不完备

Where the applier provides incomplete application materials, the content of application is not clear or there are other circumstances that fail to conform to the prescribed provisions, the local competent commercial authorities shall require the applier to make corrections or make up for the application materials.

申请人提供的申请材料不完备、申请内容不清或有其他申请不符合规定的情形，地方商务主管部门可要求申请人对申请材料进行修改或补充。

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。

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 decide

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。

Advanced by Z.Pawlak in 1982,the rough set theory analyzes inadequate information efficiently such as inexactitude or dissonant information.The advantage of the rough set theory is no need of any initial or extra information such as the probability dispersal of statistics and so on.

Z.Pawlak于1982年提出的Rough集理论有效地分析了不确定、不精确、不一致等各种不完备信息，其优点是无需任何关于数据的初始的或附加的信息，如统计学中的概率分布。

This article plans to aim for the unclear goal, the unreasonable curriculum, the irregular practice training, the teachers'incomplete strength, the online education direction and so on questions in the present tourism undergraduate talents cultivation mode, constructs the consummative, circulate development tourism undergraduate talents institution and enterprise associate mode with the aid of the social marketing theory, to realize tourism enterprise and tourism higher institutions dock smoothly.

本文拟针对目前旅游本科学生人才培养模式中，培养目标不明确、课程设置不合理、实践训练不正规、师资力量不完备、教育方向不循环等问题，借助社会营销理论构建完善的、循环发展的旅游本科人才校企联合培养模式，以期实现旅游企业与旅游高等院校的顺利对接。

Comparing these,we found that the related law in China has the problems of regulation object inconsistent,regulation methods disjoined,legal protection unclear,and constituent factors incomplete.These problems can find their solutions in the German legislation and its development.

对比我国和德国的规制模式可以发现，我国存在规制对象不统一、调整方法不衔接、保护法益不明晰、构成要件不完备等问题，而上述问题均可在德国立法及其变动中找到相应的解决方案。

Comparing these,we found that the related law in China has the problems of regulation object inconsistent,regulation methods disjoined,legal protection unclear,and constituent factors incomplete.

对比我国和德国的规制模式可以发现，我国存在规制对象不统一、调整方法不衔接、保护法益不明晰、构成要件不完备等问题，而上述问题均可在德国立法及其变动中找到相应的解决方案。

Comparing these,we found that the related law in China has the problems of regulation object inconsistent,regulation methods disjoined,legal protection unclear,and constituent factors incomplete.

对比我国和德国的规制模式可以发现，我国存在规制对象不统一、调整方法不衔接、保护法益不明晰、构成要件不完备等问题，而上述问题均可在德国立法及其变动中找到相应的解决方案。51-51免费论文网-网-欢迎您

As a nation who eulogizes honesty and credit for about two thousand and five hundred years, we find that there are lots of phenomena of missing honesty and credit in our social and economic life.

作为一个将诚信的美德传扬了两千五百年的民族，在今天的社会经济生活中却遇到了所谓&诚信危机&的困窘，其成因是多方面的，既有市场经济体制本身不健全、法制不完备的原因，也有信息不对称、政府行为不规范等其他方面的原因。

I can not make it blossom and suits me

我不能让树为我开花

When temperatures are above approximately 80 °C discolouration of the raceways or rolling elements is a frequent feature.

当温度高于 80 °C 左右时，滚道或滚动元件褪色是很常见的特征。