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This paper quantitates financial risk by constituting the model of measurement financial risk. And the samples are from the public companies'merger and acquisition from 2002 to 2005, this paper demonstrates perfectly the influence of financial risk of acquisition companies from different payment methods. The result of test analysis shows: in one side, the theory of risk-return is unfit in China (by being educed conclusions by other students: different payment methods bring different return, then the author detrusions different payment methods bringing different financial risk, and being tested direct proportion each other); in the other side, this paper answers different payment methods bringing different degree financial risk of acquisition companies: the smallest financial risk from cash payment method, the mean from commingle payment method, the biggest from stock payment method, which can supply reference in the choice of rational companies between payment methods and financial risk .

通过建立企业财务风险度量模型，将企业财务风险量化，并以中国上市公司2002年—2005年间的并购案中所采用的支付方式为样本，对我国上市公司并购中不同支付方式对并购方财务风险的影响做一个较系统、完善的实证检验，一方面从理论上验证了风险-收益理论的在我国的不具有适用性（通过对前人研究结论：不同支付方式带来不同收益，进而反推不同支付方式带来不同的财务风险，验证得出二者成正比关系）；另一方面回答在我国目前市场条件下并购中的不同支付方式引起收购公司不同程度的财务风险，其中现金支付方式下给收购公司带来的财务风险最小；混合支付次之，股票支付方式下财务风险最大，能给企业在并购时选择支付方式与财务风险的最佳组合提供参考。

Firstly, the thesis mainly deals with major social pension system problems of market economy such as its target and orientation, pattern and degree in the condition of market economy. Then, I analyze numerous systems that constitute the reform of social pension system such as system construction, mechanism construction and institution construction, expounding the social pension system"s reform from system, mechanism, and institution three aspects in the way of from exteriority to interiority, from far - side to near - side, from low - level to high -level.At last, I put forward specific train of thought about how to perfect the social pension system"s reform, Analyzing the specific train of thought constituting pension balance through the analysis of pension balance through the analysis of the prediction the revenue and expenditure of pension.Analyzing the particular train of thought that further adjusting and improving the basic social pension budget through real calculation and research. Analyzing the system bound and developing direction of free employees through actual research. All these have key practical and deeply strategic significance in enriching reform theory, exploring reform method, instructing reform practice, as well as promoting the coordination of society and economy.

本论文既从系统和环境的观点出发，研究了市场经济条件下养老保险改革的目标和方向、养老保险制度模式、养老保险保障程度等涉及养老保险体系基本定位的问题；又从整体和局部的关系出发，分析研究了构成养老保险改革的制度建设、机制建设和体制建设等诸多子系统，从制度、机制和体制建设三个层面由表及里，由近及远，从低层次到高层次，由微观到宏观论述养老保险改革；在此基础上，提出市场经济条件下完善养老保险改革的具体思路，通过实际测算和调研，研究基本养老金计发办法进一步调整和完善的具体思路；通过实际调研，研究灵活就业者参保的体制障碍和发展方向；通过基金收支预测实证分析，研究构建基金平衡机制的具体措施，探索论证养老保险改革思路的可行性；这对于丰富养老保险制度改革理论，探索改革思路，指导改革实践，促进社会经济协调发展，都具有重要的现实意义和深远的战略意义。

Side by side, unaided except by their kith and kin in the great Dominions and by the wide empires which rest beneath their shield - side by side, the British and French peoples have advanced to rescue not only Europe but mankind from the foulest and most soul-destroying tyranny which has ever darkened and stained the pages of history.

并肩地，独立除之外他们的巨大统治中的亲朋至友和宽阔的帝国在他们的防护物下面的休息--并肩地，英国人和法国的人民已推进不仅救援欧洲而且从的人类最肮脏和大多数灵魂破坏的暴政曾经变暗并且沾污历史的页。

Using the pliers to pull down the canvas tautly, put a staple an inch away on both sides of the first staple, on each side of the stretched canvas (going from one side to its opposite side, i.e., side one, side three, side two, side four).

用钳子拉下帆布tautly ，把主食一英寸距离，双方的第一个大宗，对每一方的绷画布（从一个侧其对立面，即侧1 ，侧3 ，侧二，方四）。

Over 200 people came on over to the new place from the west side to the east side of Beijing city. A group from Qing Dao of Shandong province flied to Beijing to attend the festival. A Dutch researcher from Leiden University our old friend Remy Cristi who had been to the first festival in 2001 came back to Beijing for the festival.

大约有200多观众不辞辛苦地从北京城的西边赶到东边，有从山东青岛组团专程赶到北京参加电影节的观众，甚至还有从荷兰莱顿大学专程飞来参加电影节的学者－我们的老朋友瑞米。

It should be borne in mind, however, that the apocryphal character of these writings, that is to say, their rejection from the canon, and their ungenuineness do not imply that no heed whatever should be taken of some of their assertions; side by side, indeed, with unwarranted and legendary facts, they contain some historical data borrowed from reliable traditions or documents; and difficult though it is to distinguish in them the wheat from the tares, it would be unwise and uncritical indiscriminately to reject the whole.

应该紧记，不过，无可猜测性质的这些著作，也就是说，他们拒绝接受由佳能，其ungenuineness并不意味着没有理会什么，应该考虑到他们的一些断言；并排的确，没有必要和具有传奇色彩的事实，它们包含了一些历史资料，借来的，由可靠的传统或证件；难点虽然这是分辨在他们的小麦从tares ，这将是不明智的和批判盲目否定整体。

It should be borne in mind, however, that the apocryphal character of these writings, that is to say, their rejection from the canon, and their ungenuineness do not imply that no heed whatever should be taken of some of their assertions; side by side, indeed, with unwarranted and legendary facts, they contain some historical data borrowed from reliable traditions or documents; and difficult though it is to distinguish in them the wheat from the tares, it would be unwise and uncritical indiscriminately to reject the whole.

应该牢记，然而，未经性质的这些著作，这就是说，他们拒绝从佳能，其ungenuineness并不意味著不听取任何应考虑到他们的一些说法；肩并肩的确，无理和传奇般的事实，它们包含了一些历史数据可靠借用传统或文件；和困难尽管它是要区分他们的小麦从tares ，这将是不明智的，不分青红皂白地盲目拒绝的整体。

The tire cord fabric layer is provided with an edge wound around the core of the bead, and the wound part is provide with a base part and a radial outer part, wherein, the base part extends towards to the axial outer side from the inner side of the core of the bead along the core of the bead; and the radial outer part extends towards to inner side axially on the radial outer side of the core of the bead.

胎体帘布层具有绕胎圈芯缠绕的边缘，使得缠绕部分具有基部和径向外部，基部沿着胎圈芯从胎圈芯的轴向内侧延伸至其轴向外侧，并且径向外部在胎圈芯的径向外侧上轴向朝内延伸。

Enterprises of one side, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other side, shall not be subjected in the first-mentioned side to any taxation or any requirement connected therewith which is different from, or more burdensome than, the taxation and connected requirements to which other similar enterprises of that first-mentioned side are or may be subjected.

三、一方企业的资本全部或部分，直接或间接为另一方一个或一个以上的居民拥有或控制，该企业在该一方负担的税收或者有关条件，不应与该一方其它同类企业的负担或可能负担的税收或者有关条件不同或比其更重。

The Shanghai Railway Station Area (hereinafter referred to as the Area) mentioned in the present Provisions refers to the public area extending on the east from the west-side pavement of Da TongRoad to the east-side pavement of Heng FengRoad on the west (including the bridge opening of the Heng FengRoad Overpass) and from the north-side pavement of Tian Mu XiRoad on the south to the south-side pavement of Zhong XingRoad on the north (including the squares in front of the Shanghai Railway Station).

本规定所称铁路上海站地区，是指东起大统路西侧人行道，西至恒丰路东侧人行道，南起天目西路北侧人行道，北至中兴路南侧人行道范围内的公共区域（包括铁路上海站站前广场）。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。