magic than to science. He tries to prove that his love is not a mental disease but an enormous, strange, and uncontrollable emotion that resists easy classification. Nabokov himself was deeply critical of psychiatry, and Lolita is, in a way, an attack on the field.以《洛丽塔》为例分析文学内在价值与社会道德规范的冲突解析《洛丽塔》中主人公的悲剧命运论《洛丽塔》的悲剧意义(这段3个主题都有相关,但是不详细)Humbert and Lolita are both exiles, and, alienated from the societies with which they are familiar, they find themselves in ambiguous moral territory where the old rules seem not to apply. Humbert chooses exile and comes willingly from Europe to America, while Lolita is forced into exile when Charlotte dies. She becomes detached from her familiar community of Ramsdale and goes on the road with Humbert. Together, they move constantly and belong to no single fixed place. The tourists Humbert and Lolita meet on the road are similarly transient, belonging to a generic America rather than to a specific place. In open, unfamiliar territory, Humbert and Lolita form their own set of rules, where normal sexual and familial relationships become twisted and corrupt. Both Humbert and Lolita have become so disconnected from ordinary society that neither can fully recognize how morally depraved their actions are. Humbert cannot see his own monstrosity, and Lolita shows only occasional awareness of herself of a Humbert sweeps Lolita away so that they can find a measure of freedom, their exile ultimately traps them. Lolita is bound to Humbert because she has nowhere else to go, and though Humbert dreams of leaving America with Lolita, he eventually accepts that he will stay in America until he dies. Though each of them undergoes one final exile, Lolita to Dick Schiller and Humbert to prison, it is clear that they are first and foremost exiled from their own selves, an exile so total that they could never return to their original places in the worlds they once left. Exile in Lolita is tragic and permanent.来源sparksnotes, 有角色分析和分篇的summary

与社会状况无关,作者自得其乐的作品而已。

愚蠢的ww..

真行 居然要写这个题目 我太惊讶了不过还真难 你给我10000分我也写不出来ps 我也是罗莉控啊哈哈哈

《洛丽塔》英文毕业论文

真行 居然要写这个题目 我太惊讶了不过还真难 你给我10000分我也写不出来ps 我也是罗莉控啊哈哈哈

是《一树梨花压海棠》这部电影么?就是一个中年人爱上一小丫头的那个。

The story is about a middle-aged men and underage girls between Lolita adultery. Professor of French at the university by a living Heng Bote over middle-aged, since the young girl died when the first love, the heart hidden in a gentle and molested a total nightmare. Young teenage girls who were right he has an irresistible magical appeal. An accidental opportunity, he became Charlotte (Lolita's mother) and tenants. Madly in love with Charlotte, he was as young as 14-year-old daughter - Lolita. In the meantime, Charlotte is also eyeing Hengbo Te, are determined to find backers for himself and Lolita. In order to be able to continue with the heart of the Wizard - Lolita live together, Heng Bote Charlotte married against their wife. But in the end Charlotte was found on his daughter's fascination with Heng Bote. Charlotte anger out of the house, but died in a car accident. Heng Bote Thus began a period of Lolita with highways everywhere fled the United States of incest love ... ... until the beginning Kuangzao's Lolita finally left him tired. Have lost their lives in the wizard Heng Bote killed in despair and sorrow of the original Lolita abducted men -克拉尔昆宁. When Three years later, he was the desolation he had waited at the house of life, and Lolita, the Received a letter from Lolita, Lolita, and another man got married, pregnant and in need of money, he was driving a car, go to the person who loved life in town, he gave the money Lolita 4000 time, she was pleasantly surprised, but unwilling to be with him. The final outcome is gunshots, blood and despair. He died of heart attack in 1950, in prison. Christmas 1950, Lolita dies in childbirth.

论《洛丽塔》中纳博科夫的现代意识 (文化冲突)The Dispiriting Incompatibility of European and American CulturesThroughout Lolita, the interactions between European and American cultures result in perpetual misunderstandings and conflict. Charlotte Haze, an American, is drawn to the sophistication and worldliness of Humbert, a European. She eagerly accepts Humbert not so much because of who he is, but because she is charmed by what she sees as the glamour and intellect of Humbert’s background. Humbert has no such reverence for Charlotte. He openly mocks the superficiality and transience of American culture, and he views Charlotte as nothing but a simple-minded housewife. However, he adores every one of Lolita’s vulgarities and chronicles every detail of his tour of America—he enjoys the possibilities for freedom along the open American road. He eventually admits that he has defiled the country rather than the other way around. Though Humbert and Lolita develop their own version of peace as they travel together, their union is clearly not based on understanding or acceptance. Lolita cannot comprehend the depth of Humbert’s devotion, which he overtly links to art, history, and culture, and Humbert will never truly recognize Lolita’s unwillingness to let him sophisticate her. Eventually, Lolita leaves Humbert for the American Quilty, who does not bore her with high culture or grand passions.偶然和无常纳博科夫的《洛丽塔》中的混沌 (心里和心理学方面的混乱)The Inadequacy of PsychiatryHumbert’s passion for Lolita defies easy psychological analysis, and throughout Lolita Humbert mocks psychiatry’s tendency toward simplistic, logical explanations. In the foreword to Lolita, John Ray, Jr., ., claims that Humbert’s tale will be of great interest to psychiatry, but throughout his memoir Humbert does his best to discredit the entire field of study, heaping the most scorn on Freudian psychology. For example, he enjoys lying to the psychiatrists at the sanitarium. He reports mockingly that Pratt, the headmistress of Lolita’s school, diagnoses Lolita as sexually immature, wholly unaware that she actually has an overly active sex life with her stepfather. By undermining the authority and logic of the psychiatric field, Nabokov demands that readers view Humbert as a unique and deeply flawed human being, but not an insane one. Humbert further thwarts efforts of scientific categorization by constantly describing his feelings for Lolita as an enchantment or spell, closer to magic than to science. He tries to prove that his love is not a mental disease but an enormous, strange, and uncontrollable emotion that resists easy classification. Nabokov himself was deeply critical of psychiatry, and Lolita is, in a way, an attack on the field.以《洛丽塔》为例分析文学内在价值与社会道德规范的冲突解析《洛丽塔》中主人公的悲剧命运论《洛丽塔》的悲剧意义(这段3个主题都有相关,但是不详细)Humbert and Lolita are both exiles, and, alienated from the societies with which they are familiar, they find themselves in ambiguous moral territory where the old rules seem not to apply. Humbert chooses exile and comes willingly from Europe to America, while Lolita is forced into exile when Charlotte dies. She becomes detached from her familiar community of Ramsdale and goes on the road with Humbert. Together, they move constantly and belong to no single fixed place. The tourists Humbert and Lolita meet on the road are similarly transient, belonging to a generic America rather than to a specific place. In open, unfamiliar territory, Humbert and Lolita form their own set of rules, where normal sexual and familial relationships become twisted and corrupt. Both Humbert and Lolita have become so disconnected from ordinary society that neither can fully recognize how morally depraved their actions are. Humbert cannot see his own monstrosity, and Lolita shows only occasional awareness of herself of a Humbert sweeps Lolita away so that they can find a measure of freedom, their exile ultimately traps them. Lolita is bound to Humbert because she has nowhere else to go, and though Humbert dreams of leaving America with Lolita, he eventually accepts that he will stay in America until he dies. Though each of them undergoes one final exile, Lolita to Dick Schiller and Humbert to prison, it is clear that they are first and foremost exiled from their own selves, an exile so total that they could never return to their original places in the worlds they once left. Exile in Lolita is tragic and permanent.来源sparksnotes, 有角色分析和分篇的summary

洛丽塔服装毕业论文

西方人说的“洛丽塔”女孩是那些穿着超短裙化着成熟妆容但又留着少女刘海的女生,但是当“洛丽塔”流传到日本,日本人就将其当成天真可爱少女的代名词,统一将14岁以下的女孩称为“洛丽塔代”,而且态度变成“女郎强穿少女装”,即成熟女人对青涩女孩的向往,而几乎所有东方型的“洛丽塔”,都以影片《下妻物语》里的宫廷娃娃时装作为标准来打扮自己,港版“洛丽塔”由此而来巴洛克、洛可可、哥特都是最先体现在建筑上的洛可可---妩媚 巴洛克-- 线条型强,柔性 哥特风格--- 尖,角多,显得阴沉,多以中教建筑为主 还有波西米亚风格后现代主义风格未来主义风格印第安风格

愚蠢的ww..

论《洛丽塔》中纳博科夫的现代意识 (文化冲突)The Dispiriting Incompatibility of European and American CulturesThroughout Lolita, the interactions between European and American cultures result in perpetual misunderstandings and conflict. Charlotte Haze, an American, is drawn to the sophistication and worldliness of Humbert, a European. She eagerly accepts Humbert not so much because of who he is, but because she is charmed by what she sees as the glamour and intellect of Humbert’s background. Humbert has no such reverence for Charlotte. He openly mocks the superficiality and transience of American culture, and he views Charlotte as nothing but a simple-minded housewife. However, he adores every one of Lolita’s vulgarities and chronicles every detail of his tour of America—he enjoys the possibilities for freedom along the open American road. He eventually admits that he has defiled the country rather than the other way around. Though Humbert and Lolita develop their own version of peace as they travel together, their union is clearly not based on understanding or acceptance. Lolita cannot comprehend the depth of Humbert’s devotion, which he overtly links to art, history, and culture, and Humbert will never truly recognize Lolita’s unwillingness to let him sophisticate her. Eventually, Lolita leaves Humbert for the American Quilty, who does not bore her with high culture or grand passions.偶然和无常纳博科夫的《洛丽塔》中的混沌 (心里和心理学方面的混乱)The Inadequacy of PsychiatryHumbert’s passion for Lolita defies easy psychological analysis, and throughout Lolita Humbert mocks psychiatry’s tendency toward simplistic, logical explanations. In the foreword to Lolita, John Ray, Jr., ., claims that Humbert’s tale will be of great interest to psychiatry, but throughout his memoir Humbert does his best to discredit the entire field of study, heaping the most scorn on Freudian psychology. For example, he enjoys lying to the psychiatrists at the sanitarium. He reports mockingly that Pratt, the headmistress of Lolita’s school, diagnoses Lolita as sexually immature, wholly unaware that she actually has an overly active sex life with her stepfather. By undermining the authority and logic of the psychiatric field, Nabokov demands that readers view Humbert as a unique and deeply flawed human being, but not an insane one. Humbert further thwarts efforts of scientific categorization by constantly describing his feelings for Lolita as an enchantment or spell, closer to magic than to science. He tries to prove that his love is not a mental disease but an enormous, strange, and uncontrollable emotion that resists easy classification. Nabokov himself was deeply critical of psychiatry, and Lolita is, in a way, an attack on the field.以《洛丽塔》为例分析文学内在价值与社会道德规范的冲突解析《洛丽塔》中主人公的悲剧命运论《洛丽塔》的悲剧意义(这段3个主题都有相关,但是不详细)Humbert and Lolita are both exiles, and, alienated from the societies with which they are familiar, they find themselves in ambiguous moral territory where the old rules seem not to apply. Humbert chooses exile and comes willingly from Europe to America, while Lolita is forced into exile when Charlotte dies. She becomes detached from her familiar community of Ramsdale and goes on the road with Humbert. Together, they move constantly and belong to no single fixed place. The tourists Humbert and Lolita meet on the road are similarly transient, belonging to a generic America rather than to a specific place. In open, unfamiliar territory, Humbert and Lolita form their own set of rules, where normal sexual and familial relationships become twisted and corrupt. Both Humbert and Lolita have become so disconnected from ordinary society that neither can fully recognize how morally depraved their actions are. Humbert cannot see his own monstrosity, and Lolita shows only occasional awareness of herself of a Humbert sweeps Lolita away so that they can find a measure of freedom, their exile ultimately traps them. Lolita is bound to Humbert because she has nowhere else to go, and though Humbert dreams of leaving America with Lolita, he eventually accepts that he will stay in America until he dies. Though each of them undergoes one final exile, Lolita to Dick Schiller and Humbert to prison, it is clear that they are first and foremost exiled from their own selves, an exile so total that they could never return to their original places in the worlds they once left. Exile in Lolita is tragic and permanent.来源sparksnotes, 有角色分析和分篇的summary

另类的突围 每个时代都有那么一种主流,压倒一切,以无可辩驳的姿态居于史书的中央。殊不知,在书页的边角,有不凡的力量在涌动,突破主流的围堵,以强硬的精神决然而立,即所谓的另类。??? 社会的存在不免人们有一种共同的志趣与追求,战国时期的诸侯们渴求占领与吞并,唐宋时期的人们碌碌于功名,现代工业社会的大众在埋头于机件厂,着力于打造出完美的生活方式,精神乃至于人们自身。然而,另类的存在似乎是大众化编程过程中的一个错误,但这个错误却是如此美丽与可爱,庄子鼓盆而歌,心怀人贵适志,李白“天子呼来不上船”,因为他“不肯摧眉折腰事权贵,使我不得开心颜。”而钱钟书一介恂恂儒者,也在人生边上风趣地调侃世人的嬉笑怒骂。 当然,“另类们”的另类之处绝不仅仅在于此,更在于他们理解生活最隐密的肌理,深入时代雍塞的脉络,于污黑浊臭中认清时代的溃疡,于黑暗中看到新的希望。这是必须的,社会乃至时代必得要一些不同于这个社会与时代的人来看到它的不足之处方能蹒跚前进。而这些人,这些开拓者,是如此地不为主流所理解,所接纳,他们对“另类”这个称号是如何地嗤之以鼻,心酸于主流大众们的目光短浅。总有些人是站在世界的脊梁上,用海德格尔的话说,便是进行“燃烧着的观看”,灵魂的燃烧,他们的痛苦来源于积累的主流无所察知的黑暗,而他们的坚持来源于他所说的“我愈受苦,愈欢欣。”海子奋力奔向黑暗,以寻找黑暗中央,地狱中央的火焰,他不屑于那些汲汲于功名的人们,而愿以自身的燃烧交换一个更加干净的世界,可惜他太过天真,千钧的黑暗岂是他“青山无柴烧自己”所能照亮的? 我们不禁慨叹,另类太少了,而且还越来越少了,螳臂当车的你们是否也到了灰心失意的境地?现在呢?主流的众人们伏首于劳绩,鲜有人直立起本应不同于兽的膝头,而直抵青天。浩浩荡荡的人群在世间穿梭奔走,主流与另类的界限日趋模糊,更可悲的是,竟有些许人自画界限,标榜自己为另类,这可真让古时候那些高蹈出世,千金裘拿来换美酒的谪仙们哑然失笑:“此狂夫之大者也!”

关于洛丽塔服装的毕业论文

愚蠢的ww..

首先是因为洛丽塔他的制作相对来说会更加复杂一些,而且款式的设计也是比较麻烦的。布料的选择也是很严格的。

洛丽塔之所以卖这么贵,主要是有三方面的原因:洛丽塔群体小,需求少、洛丽塔需要专门设计和人工制作、洛丽塔的用料多。

先从洛丽塔的群体来说,喜欢洛丽塔的人其实很少,在Cosplay圈里面,最少的群体基本上可以算是洛丽塔群体了,原因也很简单,因为洛丽塔的衣服很贵,相比于其它的JK或者动漫人物的服装,洛丽塔的价格通常是它们的数倍之上,而且洛丽塔这种衣服并不能当常服来使用,穿着也不方便,这就导致了洛丽塔群体进一步减少。而且即使是现存的洛丽塔群体,大多数都是租衣服或者合买的,因为自己单独买一件的价格很贵,而且又不经常穿。这里就造就了“物以稀为贵”。

再来说洛丽塔的设计和制作。洛丽塔衣服是没有专门的设计产业的,大多数设计洛丽塔的,但一些设计师私下接单或者想赚外快,才跑去设计的。基本上没有设计师把设计洛丽塔当做主业,因为这样会饿死,这就导致了想要一款自己满意的洛丽塔,基本上需要花费较高的价格去找人设计。而设计完成之后,制作费也是一笔巨款,因为洛丽塔根本没有流水线生产线,全靠人手打造,众所周知,人手制作的衣服是很贵的,这也就是进一步增加了洛丽塔的成本。

最后再来说用料,洛丽塔用料的费用还好,相比于前面的设计和制作费,便宜多了。但依旧是一笔大钱,因为洛丽塔的用料很多,一套洛丽塔的原材料做十件以上的T恤都不算问题。你看那些穿洛丽塔的人也知道,感觉全身都是布料。当然,其实这算是洛丽塔最便宜的一项支出了。

总的来说,洛丽塔之所以贵,就是因为洛丽塔群体太少,导致洛丽塔服装的生产没有形成产业链,这就需要专人设计和专人手工打造,再加上本身不了就多,贵就很正常了。

我认为不一定他的风格适合于20岁以下的这些,青少女年纪太大穿出来的,比如一种超老可笑的感觉。

阿丽塔毕业论文

本人是北师大生物技术即将本科毕业的学生,以北师大生科院历年研究生本科生的就业情况来向你举例说明生物技术专业学生的就业去向。

首先,我们先来看一下本科生的就业情况。生科院2019届本科生八十人左右,除掉必须返回生源地教书的四十名公费师范生,还剩四十人左右。这四十个人仅一人选择就业,签约深圳某所中学任生物老师,待遇相当的好。但是其余三十九人都选择了升学,或出国留学,或保研考研二战。当然,由于受传统生科难就业的影响,这其中将近有五六人选择生物信息这类交叉学科。

总体而言,生物技术本科生阶段难就业,这个行业对学历要求高,而且本科阶段学习的专业内容多而杂,学生很难对生物某一方面达到精通的程度。

现在,我们来看研究生的就业情况。有将近1/3的学生选择继续读博,其余学生大多签约了中学。只有少数人选择去了公司。根据以前研究生就业情况汇总,发现大致有以下的去向。

(1)学习生态和系统植物学的学生,有部分去了自然博物馆、标本馆、植物园、动物园等处工作。

(2)学习微生物的同学,就业偏向制药类的公司,如强生、赛默飞、西安杨森制药等。

(3)也有部分同学从事了销售、以及金融证券行业。销售行业相对来说门槛低,基本上对学历没有要求。而金融行业要求学生本身兼具一些金融知识,和生科特殊的背景也会给学生带来一定的优势。

(4)最近几年没有看到从事学术杂志编辑的学生了。如果你专业英语很好,又有一定的文字撰写评论,和发现学术价值的话,杂志编辑也是一份相当诱人的工作。

总体而言,生物技术学生就业广泛,但这些工作薪资一般。生物教师正在成为越来越多人的选择,也是其中性价比相对较高的工作。希望我的回答能给你带来帮助。

链接: 

《阿丽塔:战斗天使》是由二十世纪福斯电影公司出品的科幻动作片,由罗伯特·罗德里格兹执导,罗莎·萨拉扎尔、克里斯托弗·瓦尔兹、马赫沙拉·阿里、詹妮弗·康纳利联合主演。该片于2019年2月14日在美国上映,于2019年2月22日在中国内地上映。《阿丽塔:战斗天使》根据日本漫画家木城雪户的漫画《铳梦》改编,影片故事背景设定在在26世纪,讲述了身处末世,幸运重生的机械女孩为了改变世界而勇敢奋斗、踏上探索真相旅程的故事。

字幕应该有的吧,这里说的英文只是声音是英文的

固定资产管理与核算问题的对策分析 固定资产是一项重要的生产资料,它在企业生产经营过程中有着 举足轻重的作用,虽然企业的性质有所不同,但企业对固定资产的管 理和核算工作却是大同小异。下面,将着重从固定资产的管理与核算 两个方面来对其进行分析,从而本着发现问题,解决问题的态度,提出 相应的对策。 一、固定资产在管理方面存在的问题及对策分析 归结起来,这方面的问题主要有以下4点: 1.固定资产购建审批手续制度不健全、不完善,缺乏计划性,存在 一定的随意性,造成不能做到物尽其用和不能最大限度发挥其在生产 经营中的作用。 2.执行固定资产管理制度规定不严格,固定资产调拨不按规定办 理资产调拨手续,一些主管部门领导或经办负责人员,不了解或不知 道固定资产调拨应当按规定的程序来办理必要的调拨手续,因此财务 部门不能根据有关的资产调拨手续进行固定资产增减账务处理,因而 极易造成账实不符。 3.账、物管理工作脱节,账面反映的资产规格型号多数填写不全 或为空白,存放地点或使用部门很多与实际不符,甚至不能准确填报, 其结果直接导致账面反映的资产,不能和实物一一加以对应,这就给 资产管理部门,对其管理的某项资产做盘亏、报废处理或进行改建、扩 建,并由财务部门对该项资产进行增、减账务处理时,造成难以准确确 认原值和净值的困难。另外,前面谈到的由于未办理调拨手续,其结果 必然会造成资产入账单位不掌握实物的真实存在情况,而资产使用单 位也不可能知道实物价值及折旧情况,当实物到了报废不能再继续使 用时,上述二单位均不能及时按规定进行有关报废资产的账务处理。 4.固定资产账、物管理工作各职能部门之间分工不够明确,职责 不够清楚,关系不够理顺,由于存在主、客观等方面的原因,不能真正 做到各司其职,各负其责。固定资产管账和管物的部门主要应该有财 务、资产管理、办公室和资产使用部门。然而,许多企业的财务部门并 没有从财务管理的角度出发,认真做好每年至少一次的固定资产盘点 工作,致使许多固定资产账外管理等账实不符问题得不到及时解决; 资产管理部门对无调拨手续增加和减少固定资产的做法,也没有及时 提出纠正意见和采取补救措施;办公室作为综合管理部门,更没有协 助和配合好资产管理部门加强对办公设备、家具、生活用具等非生产 经营固定资产的管理,从而造成各职能部门对固定资产管理脱节,导 致企业固定资产管理混乱。 固定资产从购建到使用,再到报废、变价处理,都需要有一套严格 的管理制度加以约束,从而达到避免固定资产流失的目的。然而,为数 不少的企业对固定资产的管理,却存在着相当多的问题,因此,加强固 定资产管理便成为了企业经营者亟待解决的问题,对于管理上应当注 意的事项和需要做的工作,主要包括以下三点: 1.健全和完善固定资产管理制度具体地说,就是以制度形式规 范固定资产管理,使之形成一个有效的资产管理制约机制,它应当包 括固定资产的范畴、确认标准、资产分类;固定资产的购建申请、资产 交付、调拨转移、盘盈、盘亏及报废资产处理的审批办法和办理程序; 固定资产的技术档案资料交接保管;相关部门之间的职责划分等项内 容,对已制定的固定资产管理制度,尚需完善的部分要进一步加以完 善、充实。 2.明确固定资产管理相关部门之间的职责分工,做到各司其职、 各负其责财务、资产管理、办公室和资产使用部门,均负有管理好固 定资产,使其完好无损的责任,这些部门从各自工作职责出发,管理固 定资产应当相互配合、各有侧重,具体职责分工如下: (1)财务部门: ———负责根据发票、交付使用资产清单、资产调拨单、投资协议、 资产盘点表等入账依据对购建、调拨、投资、捐赠、融资租入、转让、变 卖、盘盈、盘亏、报废等形式,增加和减少的固定资产数量和价值(包括 原值、累计折旧和净值)进行核算; ———负责组织、参与固定资产清查盘点和盘点结果资产价值的确 认以及盘点表填报、盘点报告编报、盘点结果账务处理等项工作; ———协助资产管理部门办理资产调拨、变卖、报废手续,填报相关 资产价值工作; ———负责组织、参与企业固定资产目录、分类方法、每项固定资产 的预计使用年限、预计净残值、折旧方法等文件的编制工作; ———负责从财务管理角度监督、检查和指导各相关部门共同管理 好固定资产。 (2)资产管理部门: ———负责固定资产购建计划的审定、编制、汇总、报批工作; ———负责购建、调拨、投资、捐赠、融资租入、转让、变卖、盘盈、盘 亏、报废等形式,增加和减少固定资产有关审批手续和财务入账手续 的办理工作; ———参与固定资产清查盘点工作,负责对盘盈、盘亏资产数量的 确认,协助财务部门确定盘盈资产的重置完全价值,并负责盘盈资产 完好率、报废资产有无使用价值的技术鉴定和报废资产审批等项工 作, ———负责对固定资产规格型号、技术指标、存放地点、使用状况、 完好率等情况随时掌握和记录在案的工作;并侧重对企业生产经营用 固定资产进行管理; ———负责固定资产的技术档案资料交接保管等项管理工作; ———负责参与企业固定资产目录、分类方法、每项固定资产的预 计使用年限、预计净残值、折旧方法等文件的编制工作; ———负责从资产管理角度监督、检查和指导各相关部门共同管理 好固定资产。 (3)办公室: ———负责办公设备、办公家具、生活用具和文体设施等固定资产 购置计划的审定、编报工作; ———参与固定资产清查盘点工作; ———负责对固定资产规格型号、技术指标、存放地点、使用状况、 完好率等情况随时掌握和记录在案的工作;并侧重对企业非生产经营 用固定资产进行管理; (4)各资产使用部门: ———严格按照操作规程使用固定资产,进行精心维护和保养,确 保固定资产完好无损; ———未经批准不得擅自借用、调拨、转移、变卖固定资产; ———积极协助、配合财务、资产管理和办公室等有关部门,参与固 定资产盘点工作,确保固定资产账实相符。 ———接受财务、资产管理部门和办公室关于固定资产管理工作方 面的监督、检查和指导。 3.各级领导提高认识,支持固定资产管理工作是关键企业各级 领导应当了解固定资产管理的重要性和注重对固定资产的规范管理 工作,克服和改变“重生产经营、轻管理核算”的思想,充分认识固定资 产是国有资产的重要组成部分,是企业生产最重要的生产资料之一, 它的增值保值指标,也是企业一项重要的检查考核内容,应积极支持 和切实加强固定资产的管理和核算工作,这是搞好固定资产管理工作 的关键所在。 二、固定资产在核算方面存在的问题及对策分析 在这方面的问题主要有以下三点: 1.固定资产确认标准不统一,资产分类不统一。企业会计制度已 明确规定了固定资产的确认标准,然而有些企业却将符合固定资产确 认标准的一些检验仪器、通信工具和文体设施等未做固定资产入账处 理;还有的企业在固定资产分类核算方面存在不规范问题,如有的单 位将检测仪器仪表、通信工具和生活用具都放在机器设备类别中,还 有的企业不使用统一分类名称,自行进行设置分类名称,从而造成固 定资产分类混乱; 2.固定资产折旧年限确定不统一。主要表现在对机器设备、办公 设备(如计算机、打印机)、通信工具(如移动电话)、生活用具(如电视 机、空调、炊具)等资产计提折旧年限的确定,没有做出明确、具体的规 定,存在一定的随意性。 3.固定资产盘点流于形式,账实不符问题和待报废资产长期得不 到处理。一些单位不同程度的存在对企业必须进行的固定资产清查盘 点工作意义不明确、重视程度不够、盘点工作走过场等情况,因此就不 能做到及时掌握固定资产真实完整情况,致使前面所述,由于固定资 产管理与核算不规范,造成的账实不符问题和待报废资产长期得不到 处理。 针对上述问题,从核算方面应当注意的事项和需要做的工作,主 要包括以下三点: 1.明确固定资产包括的范畴、确认标准,统一资产分类和折旧年 限企业会计制度明确规定,使用期限超过一年的房屋、建筑物、机 器、机械、运输工具等生产经营用设备、器具、工具和单位价值在2000 元以上,并且使用年限超过2年的非生产经营用设备物品,都应作为 企业的固定资产入账管理。 关于固定资产分类和确定折旧年限的问题,企业可以根据企业会 计制度的规定,由财务和资产管理等有关部门参加,制定统一的固定 资产目录、分类方法、每项固定资产的预计使用年限、预计净残值、折 旧方法等,将其编制成册,并按管理权限,经过董事会或经理会议批 准,报送有关部门备案,同时备置于企业所在地备查。上述经批准实施 的有关内容,一经确定不得随意变更,如需变更,仍然应当按照上述程 序,经批准后报送有关各方备案,并在会计报表附注中予以说明。根据 企业会计制度有关规定,建议固定资产按以下类别进行分类(仅供参 考): (1)房屋建筑物 (2)交通运输设备 (3)机器机械设备 (4)自空设备及仪器仪表 (5)通信设备 (6)办公设备 (7)生活、文体设施 (8)其他 2.合理设置帐卡,正确核算资产价值企业会计制度规定:企业 应当设置“固定资产登记簿”和“固定资产卡片”,按固定资产类别、使 用部门和每项固定资产进行明细核算。据此,各单位财务应当设置总 账、固定资产明细账和固定资产卡片对固定资产进行明细核算。固定 资产明细账(固定资产登记簿)应当按固定资产类别分设,它可以反映 每项资产的名称、规格型号、原值、累计折旧和净值情况,每类账簿前 面几页应当设置分类资产汇总账页;固定资产卡片除明细账反映的情 况外,还可以比较详细的反映该项资产存放地点、使用部门、附属那些 设备、资产调拨及增减变动情况,应当至少一式三份,财务、资产管理 (资产管理、办公室)、资产使用部门各一份。 3.切实做好固定资产清查盘点工作,及时处理盘盈、盘亏和待报 废资产企业会计制度规定:企业对固定资产应当定期或者至少每年 实地盘点一次。对盘盈、盘亏、毁损的固定资产,应当查明原因,写出书 面报告,并根据企业的管理权限,经董事会或经理会议批准后,在期末 结账前处理完毕(行业会计制度规定经主管财政机关批准后予以处 理)。这项工作是调整固定资产帐实不符、处理盘、盈盘亏和待报废固 定资产,解决许多固定资产遗留问题最重要最基本的方法之一,正确 掌握和熟练应用这一方法十分有必要。这项工作应当在主管领导的支 持和参与下,由财务、资产管理、办公室和资产使用部门和有关人员相 互协调配合共同完成,具体做法和步骤如下: 一是由财务部门根据财务账簿记录,逐项填写“固定资产盘点表” 中的有关资产名称、规格型号、账面数量、原值、净值、存放地点(使用 部门)等项内容。 二是各部门参加盘点人员依据上表反映的有关内容,对资产实际 存在情况进行实地盘点。盘点过程中,凡是实物的规格型号、存放地点 与账面反映情况不符的,都应当由资产管理部门(办公室)负责查实后 予以纠正;凡是查无实物的,都作为盘亏处理,反之有实物存在,而且 符合固定资产确认标准,账面未做反映的资产,都要做盘盈处理,同时 对盘盈资产的新旧程度予以鉴定和确认。盈亏原因应由资产管理部门 负责查明,并要求在“备注”栏做简要标注,如有必要应做单独说明。 三是由资产管理部门负责对盘点过程中发现的毁损和无使用价 值的待报废资产进行技术鉴定,确认后,在盘点表中予以标注,其报废 原因要在“备注”栏做简要标注,如有必要应做单独说明;负责根据同 类固定资产重置完全价值确认盘盈资产的原值。 四是财务部门负责协助资产管理部门确认固定资产重置完全价 值,并根据固定资产新旧程度确认净值;负责对该盘点表盘盈、盘亏和 待报废资产的原值和净值进行汇总。据此,编写“固定资产盘点报告”, 包括4项内容:1.说明盘点依据、范围、时间、参加部门和人员;2.说明 盘点结果,盘盈、盘亏和待报废资产金额;3.着重分别说明账实不符和 报废资产形成的原因;4.提出初步处理意见,并说明有无过失人和保 险公司赔偿责任,同时应对固定资产管理提出改进建议。 五是上报主管部门“固定资产盘点报告”和“固定资产盘点表”,同 时对盘盈、盘亏和待报废资产分别做相应的“待处理财产损溢”“、固定 资产清理”和“固定资产”会计科目的增加、减少账务处理。 综上所述,企业在对固定资产的管理和核算中注意做好上述分析事 项,企业在固定资产的管理和核算中所遇到的问题就会迎刃而解。 1] 马凤莲. 不同制度下固定资产会计处理比较[J]. 河南科技 , 2005,(09) [2] 滕艳莉. 关于企业固定资产统计工作的探讨[J]. 统计与咨询 , 2001,(06) [3] 邵成开. 对企业计提固定资产折旧有关问题的思考[J]. 齐鲁珠坛 , 2005,(04) [4] 霍龙. 固定资产设备更新为什么迟缓?![J]. 科学管理研究 , 1992,(01) [5] 吴寿仁. 企业如何用好“固定资产加速折旧”优惠?——国务院“60条”系列解读之四[J]. 华东科技 , 2006,(11) [6] 刘彪. 沉淀资金与企业融资[J]. 数量经济技术经济研究 , 1993,(05) [7] 臧二伟. 谈如何做好电台固定资产的管理工作[J]. 科技信息(学术版) , 2006,(08) [8] 孙梅华. 事业行政单位固定资产管理存在的问题及对策[J]. 水文 , 1992,(S1) [9] 姜阿丽. 怎样做好固定资产管理工作[J]. 科技信息(学术版) , 2006,(09) [10] 陈云贤. 科技进步·无形损耗·折旧政策[J]. 科技进步与对策 , 1986,(10)

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