不完善的

The subject of the full text builds up and divides six major chapters together: Chapter 1 is the foreword, and has studied the current situation and refined and summarized to value and meaning of the selected title background of the thesis, selected title abroad synthetically; Chapter 2, have carried on science to define to the intension of responsibility and governments relevant concepts of responsibility, have explained that constructs the necessity of the responsibility government and realistic meaning; Chapter 3, ility the intension made of the responsibility has been carried on science solves and constructs, summarize the political function and basic principle of administration asking responsibility system, and the logic relation between administration asking and the responsibility government of the responsibility has been analysed scientifically; Chapter 4, has used the administrations of western countries for reference and administration asking responsibility system and high-ranking official asking system of Hong Kong area of our country and the successful experience, expect to the institutional improvement of the administration asking responsibility system of our country can be beneficial; The whole chapter 5, the current administration asking system of our country that has implemented the state and carried on objective analysis in responsibility system, have pointed out a series of questions and not complete places exposed in institutional improvement, and has carried on network analysis from two visual angles of the traditional political culture ecology and system factor aspect to the reason why the question emerges; Chapter 6, the responsibility system has carried on tentative countermeasure analysis and discussion in perfecting the administration of our country, separately from improving the environment of administration asking responsibility and reinventing the culture of administration asking responsibility, devoting more efforts to asking the responsibility in allosome, strengthen the related institutional improvement of administration asking responsibility system, etc.

全文主体架构共分6大章节：第1章为引言，对论文选题背景、选题价值与意义及国外内研究现状进行了综合提炼与概括；第2章，对责任和责任政府相关概念的内涵进行了科学界定，并阐述了构建责任政府的必要性和现实意义：第3章，对行政问责制的内涵进行了科学解构，概括了行政问责制的政治功能及其基本原则，并对行政问责制与建立责任政府的逻辑关系进行了科学分析；第4章，借鉴了西方国家行政问责制度及我国香港地区高官问责制的成功经验，以期对我国行政问责制度建设能有所裨益；第5章，对我国现行行政问责制度实施状况进行了客观分析，指出了在制度建设过程中暴露出来的一系列问题和不完善之处，并对产生这些问题的原因从传统政治文化生态及制度因素层面两个视角进行了系统分析；第6章，对健全和完善我国行政问责制度进行了尝试性的对策分析与探讨，分别从完善行政问责环境、重塑行政问责文化，加大异体问责的力度，加强行政问责制配套制度建设及行政问责制立法等角度提出了完善的措施和途径。

By comparison of the company disbandment systems of various countries, we can find that the company disbandment system of our country is incomplete and not benefit for the protection of the shareholders' and creditors' rights and interests .

通过中外公司解散制度的比较，可以发现我国公司解散制度尚不十分完善，特别是司法强制解散公司制度的缺失和清算制度的不完善，不利于股东和公司债权人利益的保护。

To bring the inauthenticity of accounting information under permanent control, we should strengthen the legal system, perfect relevant managerial regulations and structures, reinforce the economic supervision and the execution of the law and rigorously enforce the management of accounting personnel in order to prevent any false information .

笔者认为，会计制度不完善，部分领导及会计人员素质不高，会计监控制度缺失是造成会计信息失真的主要原因，加强法制体系建设，完善相关管理制度及体制，加大经济监督和执法力度，严格会计人员管理，从源头上控制虚假信息的产生，会计信息失真这一顽症才能得以根治。

This article firstly analyzes the current situation of the information distortion and the reasons that cause it. Based on this, it analyzes the damages resulting from the incompletion of corporation reformation, the flawed accounting system, and the incompetency of employees. Lastly, it recommends the possible solutions for these issues to improve the quality of accounting infomation.

本文首先分析了会计信息失真的现状及其产生原因，并在此基础上分析了由于企业改革不彻底、会计制度不完善、人员素质不高等方面所带来的会计信息失真的危害，最后提出从完善企业管理制度、制定会计准则、提高人员素质等方面来提高会计信息质量的对策。

Because of the guilt and sin innate in human nature, most Christian thinkers judged that it was impossible for a human to attain moral perfection before death even with the aid of divine grace.1 Thus, the Christian philosopher Immanuel Kant (1724–1804) argued that since we cannot achieve perfection or sinlessness in this life, we must postulate an afterlife in which infinite progress toward it will be possible.2 Christian theologians dealt with this problem by emphasizing that the response to Christ's call to be perfect is a surrender of the heart and will in the obedience of faith.

由于人性中内在的罪，大多数基督教思想家断定，即使有神的恩典的帮助，人也不可能在生前达到道德上的完善。因而，基督教哲学家伊曼努尔·康德（1724–1804）主张，由于我们不能在此世达到完善或无罪，我们必须假定一个来世，以使向善的无限进步得以可能。基督教神学家对这个问题的处理则是强调，对耶稣的达于完善的召唤的回应是将人的心和意志沉浸于信仰。

The reasons that result in these problems are unadapted land use system. imperfect land administration mechanism, and uncontrolled investment project administration. In order to optimize city land utilizati...

造成这些问题的主要原因在于土地使用制度不适应、土地管理机制不完善和投资项目管理失控，为优化湖南城镇土地利用，必须采取以下措施：制定和完善土地利用政策；改革土地使用制度；加强规划工作；实行土地综合开发；强化土地管理。

Part II also studies the risk situation of domestic banks and the causes leading to the formation of those risks and the author's conclusion is that Chinese banks in particular the four largest state-owned banks are characterized by the following risks:(1)the high percentage of problem loans;(2)poor profit-earning capability;(3)few channels of generating income;(4)heavy burden of tax and other expenditures;(5)the lower percentage of self-owned capitals;(6)poor liquidity;(7)the unsoundness and imperfectness of the internal management structure risk management mechanism and company management structure; to make matters worse, Chinese banks are cornered by our social and economical environments such as the unfledged market mechanism, the poor credit degree of our community, the deficiency of legal system in protecting the legitimate rights and interests of creditors and local protectionism in subordinating banks' credits to those of local parties concerned,etc.

本文还对国内银行风险状况及其成因进行分析，认为目前我国银行业处于高风险状态，主要表现为：在银行经营管理方面，国有商业银行不良资产占比过高(占全部贷款的26.62%)，商业银行盈利性差，收入的多样性差，税赋重，自有资本金比例低，流动性不足，内部控制及公司治理机制等管理制度不健全、不完善等；在社会、法制环境方面，市场机制不健全，社会信用程度低，法律制度不完善，地方保护倾向明显，等等。

During the process of the detailed argument, the author of this paper, by giving over the current situation of the financial investment system of higher education and its evolution, draws the conclusion that the seriously insufficient investment from the governmental finance and the unformed pluralism of the financial investment system of higher education are the main problems of the financial investment system of higher education in our country. Through the deep analysis of the current situation of the financial investment system of higher education in our country and the problems of it, this paper draws the conclusion that it is the imperfection of the laws for the financial investment system of higher education and the misposition of the educational management by governments that cause these problems. Based on the experiences of the western developed countries such as the USA and Japan in the financial investment system of higher education, this paper puts forward the strategy to improve it, with its focus on perfecting the laws for the financial investment system of higher education and the carrying out of the pluralism of the investment system of higher education.

在具体论述过程中，通过对高等教育财政投资体制的现状及演变过程的回顾，从而得出政府财政投入严重不足与高等教育财政多元化投资体制的内外环境尚不成熟，是我国高等教育财政投资体制的现实背景与存在的主要问题的研究结论；通过对我国高等教育财政投资体制现状与问题的深入分析，从而得出高等教育财政投入法律制度的不完善与政府教育管理职能的错位，是导致存在各种问题的主要原因的研究结论；在借鉴美国、日本等西方发达国家高等教育财政投资体制经验的基础上，提出了完善教育产业属性下高等教育财政投资体制的对策，并将论述的重点定位于完善高等教育财政投资的法律体系与实现高等教育投资体制的多元化。

There are at least two reasons to say, the first reason, there is not enough and consummate policies to protect private enterprise"s benefit and private enterprise can"t get the same political treating as government enterprises. The another one, the system of most private enterprise is non-consummate, such as not consummate at the field of management structure, bestirring and inhibiting rules, stratagem and management, and result in the poor core competence. For examples, some leaders of private enterprise are arbitrary and dont believe in other people to manage work; only trust his connection and private friends to be in charge of management; some decision made according to feeling only, not according to scientific judgment; in defect of bestirring and inhibiting rules...so on.

究其原因，一方面是因为目前中国保护民营企业的制度机制还不完善，民营企业还无法取得和国营企业相同的政治待遇，另一方面是由于多数民营企业自身制度缺损，表现在企业治理结构、激励约束机制、战略管理等方面极不完善，从而造成的核心竞争力普遍低下，如：民营企业家决策中独断专行，对他人不能放心放权；民营企业经营管理中太相信亲戚和朋友；部分决策听任感觉，缺乏科学论断；缺少激励约束机制等。

On the other hand, the emergency dealing mechanism leaves much to be desired:①the efficacy of emergency preparative system is poor;②t he mechanism for prediction and early-warning is imperfect;③t he communication mechanism is lacking;④t he psychological intervention is absent;⑤the treatment of emergency is not perfect;⑥t he supervision and evaluation is lacking.

另一方面，我军卫勤的应急反应机制仍很不完善：①应急准备机制有待完善；②监测、预警机制尚不健全；③缺乏畅通、便捷的信息保障机制；④缺乏有效的心理干预机制；⑤紧急处置机制仍不够完善；⑥科学、权威的评估机制急需建立。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了