低下的

Along with budget accountancy the variety of the environment, current accountancy of the government check foundation to exist the demand that can't adapt a public finance system reform, didn't reflect governmental funds sport completely, and current public finance budget the management and reform don't went with in response to;Can't reflect governmental financial standing completely from the angle of finance, in the aspects of guarding against a public finance liabilities risk the existence serious blemish, can't body now governmental"recessiveness obligation";Can't provide more government accountancy's informations toward the public and the direct section;Disadvantage in research with international usual practice comparison, indirectly cause government's efficiency lowly wait many problems.

随着预算会计环境的变化，现行政府会计的核算基础存在着不能适应财政体制改革的需要，没有全面反映政府的资金运动，与当前的财政预算管理和改革不相适应；不能从财务的角度全面反映政府的财务状况，在防范财政负债风险方面存在严重的缺陷，无法体现政府的"隐性债务"；不能向公众和监督部门提供更多的政府会计信息；不利于与国际惯例比较研究，间接导致政府效率低下等诸多问题。

The basic reason about the fact that rural teacher's question emerges, has probed into the reality social current situation of two yuan structure in urban and rural areas of our country in this text, Educating the resource distribution system to cause rural education funds serious shortage directly unreasonable and in urban and rural areasly under 2 yuan structure in urban and rural areas, Author think education funds countryside educate heavy obstacles most that face rural, Society that household register system under social structure of two yuan has caused between town and country too cuts apart, Make the identity of the rural teacher discriminated against, cause rural teacher's social status to be low, The income is unfair, the living benefits are unequal , various kinds of welfare treatment can not get the due rational.

关于农村教师问题产生的根本原因，本文从我国的城乡二元结构的现实社会现状进行了探讨，城乡的二元结构下的不合理的城乡教育资源配置制度直接导致农村教育经费严重短缺，作者认为，农村教育经费的严重不足是农村教育面临的最大障碍，还有二元社会结构下的户籍制度也造成了城乡之间的社会分割，使农村教师的身份受到歧视，致使农村教师社会地位低下，收入不公平，生活待遇不平等，各种福利待遇得不到应有的合理保障。

In the first part, the opinions and ideas from some main figures concerning the North-western regions in modern history; In the second part, the process of three vital stages(Yang-Wu Movement, the "New Deal" in the last period of Qing Dynasty, Anti-Japanese War) are studied, and the characteristics of each stage are generalized falling into four categories, such as: military、feudal、comprador and nation-monopoly etc; In the third part, four reasons of the low efficiency of the industrial and mineral exploration are explored, they are the dominant role natural economy, the low level of productive forces, the science and technology, lack of capital accumulation and investment, lack of systematic policies and support from the government, In a word, as Mao Tsetung said:"It"s impossible to get rich, develop industry, strengthen national defence in semi-colonel and semi-feudal China.

全文共分四部分，第一部分论述了近代一些主要的阶级关注西北的言论和思想；第二部分对西北近代工矿业开发的三个最重要的阶段，即洋务运动时期、清末"新政"时期、抗日战争时期的开发过程做了梳理，并对每一个阶段的特点做了初步地概括，大致可以归纳为军事性、封建性、买办性以及国家垄断性等；第三部分对西北近代工矿业开发成效不高的原因做了论述，主要有四点：第一，小农业与家庭手工业紧密结合的自然经济占统治地位；第二，生产力水平低下，科学技术落后；第三，缺乏资金的积累和投入；第四，缺乏政府系统的政策支持和保障。

There is a degree of folly, and a degree of what may be called (though the phrase is not unobjectionable) lowness or depravation of taste, which, though it cannot justify doing harm to the person who manifests it, renders him necessarily and properly a subject of distaste, or, in extreme cases, even of contempt: a person could not have the opposite qualities in due strength without entertaining these feelings.

一个人会表现出某种程度的愚蠢和某种程度的所谓趣味的低下和堕落（虽然这措词并不是不易惹人反对的），这虽不能成为他人对他加害的正当借口，但必然也应当使他成为一个被人厌恶的对象，或者在极端的情事中甚至成为被人鄙视的对象：一个具有相当强的相反品质的人对他是不能不怀有这些观感的。

objective to study the risk factors on esbl producing strains of k.pneumoniae and e.coli.methods aprospective survey on esbl producing strainsof k.pneumoniae and e.coli for a36-month period.results the resistance rates ofe.coli were:98.08%for ctx,73.08%for amc.the resistance rates of k.pneuˉmonialwere;95.74%for ctx,97.87%for amc.the use rate of third generation cephalosporins was much higher than those of esbls nonproducing strains（p.05）.it induce esbls that3rd generation cephalosporins were used extensive.after strenghtening the antibiotic controls,esbls detection rate has gone down.conclusion the factors of infection of esbl-producing strains were the severity diseases,cellular immunological condition,improper medical manipulations.to prevent esbl-producing strains,reasonable antibiotics usage may be the effective measure.

目的 分析临床大肠埃希菌及肺炎克雷伯菌产esbls的危险因素，并加以控制。方法前瞻性监测产esbls菌的情况，并对感染者进行临床调查。结果产esbls的大肠埃希菌、肺炎克雷伯菌的耐药率头孢噻肟钠为98.08%和95.74%，阿莫西林+棒酸为73.08%和97.87%，产esbls菌感染者头孢第三代的使用率（70.21%）显著高于非产esbls菌感染者（39.47%）（p.05）；第三代头孢的大量使用诱导esbls的产生。通过加强抗感染药物的使用管理esbls检出率开始下降。结论严重的基础病、高龄、机体免疫力低下，长期住院者是esbls菌感染的易感宿主，皮质激素、化疗及介入性疗法是esbls感染的高危因素。滥用抗感染药是产生esbls的重要因素，合理使用抗感染药是防止esbls产生的主要措施。

At last, the article indicates that there are some problems in capital management and put forward that we should improve capital management on nine facets we should change the role of government in capital management perfect law system environment of capital management , emphasis on internal recombination of enterprise , strengthen daytimeaudit and supervise in capital management to avoid profit package, strengthen adjustment of the right of assets , strengthen the role of invest bank in capital management , pay attention to recombination of immateriality assets ,emphasis on imagine package in the recombination enterprise ,call the ability of entrepreneur and so on to perfect capital management and solve some problems which enterprise confronts (1) solve the problem of poor enterprise (2) solve the problem of prepotent enterprise expansion (3) solve the problem of irrational form of recoinbinatiori enterprise (4)solve the problem of single right structure of enterprise (5)solve the problem of irrational asset collocation to induce bad effect (6)solve the problem of lack increment in development of enterprise (7)solve the problem of irrational structure so we induce enterprise to coruscate flesh vigor continually,and stock market will develop and boom continually.

最后提出了资本经营中存在的一些问题，提出要从九个方面着手改进资本经营，通过对政府在资本经营中角色的转换、健全和完善资本经营的法制环境、加强企业内部的重组、加强资本经营的审计与监督、防止利润包装、加强产权结构的调整、加强投资银行在资本经营中的作用、重视无形资产的重组、加强重组企业的形象包装和呼唤企业家才能等方面改善资本经营，解决企业经营所面临的一些问题：（1）解决劣势企业问题；（2）解决优势企业扩张问题；（3）解决企业重组形式不合理的问题；（4）解决企业产权结构一元化问题；（5）解决资源配置效益低下问题；（6）解决发展中增量不足的问题；（7）解决结构不合理的问题，这样才能使企业不断焕发出新的活力，证券市场才能不断繁荣发展。

Rural compulsory education faces the serious difficulty in our country; the outstanding problem that the fund input is insufficient influences rural educational development of our country. However, the transfer payment fund of rural compulsory education was abused, peculated and fund efficiency to balance regional financial resources, develop the compulsory education is low.

本研究是基于以下背景提出的：党的十六大提出要建设一个惠及十三亿人口的小康社会，最繁重、最艰巨的任务在农村，教育发展和改革的主要差距也在农村；我国80％以上的小学、64％以上的初中设置在农村，义务教育区域之间、城乡之间、省际及省内县际之间差距较大并有扩大的趋势，我国农村教育面临严重困难；经费投入不足是影响我国农村教育发展的突出问题，然而，现实的农村义务教育转移支付资金的滥用、挪用，使用效率低下，制度的安排对平衡各地财力、均衡发展义务教育的效果却并不大。

Now China has transformed its planned economy system into an initial socialist market economy system, which has brought about/attained/gained/reached/achieved/won rapid economic growth, sustained social progress and continuous betterment/improvement of people's living standard, while the market economy system is revealing its ugly face, such as fraud and deceit, the low credit, fraternal scarcity, social indifference, ill manners, ill breeding, official corruption, AIDS, energy crisis, environmental pollution, a widening gap between rich and poor, money talking, the losing of affection, the spiritual void, young suicide, and so forth.

至于这个问题的原因，如果把可能的原因都一一数出来的话，可能是数不清的。尽管如此，我认为主要的原因应归咎于这个特定的社会和经济环境。现在的中国已经从计划经济体制转向了一个初级的社会主义市场经济体制，中国已经取得了快速的经济增长、持续的社会进步、人们生活水平不断地得到改善，然而，市场经济体制丑陋的一面正在暴露，诸如欺诈、信誉低下、缺乏友爱、人情冷漠、没有礼貌、没有教养、官员腐败、爱滋病、能源危机、环境污染、贫富差距拉大、金钱万能、亲情丧失、精神空虚、青年自杀等等。

The second part is the second chapter of the paper, is introduces efficiency measurement methods and theory on banking, make matting for efficiency of the Rural Credit Unions. The third part is the third and fourth chapter of the paper ,and it is main body of the study .The third chapter is the efficiency analysis of the object ,the result show that the efficiency of RCU correspond, some lowlihead at all times, and scale inefficacy is mostly cause of RCU integrate technique inefficacy; The fourth chapter base the result analysis the factor affect RUCs technical efficiency ,discuss their relationship.

第三部分即是论文的第三、四章，这也是本研究的主体部分，第三章是对研究对象的DEA效率分析，首先对模型和指标的选择做出了详细的解释，并通过D卧模型实证分析了2000-2005年研究对象的效率及变化情况，结果显示苏北地区的农村信用社效率水平相当，部分县区的农信社效率在几年中一直低下，并且规模无效是导致农信社综合技术无效的主要原因；第四章主要用了经济计量学方法分析了影响农信社效率的主要因素与农信社效率的关系，得出资产规模、经营管理费用的增加会导致农信社效率的降低，而资源配置能力、多元化经营的水平、资产质量、资本充足率以及盈利能力与农信社效率呈正相关的关系。

In the whole market development, there are also a lot of places: 1、decoration personnel, decentralization, spare no good management system, not by most decoration of professional training and lack of effective knowledge in the cases of housing decoration, the quality of the crisis, cut corners, crude abuse of engineering quality is low, no guarantee after-sale, etc. 2、in the industry, many designers unspoken rules, and for his own benefit subcontracted, the owner of this link purchase materials, a rake-off extraction. 3、decoration materials, the source of confusion, very small workshop of small companies selling certificates of poor quality material, often without the use of security, and short, etc.

在整个市场的发展中，也存在很多不规范的地方：1、装修人员的业余化，分散化，没有良好的管理系统，打多数装修人员没有受到过良好的专业培训，在缺乏有效的知识的情况下，往往对住房的装修质量带来不小的影响，偷工减料，粗制滥共工程质量低下，售后无保障等等。2、行业中潜规则，不少的设计师和施工者，为了自身的利益，在业主购买材料的这一环节中，提取着回扣。3、装修材料的来源非常混乱，小作坊，无证件的小商家兜售的材料，往往质量差，无保障，使用年限短等等。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新