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This chapter berifly analyses the necesasity of Rural Elementary and Middle Schools Budget Compilation and put forward the paper motivation and research objiectives. Chapter two is Theory of Rural Elementary and Middle Schools Budget Compilation. Chapter three is Design of Rural Elementary and Middle Schools Budget Compilation.This chapter introduces the principles、process、main contents and ways in the Rural Elementary and Middle Schools Budget Compilation,and sets up the systermic framework in the research of Rural Elementary and Middle Schools Budget Compilation. Chapter four is reform in Rural Elementary and Middle Schools Budget Compilation.

本篇论文以理论为指导，以解决迫在眉捷的实际问题为目的，用四个部分论述了免费教育背景下的农村中小学预算编制：第一部分是论述其必要性、紧迫性和研究的意义及创新之处；第二部分是预算编制的理论基础；第三部分是预算编制的具体设计，分别从预算编制的原则、编制流程、主要内容和编制方法等方面进行系统设计，以期为推动改革提供可供借鉴的基本框架。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。