In this paper the author gives a new method to solve the greatest common formula of two multinomials elementary transformation of raws of the matrix .

本文给出用矩阵的行初等变换求两个多项式最大公因式的方法。

The author puts forward the corresponding cultivating method , starting with the basic object orientation , analyzing four aspects of the ability requirement , such as the application of economic raws and regularities , the handling of accounting affairs , the management of finance and audit .

本文从培养的基本目标定位入手，在分析财会人才的运用经济法规、会计业务处理、财务管理、审计等四个方面的能力要求的基础上，提出相应的培养途径。