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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。

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。

Our freedom in the ideal, is a stipulation that is free from time and spaces, be free from the molestation of the spirit and body, is the independence and abundances of the economy, be free from the beggarliness and food and clothings to live to go bothersome, is to living the chronic illness dead without the sorrow to have no sorrow, is the dream of the person and utmost realization of the potentials.

我们理想中的自由,是不受时间和空间的约束,不受精神和肉体的折磨,是经济上的独立和富足,不受贫穷和衣食住行的烦扰,是生老病死的无忧无愁,是人的梦想和潜能的最大限度的实现。

But go to those who had chosen abreacting without time and energy again channel, besides travel can choose to come loose when economy and time are enough outside beguilement, other time calculates in the city, also mix reside the primitive in remote to do not have distinction alone, live a person, the day of ghost, now and then bask to also want to look to have sign, I am not to frighten you...

但是又没有时间和精力去选择好的发泄渠道,除了在经济和时间充足的时候可以选择旅游来散散心外,其它时间就算在城市中,也和独居在深山老林的原始人没区别,过着人不人,鬼不鬼的日子,偶然晒晒太阳也要看下有没有影子,我不是吓你。。。

As reasons for their lack of participation, they cite such economic factors as the need to spend too much and not wanting to pay a program fee, according to COLLOQUY's research.

至於他们不想参与的原因,他们提及某些经济因素,像是不想要花太多钱以及不想付会员费。以上是根据COLLOQUY公司的调查。

Abstract] Interim freeze right is an important right delegated to competent authority under the State Council by "The Law on Anti-Money Laundering of the People's Republic of China." Exercise of this right will heavily influence financial institutions, legal persons, economic organizations, citizens and the society at large. However, due to its imperfect theoretical design and inaccurate wording, this right is theoretically unfeasible and operationally inapplicable. There exists a paradox between freeze and defreeze, bringing about some adverse effects.

摘 要]临时冻结权是《中华人民共和国反洗钱法》赋予国务院反洗钱行政主管部门的一项重要权力,这项权力的行使,必将对金融机构、法人、经济组织、公民和全社会产生重大的影响,但它在理论设计上的不完善以及文字表达方面的不准确完整,导致了这项权力行使的理论可行性和实践操作性不强,存在冻结与解冻的矛盾悖论,并产生某些负面作用,其关于临时冻结权的规定应及时予以修改完善。

It's 15 hours, universal time,here is the news from the voice of american ,i'm david deforest from the VOA news center in washington.governments around the world are moving to boost the banks was more tie billion dollar beyer today.they are trying to get banks to rezoom london.and restore the stock and credit market that thread the push the world into a recession.but consider the government action we should many ,but not at all , that dasters.key stock markets in hongkong ,britain,germany and united stated gained between 4 and 10percents , a huge reversal from major loses suffers over the last week, but the key market in moxico dropped so sharply the trading was suspended.the british government has a anouncement it is partial renationalization three british banks with up to six billion dollars of taxpayer's money.president minister golden brown promises the unpresident bayer loud is it important step in foring out the frozen money market.from VOA time ravers has reported from london.you gonna both move the money again the british government wanna thirsty four billion dallors was the capital and into the royal bank scotland just less than thirty billion into loyal's tsben ach box.dunst tution is curtely really go shading emerge terms .prime minister golden brown says the stand by is do nothing with never anoption.the extrodinary retimes was financial martket seems to work .the government canos just made people ont the owe to be bufit about.

现在是格林尼治时间下午三点整,这是美国之音新闻节目。我是华盛顿新闻中心的大卫。世界各地政府今天正在积极给予银行几十亿美圆的紧急援助。他们试图让银行重新带领和开始已经停止的信贷时常,担心世界经济进入衰退。政府的协调动作鼓舞了许多企业,但并不是所有的投资者。在香港,英国,法国,德国和美国的重要股票都上升了4到10个百分点,自过去一个星期的损失中一次巨大的倒转。但是莫斯科的一个重要指数在停盘时积聚下滑。英国政府已经声明,三家部分国有化银行拥有纳税人630亿美圆。首相GB保证这次的前所未有的紧急援助对于金融市场的解冻十分重要。TOM在伦敦发回报道。又一次大胆行动以恢复金融市场,英国政府将注340亿美圆的资金在苏格兰皇家银行和只不到300亿美圆在Lloyds-TBS和HBOS,这两所机构现在正在重新谈判合作项目。首相GB说站在一边什么事不做永远不是一个选择。在现在特殊的时刻,金融时常停止工作,政府不能让人民将自己的利益推来推去。

Thirdly, put-in and put-out is not reasonable, the industry construction is unreasonable and the outlet of development is alone. There are chiefly four reasons for the situation: firstly, the progress of our province"s economic and social development and the industry is the lagging; secondly, idea, system and mechanism is not adapted the request of the development high-technology industry; third, the install of technology resources is not sound, and the enterprise doesn"t become the creative corpus of tbe technology; finally, the policy environment of the high-technology industry is not perfect in our province.

造成这些问题的主要是原因是:区域经济社会发展历史阶段和工业化进程的客观滞后;观念、体制和运行机制与高新技术产业发展的要求不相适应;科技资源配置不合理;风险投资机制和中介服务机构不健全,企业尚未成为技术创新主体;高新技术产业发展的政策环境不完善。

And the contradiction that should resolve these deep administrative levels, the true main body that cannot break away from Chinese stock raising -- farmer, large family and entrepreneur; cannot be broken away from the; of market economy mechanism of development cannot break away from; of structure of socioeconomy of n duality of urban and rural intersected to cannot break away from the international market in changing the competition to our country and oppressive.

而要解决这些深层次的矛盾,就不能脱离中国畜牧业的真正主体——农户、大户与企业家;不能脱离正在发育的市场经济机制;不能脱离城乡分割的二元社会经济结构;不能脱离变动中的国际市场对我国的竞争与压迫。

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