A new game encompassing the establishment of new accounting standards was started by the stakeholders that interrelated the standards . " double track system " of accounting systems is a result of interest coordination made by stakeholders , accounting rent - seeking acts a positive role in this process 我国会计制度的“双轨制”变迁模式是利益相关者的利益冲突重新协调与折衷的结果，会计寻租对此起到了推动作用， “双轨制”反过来又进一步促使会计寻租的发生。
The doctrine of liability fixation on contract damage is deemed as a dual system , in which faulty liability on entering a contract and post - contract liability are subjected to the doctrine of liability for wrongs , and obligation on breach of contract is subjected to the strict liability 对合同损害赔偿责任的归责原则，笔者认为应实行过错责任与严格责任的双轨制体系。即缔约过失责任和后合同责任应适用过错责任原则；违约赔偿责任则应适用严格责任原则。
The first aspect is about amending the definition of the financial lease contract , and the second is of modifying the quality of the financial lease contract . the third aspect is that the financial lease contract should be treated as the contract concerned three parties and the rights and obligations belong to the every party ' s should be stipulated in one integrated contract . the forth involved transformation of some systems , such as the dual controlled system of the lesser , the lesser ' s obligation to guarantee no flaw of leased object , the right to charge under the sale contract , renting by foreign currency , the lessees risk of appointing agent , and so on 一、修改融资租赁合同的定义；二、改变融资租赁合同的定位；三、将它规定为三方合同关系，用一个完整的合同规制各方当事人的权利义务；四、某些具体制度设计的改变，如出租人的双轨制、出租人的瑕疵担保义务、关于买卖合同索赔权、外币计租、承租人选定代理人的指定风险等；五、建立融资租赁法律制度的完整体系，将目前尚未规定的各种非典型形式写进合同法。
Building can keep on the development ' s sill . strategy of its competition should for then grow the business enterprise technique creative the ability be used as the deviation of the core competition ability the gathering the strategy . and attain the firster is to set up the technique internationalization the principle on the ideaabandon big but the whole thought , technique is creative to up insist to have for have not for ; the seconder is organizes to up establish developments , produce , sale nimble mechanism in orientation market of integral whole ; the third is talented person grows to establish a systemses to move to rise the manufacturing to become an advantage the fleetnesses just of encourage the mechanism 最后的结论是，庆铃公司的发展要想迈上新台阶，构筑可持续发展的基石，应将技术创新能力作为企业核心竞争力来培育，做到在观念上树立技术国际化理念、抛弃大而全思想，技术创新上“坚持有所为有所不为”突出重点的思维；在企业组织结构上建立开发、生产、销售一体化敏捷适应市场机制；在人才培育上建立“双轨制迁升制”形成一个有利快速成才的激励机制。
Part iv comes several legislation proposals by the author , the most important of which is that " the best interests of the child " principle should be established . there is a few distinctions between common law and civil law in this principle . thus , we can make use of the sole parental rights and joint parental rights to realize " the best interests of the child " 在亲权行使上，存在三种立法例，即单独亲权、共同亲权以及单独亲权共同亲权双轨制，文中指出各种立法的利弊，并进而提出我国亲权制度的立法原则:以“子女最佳利益”为指导，实行以单独亲权为主，共同亲权为辅的立法原则。
The reform has also led to the following uptrends : the coexistence of the double system of the regular education and vocational education and transferable between the two ; vocational training has been strengthened as a result of the standardization of the evaluation of vocational qualification ; the introduction of rotation of learning and work experience in the vocational education , encouraging the participation of social independent investors ; the gradual adaptation to the international standards benefiting from various practices of the european union 变革后的希腊职业教育与培训有了较大发展，出现以下新的特征：在实行普职双轨制的同时，实现了普职相通；大力开展职业培训，统一了高中后职业资格鉴定标准；推行工学交替式职业教育与培训，鼓励社会合伙人的参与；借鉴欧盟的许多做法，逐步实现与国际接轨等。
In chinese security market , the improper interference from government produces safeguarding rent , the two track market generates dual rent , and the dissymmetry of information leads to information rent . these make up the rent - creating mechanism in chinese security market 在中国证券市场上，政府对证券市场的不恰当保护和干预产生了保护租金；证券市场双轨运行产生了双轨制租金；信息的不对称和不完全形成了信息租金，这三个方面共同构成了中国证券市场的创租机制。
The first section will focus on the analysis relating to the existing corporate income tax policy . first of all , the author analyzes the legislation of corporate tax in china - - - the phenomenon of “ two ways for corporate tax ” , then from two aspects about the tax levy and the foundation of tax to compare the income tax policy on the domestic corporation and the foreign invested corporation , and point out its relevant problems by given 12 examples . at last , the author from the aspect of international tax to point out the disadvantage of this tax policy domestic company once more 全文分为三部分:第一部分是关于我国企业所得税之法律制度的现状分析:首先分析了国内关于企业所得税的立法现状,明确指出了目前中国企业所得税的“双轨制”状态;其次探讨了“双轨制”企业所得税体制下所导致的各种国内问题,在这部分里,先从现行内资企业和外资企业所得税征收制度方面进行比较,然后从内资和外资企业所得税税基部分的相关内容进行比较,试图找出二者之间巨大的差异,同时从十二个方面列举此种“双轨制”现状所带来的诸多实际问题。
But now more and more limitation to the foreign enterprises is cancelled , such as the foreign exchange balance , export requirement , etc . under such circumstances , the bad effort of “ two ways for corporate tax ” is more evidently , the different income tax policy on the domestic company and foreign invested company definitely need to change , as a result the relevant research on the income tax is very important 入世前内资企业具有市场准入的优势,但现在随着中国入世三年期满,中国对外资的市场准入限制已大幅度降低,对外资的各项要求,如外汇平衡、出口、当地成分,都已被取消。在这种情况下,继续实施企业所得税的双轨制模式,已经形成了对内资企业的逆向歧视,其负面效应也正在逐渐凸现出来。
The key problems are : first , problems that are resulted from too many legislatures , two - track - model which does not accord with wto legal system and the lack of unified foreign investment law with too many separate laws ; second , the foreign investment legislation cannot correspond with the company law , third , the foreign investment legislation cannot coincide with wto legal system in many aspects ; finally , other legislations involve foreign investment still needed to be perfected 现行外资立法的主要问题是：首先，法出多门产生问题重重，双轨制立法有悖wto法制，缺乏统一外资法典而单行法过多；其次，外资立法与《公司法》存在大量不协调之处；再次，外资立法与wto法制有不协调之处；最后，涉及外资的配套立法不够完善。
