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independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state－owned property right" and "public contract" of our state－owned enterprise.

摘 要］独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

First, for the historical reasons, the state-owned property trust bailee has some shortages in the registered capital, the trust business development, the trust business local lization as well as the trust investment company information disclosure, the state-owned property trust promotion is embarrassed.

此外，国有资产的管理，具有公益和公共管理的性质，虽然有银监会的监管和信托行业的自律监管，但更为有力的专业的国有资产信托的外部监管机构缺失。最后，由于国有资产信托涉及面极广，还存在着相关配套制度不完善等等问题。

After the actual data analysis, this article discovered that, the circulation stock and the law annual bonus account for the total capital stock proportion elevating, is advantageous to the promotion enterprise's management achievements, has confirmed this article the supposition which starts in the article to propose; But the national stock institute accounts for the enterprise total capital stock the proportion and the enterprise manages in the achievements overall to assume the negative influence, moreover because the state-owned stock generally accounts for the maximum proportion, therefore, the stockholder's rights centralizations manage the achievements in the this time also basic performance for the state-owned stock to the enterprise the influence, basically has also confirmed myself the supposition which proposed to the national stock.

经过实际数据的分析，本文发现，流通股和法人股所占总股本比例的升高，有利于提升企业的经营绩效，验证了本文在文章开始提出的假设；而国家股所占企业总股本的比例与企业经营绩效总体上呈负面影响，而且由于国有股一般占最大比例，所以，股权集中度在此时也基本表现为国有股的对企业经营绩效的影响，基本上也验证了本人对国家股提出的假设。

Take into account the social security fund has the characteristics of long-term investors, even if realized will be to re-enter the capital market, according to the market share of 10% of the proportion of state-owned shares will be allocated to the social security fund, in a sense no Will be different from the social security fund as a buffer state-owned shares reduction of the reservoir, which will also be more beneficial to the stability of the market and steadily recovering.

考虑到社会保障基金的长期投资者的特点，即使实现将重新进入资本市场，根据10个国家的比例％的市场份额，拥有股票将分配给社会保障基金，在一定意义上从没有将作为缓冲国的社会保障基金不同，国有股水库的减少，也将更有利于市场的稳定和稳步回升。

The theory of "harmonious forest farm" reckons that:①State-owned forest farm is an exoteric complex-system, which is the coupling of forest ecosystem, forestry economic system, and social system in forest farm;②Harmonious forest farm is the farm constructed under the background of socialist market economy and building a moderately prosperous society;③The features of "harmonious forest farm" are the development of production, the prosperity of life and good ecological environment;This farm is a modern state-owned forest farm, the symbols of which are the high value of itself, the good benefits of wokers and the abundance of forest resources;④The key of it is the harmony of farm and society, farm and environment as well as farmitself——that is to say,"harmonious forest farm" should aim to meet the needs of the country and thesociety; forest management should put maintaining and enhancing biodiversity, forest ecosystem health and integrity to the center; inside the forest farm, there should form the mechanism of balancing interests and learning mechanism for sharing at the core of the executive feedback mechanism of forest management, advancing the workers to form a comradely mutual aid relationship.

其要点是：①国有林场是开放的复杂系统，它由森林生态系统、林业经济系统、林场社会系统耦合而成；②和谐林场是在社会主义市场经济和全面建设小康社会背景下建设的林场；③和谐林场是以生产发展、生活富裕、生态良好为特征，以国有林场价值高、林场职工福利好、森林资源丰富为标志的现代国有林场；④和谐林场的关键是要求林场与社会、林场与环境以及林场自身达到和谐，即"和谐林场"必须以满足国家与社会的需求为目的，在森林资源经营上，始终以维持与提高生物多样性、森林生态系统的健康与完整为中心，在林场内部形成以森林经营方案执行反馈机制为核心的利益均衡机制和学习共享机制，促进林场干部职工形成同志式互助关系。

This thesis adopts foreign successful experiences on disposing of non-performing asset and brings forward conceivability to accelerating the reform of state-owned commercial banks, which uses bondly institutional, organizational, marketable and financial operational innovation by analyzing the conditions of non-performing asset, deeper forming reasons and the experiences and lessons disposing of them. Then we should sustaining enrich the approaches and means of disposing of non-performing asset, and shape a new system and market, and its aim is to accelerate economic development and to reduce financial risk, and to ensure moderate and persistent development of state-owned commercial banks.

本文在吸收借鉴国外处置不良资产成功经验的基础上，通过分析国内不良资产的现状、形成的深层次原因、处理不良资产的经验教训，提出了大胆利用制度创新、组织创新、市场创新、金融业务创新加速国有商业银行不良资产处置的操作构想，通过不断丰富不良资产处置的途径与手段，形成全新的制度与市场，以达到标本兼治的目的，旨在使国有商业银行更好的促进经济发展的同时，降低资产风险，保障国有商业银行的稳健运营、持续发展。

The management of state-owned commercial banks is now in the conjuncture of national financial safe and economic stabilization along with the deep reform of market economy because the current management and assets of state-owned commercial bank are not improved very well.

国有商业银行的经营状况和大量的不良资产阻碍着银行业的改革进程，并制约着国民经济的发展。

At present,the reform design for most state-owned enterprises is focused on the transfer of the inventory assetsand,it seems that turning the agent into the consigner is the only way for the state-owned enterprises to get into the market.

目前大部分的国企改革设计，都是集中在存量资产的转移上，将代理人变为委托人的股份化制度似乎是国企走向市场的主要路径。

For those establishing the investment companies in the name of the constituent company exclusively owned by them, the parent company shall submit a letter of guaranty to the approving authority, guaranteeing that the constituent company shall complete the contribution to the registered capital of the investment company, and guaranteeing the contribution to the registered capital and the transfer of the technology owned by the parent company or its branch companies when the investment company is established within the territory of China.

以全资拥有的子公司的名义投资设立投资性公司的，其母公司须向审批机关出具保证函，保证其子公司按照审批机关批准的条件完成对所设立的投资性公司的注册资本的缴付，并保证该投资性公司在中国境内投资时的注册资本的缴付和属于该母公司及其所属公司的技术转让。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。