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This thesis seeks for the reforming and developing direction to the state-owned enterprises based on the human capital investment. In this thesis, it is one of the basic studies that researching the theory of human capital investment systemically and the theoretical frame of the human capital investment on enterprises, and the other is analyzing the problems on the human capital investment and finding out the method to settle those problems.

基于上述原因，笔者将"我国国有企业的人力资本投资问题研究"作为毕业论文的研究课题，试图从人力资本投资的角度出发，来探索我国国有企业的改革与发展之路，并把研究重点放在了两个方面：一是系统研究人力资本相关理论及企业人力资本投资的理论框架，二是针对我国国有企业的实际情况，分析其在人力资本投资过程中存在的问题及解决办法。

This chapter emphasizes on the five issues. Firstly, the relation between the transformation from savings to investment and the fund's formation. Its purpose is to reveal the formation way of the funds and how to improve its efficiency of utilization. Secondly, the analysis of the supply behavior of the transformation from savings to investment. It mostly analyzes the savings' behaviors of the government, enterprises and residents and their economic effects. Thirdly, the analysis of the demand behavior of the transformation from savings to investment. It stresses on discussing the enterprise's choices of the financing structures and forms on the premise of pursuing the maximum profit, through analyzing the basic features of each social financial entity. Fourthly, it clearly points out the kinds of transformative mechanism from savings to investment and its impactive factors. Finally, it emphases the importance and realizing path of the transformative mechanism in our country that is changed from combining bank with capital market to the market leading, through analyzing the mechanism and its practice in China.

本章重点讨论五个问题：第一，储蓄向投资转化与资金形成的关系，目的是揭示资金的形成途径及如何提高其使用效率；第二，储蓄向投资转化的供给行为分析，主要分析政府、企业和居民的储蓄行为及其经济效应；第三，储蓄向投资转化的需求行为分析，通过分析社会各融资主体的基本特征，重点探讨企业在追求收益最大化前提下融资结构和融资形式的选择；第四，储蓄向投资的转化机制，主要探讨了储蓄向投资转化机制及其制约因素；第五，通过对中国储蓄向投资转化机制的历史考察和现状分析，明确指出了我国储蓄向投资的转化机制由银行与资本市场并存型转向市场主导型的重要性和实现路径。

So this paper puts forward the mending method of investment multiplicator that is by the origin definition of investment multiplicator calculating the investment multiplicator of highway investment.

为此，本文提出了投资乘数的改进算法，即从投资乘数的原始定义出发计算公路建设投资中的投资乘数，为研究公路建设投资拉动国民经济做了一定的补充。

During this process, the spherical polar coordinate transformation and the circle polar coordinate transformation are used to carry on the pretreatment for the historical data about investment ratio and investment accumulation rate of the three industrial sections, and the consequent data also be simulated by statistical software-SPSS12.0; Finally, sensitivity analysis according to investment ratio and the fixed assets investment accumulation rate of the three industrial sections are made and a better resource distribution plan for the three industrial sections also be given.

在预测的过程中，利用球面极坐标变换和圆极坐标变换分别对三次产业投资比例和积累率的历史数据进行预处理后，再利用统计软件SPSS 12.0进行拟合；最后，利用固定资产投资的积累率和三次产业的固定资产投资比例进行灵敏度分析，提出了一个较好的三次产业经济的资源分配方案。

This paper explores shareholder approach, material approach and investment approach to cash flow, and it is concluded as follows: Net present value calculated is equal for shareholder approach and material approach, but for fixed assets investment projects, shareholder approach is far more concise and workable than material approach and provides direct cash flow information with clear and useful economic significance. Investment approach analyzes forecast cash flow for investment projects from a different angle, not only offering additional managerial accounting information, but also testing the properness of and providing theoretical support for shareholder approach and material approach.

通过对股东现金流量法、实体现金流量法和全投资现金流量法模型的研讨，提出如下观点：股东现金流量法与实体现金流量法计算的净现值是相等的，但对寿命期有限的固定资产投资项目，股东现金流量法远比实体现金流量法简洁易懂，便于操作，其提供的现金流量信息直观，经济意义明晰，有用性强；全投资现金流量法从另一个角度进行投资项目的预期现金流量分析，不但能提供补充的管理用会计信息，而且能对股东现金流量法模型的正确性进行验证，互相提供理论上的支持。

Occupational pension fund's investment has its necessities, the inherent reason is to maintain the partner's right through the income of investment, and the investment demand based on the commission - agent relation reflect the character of occupational pension fund's investment: rentability, risk, mobility and transparency ,etc.

企业年金基金投资有其必要性，内在动因是通过投资的收益来维护年金计划参与人的利益，而在委托——代理关系基础上产生的投资需求则体现了企业年金基金投资的收益性、风险性、流动性和透明性等要求。

In terms of investment subject, investment from enterprises has become an important power in the speedy growth of fixed-asset investment. In 2003, among the fund of fixed-asset investment, the proportion of domestic loan and self-raised funds accounts for 15.1% and 45.8% respectively, a jump of 29.7% and 10.2% respectively; the proportion of state budgetary funds and bond is only 6.1% and 0.4% respectively, an increase of 2.4% and a decrease of 64.9% respectively.

从投资主体来看，企业自主投资已成为主导固定资产投资高速增长的重要力量。2003年，在全省固定资产投资资金来源中，国内贷款和自筹资金所占比重为20.3%和45.0%，增长幅度达82.0%和45.0%，国家预算内资金和债券资金所占比重仅6.5%和0.5%，速度分别增长9.1%和下降70.1%。

They carry out taxation legislation actively,and consider that the main purpose of the tax law is to attract investment.In order to eliminate the tariff wall and reduce the obstacles of attracting foreign direct investment.they take some beneficial tax policies to attract foreign investment,also take some taxation measures to lead the domain of the foreign investment.

他们积极地进行税收立法，明确税法以吸引投资为主要目的；采用税收优惠政策以吸引投资；采取税收措施以引导投资方向；消除关税壁垒以减少吸引外资的障碍。

Third, the real estate investment of fixed assets investment accounts for only about 20% over the past few years the average growth rate of real estate investment in fixed assets below the average growth rate of total investment.

第三，房地产投资的固定资产投资只占20 ％左右，过去几年的平均增长率的房地产固定资产投资的平均增长速度的总投资。

After the demand-supply curve being set up, a partial analysis is drawn into investor behavior with the conclusion that the profit maximizing portfolio is at the point where the investment budget line touches the investment indifference line, or, to be more exact, the topgallant investment bundle for any investor is when any pair of investment assets have the same marginal return.

本文采用现代经济学的分析方法尝试对证券这种虚拟资本进行研究，力求实现证券市场的产品配置与经济学基本问题研究对接的同时，主要在以下几个方面提出了一些自己的见解：证券这种特殊的产品也具有价值和使用价值，证券产品的价值不是真正意义上的价值，而是交换价值；证券产品的使用价值在子能够满足人们投资或投机的需要。

Objective To study the effect of chitosan in the prevention of fibrous scar formation in the epidural space after laminectomy.

目的 观察选择性脊神经后根切除术椎板切除后硬膜外几种防瘢痕粘连物质的作用并探讨其机制。

On his way to the lift, he looked back to us or was it me his eyes pointing?

当他要进电梯时，他回头看我们（或者说是我，他的眼光？