The author looks at issues such as: poor divisional budget management systems; delayed reform of accounting and financial management systems; a lack of similar requirements with regard to budgets and final accounts; and insufficient budget-making capacity.

The central financial crisis and the financial conflicts between the central and the local governments causes the Qing government to try a national financial budget and final account in between Guangxu and Xuantong years, which includes the Xuantong Third Year budgets for all the provinces, the Duzibu and the Zizhengyuan.

They include the design and budget, the budget standard and real expenditure, the regulations of document No (2004)129 of the Ministry of Finance and their implementing, project budgetary estimation and the budget, its accounting and final accounts.

Many issues have existed in auditing practice of capital construction project final accounts in universities.

Analysis of Decisive Factors in Jiangsu Nangang’s Failure the Finals in CBA 2004-2005 Season;

Technical Statistical Analysis on the 2006-2007 CBA Finals;

This article analyzes the techniques,videos and reports of the two teams entered the final and their three games during the WCBA finals 2005-2006,and summarizes the reasons of their success and failure,meanwhile makes suggestions for other teams that they should increase field goals,enhance backboard recovery and blocking shoots and should reduce faults and fouls.