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Since the investment in education became possible under the permission of the government, various non-governmental sectors initiate schools in succession, which makes it quite necessary to analyze recent investment climate of education and to give useful instructions in investment direction for domestic investment and foreign capital.

作者曾参与了"同济大学附属实验中学"和"浙江同济科技职业教育学院"等民办学校／学院的可行性研究和实际规划，在为众多投资者投资民办教育的热情叹服的同时，也发现，有必要为试图对教育业进行投资的民间资本和外国资本分析目前中国的教育业的投资环境状况，并为其适合投入的教育领域提供指导。

Except for the first chapter and the second chapter,the study evolves four levels. The first level describes the investment structure and distribution of listed firms.This chapter studies the investment characteristic from several anagles,such as investment component,distribution condiction,time characteristic,and analysises the investment distribution of different size,year and industry.

除了第一章的&绪论&、第二章的&文献回顾&和第九章的&结论与研究展望&外，本文的研究工作主要在四个层次上展开：第一层次：描述了上市公司投资支出的结构和分布特征，从不同的视角研究我国上市公司的投资行为特征，包括投资的构成、分布状况、时间特征，并分析不同规模、年度、行业上市公司的投资分布状况。

However, we don"t find neither the economies of scale nor the diseconomies of scale in the investment banking industry. What"s more, the scope of Chinese investment banks is too narrow and the income relies on the traditional deals too much, which makes the industry far from the economies of scope.The dissertation starts from restrict-pricing model of Spence and Bain-Sylos and analyzes the mechanism of the strategy of excessive production capacity. And based on the extended dynamic game theory of Dixit the dissertation establishes the dynamic game theory model of capital promise and entry deterrence. The dissertationillustrates the essence of scale strategy of Chinese investment banking industry: Firstly domestic investment banks should optimize the capital structure and the scale expansion by proper financing arrangement.

本文对我国投资银行业的产业绩效进行了实证检验：市场结构、行业规模以及市场总体收益率对行业的利润率具有很强的解释能力，从影响的相对水平来看，集中度的影响要大于市场收益的影响，同时，规模的影响与集中度、市场收益的影响相反；同时，基于规模经济的横截面分析表明，我国投资银行业的经济规模与其绩效之间还不存在明显的关系；而且，我国投资银行业总体上经营范围狭窄，业务内涵单一，在收入构成上过分依赖于传统的三大业务，也远远没有发挥出行业的范围经济优势。

With a background of heated gold investment, most new passionate investors came into the market without simply understanding the gold investment. This made many investors lost their capital when first stepped into the market. In addition, many gold exchange types are specialized in enlarging guarantee sum. Compared with investment in stock market, investors who invested in types characterized in enlarging guarantee sum would likely to face more risks and challenges. Those risks could enlarge investors' one-year loss in stock market to one-day loss in gold market. Nowadays, Chinese gold market can be differentiated into material gold market, paper gold market, in-stock gold and future gold market. Because of the enlarging system in international gold market, investors may lose to the bottom in one day if he or she chose a guarantee sum dealer with an highly enlarging system. Of course, this is an ultimate example. In gold market, the type with the least risk is material gold, such as gold memorative silver coin, material piece of gold and gold brick. Material gold investment enjoyed its popularity among middle or large cities located in the middle and eastern part of China.

在黄金投资火热的背后，是大部分新入市投资者盲目的热情，由于对黄金投资缺乏了解，很多投资者入市即被套，而且很多黄金交易品种具备保证金放大效应，和在股市投资相比，投资者炒作保证金放大品种进行投资，往往需要面对高额风险，这种风险可以使投资者在股市中一年时间遭受的损失在一天内就提现出来，现在国内黄金市场主要分为实物黄金市场、纸黄金市场、黄金现货、黄金期货市场，其中国际黄金现货市场由于存在高度放大机制，如果投资者选择具备高度放大的保证金交易商，经常会出现一天内就会血本无归的情况，当然，这是极端的情况，黄金市场中，风险最小的是实物黄金，例如黄金纪念金银币、实物金条、金砖，实物黄金投资在中东部地区大中城市比较流行。

With a background of heated gold investment, most new passionate investors came into the market without simply understanding the gold investment. This made many investors lost their capital when first stepped into the market. In addition, many gold exchange types are specialized in enlarging guarantee sum. Compared with investment in stock market, investors who invested in types characterized in enlarging guarantee sum would likely to face more risks and challenges. Those risks could enlarge investors' one-year loss in stock market to one-day loss in gold market. Nowadays, Chinese gold market can be differentiated into material gold market, paper gold market, in-stock gold and future gold market. Because of the enlarging system in international gold market, investors may lose to the bottom in one day if he or she chose a guarantee sum dealer with an highly enlarging system. Of course, this is an ultimate example. In gold market, the type with the least risk is material gold, such as gold memorative silver coin, material piece of gold and gold brick. Material gold investment enjoyed its popularity among middle or large cities located in the middle and eastern part of China.

在黄金投资火热的背后，是大部分新入市投资者盲目的热情，由于对黄金投资缺乏了解，很多投资者入市即被套，而且很多黄金交易品种具备保证金放大效应，和在股市投资相比，投资者炒作保证金放大品种进行投资，往往需要面对高额风险，这种风险可以使投资者在股市中一时间遭受的损失在一天内就提现出来，现在国内黄金市场主要分为实物黄金市场、纸黄金市场、黄金现货、黄金期货市场，其中国际黄金现货市场由于存在高度放大机制，如果投资者选择具备高度放大的保证金交易商，经常会出现一天内就会血本无归的情况，当然，这是极端的情况，黄金市场中，风险最小的是实物黄金，例如黄金纪念金银币、实物金条、金砖，实物黄金投资在中东部地区大中城市比较流行。

With a background of heated gold investment, most new passionate investors came into the market without simply understanding the gold investment. This made many investors lost their capital when first stepped into the market. In addition, many gold exchange types are specialized in enlarging guarantee sum. Compared with investment in stock market, investors who invested in types characterized in enlarging guarantee sum would likely to face more risks and challenges. Those risks could enlarge investors' one-year loss in stock market to one-day loss in gold market. Nowadays, Chinese gold market can be differentiated into material gold market, paper gold market, in-stock gold and future gold market. Because of the enlarging system in international gold market, investors may lose to the bottom in one day if he or she chose a guarantee sum dealer with an highly enlarging system. Of course, this is an ultimate example. In gold market, the type with the least risk is material gold, such as gold memorative silver coin, material piece of gold and gold brick. Material gold investment enjoyed its popularity among middle or large cities located in the middle and eastern part ofChina.

在黄金投资火热的背后，是大部分新入市投资者盲目的热情，由于对黄金投资缺乏了解，很多投资者入市即被套，而且很多黄金交易品种具备保证金放大效应，和在股市投资相比，投资者炒作保证金放大品种进行投资，往往需要面对高额风险，这种风险可以使投资者在股市中一年时间遭受的损失在一天内就提现出来，现在国内黄金市场主要分为实物黄金市场、纸黄金市场、黄金现货、黄金期货市场，其中国际黄金现货市场由于存在高度放大机制，如果投资者选择具备高度放大的保证金交易商，经常会出现一天内就会血本无归的情况，当然，这是极端的情况，黄金市场中，风险最小的是实物黄金，例如黄金纪念金银币、实物金条、金砖，实物黄金投资在中东部地区大中城市比较流行。

The paper selects Qinghai City to analyze its investment environment for both active and passive investment in a combination of environmental assessment studies and optimizes the investment environment countermeasures, in addition to use the SOWT analysis for the conduct of evaluation studies on western mining investment environment.

选取青海省矿业进行案例分析，运用SOWT分析法对其矿业投资环境进行评价研究，针对其存在的问题，提出优化投资环境的对策，促使其矿产资源优势转化为市场优势和经济优势。

The paper selects Qinghai City to analyze its investment environment for both active and passive investment in a combination of environmental assessment studies and optimizes the investment environment countermeasures, in addition to use the SOWT analysis for the conduct of evaluation studies on western mining investment environment. The aim is to take the advantage of mineral resources into market advantages and economic advantages.

选取青海省矿业进行案例分析，运用SOWT分析法对其矿业投资环境进行评价研究，针对其存在的问题，提出优化投资环境的对策，促使其矿产资源优势转化为市场优势和经济优势。

Business Combination, if a long-term equity investment is generated from a business combination under common control, the unamortized equity investment difference shall be entirely sterilized, the retained earnings shall be modulated, and the book balance of the long-term equity investment after the sterilization of the equity investment difference shall be considered as the cost recognition on the date of initial implementation.

根据《企业会计准则第20号--企业合并》属于同一控制下企业合并产生的长期股权投资，尚未摊销完毕的股权投资差额应全额冲销，并调整留存收益，以冲销股权投资差额后的长期股权投资账面余额作为首次执行日的认定成本。

Moreover, the article has design with great bravery the specific legal system of the insurance investment supervision, referring the system of the insurance investment decision committee, the system of examining and approving the usage of the insurance funds, the system of focusing to turn over the funds and using unifiedly, the system of exploit evaluation of the insurance investment and the information disclosure system and the system of the insurance of insurance investment.

文章还就保险投资监管具体法律制度，如保险投资决策委员会制度、保险资金运用审批制度、保险资金集中上划和统一运用制度、保险投资业绩评估及信息披露制度、保险投资保险制度进行了具体勾勒。

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？