Firstly , some basic concepts are not clear , such as what is the status of the company under liquidation , how to define the action of the industrial - commercial authority ' s invalidation of the license of the company , whether or not the share holders can sue to disincorporate the company , is it legal to dissolve a company without liquidation , what is special liquidation , under what situation will a company be obliged to disincorporate , who will be responsible for liquidation after the dis incorporation , etc . secondly , some primary legislative principles about disincorporation and liquidation that are adopted in foreign countries are not established in china , such as a company must be liquidated before disincorporation except for acquisition , the company remains valid during the liquidation until it finishes the invalidation registration , an ordinary liquidation must be replaced by a special liquidation under the instruction of the court when there is an impediment or a fraud , the company should apply to the court for bankruptcy when it is found that its debt is over its asset during the liquidation , the number of people execute liquidation can be several or just one , companies applied for annulment shall be judged by the court and must be liquidated , etc . thirdly , china does n ' t have some of the fundamental rules that are specified in the laws of foreign countries , such as the rule of disincorporation registration , the rule that the company should sue to let the court judge for disincorporation if there is a deadlock between share holders , the rule of credit trade - off in special liquidation , the rule that people who execute the liquidation are jointly responsible for compensating the loss of the third party caused by their activities that are illegal or vicious , the rule of special liquidation , the rule of the representation of the people who execute the liquidation , the rule of the court supervising the liquidation in an inactive way , the rule of how long the accounts and documents should be kept after disincorporation , etc . because of the lack in research and legislation , the system for companies leaving the market is highly disorganized , which harmed the interest of the creditors and relevant people , increased the risk of market exchange , damaged the order of the market economy and the ethic of doing business , wasted the resources of the society , and impaired the authority and seriousness of the law 再次，国外立法上的一些基本制度我国没有，如解散登记制度，股东出现僵局诉请法院判决解散制度，特别清算中的债权协定制度，清算人因违法或恶意对第三人承担连带赔偿责任制度，司法特别清算制度，清算人的代表性制度，法院消极监督清算制度，帐薄及文件在公司解散后保存法定期限制度等。由于理论研究和立法的不足，造成了我国公司法人退出市场机制的严重混乱，损害了债权人和利害关系人的利益，增加了市场主体交易不安全感，破坏了市场经济秩序和商业道德，浪费了社会资源，削弱了法律的权威性和严肃性。文章认为，完善我国公司解散和清算制度，应借鉴和引进发达国家的法学理论和法律制度，统一我国有关解散和清算立法，在基本概念、基本原则、基本制度、基本程序诸方面进行统一规范，填补立法空白，创设法院解散公司制度，废除行政特别清算制度代之以司法特别清算制度，健全和严格违反清算规定的法律责任制度(包括民事责任，刑事责任，行政责任，改变现行行政处罚范围偏广，民事赔偿范围偏窄，刑事追究空白太多的不协调状况) ，从而构筑起科学的公司解散和清算制度，使之符合我国经济生活的客观需求，符合市场经济发展的基本方向，并与国外立法通例趋同。
Research on reform is focused in two points , one is the inspection of protest , and the other is the study of civil prosecution . this article is trying to discuss some normal subjects of the latter and compare with the former , in the hope of draw a conclusion - the orientation of the civil procuratorial system 本文试图就赋予检察机关提起和参与民事诉讼的权力方面对起诉模式的议题略抒管见，在此基础之上与抗诉模式作简单对比，从而确定议论的中心归结点? ?民事检察模式发展的基本方向。
Nowadays . there is still a long way to go for china ' s junior maths education to realize quality education . however , there are a lot of causes of the above problem . the key reason lies in the poor ability and low level on instructional design of the maths teachers 素质教育是我国教育的基本方向，从倡导推行到现在已有十几年的时间，目前我国中小学数学教育与真正的素质教育仍有较大的差距，原因是多方面的，数学教师的教学设计能力和水平是制约数学素质教育全面推进的关键原因之一。
The " education amendment " of 1972 is the " basic act " of american educational policy , which sets the basic mode of the federal financial aid to students , improves the equal - opportunity - mechanisms of legislation , and establishes the orientations of the higher education policy making 摘要美国1972年颁布的《教育法修订》是联邦教育政策的“基本法” ，确立了联邦教育资助，特别是进行学生资助的基本模式，形成了改善教育公平的法律机制，也奠定了高等教育政策的基本方向。
This article st ' udying on japanese em in a view of cross - subects and comprehension , makes up of the method of history culture , economic management theory etc . systematize on process of its formation and development , profoundly discover the special pattem of its behavior and the structure of its spirits , roundly expounds the mechanism of its production and reproduction , and makes rather - feasible outlook for its direction of reform in the future 本文运用历史学、文化学、经营管理学等方法，对日本企业人进行跨学科和综合性的研究，系统地梳理了其形成和发展的历史过程，较深刻地揭示了其独特的行为方式和精神结构，比较全面地阐述了其生产和再生产的机制，并对其未来变革的基本方向作了较切实的展望。
According to the requirement of the ( ( agreement of textile and costume ) ) ( atc ) of wto and china ' s promises to entry into wto , our country ' s textile industry will face the restriction of a series of new trade barriers and competition disadvantages besides getting the " passport " of international market according to the variation rules of international market , innovation comparative advantage is the strategic base and basic direction of future development of our country ' s textile industry 按照wto的《纺织品和服装协议》 ( atc )的要求与我国入世的有关承诺，我国纺织业在获得国际市场“通行证”的同时，还将面临一系列新的贸易障碍和竞争劣势因素的制约。按照国际市场变动规律，创新比较优势，是我国纺织业未来发展的战略基础和基本方向。
The modern budget system is the foundation of the public financial system , to establish a modern public financial system we must reform the old budget system . the basic orientation of reform is to make department budget applying zero - base budget idea under the guidance of the public financial theory 公共财政是建立在现代预算制度的基础上的，要建立现代公共财政制度就必须对预算制度进行改革，改革的基本方向是在公共财政理论的指导下，运用零基预算的思想编制部门预算。
Firstly , the author analyses the basic principles and the detailed stipulations of wto , applies them into the reform of government expenditure . secondly , the author analyses the situation of our government expenditure and finds some questions by using the ways of statistics and comparison . thirdly , on the basis of learning form international lessons , it proposes the reform ' s whole thinking and detailed measures in the future 笔者在分析了wto的基本原则和具体规定的基础上，将wto规则灵活运用于政府支出改革中，归纳出wto对政府支出改革提出的要求；然后运用统计、比较分析等方法，对政府支出的现状进行实证分析，试图从实证分析中发现问题；再次，借鉴国际经验，将理论运用于实际，在遵守wto一般原则的前提下，兼顾我国是以发展中国家的身份加入wto的现实，充分利用wto中发展中国家的例外条款和优惠措施，制定相应的对策，推进改革，探讨今后政府支出改革的基本方向和具体思路。
Chapter two differentiates and identifies some concepts related to the research , which lays foreshadowing for the subsequent argumentative process of the dissertation . chapter three depicts the two large - scale amalgamations which took place among institutions of higher learning in 1950s and 1990s . the concrete and distinct depiction of these two historical reforms in our higher education enables us to see how these two amalgamations of different orientations took place and developed 第三章展现了发生在20世纪50年代和90年代我国两次大规模高校合并调整的历史图景，较为系统的论述可以帮助我们对两次改革有较为具体的、明晰的、直观的认识，从中可以更加清晰地看出基本方向迥然不同的两次改革是如何发生与发展的。
To push on agricultural industrialization is a basis direction of chinese agricultural development , it is the breforough and actual choice for achieving the second leap of bo economy it is the road we must follow to constmct aghcultural mghty mince . ttis essay has talsed some supefficial theorehcal opwhons on the agricuiture industrializaion management , and i express a cordiai hope that it can provide a reference for the industrial management of the agricalture of hubei province 大力推进农业产业化，是我国农业发展的基本方向，是实现农村经济第二次飞跃的突破口和现实选择，是建设农业强省的必由之路，本文对农业产业经营化提出了一些实践性建议，希望能为发展湖北省的农业产业化有所参考。
