The paper introduces the general ideal of intelligent controls - oriented virtual instrument . what the ideal is that intelligent cells of instrument can compose various instruments , and can show them to user on pc , which are derived from virtual controls by combine virtual control and functions of instruments through functions endowing 这一概念的基本思想是：将一些虚拟控件经“功能赋予”后与仪器功能进行“测试融合”从而形成“智能仪器单元” ，通过“积木式拼搭” ，可直接在pc机内形成各种类型的虚拟仪器并显示在屏幕上供用户使用。
Qin ' s model is the procreant thought of ivc - based - vi , and it is new pattern of instrument . the creationary thought is : non - ivc can be turned into intelligent instrument unit with the function of actual measurement instruments by the function endowing and test fusing , and these units can be used as basic building blocks for a variety of more complex virtual measurement instruments on a pc computer 秦氏模型是智能控件化虚拟仪器产生的思想基础，它是一种新的仪器模式，这一极富创造性的思想是：将非智能虚拟控件经“功能赋予”后与仪器功能进行“测试融合”从而形成“智能仪器单元” ，通过积木式的随机拼搭，可直接在pc机内形成成百上千、类型用途各异的虚拟仪器并显示在屏幕上直接供用户使用。
The intelligent cells of instrument named intelligent virtual controls is a kind of living virtual part endowed instrument functions , which descibe the appearance and the essential of intelligent virtual controls instrument , equally to say that intelligent virtual controls instrument is embodied by intelligent virtual controls 智能控件化虚拟仪器的主要思想是：将一些虚拟控件经“功能赋予”后与仪器功能进行“测试融合” ，从而形成“智能仪器单元” ，通过“积木式拼搭” ，构成各种各样的虚拟仪器供用户使用。其本质是通过智能虚拟控件来体现的。
It describes some generality factors based on the environments of integrated costing system , analyzes the possibility of implement technology , suggests an approach of building block which includes separating the generality demand and individuality demand , user self defining function and the realization of the interaction of heterogeneous database based on views 摘要对集成环境下影响成本核算系统通用性的因素进行了简要描述，并从实现的技术可行性角度对提高成本核算系统通用性的方法做了研究，提出了积木式设计将共性需求和个性需求分离、用户自定义功能以及基于视图集成实现异构数据库互操作的方案。
