In regarding to new Accounting Law, this paper makes an in-depth discussion on responsibility target and its orientation for accounting personnel.

An approach to attribute-based object access;

On How to Correct the Interrogator s Negative Attitude toward Investigator;

Based on the problem analysis and decision thought got by human for long practical activities,this paper showed a problem oriented analysis and decision expert system which used problem objects as core,correlated objects as problem meta-objects,problem phenomena as expression form,causalitied as problem transformation driver,procedure knowledge and principle knowledge as reference object.