其制度

However, the independent director system is still a new comer in Chinese security markets, which has avoidably met some blocks on its way and hindered its further development in China.

独立董事制度自实施以来取得了较好的成效，但是由于独立董事制度在我国尚属新生事物，在其实施过程中不可避免的遇到各种问题，阻碍独立董事制度作用的进一步发挥。

As a kind of political tool of conciliating class contradiction, the early form of it emerged in Germany. Thereafter, it became a basic economic measure for anti-crisis and adjustment of aggregate demand when the modern social security system was established in the United States.

它最早出现于德国俾斯麦时期，是作为调和阶级矛盾的政治工具应运而生的；其后，以美国《社会保障法》为标志的现代社会保障制度的建立，把它作为了反危机和调节需求的基本经济手段；新中国成立之后在我国建立的社会保障制度则是作为一种赋予劳动力的权利而被制度化的……但不管怎样，在社会化大生产的条件下，社会保障制度作为社会发展的支持体系，其所具有的保护及化险功能已为全世界所认同。

The enterprise bureaucracy's formation is the enterprise organizes to manage the shape development the inevitable product, it has is advantageous to enterprise development one side, but when faces the competition day by day intense market environment, the bureaucracy malpractice on the appearance comes out, the article utilizes Coss's enterprise nature theory, proposed the modern bureaucracy optimized way.

企业科层制度的形成是企业组织管理形态发展的必然产物，其有有利于企业发展的一面，但在面对竞争日益激烈的市场环境时，科层制度的弊端就显现出来，文章运用科斯的企业性质理论，提出了现代科层制度的优化途径。

The concept of judge's elucidatory authority is a basic rule in the country's civil accusation of continental legal system, which helps to maintain justice of the entity and procedure, improve accusation efficiency, guarantee the accusation right of litigants.

释明权制度是大陆法系国家民事诉讼制度中一项基本制度，其有利于维护实体和程序上的公正，提高诉讼效率，保障当事人的诉讼权利。

Again, civil law and common law tend to integrate with each other, and many countries have adopted the system of prejudication, and countries implementing common law have established the corresponding rules of law.

其次，我国古代有使用判例制度的先例，我们去除了很多古代的糟粕，因为其阻止了国家的发展脚步，但是，作为精华的判例制度能很好的弥补我国法律制度的缺点，我们不该割舍的。

Based on real cases, this article first gives an account of the implication of resignation for blame. Then taking the Western system of resignation as the standard, it analyzes the characteristics of this kind of resignation in the following three aspects. First, the responsibility of the resignation can be attached only to political ones. Second, informal and unspoken nature is the characteristic of it on its manifestation. Third, this resignation system has a strong moral sense. The writer also lists a series of phenomena of unacclimatization while applying the system in China .

本文结合案例，首先阐析了引咎辞职的涵义；然后以西方的引咎辞职制度为标准，从一、引咎辞职的归责只能针对政治责任而非过错责任，二、非正式性、不成文性是领导干部引咎辞职制度在其表现形式上的特征，三、引咎辞职具有浓厚的道德色彩这三个方面，通过中西对照，详析了引咎辞职制度在中国出现的一系列&水土不服&现象。

There are six chapters altogether. Chapter One mainly introduces the basic theory of Executive Stock Options. Chapter Two sets emphasis on the related system construction, and points out the main barriers of practice in China, and also provides some feasible suggestions. Chapter Three, Chapter Four and Chapter Five are the main body of this paper, and they discuss the recognition, measurement and disclosure of accounting for stock option respectively, which are based on the new development in the world. Based on the situation of our country, Chapter Six construes the actuality of accounting in China, and points out some useful suggestions.

全文共分为六章，第一章主要介绍经理股票期权制度的基本理论，分析其优势和弊端；第二章从制度方面入手，结合我国国情对我国实施经理股票期权制度进行探讨，研究实施障碍并提出政策建议；第三、四、五章是本文的主体部分，在结合国际最新研究成果的基础上，从确认、计量和披露三个方面探讨经理股票期权的各会计处理环节；最后第六章则立足国情，调查我国经理股票期权会计处理的现状，并提出我国目前适宜的会计处理方法建议。

The results show the BSFLG germinates in undevelopment of economic, lack of financial resources and the severe contradiction between receipt and ex penditure.

在对县乡制度外财政收入现状进行调查的基础上，对县乡制度外财政收入的成因进行了分析，认为县乡制度外财政收入是经济落后，财源匮乏，财政收支矛盾的严峻形势造成的，其对经济的影响是弊大于利。

The dissertation recommends to perfect the students appealing system and rationalizes the relationship between the students appealing system and the judicial procedure.

因此，建议加快完善学生申诉制度，以有效发挥其作为学生权利救济主要渠道的功能，并进一步研究和明确学生申诉制度与诉讼制度之间的合理联系。

Finally, the paper analyzed the theory and the actuality of Chinese tolling system, pointed out that there are two ways to enhance the efficiency of tolling system. The first is to improve the pricing theory, and a new theory focusing on the benefit of the road user is brings forward. The second is to improve the theory of road compensation. A thought of new method to compensate road capital is put forward, and the significance is explained.

最后，本文通过对我国公路收费制度的理论和现状进行分析，指出提高收费制度效率的措施有两个，其一是对我国收费标准的理论进行改进，提出了以使用者收益为核心的收费标准制定理论；其二是对公路资产补偿理论的拓展，提出了零基补偿的思路并分析了其对公路收费制度的意义。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。