Since dr . fei xiaotong brought forward the viewpoint of " the small cities and towns , big stratagem " , " the small cities and towns , big stratagem " and " the small cities and towns , big question " have become the collective opinions in the field of economy and theory 根据我国的国情，本文认为大力发展小城镇是实现我国城镇化的重要途径。自费孝通先生提出“小城镇，大战略”的观点以来， “小城镇，大战略” 、 “小城镇，大问题”已成为经济界和理论界的共识。
The financial distress for companies has caused massive loss to the persons who related with the companies . and it also takes negative influence to our society . it is of significance for us to study financial distress since corporate managers , creditors and stockholders and so on can be benefit from this kind of financial distress study 在世界各地,每年都有大量的企业陷入财务困境,财务困境给企业相关利益人造成了巨大的损失,给社会经济造成了负面影响,也使财务困境问题成为经济界关注和研究的一个热点问题。
The analysis starts from the introduction of the theory of exchange rates and the relevant economic factors that affect exchange rates . the analysis is based on the following theories : the theory of macro - stabilization policy in open economy , the mundell - fleming model , originated by professor robert a mundell of the department of economics columbia university , who also founded the theory of the optimum currency areas ; another theory is the trilemma by paul krugman . it is concluded that the current stable exchange regime serves as an important guarantee for the fast economic development in china 面对“人民币是否应该升值”这个国内外经济界讨论的热点，本文从汇率决定理论及影响汇率制度的相关经济因素出发，引用了最优货币区域理论的首创者、美国哥伦比亚大学经济系教授罗伯特? a ?蒙代尔的开放条件下宏观稳定政策的理论“蒙代尔?弗莱明模型”以及克鲁格曼的“三元悖论”等理论来探讨人民币汇率制度的选择及未来汇率体制的发展目标和前景，明确了目前稳定的人民币汇率体制是促进我国经济高速发展的重要保证。
It need accept and participate this challenge too . with the change of people ' s idea about the enterprise ' s responsibility , environment protection has been become an important job of modern corporation , at the same time , with the more and more environment pollution and destruction , the society cost are considered more and more in economic field 随着人们对企业社会责任观的变化，环境保护已成为现代企业必须履行的一项重要责任，同时，随着环境污染和破坏的日益加剧，未被纳入现行会计成本范畴的社会成本越来越引起经济界对成本和效益的反思。
From 1990 ' s , with the use of management buy - outs ( mbo ) by several enterprises in china , a lot of successful cases of mbo had let the economists , managers and policy - makers all concerned with this method . a mbo is a transaction that a group of managers buying a substantial amount of equity or asset in the firm for which they work . after that , the managers control the firm , change the equity and asset structure of the firm 进入90年代以来，随着管理层收购被我国一些企业采用，众多管理层收购案例的成功实施引起了中国经济界和企业界的强烈关注，管理层收购作为一种公司管理层购买本企业的股票或资产，以取得目标企业的控制权，从而改变公司所有权结构、控制权格局以及公司资产结构的制度安排方式对我国解决国有企业和民营企业产权不清问题，从而激励管理层提高企业业绩具有重要作用。
Mergers and acquisitions have been increasingly active . m & a fead to great combination goodwill . though there are relatively complete " business combination theories " and consistent regulation on goodwill in western countries , chinese entrepreneurs and regulators know little about them because our market system is still on the construction 尽管西方经济界和会计界有着较为成熟的“企业合并会计理论”和较为一致的“商誉会计规范” ，但由于我国市场体系起步晚，目前仍处在发展培育之中，国内企业家和会计准则制定者仍对这些理论和规范缺乏系统的了解。
Most of the employees of the state - owned enterprises and the economists of our country , led by the party and government attempt to reform the state - owned enterprises in many ways including esop ( employee stock ownership plan ) , and many state - owned enterprises have gained a lot from it 在这一过程中，股份制经济在中国从无到有不断发展、壮大。我国经济界、经济理论界的同志和国有企业的广大职工，在党和政府的领导下进行了一系列有益的改革探索和尝试，取得了可喜的成绩，职工持股就是其中的一例。
International students can enroll for the degree program in paris in english or french , or come for a shorter period one or two semesters or a summer session either in the context of an exchange program between their university and the pgsm group , or for specialized seminars Pgsm学院集团同五大洲的80多所大学和3000多家企业建立了校际和校企合作关系，从而为学生提供了在国内或到国外学习与实习的机会。多年来不少法国和外国的政界，经济界著名人士，如现任法国总统雅克
