浅析项目驱动教学法高职财务管理课程中应用

　 浅析项目驱动教学法在高职财务管理课程中的应用

　王芸 台州职业技术学院投资理财系　

　[摘? 要]本文结合高职财务管理课程，以“项目导入、任务驱动”为主旨，以构建项目技能模块为主线，结合教学实践，对项目设计过程中的教材整合、项目设计、项目实施、项目评价总结等方面作了一些初步探索。

　[关键词]项目导入 任务驱动 财务管理 应用

　课题名称：2009年度台州市教科规划课题《工学结合模式下财务管理项目教学法研究与实践》（G96044）立项时间：2009年1月

　项目驱动教学法是实施一个完整的项目工作而进行的教学活动，具体是指在教学过程中以一个个项目作为载体，把相关的知识点融入到项目的各个环节中去，逐层推进项目的开展；通过对问题的深化和扩充，来拓宽知识的广度和深度，直到得到一个完整的项目解决方案，从而达到学习知识、培养能力的目的。本文的思路是将整个财务管理课程的内容全部融入一个企业的资金运动过程，即项目载体，模拟一个企业的创立、筹资、投资、预测、控制、经营、分配、评价分析过程，掌握企业财务管理的内容和实践操作运用。

　一、教材的整合

　多年以来高职课程无论是教材的组织还是教学的安排，都只是注重知识的系统性、完整性，忽略了理论联系生产实际，忽略了知识应用于工作实际。高职课程应重视应用性教学，强调知识的应用，适当降低理论的深度和难度，对专业基础课、专业课的教学内容按够用的原则进行综合性整合。因此按“项目导入、任务驱动”模式进行教材和课件开发就显得异常重要和紧迫。高职财务管理课程由于自身的特点，存在和我们的经济生活息息相关的大量典型案例，采用项目教学法后，应以生产中实际发生的、具有应用价值的案例作为项目载体，在完成项目学习中掌握理论知识和基本技能。例如在财务管理教材整合中可以把本课程提炼成七个典型项目：筹资项目、投资项目、资金营运项目、资金分配项目、财务预测项目、财务控制项目、财务分析项目，再把每一个项目分解成若干个子项目，然后把子项目分解成一个个更为具体的“任务”。在教材整合过程中要求能将某一教学项目的理论知识和实践技能结合起来，与企业实际生产过程或经营活动的典型工作任务联系起来。

　二、项目的设计

　项目的设计应该在财务管理课程开设前做好该项工作。财务管理课程项目设计，应涵盖本门课程教学目标所涉及的知识、能力和素质的要求。项目任务的选择应围绕教学大纲，紧密结合教材中的每一章节的教学内容，结合典型工作任务，选择整个课程作为总项目任务，形成训练学生职业岗位综合能力的总载体；再结合不同层次学生所具有的知识水平和完成项目任务的能力，在进行教学过程中，将总项目分解成若干个子项目，将一个个子项目划分成一个个较容易掌握的工作任务，通过这些任务来实现财务管理课程的教学目标。

　（一）项目任务设计时要结合课程内容，既要有针对性，又要能形成系统的知识体系。各子项目所涵盖的知识应是紧密联系的，适应学生现有的知识水平，同时又有一定的深度和广度，有利于学生形成系统的知识体系以及分析、解决实际问题能力。比如设计投资项目这个项目时，可以设计“项目投资”和“证券投资”两个任务模块，选择实际工作中典型的案例作为任务载体，既注重每个任务的独立性，又注重每个任务之间的联系，形成完整的财务投资知识体系。

　（二）子项目和任务的设计要符合认知规律，从简单到复杂。项目的设计要切合学生的特点、接受能力及学生现有的知识程度、认知水平和兴趣。要根据学生的实际情况来设计任务，既不能太难，也不能太易。一个任务涉及的知识点不宜过多，规模不宜过大，有助于学生掌握知识点，做到灵活运用。例如学习项目投资时，可以从最简单的单纯固定资产投资开始，设计情景任务，逐步过渡到完整工业项目投资，增加流动资金的投资，再到企业更新改造投资项目。这样进行项目设计始终从学生的角度考虑，让学生的知识和能力有一个循序渐进提升的过程。

　（二）项目设计要结合实际需要，以应用为着眼点，增强学生的职业工作能力。项目设计还应结合区域经济的特点，具备一定的实用性和开放性，才会使学生有身临其境和自由发挥的空间。综合实训项目可以直接来源于企业，因为来源于企业的项目可以更好地锻炼学生的实际操作和应变能力。子项目要根据教学的需要，有的可以在实训基地进行课外训练，有的可以在模拟试验情景中完成。但要注意知识学习、能力训练和实践操作尽可能一体化进行。

　因此在财务管理项目和任务设计时，一定要以学生为中心，教师为主导，兴趣为主线，使学生在完成任务的过程中掌握知识、技能和方法，并学以致用，触类旁通。本文认为财务管理课程设计应该是独立项目和综合项目相结合。教学开始时，让学生模拟创立一个企业作为项目载体，启动自有资金设定上下限，然后自由选择行业，从筹资开始，一直到财务分析结束为止，贯穿整个课程全过程。比如学习筹资项目时，提出筹资渠道、筹资方式、资本成本、最佳资本结构等学习任务，让学生自己总结企业需要更多资金，或者扩大企业规模，还有哪些筹资的渠道和方式，哪些筹资渠道和方式适合中小企业，而另一些只能是大企业或者上市公司才可适用的；各自有什么优缺点；再提出资本在使用过程会付出代价，引申出资本成本学习任务，让学生讨论哪种筹资方式成本高，哪种筹资方式风险大，层层递进，把理论知识和实践运用紧密结合起来。学习投资模块时，可以在筹资模块学习的基础上，即学生通过各种筹资方式筹措资金的基础上，先学习内部投资，即固定资产、无形资产等的投资，学生模拟购买各种资产，学习投资的决策分析，掌握各种决策指标和方法的运用；企业如果还有剩余资金，就可以进行证券投资，就进入了证券投资项目的学习，掌握债券、股票和基金的投资方法和技巧；再此就是企业营运管理，在经营过程如何管理好各种流动资金，提高效率，降低成本，即营运管理模块的项目和任务；层层递进，依次相连过渡到预测、控制、分配和评价分析项目模块。

　三、项目的实施

　财务管理课程项目的实施，具体在学习过程中应按照以下步骤实施。

　（一）依据目标、项目导入。项目教学过程开始时，教师首先根据本次教学目标，引入项目的内容，并将项目合理地分成若干子项目，同时介绍项目、子项目和各个任务之间的内在关系和逻辑结构，使学生对项目有个整体了解和把握，并使学生清楚知道通过本项目的学习、设计和制作可以达到的相关职业工作能力，让学生做好项目计划和实施的相关准备工作。例如筹资模块学习时，明确教学目标是了解筹资渠道和方式，掌握资本成本和最佳资本结构的决策应用，以典型工作任务为载体，即创立企业时如何筹措资金，完成筹资项目学习任务。在整个学习过程中，教师始终扮演的是一个学习的指导者的角色，整个学习过程以学生的自主学习、互助学习为主。

　（二）学生自愿、合理分组。学生分组应在平等自愿的基础上形成学习小组，要求能够互帮互促、协作探究、友好商讨、群策群力，共同完成学习任务；也可以根据学生的不同学业水平、合作精神、性格特点及学习任务的难易，由教师进行合理分组，把不同学习能力、学业水平及具有不同兴趣爱好的学生分到一个组，可以在一定程度上实现优势互补。鉴于财务管理课程的特点，学习小组尽量将人数控制在1-3人为佳，学习能力强的同学可以独立一人一组，学习能力弱的同学可以三人一组。学生既可以身兼数职，也可经过小组协商自主选择角色，承担相应的任务。

　（三）创设情景、提出任务。教师运用多媒体等多种工具，创设项目任务情境。学生在特定的情境下，独立或借助他人的帮助协作，利用典型工作任务项目载体，逐步锻炼学生的独立工作能力与创新能力，激发调动学生的学习兴趣，将学生的学习兴趣引到教师设计的任务上，使学生的知识学习与实际问题解决、职业能力培养紧密结合起来。本文思路是将整个财务管理课程的学习内容，全部融入一个模拟企业的完整资金运动过程，从筹资模块入手、投资、预测、控制、营运、分配、最终评价分析，财务管理细分的七个项目可以单独成为一个独立的学习项目或任务，也可以将所有项目依次相连成一个总项目。

　（四）分析任务、制定计划。在教师的指导下，学生对教师设计的项目进行分析，对任务进行分解，通过教师指导或小组成员的讨论，制定任务完成的详尽书面计划，此计划作为学生学习过程评价的一个指标，督促学生有目的、有步骤完成项目任务的学习。教师要能够掌握和调节项目任务驱动的节奏，了解每个小组的学习进度，加强自主学习策略的指导，及时解决实施过程的问题，纠正偏错，把握方向，使每个小组进度和整个教学计划保持一致，保障财务管理项目教学每个项目能顺利完成。

　（五）小组协作、完成任务。小组成员根据制定的计划和分工情况，开展任务自主学习，学习过程要有阶段性成果，即总结性报告的形成，教师可以根据事先制定好的评价标准进行阶段性考核。阶段性成果的形成可以通过组内切磋交流，不断地完善阶段性学习成果；也可以通过多种形式进行组间的经验交流，相互借鉴，最终促进项目任务的圆满完成。为了及时检查学生每个项目学习的效果，要求每个项目结束都写出学习总结，在自主学习过程中曾经遇到什么问题，是如何解决的。例如最佳资本结构决策，理论上常用的有三种方法：比较资本成本法、每股利润分析法，企业价值分析法，每个小组选择的决策方法可能都不尽相同，在总结时要说明为什么选择了某一种方法，而没有选择其他方法，各种决策方法有什么利弊等等。

　（六）展示成果、评价交流。每组学生的项目任务完成后，按照要求形成完整的电子演示文稿，既包括项目实施计划、程序和过程，也包括实施过程存在问题和解决措施。通过多媒体的方式将电子文稿在全班学生面前展示、交流。根据教师提供的评价标准，通过组内评价、组间评价和教师评价对项目学习过程和学习成果进行总结性评价，将各组完成任务过程中积累的经验和不足进行交流。为使每组每个成员都积极参与项目任务的实施完成，要求每个学生都做好演示讲解的准备。财务管理项目教学过程，既有独立项目，又有综合项目，独立项目可以注重评价实施过程问题的解决措施等方面，综合项目注重逻辑关系和整体成效的评价。

　四、项目的评价

　考核评价对学生的学习和教师的教学都具有重要的导向作用。项目教学法的评价和考核应以突出职业能力为本，综合素质培养为目的。财务管理课程评价应该包括以下方面。

　（一）评价既要有阶段性评价，又要有结论性评价。在财务管理每个项目实施前，教师要分析项目内容、学习目标，根据项目学习任务要求，制定科学的评价标准，并明确告知，以便学生在学习过程中，有明确的学习目标，能够适时的进行自我评价，使各种评价贯穿学习过程始终。比如投资项目学习前，明确告诉学生要用六个指标即投资回收期、投资利润率、净现值、净现值率、现值指数和内含收益率对本小组模拟企业的投资项目进行计算评价分析，最终选择出最优方案；教师评价考核时就要按照设定的标准考核评价。

　（二）评价既要有单项能力的评价，又要有综合能力的评价。根据财务管理课程项目设计的特点，平时对每个项目学习效果评价，课程结束对整个模拟企业项目考核评价。及时评价考核每个项目的学习情况，也是为整个总项目完成奠定基础。因为财务管理每个项目和任务都层层相连，筹资项目完成的好坏，直接影响投资项目的实施，投资项目又影响营运项目，前面每个项目又对分配项目产生影响，更影响到财务分析；所以这就要求教师必须合理地将项目任务层层分解，既有单项能力评价，又有综合能力评价，形成一套完整的评价机制。

　（三）评价既要注意对技能和成果进行评价，也要对学生的态度和方法进行评价。评价体系不仅包括对项目完成成果的评价，还要对学生的学习态度和方法评价，要求学生针对该小组模拟企业写出实施过程的分析报告，每个小组可能采用的筹资方式不同，投资项目不同，利润分配模式也不同，那么每个小组每个项目的分析报告肯定也不同，杜绝学生下载项目分析报告，杜绝分析报告千篇一律，教师可以从掌握各个项目的相关技能和知识，学生的协作能力、自主学习能力、创新能力等全方位评价。可以事先设定好评价表格，分成优、良、中、及格和不及格五个等级，以及每个等级的评价标准，对照标准评价考核。

　（四）评价既可以采取自我自评、组内互评、组间互评，也可以采取教师点评等方式。财务管理项目教学的优点在于每个小组的项目任务载体自主选择都存在差异，所以评价可以自评、互评，结论也具有开放式。但项目完成情况的综合评价工作主要由教师来完成，教师通过观察、提问、查看项目任务的完成情况，进而了解项目任务目标是否完成，完成满意程度，是否达到该项目教学的目标要求。

　总之，由于高职财务管理课程特点，和我们的经济生活密切相关，高职财务管理课程采用项目教学法是非常适合的。财务管理课程采用“项目导入，任务驱动”教学法后，学生学习的主动性明显提高，实践能力、分析能力和创新能力有较大增强，综合职业能力也得到了强化，但也存在着教师素质、教学条件、教材、项目资源是否适应项目教学要求等等问题，还需在以后的财务管理教学工作中不断探索、改进和总结。

　参考文献

　A．1普通图书

　[1]姜大源。职业教育学研究新论[M]北京：教育科学出版社，2007

　A．2期刊中析出的文献

　[1]施金影。项目教学法在《基础会计》教学中应用的思考[J]会计之友（上旬刊），2008（4）

　[2]李俊梅。项目课程开发实践[J]职业技术教育，2007（26）

　Building industry opens up new world of entrepreneurial struggle to build a three provinces of regional central cities--in the Communist x counties the six plenary session members and comrades: today, I was commissioned by the County party Committee Standing Committee, reports to the General Assembly. Consideration of all members and alternates, and comrades attending advice. A, and this year yilai of work recalled this year yilai, in municipal of right led Xia, County solidarity led County people, to science development views for guide, to good activities for mainline, according to "a city four modernizations three more" of development thought, concentrated poly force, work hard, political, and economic, and culture, and social and party of construction are made has new progress, County rendering out wind fresh are, and career prosperity, and social settled, and people mind into of good situation. (A) facilitating the construction of the project. Firmly establish the "scratch project is economic, grasping development project is to hold" philosophy, to extraordinary efforts to promoting the construction of key projects. Plot 108 key projects for the year, with a total investment of 29.3 billion yuan, iron plate, Josh stone cement waste heat power generation and 13 projects completed, worship of 1.2 million tons of pellets, Hua Yu 80,000 sets of grandparent chicken farming, 47 projects under construction, completed investment of 3.95 billion yuan, annual plan of 69.3%. The first half of the County's gross domestic product is expected to reached 8.5 billion yuan, and total revenue of 943 million Yuan. (B) structural adjustment achieved remarkable results. Actively transforming the pattern of economic development, industrial ecology, and agricultural modernization and industrialization of services. High x-County • Tin iron circular economy demonstration area, and further expand economic development zone Jing Dian recycle economy ecology industry Park, Park, circular economy and rapid economic development. Focus more on the dialectical relationship between development and environmental protection, energy saving and emission reduction projects play an important role. Vigorously developing agriculture, ecological agriculture, agriculture, modern agricultural clearing along the River Promenade begins to take shape. Key tourism projects is going well, WA Palace area was named "top ten most influential cultural relics in Hebei province landscape". Develop new services, and services with new developments. (C) urban-rural integration process. Promoting "three-year difference" campaign, battle of two large demolition completed 32 days of 530,000 square meters, exceeded the annual Task 7 months in advance. General big building jiangjun road, bridge and highway bridges, the green heart of the city and other urban construction projects, and focus on building new countryside and new housing model villages, urban and rural areas improve. Highway opened to traffic, Liu Zhang, Qing LAN high-speed x-County section completed by the end of August. Urban and rural

　Building industry opens up new world of entrepreneurial struggle to build a three provinces of regional central cities--in the Communist x counties the six plenary session members and comrades: today, I was commissioned by the County party Committee Standing Committee, reports to the General Assembly. Consideration of all members and alternates, and comrades attending advice. A, and this year yilai of work recalled this year yilai, in municipal of right led Xia, County solidarity led County people, to science development views for guide, to good activities for mainline, according to "a city four modernizations three more" of development thought, concentrated poly force, work hard, political, and economic, and culture, and social and party of construction are made has new progress, County rendering out wind fresh are, and career prosperity, and social settled, and people mind into of good situation. (A) facilitating the construction of the project. Firmly establish the "scratch project is economic, grasping development project is to hold" philosophy, to extraordinary efforts to promoting the construction of key projects. Plot 108 key projects for the year, with a total investment of 29.3 billion yuan, iron plate, Josh stone cement waste heat power generation and 13 projects completed, worship of 1.2 million tons of pellets, Hua Yu 80,000 sets of grandparent chicken farming, 47 projects under construction, completed investment of 3.95 billion yuan, annual plan of 69.3%. The first half of the County's gross domestic product is expected to reached 8.5 billion yuan, and total revenue of 943 million Yuan. (B) structural adjustment achieved remarkable results. Actively transforming the pattern of economic development, industrial ecology, and agricultural modernization and industrialization of services. High x-County • Tin iron circular economy demonstration area, and further expand economic development zone Jing Dian recycle economy ecology industry Park, Park, circular economy and rapid economic development. Focus more on the dialectical relationship between development and environmental protection, energy saving and emission reduction projects play an important role. Vigorously developing agriculture, ecological agriculture, agriculture, modern agricultural clearing along the River Promenade begins to take shape. Key tourism projects is going well, WA Palace area was named "top ten most influential cultural relics in Hebei province landscape". Develop new services, and services with new developments. (C) urban-rural integration process. Promoting "three-year difference" campaign, battle of two large demolition completed 32 days of 530,000 square meters, exceeded the annual Task 7 months in advance. General big building jiangjun road, bridge and highway bridges, the green heart of the city and other urban construction projects, and focus on building new countryside and new housing model villages, urban and rural areas improve. Highway opened to traffic, Liu Zhang, Qing LAN high-speed x-County section completed by the end of August. Urban and rural

　development work steadily in the pilot counties, to build peace neighborhood offices approved, "change", urban and rural communities (Center), immigrant communities, pilot projects such as integrated management of urban and rural sanitation in order. (D) maintain social harmony and stability. In the case of tight financial situation, continue to increase the input of people, happy people battle. Urban central heating and upgrade rural power grids, rural reconstruction of shabby housing ten major projects being delivered, has been overfulfilled ahead. Strengthening of social programs, college entrance examination to record heights; new rural insurance coverage rate of the city's first, launched in new rural cooperative medical clinic co-ordination; ... Perfect Park catering, accommodation, education, recreation and other tertiary industries supporting, improving socialization service level, for industries, businesses and create a good environment for development. 3, flexible investment, enhance the industry. Construction of industrial parks, just set up a platform for the development of only attract more projects into the district, to form agglomeration advantages. A innovation project. To be purposeful, targeted investment, will have a basis of the County's industrial packaged bundles, overall publicity and promotion. Initiative going, please come in and carry out all-round, multi-level and wide-range of investment activities. The Township industrial projects, in principle, to put to the West industrial parks. What town project, is that the output value of the Township. Second, we must grasp the standards selected items. Full account of extend the industry chain and the integration of factors of production, not only efforts to introduce a number of scientific and technological content and high added value, growth and strong driving force of large projects and large enterprises, but also on domestic-funded enterprises and in accordance with the direction of industrial development of small and medium projects, project man, small project overwhelming. Meet the area of the County's new industrial projects and city back into rural enterprises, in principle, all stationed in industrial parks. Meanwhile, strict control of excess capacity and high energy consumption, high emission enterprises to enter. Thirdly, increased incentives on the project. Investment of the whole society, the Township and County units go out and draft project. To establish investment incentives for successful introduction of significant project gives awards to units and individuals, the introduction of tax for the implementation of the project, to introduce organization into rewards. 4, preferential policies, and security industries. In terms of project examination and approval, by area Administrative Committee in conjunction with the development, planning, land, industry and commerce, quality control and other departments, "one-stop reception, one-stop service", the simplified procedures, the time limit originally. In the management of EIA in accordance with the

　development work steadily in the pilot counties, to build peace neighborhood offices approved, "change", urban and rural communities (Center), immigrant communities, pilot projects such as integrated management of urban and rural sanitation in order. (D) maintain social harmony and stability. In the case of tight financial situation, continue to increase the input of people, happy people battle. Urban central heating and upgrade rural power grids, rural reconstruction of shabby housing ten major projects being delivered, has been overfulfilled ahead. Strengthening of social programs, college entrance examination to record heights; new rural insurance coverage rate of the city's first, launched in new rural cooperative medical clinic co-ordination; ... Perfect Park catering, accommodation, education, recreation and other tertiary industries supporting, improving socialization service level, for industries, businesses and create a good environment for development. 3, flexible investment, enhance the industry. Construction of industrial parks, just set up a platform for the development of only attract more projects into the district, to form agglomeration advantages. A innovation project. To be purposeful, targeted investment, will have a basis of the County's industrial packaged bundles, overall publicity and promotion. Initiative going, please come in and carry out all-round, multi-level and wide-range of investment activities. The Township industrial projects, in principle, to put to the West industrial parks. What town project, is that the output value of the Township. Second, we must grasp the standards selected items. Full account of extend the industry chain and the integration of factors of production, not only efforts to introduce a number of scientific and technological content and high added value, growth and strong driving force of large projects and large enterprises, but also on domestic-funded enterprises and in accordance with the direction of industrial development of small and medium projects, project man, small project overwhelming. Meet the area of the County's new industrial projects and city back into rural enterprises, in principle, all stationed in industrial parks. Meanwhile, strict control of excess capacity and high energy consumption, high emission enterprises to enter. Thirdly, increased incentives on the project. Investment of the whole society, the Township and County units go out and draft project. To establish investment incentives for successful introduction of significant project gives awards to units and individuals, the introduction of tax for the implementation of the project, to introduce organization into rewards. 4, preferential policies, and security industries. In terms of project examination and approval, by area Administrative Committee in conjunction with the development, planning, land, industry and commerce, quality control and other departments, "one-stop reception, one-stop service", the simplified procedures, the time limit originally. In the management of EIA in accordance with the

　Building industry opens up new world of entrepreneurial struggle to build a three provinces of regional central cities--in the Communist x counties the six plenary session members and comrades: today, I was commissioned by the County party Committee Standing Committee, reports to the General Assembly. Consideration of all members and alternates, and comrades attending advice. A, and this year yilai of work recalled this year yilai, in municipal of right led Xia, County solidarity led County people, to science development views for guide, to good activities for mainline, according to "a city four modernizations three more" of development thought, concentrated poly force, work hard, political, and economic, and culture, and social and party of construction are made has new progress, County rendering out wind fresh are, and career prosperity, and social settled, and people mind into of good situation. (A) facilitating the construction of the project. Firmly establish the "scratch project is economic, grasping development project is to hold" philosophy, to extraordinary efforts to promoting the construction of key projects. Plot 108 key projects for the year, with a total investment of 29.3 billion yuan, iron plate, Josh stone cement waste heat power generation and 13 projects completed, worship of 1.2 million tons of pellets, Hua Yu 80,000 sets of grandparent chicken farming, 47 projects under construction, completed investment of 3.95 billion yuan, annual plan of 69.3%. The first half of the County's gross domestic product is expected to reached 8.5 billion yuan, and total revenue of 943 million Yuan. (B) structural adjustment achieved remarkable results. Actively transforming the pattern of economic development, industrial ecology, and agricultural modernization and industrialization of services. High x-County • Tin iron circular economy demonstration area, and further expand economic development zone Jing Dian recycle economy ecology industry Park, Park, circular economy and rapid economic development. Focus more on the dialectical relationship between development and environmental protection, energy saving and emission reduction projects play an important role. Vigorously developing agriculture, ecological agriculture, agriculture, modern agricultural clearing along the River Promenade begins to take shape. Key tourism projects is going well, WA Palace area was named "top ten most influential cultural relics in Hebei province landscape". Develop new services, and services with new developments. (C) urban-rural integration process. Promoting "three-year difference" campaign, battle of two large demolition completed 32 days of 530,000 square meters, exceeded the annual Task 7 months in advance. General big building jiangjun road, bridge and highway bridges, the green heart of the city and other urban construction projects, and focus on building new countryside and new housing model villages, urban and rural areas improve. Highway opened to traffic, Liu Zhang, Qing LAN high-speed x-County section completed by the end of August. Urban and rural

　development work steadily in the pilot counties, to build peace neighborhood offices approved, "change", urban and rural communities (Center), immigrant communities, pilot projects such as integrated management of urban and rural sanitation in order. (D) maintain social harmony and stability. In the case of tight financial situation, continue to increase the input of people, happy people battle. Urban central heating and upgrade rural power grids, rural reconstruction of shabby housing ten major projects being delivered, has been overfulfilled ahead. Strengthening of social programs, college entrance examination to record heights; new rural insurance coverage rate of the city's first, launched in new rural cooperative medical clinic co-ordination; ... Perfect Park catering, accommodation, education, recreation and other tertiary industries supporting, improving socialization service level, for industries, businesses and create a good environment for development. 3, flexible investment, enhance the industry. Construction of industrial parks, just set up a platform for the development of only attract more projects into the district, to form agglomeration advantages. A innovation project. To be purposeful, targeted investment, will have a basis of the County's industrial packaged bundles, overall publicity and promotion. Initiative going, please come in and carry out all-round, multi-level and wide-range of investment activities. The Township industrial projects, in principle, to put to the West industrial parks. What town project, is that the output value of the Township. Second, we must grasp the standards selected items. Full account of extend the industry chain and the integration of factors of production, not only efforts to introduce a number of scientific and technological content and high added value, growth and strong driving force of large projects and large enterprises, but also on domestic-funded enterprises and in accordance with the direction of industrial development of small and medium projects, project man, small project overwhelming. Meet the area of the County's new industrial projects and city back into rural enterprises, in principle, all stationed in industrial parks. Meanwhile, strict control of excess capacity and high energy consumption, high emission enterprises to enter. Thirdly, increased incentives on the project. Investment of the whole society, the Township and County units go out and draft project. To establish investment incentives for successful introduction of significant project gives awards to units and individuals, the introduction of tax for the implementation of the project, to introduce organization into rewards. 4, preferential policies, and security industries. In terms of project examination and approval, by area Administrative Committee in conjunction with the development, planning, land, industry and commerce, quality control and other departments, "one-stop reception, one-stop service", the simplified procedures, the time limit originally. In the management of EIA in accordance with the