The scope of township governmental duties right is relatively large , intersecting and overlapping with the higher - up finance , but the scope of the property right is comparatively minor 乡镇政府的事权范围相对较大，且同上级财政交叉重叠，财权范围相对较小，参与分成的共享税税种和级次较多。
Especially , the lacuna of system of tax division between central and local engenders the unconformity of the duties right and larger gap between revenue with expenditure , the big randomness and abnormity of township budget execution 尤其是分税制不彻底造成事权不分、收支缺口拉大，乡镇预算执行随意性太大、不规范。乡镇财政支出呈刚性。
Article 55 the educational appropriations of the people ' s governments at various levels shall be listed separately in their fiscal budgets in accordance with the principle of their unified authority over the administrative affairs and the financial affairs 第五十五条各级人民政府的教育经费支出，按照事权和财权相统一的原则，在财政预算中单独列项。
The government should take the public availability and equity into account , stick to the principles of public financing , combine rights and obligations , and allocate medical care resources rationally 摘要政府在农村医疗保障中承担财政责任，应以公益性和公平性为取向，并遵循公共财政原则、权利与义务相结合原则、财权与事权相一致原则以及卫生资源合理配置原则。
The logic of the paper is : with dual action from revenue and expenditure , local finance undertook high and unsustainable expenditure assignments which had been stand out after the tax sharing system ( tss ) 本文的论证逻辑是：在收入和支出两个环节的双重作用下，基层财政承担着大于财权的事权，由分权向集权转变的标志性改革? ?分税制实施后，矛盾表现的就更为突出。
This article construct and make some discussion again by tax right on china , propose and entrust to place with the proper tax revenue legislative right , and divide the tax category properly , make the duties and reponsbilities of the local government conform with ownesr of property 就中国税权的重构作了一些初步探讨,并建议赋予地方以适当的税收立法权,合理划分税种,使地方政府的事权与财权相统一。
The reasons of small town ’ s liability have three aspects . the first reason is that there are various reasons forming the debt ? ? slowly development of economy result in deficiency of capital , and the randomness and nonstandard expenditure cause serious waste . the second , the rigidity financial expenditure spends in wage , education , road , irrigation construct and rising in payment , and the asymmetric bread between financial power and working power in management system 乡镇债务形成的原因多种多样,客观分析起来,乡镇债务形成的原因多种多样,既有经济发展缓慢导致乡镇财源不足,也有开支的随意性和不规范导致浪费严重;既有工资、教育、道路、水利建设和加薪等刚性财政支出过大,也有财政管理体制方面财权和事权的不对称留下的缺口;既有投资决策失误背上包袱及其他历史遗留问题,也有乡镇机构臃肿、冗员过多增加开支的因素。
Except for the introductory remark and the conclusion , the paper contains seven sections , mainly involving the following contents and viewpoints : the establishment of the relative offical position , the enactment and restriction of commercial right , the regulation of the relative marketing administration , the issuance of the currency , the revenue law , the salt and tea law , the foreign trade law and the comerical custom law etc . the paper analyses the matters that how the government of ming exerted appropriately the national functions and taked full advantage of legal instruments to regulate the commercial activities 除导论和结论以外，本文有七章组成，主要内容有：有关官职的设置、商事权利的设定及其限制、有关市场管理的规定、钱币的发行、税收法、盐茶法、对外贸易法、商事习惯法等等。具体地分析明朝政府如何因时制宜，行使国家的职能，充分利用行政、经济等法律手段调节商事活动，正确评价国家制定法与民间习惯法之间的相互作用，指出明代商事法制所存在的种种弊病。
The $ 1 . 4 stamp features the game of " scissors , paper , stone " . this is a very simple game but it is also the world s most popular method of making decision or setting priority . to play , there must be at least two players in the field , so children who always engage in this game , imperceptibly become compliant and cooperative 4邮票上展示的是“包剪? ” ：游戏虽然简单，但由于要两人或以上才可以进行，而且很多时候都是用来决定“话事权”或“先后次序” ，因此小朋友可以在不知不觉之间，学晓了合群和规矩。
