letters and calls, and do practical things for the masses combine good, effective through reaching people at the service of the \hird, foster the development of new energy, new General Secretary XI Jinping stressed development of innovation forest restructuring, revitalization of the old industrial bases in Northeast China is the State's major strategy, Central has issued comprehensive opinions of revitalizing Northeast China and other old industrial bases, the CPC Central Committee on revitalization in Northeast China were ... Vigorous determination does not waver, the work does not slacken off. Be firm with in the development has more to do with hard, and not muddle along, passive inaction. To rely on their own efforts, can't wait, can't wait, stand still. This not only provides new opportunities for development in our region, and gave us new requirements. We must seize the opportunity, full use of national policy, has to be more complicated, to start and target, give full play to theinitiative of leading cadres at all levels, active, active, focusing on building new momentum for development, accelerating transformation of forest development. To implement the new development philosophy. Philosophy is the action guide, new ideas and new developments. Carrying out innovation, coordination and development of green, open, shared ideas, must be measurable, direct action with new development concepts, training cadres. In a new development concept as a yardstick. Established in line with the new concept of evaluation system and evaluation criterion, embodies the new development policy, organization, mandate implementation, always measured by the new development philosophy, continuous correction of forest transition course. In a new development concept for the path command. As part of the implementation of the new development philosophy followed and action guidelines, firmly adjusted, corrected and reject unsuitable, inappropriate and even againstthe new development ideas, behaviors and practices, more pragmatic approach based on a broad vision, and creatively carry out ecological construction, industrial development, improving people's livelihood, such as the work to ensure that new development ideas take root in forest areas. In a new development concept for weapon training cadre. Education leaders \he new, nothing\es, enhancing vitality and power. Combined development \nd implementation \three big engineering\nd create \nvironment\hening on new development, and new economy concept of learning, and grasp and using, real put thought and action unified to new development concept up, at with new development concept armed himself, and guide practice, effective do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Second, we must rely on Science and technology affects. Tchnical innovation is the promotion of economic transformation and upgrading, quality and efficiency \er\C.它与产品功能成正比，与产品成本成反比 D.它与产品功能成反比，与产品成本成正比 答案：C 解析：
功能成本比值=产品功能 / 产品成本 教材：375页
14.以下属于企业成本控制手段的是（ ） A.消耗定额 B.费用控制 C.计划指标 D.制度控制 答案：D 解析：
成本控制的手段：凭证控制、厂币控制、制度控制，还有标准成本法、责任成本法。 成本控制的标准：目标成本、计划指标、消耗定额、费用预算。 教材：397页
15.以下不应计入管理费用的项目是（ ） A.咨询费 B.存货盘亏 C.广告费用 D.职工教育经费 答案：C 教材：364页
16.已知生产工人劳动生产率提高了15％，平均工资增长了5.8％，企业直接工资费用占成本的比率为15％，由于直接人工费用变动为产品成本带来的降低率是（ ） A.-1.3％ B.1.2％ C.1.4％ D.1.45％
ivelihood, is related to people's well-being and social harmony and stability. We need to protect and improve the livelihood of the people as the starting point and ending point of transition and improve forest people's feeling and happiness. To promote poverty relief and development work. Implementing poverty alleviation crucial project is a major strategic decision made by the CPC Central Committee, is also determined by the provincial \nking and action to the requirements of the Central, provincial, resolutely win the poverty battle. The previous phase I to 18 stations, Tahe, Pine Ridge research, visited many of the poor, go, the heavier, more pressure. For poverty relief and development work, we must pay attention to it, always in mind, grasping hands, should not be blindly optimistic, there can be no slack. Poverty alleviation and development lies in precise, accurate. Present, in order to find out the real base of poor people as soon as possible, come up with feasible poverty standards, state card, built on the basis of document management. To firmly establish the \poverty reduction\he intensity of resource integration, and related funding, with limited funds wisely. By using a combination of employment, entrepreneurship for poverty eradication poverty eradication, education, poverty alleviation, medical aid of poverty means, due to effects of policies, those policies, ensure the completion of mission objectives for poverty eradication for the year. To actively promote the construction of new towns. In February this year, promulgated by the State Council on further promoting urbanization construction of new opinions, proposed to adhere to the people-centered, four modernizations synchronization, optimization, ecology civilization and cultural heritage of new urbanization path with Chinese characteristics. According to district-wide construction of civilized city and the beautiful countryside, further strengthening of urban transport, water supply and drainage and sewage, waste disposal ground, underground, such as infrastructure construction, strive to create a safer and more livable environment. To actively seize the full stop and opportunities for poverty alleviation and development, further efforts to increase forest villages merge, population to the County (district) Council sites and centres concentrated in villages and towns. Combined development of urban construction and tourism industries, careful planning and construction of a number of suitable for residential and farm tour towns and villages, forming one village one producta feature pattern. Closer to the masses. Since last year, our in-depth implementation of the leading cadres of grassroots masses at work, solve the problems of a large number of people, get the masses give wholehearted support to and praise, this work will carry on, absolutely cannot or movement. Grassroots masses and cadres in combination with poverty reduction, combined with the steady work ofletters and calls, and do practical things for the masses combine good, effective through reaching people at the service of the \hird, foster the development of new energy, new General Secretary XI Jinping stressed development of innovation forest restructuring, revitalization of the old industrial bases in Northeast China is the State's major strategy, Central has issued comprehensive opinions of revitalizing Northeast China and other old industrial bases, the CPC Central Committee on revitalization in Northeast China were ... Vigorous determination does not waver, the work does not slacken off. Be firm with in the development has more to do with hard, and not muddle along, passive inaction. To rely on their own efforts, can't wait, can't wait, stand still. This not only provides new opportunities for development in our region, and gave us new requirements. We must seize the opportunity, full use of national policy, has to be more complicated, to start and target, give full play to theinitiative of leading cadres at all levels, active, active, focusing on building new momentum for development, accelerating transformation of forest development. To implement the new development philosophy. Philosophy is the action guide, new ideas and new developments. Carrying out innovation, coordination and development of green, open, shared ideas, must be measurable, direct action with new development concepts, training cadres. In a new development concept as a yardstick. Established in line with the new concept of evaluation system and evaluation criterion, embodies the new development policy, organization, mandate implementation, always measured by the new development philosophy, continuous correction of forest transition course. In a new development concept for the path command. As part of the implementation of the new development philosophy followed and action guidelines, firmly adjusted, corrected and reject unsuitable, inappropriate and even againstthe new development ideas, behaviors and practices, more pragmatic approach based on a broad vision, and creatively carry out ecological construction, industrial development, improving people's livelihood, such as the work to ensure that new development ideas take root in forest areas. In a new development concept for weapon training cadre. Education leaders \he new, nothing\es, enhancing vitality and power. Combined development \nd implementation \engineering\nd create \nvironment\hening on new development, and new economy concept of learning, and grasp and using, real put thought and action unified to new development concept up, at with new development concept armed himself, and guide practice, effective do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Second, we must rely on Science and technology affects. Tchnical innovation is the promotion of economic transformation and upgrading, quality and efficiency \er\答案：B 解析：
劳动生产率提高超过平均工资增长影响降低率=（1-将来的费用率）* 直接工资费用占成本的比例 ={1-(1+5.8%) / (1+15%)} * 15% =1.2% 教材：381页
17.下列各种方法中，属于销售收入趋势分析预测方法的是（ ） A.特尔菲法 B.专家小组法 C.简单平均法 D.专家判断法 答案：C 解析：
趋势分析法是企业根据销售的历史资料，用一定的计算方法预测出未来的销售变化趋势。适用于产品销售比较稳定，销售变化有规律的企业。
有：简单平均法、移动平均法、加权移动平均法、指数平滑法和季节预测法。 教材：442页
18.某企业3月份实际销售额为5 100万元，原来预测的3月份销售额为6 200万元，指数平滑系数为0.6，则4月份的预测销售额是（ ） A.5 540万元 B.5 760万元 C.5 890万元 D.5 940万元 答案：A
解析：4月份预测的销售额=0.6 * 实际销售额5100万元 + （1-0.6） * 预测销售额6200万元=5540万元 教材：445页
19.下列各项对破产清算的表述中，正确的是（ ） A.破产清算是企业经营期满而进行的清算
ivelihood, is related to people's well-being and social harmony and stability. We need to protect and improve the livelihood of the people as the starting point and ending point of transition and improve forest people's feeling and happiness. To promote poverty relief and development work. Implementing poverty alleviation crucial project is a major strategic decision made by the CPC Central Committee, is also determined by the provincial \nking and action to the requirements of the Central, provincial, resolutely win the poverty battle. The previous phase I to 18 stations, Tahe, Pine Ridge research, visited many of the poor, go, the heavier, more pressure. For poverty relief and development work, we must pay attention to it, always in mind, grasping hands, should not be blindly optimistic, there can be no slack. Poverty alleviation and development lies in precise, accurate. Present, in order to find out the real base of poor people as soon as possible, come up with feasible poverty standards, state card, built on the basis of document management. To firmly establish the \poverty reduction\he intensity of resource integration, and related funding, with limited funds wisely. By using a combination of employment, entrepreneurship for poverty eradication poverty eradication, education, poverty alleviation, medical aid of poverty means, due to effects of policies, those policies, ensure the completion of mission objectives for poverty eradication for the year. To actively promote the construction of new towns. In February this year, promulgated by the State Council on further promoting urbanization construction of new opinions, proposed to adhere to the people-centered, four modernizations synchronization, optimization, ecology civilization and cultural heritage of new urbanization path with Chinese characteristics. According to district-wide construction of civilized city and the beautiful countryside, further strengthening of urban transport, water supply and drainage and sewage, waste disposal ground, underground, such as infrastructure construction, strive to create a safer and more livable environment. To actively seize the full stop and opportunities for poverty alleviation and development, further efforts to increase forest villages merge, population to the County (district) Council sites and centres concentrated in villages and towns. Combined development of urban construction and tourism industries, careful planning and construction of a number of suitable for residential and farm tour towns and villages, forming one village one product, a feature pattern. Closer to the masses. Since last year, our in-depth implementation of the leading cadres of grassroots masses at work, solve the problems of a large number of people, get the masses give wholehearted support to and praise, this work will carry on, absolutely cannot or movement. Grassroots masses and cadres in combination with poverty reduction, combined with the steady work ofletters and calls, and do practical things for the masses combine good, effective through reaching people at the service of the \hird, foster the development of new energy, new General Secretary XI Jinping stressed development of innovation forest restructuring, revitalization of the old industrial bases in Northeast China is the State's major strategy, Central has issued comprehensive opinions of revitalizing Northeast China and other old industrial bases, the CPC Central Committee on revitalization in Northeast China were ... Vigorous determination does not waver, the work does not slacken off. Be firm with in the development has more to do with hard, and not muddle along, passive inaction. To rely on their own efforts, can't wait, can't wait, stand still. This not only provides new opportunities for development in our region, and gave us new requirements. We must seize the opportunity, full use of national policy, has to be more complicated, to start and target, give full play to theinitiative of leading cadres at all levels, active, active, focusing on building new momentum for development, accelerating transformation of forest development. To implement the new development philosophy. Philosophy is the action guide, new ideas and new developments. Carrying out innovation, coordination and development of green, open, shared ideas, must be measurable, direct action with new development concepts, training cadres. In a new development concept as a yardstick. Established in line with the new concept of evaluation system and evaluation criterion, embodies the new development policy, organization, mandate implementation, always measured by the new development philosophy, continuous correction of forest transition course. In a new development concept for the path command. As part of the implementation of the new development philosophy followed and action guidelines, firmly adjusted, corrected and reject unsuitable, inappropriate and even againstthe new development ideas, behaviors and practices, more pragmatic approach based on a broad vision, and creatively carry out ecological construction, industrial development, improving people's livelihood, such as the work to ensure that new development ideas take root in forest areas. In a new development concept for weapon training cadre. Education leaders \he new, nothing\es, enhancing vitality and power. Combined development \nd implementation \three big engineering\nd create \nvironment\hening on new development, and new economy concept of learning, and grasp and using, real put thought and action unified to new development concept up, at with new development concept armed himself, and guide practice, effective do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Second, we must rely on Science and technology affects. Tchnical innovation is the promotion of economic transformation and upgrading, quality and efficiency \er\B.破产清算是企业法人被依法撤销所进行的清算 C.破产清算是企业法人自愿终止其经营活动而进行的清算
D.破产清算是企业资不抵债时，人民法院依照有关法律规定对企业进行的清算 答案：D 解析： A：解散清算; B：行政清算； C：自愿清算。 教材：524页
20.下列财务指标中属于结构比率指标的是（ ） A.流动比率 B.现金比率
C.产权比率 D.存货与流动资产的比率 答案：D 解析：
结构比率是指财务报表中个别项目数值与全部项目总和的比率。 教材：547页
二、多项选择题(本大题共10小题，每小题2分，共20分)
在每小题列出的五个备选项中至少有两个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选、少选或未选均无分。
21.风险价值系数的确定方法包括（ ） A.根据市场平均利润率确定 B.由企业领导或有关专家确定 C.根据以往同类项目的有关数据确定 D.由国家有关部门组织专家确定
ivelihood, is related to people's well-being and social harmony and stability. We need to protect and improve the livelihood of the people as the starting point and ending point of transition and improve forest people's feeling and happiness. To promote poverty relief and development work. Implementing poverty alleviation crucial project is a major strategic decision made by the CPC Central Committee, is also determined by the provincial \nking and action to the requirements of the Central, provincial, resolutely win the poverty battle. The previous phase I to 18 stations, Tahe, Pine Ridge research, visited many of the poor, go, the heavier, more pressure. For poverty relief and development work, we must pay attention to it, always in mind, grasping hands, should not be blindly optimistic, there can be no slack. Poverty alleviation and development lies in precise, accurate. Present, in order to find out the real base of poor people as soon as possible, come up with feasible poverty standards, state card, built on the basis of document management. To firmly establish the \poverty reduction\he intensity of resource integration, and related funding, with limited funds wisely. By using a combination of employment, entrepreneurship for poverty eradication poverty eradication, education, poverty alleviation, medical aid of poverty means, due to effects of policies, those policies, ensure the completion of mission objectives for poverty eradication for the year. To actively promote the construction of new towns. In February this year, promulgated by the State Council on further promoting urbanization construction of new opinions, proposed to adhere to the people-centered, four modernizations synchronization, optimization, ecology civilization and cultural heritage of new urbanization path with Chinese characteristics. According to district-wide construction of civilized city and the beautiful countryside, further strengthening of urban transport, water supply and drainage and sewage, waste disposal ground, underground, such as infrastructure construction, strive to create a safer and more livable environment. To actively seize the full stop and opportunities for poverty alleviation and development, further efforts to increase forest villages merge, population to the County (district) Council sites and centres concentrated in villages and towns. Combined development of urban construction and tourism industries, careful planning and construction of a number of suitable for residential and farm tour towns and villages, forming one village one producta feature pattern. Closer to the masses. Since last year, our in-depth implementation of the leading cadres of grassroots masses at work, solve the problems of a large number of people, get the masses give wholehearted support to and praise, this work will carry on, absolutely cannot or movement. Grassroots masses and cadres in combination with poverty reduction, combined with the steady work ofletters and calls, and do practical things for the masses combine good, effective through reaching people at the service of the \hird, foster the development of new energy, new General Secretary XI Jinping stressed development of innovation forest restructuring, revitalization of the old industrial bases in Northeast China is the State's major strategy, Central has issued comprehensive opinions of revitalizing Northeast China and other old industrial bases, the CPC Central Committee on revitalization in Northeast China were ... Vigorous determination does not waver, the work does not slacken off. Be firm with in the development has more to do with hard, and not muddle along, passive inaction. To rely on their own efforts, can't wait, can't wait, stand still. This not only provides new opportunities for development in our region, and gave us new requirements. We must seize the opportunity, full use of national policy, has to be more complicated, to start and target, give full play to theinitiative of leading cadres at all levels, active, active, focusing on building new momentum for development, accelerating transformation of forest development. To implement the new development philosophy. Philosophy is the action guide, new ideas and new developments. Carrying out innovation, coordination and development of green, open, shared ideas, must be measurable, direct action with new development concepts, training cadres. In a new development concept as a yardstick. Established in line with the new concept of evaluation system and evaluation criterion, embodies the new development policy, organization, mandate implementation, always measured by the new development philosophy, continuous correction of forest transition course. In a new development concept for the path command. As part of the implementation of the new development philosophy followed and action guidelines, firmly adjusted, corrected and reject unsuitable, inappropriate and even againstthe new development ideas, behaviors and practices, more pragmatic approach based on a broad vision, and creatively carry out ecological construction, industrial development, improving people's livelihood, such as the work to ensure that new development ideas take root in forest areas. In a new development concept for weapon training cadre. Education leaders \he new, nothing\es, enhancing vitality and power. Combined development \nd implementation \engineering\nd create \nvironment\hening on new development, and new economy concept of learning, and grasp and using, real put thought and action unified to new development concept up, at with new development concept armed himself, and guide practice, effective do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Second, we must rely on Science and technology affects. Tchnical innovation is the promotion of economic transformation and upgrading, quality and efficiency \er\E.根据投资人要求的最低报酬率确定 答案：BCD 教材：77页
22.企业资本金管理原则的内容包括（ ） A.资本确定原则 B.资本保全原则 C.资本充实原则 D.资本增值原则 E.资本成本最低原则 答案：ABCD 解析：
资本确定原则，资本充实原则，资本保全原则，资本增值原则，资本统筹使用原则。 教材：95页
23.现行转账结算的主要方式有（ ） A.银行贴现结算 B.汇兑结算 C.商业汇票结算 D.托收承付结算 E.银行汇票结算 答案：BCDE 教材：192页
24.下列属于应收账款信用政策的内容有（ ） A.销售折让 B.信用标准 C.信用期限 D.收账政策 E.销售退回 答案：BCD
解析：还有现金折扣。
ivelihood, is related to people's well-being and social harmony and stability. We need to protect and improve the livelihood of the people as the starting point and ending point of transition and improve forest people's feeling and happiness. To promote poverty relief and development work. Implementing poverty alleviation crucial project is a major strategic decision made by the CPC Central Committee, is also determined by the provincial \nking and action to the requirements of the Central, provincial, resolutely win the poverty battle. The previous phase I to 18 stations, Tahe, Pine Ridge research, visited many of the poor, go, the heavier, more pressure. For poverty relief and development work, we must pay attention to it, always in mind, grasping hands, should not be blindly optimistic, there can be no slack. Poverty alleviation and development lies in precise, accurate. Present, in order to find out the real base of poor people as soon as possible, come up with feasible poverty standards, state card, built on the basis of document management. To firmly establish the \poverty reduction\he intensity of resource integration, and related funding, with limited funds wisely. By using a combination of employment, entrepreneurship for poverty eradication poverty eradication, education, poverty alleviation, medical aid of poverty means, due to effects of policies, those policies, ensure the completion of mission objectives for poverty eradication for the year. To actively promote the construction of new towns. In February this year, promulgated by the State Council on further promoting urbanization construction of new opinions, proposed to adhere to the people-centered, four modernizations synchronization, optimization, ecology civilization and cultural heritage of new urbanization path with Chinese characteristics. According to district-wide construction of civilized city and the beautiful countryside, further strengthening of urban transport, water supply and drainage and sewage, waste disposal ground, underground, such as infrastructure construction, strive to create a safer and more livable environment. To actively seize the full stop and opportunities for poverty alleviation and development, further efforts to increase forest villages merge, population to the County (district) Council sites and centres concentrated in villages and towns. Combined development of urban construction and tourism industries, careful planning and construction of a number of suitable for residential and farm tour towns and villages, forming one village one product, a feature pattern. Closer to the masses. Since last year, our in-depth implementation of the leading cadres of grassroots masses at work, solve the problems of a large number of people, get the masses give wholehearted support to and praise, this work will carry on, absolutely cannot or movement. Grassroots masses and cadres in combination with poverty reduction, combined with the steady work ofletters and calls, and do practical things for the masses combine good, effective through reaching people at the service of the \hird, foster the development of new energy, new General Secretary XI Jinping stressed development of innovation forest restructuring, revitalization of the old industrial bases in Northeast China is the State's major strategy, Central has issued comprehensive opinions of revitalizing Northeast China and other old industrial bases, the CPC Central Committee on revitalization in Northeast China were ... Vigorous determination does not waver, the work does not slacken off. Be firm with in the development has more to do with hard, and not muddle along, passive inaction. To rely on their own efforts, can't wait, can't wait, stand still. This not only provides new opportunities for development in our region, and gave us new requirements. We must seize the opportunity, full use of national policy, has to be more complicated, to start and target, give full play to theinitiative of leading cadres at all levels, active, active, focusing on building new momentum for development, accelerating transformation of forest development. To implement the new development philosophy. Philosophy is the action guide, new ideas and new developments. Carrying out innovation, coordination and development of green, open, shared ideas, must be measurable, direct action with new development concepts, training cadres. In a new development concept as a yardstick. Established in line with the new concept of evaluation system and evaluation criterion, embodies the new development policy, organization, mandate implementation, always measured by the new development philosophy, continuous correction of forest transition course. In a new development concept for the path command. As part of the implementation of the new development philosophy followed and action guidelines, firmly adjusted, corrected and reject unsuitable, inappropriate and even againstthe new development ideas, behaviors and practices, more pragmatic approach based on a broad vision, and creatively carry out ecological construction, industrial development, improving people's livelihood, such as the work to ensure that new development ideas take root in forest areas. In a new development concept for weapon training cadre. Education leaders \he new, nothing\es, enhancing vitality and power. Combined development \nd implementation \three big engineering\nd create \nvironment\hening on new development, and new economy concept of learning, and grasp and using, real put thought and action unified to new development concept up, at with new development concept armed himself, and guide practice, effective do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Second, we must rely on Science and technology affects. Tchnical innovation is the promotion of economic transformation and upgrading, quality and efficiency \er\教材：205页
25.无形资产摊销涉及的主要影响因素有（ ） A.无形资产的摊销年限 B.无形资产的摊销方法 C.无形资产创造的收益 D.无形资产的成本和残值 E.无形资产摊销开始的月份 答案：ABDE 教材：311页
26.企业对外投资的全部开支包括（ ） A.资金成本 B.目标成本 C.前期费用 D.实际投资额 E.投资回收费用 答案：ACDE 教材：320页
27.可以计入企业管理费用的税金有（ ） A.房产税 B.所得税 C.印花税 D.增值税 E.车船使用税 答案：ACE 教材：364页
28.工业企业其他业务收入包括的项目有（ ） A.出租包装物取得的收入 B.出租固定资产取得的收入 C.销售外购商品取得的收入 D.销售多余原材料取得的收入 E.提供工业性劳务取得的收入
ivelihood, is related to people's well-being and social harmony and stability. We need to protect and improve the livelihood of the people as the starting point and ending point of transition and improve forest people's feeling and happiness. To promote poverty relief and development work. Implementing poverty alleviation crucial project is a major strategic decision made by the CPC Central Committee, is also determined by the provincial \nking and action to the requirements of the Central, provincial, resolutely win the poverty battle. The previous phase I to 18 stations, Tahe, Pine Ridge research, visited many of the poor, go, the heavier, more pressure. For poverty relief and development work, we must pay attention to it, always in mind, grasping hands, should not be blindly optimistic, there can be no slack. Poverty alleviation and development lies in precise, accurate. Present, in order to find out the real base of poor people as soon as possible, come up with feasible poverty standards, state card, built on the basis of document management. To firmly establish the \poverty reduction\he intensity of resource integration, and related funding, with limited funds wisely. By using a combination of employment, entrepreneurship for poverty eradication poverty eradication, education, poverty alleviation, medical aid of poverty means, due to effects of policies, those policies, ensure the completion of mission objectives for poverty eradication for the year. To actively promote the construction of new towns. In February this year, promulgated by the State Council on further promoting urbanization construction of new opinions, proposed to adhere to the people-centered, four modernizations synchronization, optimization, ecology civilization and cultural heritage of new urbanization path with Chinese characteristics. According to district-wide construction of civilized city and the beautiful countryside, further strengthening of urban transport, water supply and drainage and sewage, waste disposal ground, underground, such as infrastructure construction, strive to create a safer and more livable environment. To actively seize the full stop and opportunities for poverty alleviation and development, further efforts to increase forest villages merge, population to the County (district) Council sites and centres concentrated in villages and towns. Combined development of urban construction and tourism industries, careful planning and construction of a number of suitable for residential and farm tour towns and villages, forming one village one producta feature pattern. Closer to the masses. Since last year, our in-depth implementation of the leading cadres of grassroots masses at work, solve the problems of a large number of people, get the masses give wholehearted support to and praise, this work will carry on, absolutely cannot or movement. Grassroots masses and cadres in combination with poverty reduction, combined with the steady work of