关于收入确认与成本结转的思考

从行为规范的细节中看理想信念

BEIJING, March 9 (Xinhua) -- Chinese President Hu Jintao called for the building of a Great Wall of stability in Tibet here on Monday, prior to the 50th anniversary of the foiling of an armed rebellion led by the ** Lama's supporters.     Hu stressed the necessity to promote development and stability in Tibet when joining a panel discussion with deputies of the National People's Congress (NPC) from the Tibet Autonomous Region.      Chinese President Hu Jintao (2nd R) joins a panel discussion with deputies to the Second Session of the 11th National People's Congress (NPC) from southwest China's Tibet Autonomous Region, in Beijing, capital of China, March 9, 2009"We must reinforce the solid Great Wall for combating separatism and safeguarding national unity, so that Tibet, now basically stable, will enjoy lasting peace and stability," said Hu.     He urged Tibet authorities to implement the central government's policies on Tibet, focus on development and stability issues, attain an economic great-leap-forward, safeguard "national security" and "social stability", and keep improving people's living standard, in order for them to make new progress in the building of "a unified, democratic, prosperous and harmonious socialistic new Tibet."     In pursuing economic development, Hu said, Tibet must stick to the development road with Chinese characteristics and Tibetan features so as to strengthen the material foundation for the building of socialistic new Tibet.     The President urges Tibet to vigorously advance the program of building "socialist new villages," develop industries with distinguished features" and strengthen ecological and environmental protection.     Hu expressed the hope that Tibet should embark on more projects that will directly result in the improvement of people's life and working conditions, particularly those of farmers and herdsmen.     The government must also give priority to addressing people's immediate needs, so that people of all ethnic groups in Tibet will be able to share the fruit of development, he said.     READY TO HANDLE INCIDENT     Hu's remarks came ahead of several sensitive dates in Tibet.     Tibet will mark the 50th anniversary of the abolishment of slavery and the theocratic regime of the ** Lama on March 28.     On March 10, 1959, in an attempt to preserve the old serfdom, the nobles and slave owners staged an armed rebellion, which was foiled by the central government of China.     The riot changed everything in Tibet. The Communists soon decided that democratic reform should be carried out immediately to demolish the entire old system led by the ** Lama.     The Preparatory Committee of Tibet Autonomous Region replaced the Gaxag government and set out to lead the reform.     From 1959 to until 1966, 1 million slaves were granted land, houses and their freedom.     The ** Lama, who fled to India, has maintained a government-in-exile since 1959, and China has charged that this group was behind the riot in Lhasa on March 14 last year and other Tibetan areas of China.     Earlier on Sunday, Legqog, chairman of the Standing Committee of the Tibet Autonomous Region People's Congress, said the ** clique has increased its secessionist and sabotage activities in Tibet this year.     "They made attempts to make trouble through collusion with those inside or even sending in their people," he said.     "Although Tibet is currently very stable, our troops are ready to handle any infiltration and sabotage activities by the ** Lama clique and other hostile forces," Kang Jinzhong, political commissar of armed police corps in Tibet, told Xinhua Monday.     "All the armed police forces across Tibet are on routine duty. The armed police force has the ability to handle any emergencies an any time," he said.     Tibetan people are "very simple and kind" and their heart stood with the Party, according to Kang, who has been working in Tibet for more than three year.     "If there were really disturbance, it must be caused by a few people instigated under the disguise of religious cause," he said, adding up to now armed police in Tibet had not found any "abnormal situation."     Kang said some hostile forces or "a handful of people" might be making preparations for making trouble, but their conspiracy would not succeed.     Some overseas media have reported that conflict might arise at any time in Tibet, but Kang said that was "purely talking nonsense."     "I am completely relaxed. To be frankly, if Tibet were in a tense situation, I would not have come here for the parliamentary session or talk to you," he told Xinhua, adding, "I'm confident so I'm here for the session."     Kang said Tibet did not experience any instability after the March 14 riot in Lhasa.     The riot, occurring in Lhasa during last year's parliamentary session, caused 18 deaths and huge economic losses.     BORDER CONTROL TIGHTENED     In the riot last year, innocent civilians suffered the most.     Tibetan businessman Losang still keeps photos of the damage to his souvenir store near Lhasa's Jokhang Temple. "They broke the glass and took away some of my most valuable items."     Losang feels easier seeing police and soldiers of the People's Liberation Army patrolling Lhasa's streets. "Tightened security is a good thing for business people and all residents."     "Who cares what other people think of the tightened security in Lhasa?" said a Tibetan woman who was taking her preschool daughter for a walk in a park near the Potala Palace.     "It's always easy to point a finger at others, but we are the ones who actually went through the tragic experience last year," she said. "If not for the police and PLA, I wouldn't have dared to take my daughter out to the streets now."     Expecting possible sabotage activities by the ** Lama clique, a senior police officer said here Monday that border control has been tightened in Tibet.     "We have made due deployment and tightened controls at border ports, and key areas and passages along the border in Tibet," Fu Hongyu, Political Commissar of the Ministry of Public Security Border Control Department.     "We will firmly crackdown on criminal activities in Tibet's border area that pose a threat to China's sovereignty and government," said Fu, a deputy to the NPC session.     "We will go all out to maintain the security and stability of border and coastal areas," said Fu.     Tibet, a plateau region in China, has a lengthy border with Myanmar, India, Bhutan and Nepal.

BEIJING, March 10 (Xinhua) -- Lhasa is stable, and troops there are in normal state, said Qiangba Puncog, chairman of the Tibet regional government, on Tuesday.     "I was told in a phone talk with Lhasa in the noon that the whole city is stable and troops are in normal state as usual," he said in Beijing after a plenary meeting of the National People's Congress.     He told Xinhua that he absolutely agrees with President Hu Jintao's remarks on Monday when Hu called for a "Great Wall of stability in Tibet."     "It (Hu's call) is a good and long-term consideration," said Qiangba Puncog.     On March 10, 1959, an armed rebellion was staged by the upper ruling class in Tibet in an attempt to preserve the old serfdom. The rebellion was quickly foiled by the People's Liberation Army, and the central government then decided to begin a democratic reform which put an end to serfdom and the theocratic regime.     Qiangba Puncog said that the ** Lama and his secessionists clique have kept on smearing the central government and the Tibetan regional government over the past 50 years, but time and facts would prove what they said are nothing but purely lies.     "They always lie that more than 1 million Tibetans had been killed in the past 50 years, but the truth is that the population in Tibet increased from 1.2 million in 1959 to 2.87 million in 2008," he said, adding Tibetans and people from other ethnic minorities now account for more than 95 percent of the population in the autonomous region.     "The fabrication of the so-called 'genocide' in Tibet has become a stock-in-trade for them to cheat the world," he said.

BEIJING, April 16 (Xinhua) -- Chinese President Hu Jintao and his Kazakh counterpart Nursultan Nazarbayev held talks in Beijing Thursday afternoon.     The heads of states agreed to deepen bilateral cooperation in all fields and join hands to tackle the challenge of international financial crisis. After the talks, Hu and Nazarbayev signed a joint declaration and witnessed the signing of 10 agreements on cooperation in the fields of transport, education, agriculture and telecommunications. Chinese President Hu Jintao(R) shakes hands with Kazakhstan's President Nursultan Nazarbayev in Beijing, China, April 16, 2009.    President Hu said the strategic partnership between China and Kazakhstan had maintained a fast growth in recent years. The two countries have maintained frequent high-level contacts, political mutual trust, expansion of practical cooperation and good collaboration within the multilateral frameworks. Chinese President Hu Jintao(L) and Kazakhstan's President Nursultan Nazarbayev review honor guards at the welcoming ceremony in honor of Kazakhstan's President in Beijing, China, April 16, 2009. Hu expressed gratitude to Kazakhstan for supporting China on such major issues as Taiwan, Tibet and the holding of Beijing Olympics and Paralympics.     Nazarbayev said Kazakhstan values the development of friendly and cooperative relations with China. He said China has raised its status in the international community by successfully holding the Olympic Games and launching the Shenzhou-7 spacecraft.     He said the effective measures taken by the Chinese government to cope with the global financial crisis have benefited not only the Chinese economy, but also the world economic growth.     Hu said the Chinese government always gives priority to developing the strategic partnership with Kazakhstan. Hu suggested that the two countries should work on four areas.     Firstly, Hu said the two countries should continue to enhance high-level contact, improve cooperative mechanism and deepen political links. The leaders of the two countries should maintain close contact. The governments of the two countries should give full play to the role of China-Kazakhstan Cooperation Committee to increase communication and coordination. The parliaments and political parties of the two countries should carry out exchanges in various forms on the experience of governing their respective countries.     Secondly, the two countries should utilize the complementarity of their economies to deepen cooperation in such fields as economy, trade, energy, resources and finance to achieve common development. The two sides should further optimize trade structure, expand the scale of bilateral trade, work together to build major energy and resources projects and non-resources projects, and accelerate infrastructure construction at border areas.     Thirdly, the two countries should promote cultural exchanges and cooperation. China is ready to deepen cooperation with Kazakhstan in culture, education, health, tourism and sports. He said the two countries should encourage non-governmental organizations, media and youth organizations to expand contact and enhance friendship.     Fourthly, the two countries should deepen security cooperation and join hands to tackle various challenges. He said China will continue to strengthen coordination and cooperation with Kazakhstan within such multilateral frameworks as the United Nations, Shanghai Cooperation Organization and Conference on Interaction and Confidence-Building Measures in Asia. He said the two countries should join effort to strike trans-border organized crimes and the evil forces of separatism, terrorism and extremism so as to safeguard peace, stability and security of the two countries and the whole region.     Nazarbayev fully agreed with Hu's suggestion, saying under the current situation, Kazakhstan is ready to strengthen its strategic partnership with China. He expressed the willingness to expand bilateral cooperation in trade, energy, transport, agriculture, finance and telecommunications.     He said the two countries should continue to step up cooperation in multilateral arena, especially within the frameworks of the United Nations, Shanghai Cooperation Organization and Conference on Interaction and Confidence-Building Measures in Asia.     He said the two countries will work together to fight against the three evil forces of separatism, terrorism and extremism to maintain peace and stability in the region and the world over.     Nazarbayev reiterated that Kazakhstan supports China's stance on the issues of Taiwan and Tibet. It supports China to safeguard sovereignty and territorial integrity.     Before the talks, President Hu hold a welcome ceremony for President Nazarbayev at the Great Hall of the People.

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BEIJING, April 4 (Xinhua) -- The industrial production of China's chemical sector increased 2.4 percent year on year in the first two months, and the falling trend for major product's output was eased, according to data released by the Ministry of Industry and Information Technology (MIIT) on Friday.     The figure was calculated based on the comparable working days in the first two months, since China's Lunar New Year holiday fellin February last year, but in January this year.     Zhu Hongren, official with the MIIT said although the output expansion was marginal, the contracting trend for the production of major chemical products was eased.     Of the major 30 chemical products monitored by the ministry, 21saw output falling in the first two months, but the falling rate was tempered from that in December. In addition, three products saw output get back to growth.     To support the annual "Spring Plough" season, the output of major three chemical fertilizer rose 4.6 percent to 8.75 million tonnes through January to February.     The pesticide production grew 9.1 percent to 394,000 tonnes in the first two months, and that for February alone jumped 14.4 percent.     Zhu Hongren said despite of the easing contraction, it was too early to be optimistic, citing the chemical industry faced the most difficult condition comparing with other raw material producing sectors.     China's industrial output rose 5.2 percent year on year in the first two months, with the growth slowing from December, MIIT said last week.     The figure was 0.5 percentage point lower than in December, dragged down by plummeting exports and high inventories, according to MIIT.     Experts said the figure showed Chinese industry was still feeling the pinch of the global downturn.

BEIJING, Feb. 4 (Xinhua) -- The Office of State Flood Control and Drought Relief Headquarters launched an orange alert on Wednesday, urging local authority to be fully aware of the grim situation and give drought-relief work top priority.     The unprecedented drought which started last November, has affected 146 million mu (9.73 million hectares) of crops nationwide by February 4, among which 42.19 million mu are severely affected, according to the latest figure released by the headquarter office.     About 139 million of wheat land in the eight wheat-producing provinces were threatened, comprising 46 percent of the total wheat croplands in the areas. People irrigate the wheat field at Xindian Village in Luoyang, a city in central China's Henan Province, Jan. 4, 2009. Drought has hit most of Henan Province, one of China's key wheat producing regions, due to lack of rainfall since last October.Some 3.98 million people and 1.95 million livestock are short of drinking water.     The headquarter office asked local governments to be accountable for relief work and make every effort to expand irrigation areas.     The local authority should enact integrated plans on water distribution to minimize the risk of the drought, according to an emergency notice by the headquarter office.     Four more working teams were sent to the drought-hit areas on Monday to supervise the relief work.     The Ministry of Finance is expected to arrange more funds, after the previous 100 million yuan (14.6 million U.S. dollars) to support the relief effort.

NEW YORK, March 9 (Xinhua) -- China Green Agriculture Inc., the first Chinese company listed on the new New York Stock Exchange Amex market, opened for trading on Monday.     Green Agriculture, which produces and distributes humic acid based liquid compound fertilizer, is also the first Chinese company to list on NYSE Euronext markets in 2009.     "Today is an exciting milestone in the company's continued growth," said Tao Li, chief executive officer of China Green Agriculture.     "Since becoming a public company last year, we have devoted a great deal of resources to improving our corporate governance and level of oversight in order to meet the requirements of a more senior exchange," he added.     So far, NYSE Euronext has 66 companies listed from Greater China, including 56 companies from mainland China listed on the NYSE Euronext, 5 from Hong Kong on NYSE Euronext Markets, and 5 Taiwanese companies on NYSE Euronext Markets.     The total global market capitalization of NYSE Euronext-listed companies from the mainland China is 1.1 trillion U.S. dollars, and 1.2 trillion for all companies from Greater China.

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WASHINGTON, March 24 (Xinhua) -- In a gross interference in China's internal affairs, the U.S. House of Representatives on Tuesday voted to adopt a resolution arrogantly recognizing the so-called "30th anniversary of the Taiwan Relations Act."     The Taiwan Relations Act, passed by the U.S. Congress in 1979, required the United States "to provide Taiwan with arms of a defensive character." China has never recognized the legitimacy of the act.     On Feb. 25, two days after the so-called Resolution 55, named Recognizing the 30th anniversary of the Taiwan Relations Act, was referred to the House Committee on Foreign Affairs of the U.S. Congress by 17 representatives, China voiced strong dissatisfaction and lodged solemn representations to the United States over the issue.     "A handful of representatives from the U.S. Congress" had proposed the resolution "despite China's clear opposition," said Chinese Foreign Ministry spokesman Ma Zhaoxu in a press release dated Feb. 25.     It is known to all that the "so-called" Taiwan Relations Act, enacted unilaterally by the United States, had gravely violated the basic norms guiding international relations, said Ma. It also violated the United States' serious commitment to China and intervened in China's internal affairs, he added.     "The Chinese government and people opposed the act strongly from the day it was worked out," he stressed.     It is widely recognized by the international community that Taiwan, an island province separated from the mainland as a result of the Chinese civil war in the late 1940s, is an integral part of China.

BEIJING, April 16 (Xinhua) -- Chinese Premier Wen Jiabao said Thursday that government stimulus moves had begun to produce results and the economy was now in "better-than-expected" shape.     Wen's remarks at a cabinet executive meeting came after the government said there had been positive economic changes, even though the economy grew just 6.1 percent in the first quarter, the slowest pace in a decade.     The premier cited pick-ups in investment, consumption and industrial output, abundant liquidity in the banking system, and improved market expectations as signs of those "positive changes."     The National Bureau of Statistics said Thursday that first-quarter industrial output grew 5.1 percent year on year, with a rise of 8.3 percent in March.     It also said fixed asset investment rose 28.8 percent to 2.81 trillion yuan (413.2 billion U.S. dollars), with real growth exceeding 30 percent, while retail sales grew 15 percent to 2.94 trillion yuan.     Such positive changes indicated that the government's macroeconomic policies, taken since the second half of last year, have been "timely, powerful, and effective," said Wen, who presided over the meeting.     China announced a 4-trillion-yuan stimulus package last November to boost domestic demand, slashed interest rates five times since last September, unveiled support plans for 10 key industries, and projected a record fiscal deficit of 950 billion yuan this year.     These measures were prompted by a collapse in exports as the global downturn took its toll on the world's fastest-growing economy.     China's economic growth cooled to a seven-year low of 9 percent last year, ending five years of double-digit expansion.     "However, we must also be clear-headed and understand that grounds for the country's economic recovery are not solid enough yet, as circumstances both at home and abroad remain grim," Wen warned.     He said that global financial turmoil was still spreading, and was exerting a deepening influence on the national economy.     The premier cited continued falling in external demands, oversupply in some sectors that would suppress industrial output growth and worsen corporate earnings, reluctance in private investment, increased difficulty in raising farmers' income, the dwindling fiscal revenue, and the acute pressure to create enough jobs.     He warned against blind optimism and called for unslackened efforts to achieve the country's goals of social and economic development.     China is aiming to achieve an 8-percent growth this year, which has long been held as essential for the populous developing nation.     "We should anticipate more risks and difficulties ahead, expect a longer time frame within which we would be able to overcome the crisis, and get prepared with more satisfying measures."     The government would focus on following moves, according to the premier.     -- To bring into play measures aimed at expanding investment.     The country would soon cash in the third batch of pledged central government investment. The central government has so far cashed in 230 billion yuan (33.8 billion U.S. dollars), which is part of the 4-trillion-yuan stimulus package.     The government would also revise government approval of investment projects -- or loosen government grip on investment project approval, to encourage private investment, and would continue the work on stabilizing and expanding foreign investment.     -- To expand consumption, and consumer spending in particular.     The country would continue to improve its policy for subsidies to farmers who buy designated brands of home appliances, and stimulate spending on culture, tourism and information in the service sector.     It would also try to keep spending on such items as housing and auto stable.     -- "Using every possible means" to maintain stable trade growth.     The government would scrap policies that could restrict exports, and extend support to exports of hi-tech and labor-intensive products.     It would also increase imports of important energy resources, heavily-demanded raw materials and key technologies and equipment, and encourage domestic firms to invest overseas.     -- To keep the stable development of agriculture.     The country would continue to carry out policies favorable to farmers and agriculture. It would initiate the plan to increase the country's grain output by 50 million tonnes over the next 12 years.     -- To promote the restructuring of key industries.     The government will unveil details of the stimulus packages for10 key industries as soon as possible, and cash in the fund from central government that will be exclusively used for the restructuring and technological renovation.     The Chinese government would improve policies in favor of innovation and hi-tech industries, and may cultivate new growth in sectors of new energy, energy conservation, environmental protection, bio-pharmaceuticals, telecommunications and modern services.     -- To advance with efforts to improve people's livelihood.     The government would make public the execution plan and documents for the huge health care reforms as soon as possible. The reforms are aimed to provide universal health care to the country's large population.     It would continue to provide support to migrant workers and college graduates who are hunting for jobs.     -- To make sure the financial system is providing necessary support for the economic growth.     The government would adjust the market demand for capital and ensure capital is used to fuel the economic growth.     It would give more support to small- and medium- sized enterprises to meet their capital demand.     -- To increase fiscal revenue by making more efforts to collect taxes that are due according to laws and regulations, and at the same time cutting back on unnecessary expenditures.

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BEIJING, Feb. 28 (Xinhua) -- China on Saturday urged Japan to proceed with discretion in word and deed over the Diaoyu Islands issue.     Chinese Foreign Minister Yang Jiechi expatiated China's stance over the issue when holding talks with his Japanese counterpart Hirofumi Nakasone, urging Japan to act with discretion in word and deed over the Diaoyu Islands issue.     Nakasone arrived here Saturday afternoon for his two-day visit to China.     During the talks, both sides made candid and in-depth exchange of views over regional and international issues of common concern, and agreed to fulfil the consensus reached by leaders of the two countries and maintain steady development of China-Japan relations.     Both sides agreed to strengthen cooperation in bilateral, regional and international issues to cope with the international financial crisis, noting that their cooperation is in the interests of both peoples, and conducive to the world peace, stability and development.     Before his China tour, Nakasone said, in the wake of Japanese Prime Minister Taro Aso's remarks on Thursday, that the Treaty of Mutual Cooperation and Security between Japan and The United States was applicable to the Diaoyu Islands.     Chinese Foreign Ministry spokesman Ma Zhaoxu rejected Nakasone's remarks later in a press release, saying that any words and deeds that bringing the Diaoyu Islands into the scope of the Japan-U.S. Mutual Cooperation and Security Treaty are absolutely unacceptable for the Chinese people.     Ma stressed that the Diaoyu Islands and adjacent islets had been Chinese territories since ancient times and China held "indisputable" sovereignty over the islands.

WASHINGTON, March 24 (Xinhua) -- In a gross interference in China's internal affairs, the U.S. House of Representatives on Tuesday voted to adopt a resolution arrogantly recognizing the so-called "30th anniversary of the Taiwan Relations Act."     The Taiwan Relations Act, passed by the U.S. Congress in 1979, required the United States "to provide Taiwan with arms of a defensive character." China has never recognized the legitimacy of the act.     On Feb. 25, two days after the so-called Resolution 55, named Recognizing the 30th anniversary of the Taiwan Relations Act, was referred to the House Committee on Foreign Affairs of the U.S. Congress by 17 representatives, China voiced strong dissatisfaction and lodged solemn representations to the United States over the issue.     "A handful of representatives from the U.S. Congress" had proposed the resolution "despite China's clear opposition," said Chinese Foreign Ministry spokesman Ma Zhaoxu in a press release dated Feb. 25.     It is known to all that the "so-called" Taiwan Relations Act, enacted unilaterally by the United States, had gravely violated the basic norms guiding international relations, said Ma. It also violated the United States' serious commitment to China and intervened in China's internal affairs, he added.     "The Chinese government and people opposed the act strongly from the day it was worked out," he stressed.     It is widely recognized by the international community that Taiwan, an island province separated from the mainland as a result of the Chinese civil war in the late 1940s, is an integral part of China.