简介：【摘要】 随着如今市场经济的不断发展，加上各行业的改革体制的不断深化，许多行业的发展面临着较大的竞争压力。在电力公司的发展中，其投资大、风险高，加上如今面临的能源短缺、成本上升等问题，在电力公司开展的工业项目中，更需要加强对概预算的研究，采取有效的措施对概预算进行控制。本文主要就电力公司的概预算执行过程差异因素进行分析，并提出相关的建议。

简介：摘要：当前，预算执行审计的核心任务是：创新预算执行审计内容，适应我国现代化建设要求，扩大预算执行审计范围，加强国家财政宏观和微观层面调控，履行相关审计监督职责。政府预算执行审计已经成为当前审计部门和审计人员关注的焦点。因此，积极开展预算执行审计创新研究具有重要意义。

简介：摘要：近年来，社会进步迅速，我国的各行各业建设的发展也有了改善，十九大以来，中共中央成立中央审计委员会，审计监督被纳入党和国家监督体系，而内部审计作为保障企业规范经营、健康发展的重要力量，其地位和作用也越来越重要。2018年审计署第11号令明确“对内部审计发现且已经纠正的问题不再在审计报告中反映”，这对内部审计质量和效率提出了更高要求，且企业经营管理必将更加倚重内部审计。

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简介：【摘要】建筑工程市场竞争激烈，利润空间变小，土地市场持续降温、房建和市政工程竣工面积连续20个月下调，目前国内房地产投资回落，必然导致建筑工程市场规模也相应缩小，因此承包建筑工程的市场竞争愈发激烈，获得利润的空间会越来越小，如何在有限的空间里运转生存下去是每个建筑企业必须考虑的首要问题。鉴于预算工作在建筑工程中的重大作用，本文结合自己参加建设的某建筑工程项目的工程施工预算的实践，对如何加强工程预算执行和控制工作，促进项目施工有序开展，进行了一些分析和探讨。

简介：摘要：在我国公路养护单位中，为了改善以往财务预算工作效果，逐渐依据财务预算执行现状提出了“零基预算”这一预算编制手段，并对相关责任约束机制予以建立，对相关监督管理体系也予以了建立健全。借助这些方法保证公路养护单位充分适应时代发展环境，提升财务预算执行工作水平，并有效规范化管理各项活动，对财务管理模式予以完善，以此作为基础促进单位战略性发展目标的实现。

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简介：摘要：财政预算执行审计的基本实施目标就是要全面审查与确认现有的财政预算实施状况，结合审计专业化手段来促进财政预算的执行质量提升。目前在全新的发展形势下，审计业务人员针对财政预算的执行审计工作应当积极探索改进审计工作流程，切实保障审计数据结果的准确性。因此，本文探讨了财政预算执行审计在当前形势背景下的开展实施难题，合理给出财政预算执行审计模式的优化完善对策。

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简介：AbstractBackground:The End Tuberculosis (TB) Strategy of the World Health Organization highlights the need for patient-centered care and social protection measures that alleviate the financial hardships faced by many TB patients. In China, TB treatments are paid for by earmarked government funds, social health insurance, medical assistance for the poor, and out-of-pocket payments from patients. As part of Phase III of the China-Gates TB project, this paper introduces multi-source financing of TB treatment in the three provinces of China and analyzes the challenges of moving towards universal coverage and its implications of multi-sectoral engagement for TB care.Main text:The new financing policies for TB treatment in the three provinces include increased reimbursement for TB outpatient care, linkage of TB treatment with local poverty alleviation programs, and use of local government funds to cover some costs to reduce out-of-pocket expenses. However, there are several challenges in reducing the financial burdens faced by TB patients. First, medical costs must be contained by reducing the profit-maximizing behaviors of hospitals. Second, treatment for TB and multi-drug resistant TB (MDR-TB) is only available at county hospitals and city or provincial hospitals, respectively, and these hospitals have low reimbursement rates and high co-payments. Third, many patients with TB and MDR-TB are at the edge of poverty, and therefore ineligible for medical assistance, which targets extremely poor individuals. In addition, the local governments of less developed provinces often face fiscal difficulties, making it challenging to use of local government funds to provide financial support for TB patients. We suggest that stakeholders at multiple sectors should engage in transparent and responsive communications, coordinate policy developments, and integrate resources to improve the integration of social protection schemes.Conclusions:The Chinese government is examining the establishment of multi-source financing for TB treatment by mobilization of funds from the government and social protection schemes. These efforts require strengthening the cooperation of multiple sectors and improving the accountability of different government agencies. All key stakeholders must take concrete actions in the near future to assure significant progress toward the goal of alleviating the financial burden faced by TB and MDR-TB patients.

简介：AbstractBackground:The global prevalence of nonalcoholic fatty liver disease (NAFLD) is increasing. The pathogenesis of NAFLD is multifaceted, and the underlying mechanisms are elusive. We conducted data mining analysis to gain a better insight into the disease and to identify the hub genes associated with the progression of NAFLD.Methods:The dataset GSE49541, containing the profile of 40 samples representing mild stages of NAFLD and 32 samples representing advanced stages of NAFLD, was acquired from the Gene Expression Omnibus database. Differentially expressed genes (DEGs) were identified using the R programming language. The Database for Annotation, Visualization and Integrated Discovery (DAVID) online tool and Search Tool for the Retrieval of Interacting Genes/Proteins (STRING) database were used to perform the enrichment analysis and construct protein-protein interaction (PPI) networks, respectively. Subsequently, transcription factor networks and key modules were identified. The hub genes were validated in a mice model of high fat diet (HFD)-induced NAFLD and in cultured HepG2 cells by real-time quantitative PCR.Results:Based on the GSE49541 dataset, 57 DEGs were selected and enriched in chemokine activity and cellular component, including the extracellular region. Twelve transcription factors associated with DEGs were indicated from PPI analysis. Upregulated expression of five hub genes (SOX9, CCL20, CXCL1, CD24, and CHST4), which were identified from the dataset, was also observed in the livers of HFD-induced NAFLD mice and in HepG2 cells exposed to palmitic acid or advanced glycation end products.Conclusion:The hub genes SOX9, CCL20, CXCL1, CD24, and CHST4 are involved in the aggravation of NAFLD. Our results offer new insights into the underlying mechanism of NAFLD progression.

简介：摘要：在债务清偿方面，若被执行人现有财产无法实现清偿而第三人具备到期债权的情况下，人民法院能够以申请为根据执行此项债权。执行过程中还需要注意判定性质，遵守法律规定开展相应执行工作。

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简介：摘要：按照我国关于执行的相关规定，具备法定执行条件的案件被执行人如果存在到期债权，那么法院可以在满足到期债权各项执行条件的情况下运用强制性的执行手段，进而要求第三人对于现有的到期债权进行偿还。对于被执行人的到期债权之所以给出上述的具体操作履行条件，最根本的思路宗旨就在于全面维护债权人的合法经济权益，并且着眼于平衡案件被执行人以及债权人的合法利益。因此，本文通过探讨被执行人的到期债权法定执行要件，详细阐释执行领域到期债权的具体操作要求。

简介：AbstractObjective:This survey was designed to understand the misconceptions about labor epidurals.Methods:This voluntary and anonymous online survey on wenjuan.com was conducted from September 1st, 2015 to January 1st, 2016 via mainly WeChat groups dedicated to perinatal healthcare providers in China. The questionnaire included items inquiring the knowledge and opinions about labor epidural analgesia related to maternal complications, baby safety, and effect on laboring. Incomplete surveys were excluded from the data analysis. The data was presented as percentages and a Chi-square test or Fisher’s exact test, as appreciate, was used to quantitatively compare the results.Results:A total of 1412 respondents completed surveys with 42.9% (606/1412) of them being anesthesiologists, 35.1% (495/1412) being obstetricians, 11.8% (167/1412) being midwives, 3.7% (52/1412) being labor and delivery nurses, and 6.5% (92/1412) being hospital administrators and unspecified. The study revealed a lack of knowledge in labor pain control. Although 82.4% (1164/1412) of respondents were familiar with labor epidural analgesia, 8.9% (126/1412) did not know how it works, and 1.1% (15/1412) never heard it in a multiple-choice question. The three main groups (anesthesiologists, obstetricians, and midwives/labor and delivery nurses) were chosen for comparisons. Opinions among these three groups concerning five questions in the three main concerns were evaluated using a statistical significance of P<0.05.Conclusion:The results in our survey indicated an urgent need of continuing medical education to multidisciplinary specialties to improve evidence-based medical practices as these misconceptions have existed for over 10 years in the medical professionals. Lack of public awareness fueled by misconceptions related to labor epidural analgesia may be associated with a lack of professional knowledge. Correct knowledge in professionals needs to be disseminated to the public in order to dispel possible misconceptions and rumors about labor epidural analgesia. This would not only enhance patient understanding of their care but also improve maternal, fetal, and neonatal outcomes.

简介：摘要：近些年来，随着网络持续的高速发展，产生了许多网络虚拟财产，如比特币、手机账户、游戏装备等网络虚拟财产，这些虚拟财产在带给人们许多不同体验的同时也带来了很多隐患。这些隐患主要涉及到网络虚拟财产的安全、继承以及法院强制执行等问题。目前，现有的法律和司法解释，都未对网络虚拟财产执行的相关问题予以具体规定。由于虚拟物品、网络虚拟货币、网络电子数据和其他类型的网络虚拟财产等具有较高的现实价值，网络虚拟财产还具有财产属性，而且能够快速的转移和交易。 但在我国，法律立法上的空白导致法院处理网络虚拟财产无法可依，所以我国亟待建立虚拟财产强制执行制度，有利于法院执行更加全面，更好的实现申请执行人的权益。

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简介：摘 要：高校行政管理工作的有序开展，对于人才培养、科学研究、社会服务以及文化传承等都有着重要的促进性作用。高校行政管理执行力的构建不仅关系到高校各方面工作的有序、高效开展，而且是实现跨越式发展的重要保障。在新时期新形势下，行政管理工作在高校内部占有的位置日益提高，本文也是对其进行分析，找到管理改革创新方式，希望能够最大程度地发挥出行政管理工作的优势，以此保证高校教育教学质量的可持续发展。