In chapter 2 , the thesis contrasts the intergovernmental finance payment system implemented in foreign countries that are three typically developed countries , america , german and japan . the thesis studies what they are implementing in finance transfer payment system and analyzes the advantages and disadvantages , so as to absorb the essence and weed out the obsolete and worthless . in chapter 3 , the thesis studies two main finance transfer payment ways once implemented in our country , their characteristic and problems 第二章，本论文对国外政府间的财政转移支付制度进行了比较研究，主要硕士研丈嗑率在玖式选取了三个典型发达国家：美国、德国、日本，对其所实行的财政转移支付制度本身进行研究，比较分析了三国财政转移支付的利弊得失，以期能有所借鉴，为我所用。
This text attempts to analyze the quantity and quality of the women human resources in the early days of the republic foundation , to probe into the countermeasure to develop female resources , and to draw experiences and lessons , expecting to make reference to and give insights into the development of female resources today 摘要分析了建国初期女性人力资源的数量与质量，考量了建国初期开发妇女人力资源的对策，总结了经验教训，以期对今天开发女性人力资源有所借鉴和启发。
This thesis attempts to have an analysis and study of the interior audit ' s functions in the basic point of fact , which also attempts to search after the hypostasis , the introversion of the service and structure of the auidt . it must be designed to the enterprise ' s flow to settle the matters of the interior audit in the luhua corporations and other corporations which have the same matters in our country . for improving interior control and risk management , this thesis makes research and design to the means and process to the system guiding and risk guiding audit using viewpoint of cybernetics and systemics into the enterprise ' s basic system and key flows ' design . for the sake of adapting new position of the audit , the auther bring forward many advices and plans to improve it . it may have helpful for the corporation to enhance and improve their management , perfect their structure too . in this thesis , the auther point out that it is not a perfect structure without interior audit . do more things about audit to the management of corporations and do less to financial affairs 本文作者以内部审计的实务为基点，对内部审计的职能作了进一步的分析和研究，针对鲁化企业内部审计中存在的主要问题，并结合国内大中型企业内部审计中揭露出的普遍问题，进行了分析、研究和流程设计；对内部审计的本质、服务上的“内向性”以及组织形式进行了探索；从企业基础制度重建和关键流程设计的角度，以完善内部控制和改善风险管理为目标，运用控制论与系统论的观点，对系统导向、风险导向内部审计、经济责任审计等的方法和程序进行了研究与设计；并为适应内部审计新形势、完善内部审计建设提出了自己的政策建议，以期对改善企业管理、加强内部控制、完善公司治理结构有所借鉴。
Considering new problems that oil trade of china is facing , this paper adapts research methods of qualitative analysis and quantitative analysis , and it combines theory research with tactics research . from exclusive direction of international trade , this paper reveals the main problems of china oil trade , which include resources , transportation , trade pattern and trade structure etc . finally , this paper puts forward feasibility suggestions this paper includes four sections . the first part of this paper set forth the evolution of the each stage of our country ' s foreign trade and the situation analysis 本文从我国石油对外贸易的历史和现状入手,阐述了我国石油对外贸易各阶段的进程,分析了近些年来我国石油对外贸易的特点,包括我国石油对外贸易的结构、方式及地区分布的变化,分析了影响我国石油对外贸易发展的主要因素,并提出包括供需、国际化、进口多元化、创建具有强大竞争力的国际石油贸易集团等石油战略策略,希望能对我国石油对外贸易的未来发展有所借鉴和指导。
In fact , one of the limiting of research on voluntary disclosure is the difficulty of confirm the limit range of measuring voluntary disclosure at present . owing to above reason , the paper investigates the disclosure overload in annual financial reports of chinese listed companies , and studies the standard which measure the disclosure overload of finance information and the economic results of excess disclosure . the paper also inquiries into the reasons which result in disclosure overload in our listed companies ’ financial reports and then puts forward serial countermeasures and policy suggestions 有鉴于此,本文将结合对上市公司年度财务报告主要是表外信息披露过剩现状的调查分析,研究衡量会计信息披露过剩的标准以及信息披露过剩的经济后果,探讨造成我国上市公司财务报告表外信息披露过剩的原因以及解决我国上市公司财务报告表外信息披露过剩的途径,并从消除过剩信息的角度对限定自愿性信息披露的范围提出建议,也希望对自愿性信息披露后续的研究有所借鉴意义。
In brief , based on the theories and the practices , this paper makes clear that we should set out from the technique angle and use the construction technique principle to creative the building space and attain the perfect combination of the technique and the art . it ' s expected that this study can provide some reference and enlighten design practice in future development in new period 总之，本论文在理论和实践探讨的基础上，明确了从技术角度出发，用结构技术理念来完善大跨度建筑空间形态设计，达到技术与艺术的完美结合，以期对新时期我国大跨度建筑设计实践及未来发展有所借鉴和启发。
In the new era , smes must find best chance to improve operating and managing ability through making full use of new technology and hi - tech by some flexible organizations , such as alliance , centralization and virtual operation . in this article , a new networking organization of smes was brought forward and discussed in the theory of new institutional economics and was thought the most proper way for most smes development 针对中小企业特有的一些集群现象，除了传统经济学相关理论，本文特意结合了新制度经济学中的交易费用等理论，通过一些实证分析，论证了高新技术下的中小企业可以通过网络化的集群方式来发展壮大的可行性，相信对于中国的一些高新技术行业内的中小企业在开拓国内、国际市场方面都能有所借鉴。
