It defines the relevant concepts , introduces the research methods concemed in and out of china , depicts the characteristics of the chinese accounting system , analyzes the causes of this problern , exposes the manipulating methods , and provides some suggestions to curb the problem . to begin with , some concepts , such as eamings and manipulation are defined and compared with other concepts , such as errof , staff fraud , management fraud , and eamings management 首先,本文率先對所研究的概念(如:業(yè)績和操縱)的內(nèi)涵、外延進(jìn)行了規(guī)范的定義,并與國外相關(guān)概念(如:錯誤、雇員舞弊、管理舞弊、盈余管理)進(jìn)行了詳細(xì)的比較,從而確立了本文獨(dú)特的考察對象。
Compared with other general cfd software , the numerical modeling software of combustion process improved by the author of this paper has following features : ( 1 ) it can adjust the corresponding parameters and manipulating methods according to furnace architecture , operational parameters and fuels etc . ; ( 2 ) it can arrange the nodes of grid flexibly and also make special calculation to certain nodes , which cannot be accomplished by the general commercial software ; ( 3 ) in the boundary ( water - cooled wall ) condition processing , the third boundary condition is selected for the temperature calculating , linking the combustion process inside the furnace with the flow and heat exchange of water inside the water - cooled wall , so the heat absorbing and the influence of the water - cooled wall to combustion process and heat transfer of furnace are explicitly explained 與其它通用的cfd軟件相比,經(jīng)論文作者所改進(jìn)的燃燒過程數(shù)值模擬軟件的特點(diǎn)在于: ( 1 )能夠結(jié)合爐子結(jié)構(gòu)、運(yùn)行參數(shù)及燃料等,調(diào)整模型中相應(yīng)的參數(shù)及處理方法; ( 2 )可以靈活的安排網(wǎng)格節(jié)點(diǎn),對某些節(jié)點(diǎn)進(jìn)行特殊處理; ( 3 )在邊界(水冷壁)條件的處理上,溫度選用了第三類邊界條件,把爐內(nèi)燃燒過程和水冷壁內(nèi)工質(zhì)的流動和換熱聯(lián)系了起來,使得水冷壁內(nèi)的吸熱情況對爐內(nèi)的燃燒和結(jié)渣的影響充分體現(xiàn)出來。