对农业问题的反思与展望

该文简要回顾了我国农业发展的长期历程，从中探讨我国农业落后及周期波动的原因及历史经验教训。重点分析了我国农业问题的实质、农业发展存在的矛盾以及要解决的主要问题，并提出了一些解决的途径，力图改变农业是国民经济的“瓶颈”的状态，使农业真正成为整个社会经济发展的基础。

A Study of the Accounting Environment in Civil Aviation Enterprises

Through the study of the accounting environment the paper gives a brief account of the shaping characteristics of the internal and external enterprise accounting environment,their influence on the accounting system and the difference between and the relations of the internal and external enterprise accounting environment as well as its overall influence on the accountingis adapted to the changes of enterprise environment and that of how the accounting in civil air transport enterprises is improved in accordance with accounting requirements so as to promote the harmonious development of accounting and the civil aviation industry.