使现实化

In this paper, we can understand and externalizing the internal audit in a certain extent can solve present internal auditors quality is low, the internal audit institutions, the internal audit function fause realistic problem, such as accounting market competition from external audit institutions to expand external audit institutions and organizations between internal audit organization, optimize the allocation of resources of audit, internal audit quality and efficiency..

通过本文我们可以了解，内部审计外部化可在一定程度上解决我国目前内部审计人员素质偏低，内部审计机构虚置，内审职能滞后等现实问题，使会计市场的竞争从外部审计机构之间扩展到外部审计机构与组织内部审计机构之间，实现审计资源的优化配置，提高内部审计质量和效率。。

The essence of scheler's hate ethics is possible to be summarized for ethics change's orderless and the value internalization.

伦理变更的失序是使用价值对生命价值颠覆在现实生活的反映，价值的主观化则使人们将价值与价值物混淆，认为价值可以通过人的劳动获得。

Although the perpetual objects of Ri Guang Liu Nian, Shou Huo, Ding Zhuang Meng is different, the concrete writing patterns is similar. Imaginary abstraction as narrative premise, desalinizes diseases'pathological meanings, provide a valid condition for novelistic telling; as narrative strategy, plots absurdity completes to rewrite and reconstruct the history and the reality, which makes narrative behavior develop freely; as narrative purpose, solemn and inevitable ending makes the word have fatal colors, ultimate meanings can be showed.

虽然《日光流年》、《受活》、《丁庄梦》的关注对象不同，但在具体的写作中呈现出共同的叙事模式，即以意象的抽象化作为叙事前提，淡化疾病的病理学含义，为小说的讲述提供有效条件；以情节的荒诞化极端化作为叙事策略，完成对历史和现实的改写与重构，使叙事行为能够自由发展；以结局的悲壮和必然作为叙事旨归，为文本染上宿命的色彩，残病叙事的终极意义得以彰显。

The birth of theory of capital of labor power has provided a condition and way for a capitalization of ethical value, and has made the capitalization of ethical value to become a reality.

人力资本理论的诞生为伦理价值的资本化提供了条件和途径，使伦理价值资本化成为现实。

In metropolitanization development, there are two primary problems that the rural areas and farmers are facing. One is that the full-aspect collapse of traditional culture, good vogues and customs, and value system causes people to loose necessary sense and clear realistic consciousness. The other is that general farmers and countryside area are easier to absorb the declined and decayed things of metropolis culture, because individual modern cultural enginery can not develop timely and fully, and the reasons of the limited actual occupancy of social and cultural resource etc.

在都市化进程中，广大的农业地区与农民在文化生活上面临的主要问题有二：一是由于传统文化、良风美俗与价值系统的全面崩溃，使人们在实际生活上完全丧失了必要的判断力与清醒的现实意识；二是由于个体的现代文化机能未能及时、充分发育，以及由于实际占有社会与文化资源的有限等原因，广大农民与农村地区更容易吸收都市文化中没落、腐朽的东西。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。