其制度

The paper says, in order to deal with the challenges of knowledge economy and economy globalization, as well as to re-set up public confidence in accounting profession, we need to step up accounting management reform and innovation as follows on one hand: use international experience for reference to accelerate the process of accounting internationalization, and reduce chances of providing false account; carry out outside and inside supervision at the same time, that is, improve corporate governance and internal control system, deal with "insider control problem" from inside of the system, and fundamentally resolve the problem of corporate accounting falsification; intensify government supervision and profession self-discipline from the outside, and strengthen punishment; set up civil litigation and civil compensation system, especially to run corporation deputy's liability so as to make false account provider get more kicks than halfpence, and restrain or eliminate falsifying impulse.

分析认为，为迎接知识经济与经济全球化的挑战，重树社会公众对会计业的信心，我国一方面急需加快会计管理的改革：借鉴国际经验，加快会计国际化进程，压缩会计造假的空间；实行内外监管并举，即在内完善司治理结构、建立健全内部控制制度，从系统内部解决"内部人控制问题"，以从根源上治理财务造假等问题，在外加强政府监管与行业自律并举，加大惩处力度，建立民事诉讼和民事赔偿制度，尤其是加大对公司法人代表的责任追究力度，以使蓄意提供虚假会计信息变得得不偿失，从而抑制或消除其造假的冲动。

In respect to Adam Smith, in Hayek's opinion one of the main representatives of true individualism, Hayek emphasises that man, presented in Smith as "by nature lazy", started to behave economically only under the influence of spontaneously grown institutions which induced him,"by his own choice and from the motives which determined his ordinary conduct, to contribute as much as possible to the need of all others."

就亚当。斯密而言，哈耶克的观点是：他是真个人主义的主要代表人物之一。哈耶克强调道："人，斯密所称的'天生懒汉'，只在自发产生的制度的影响下，才会有经济行为"。这些制度引诱着他，"他做出自己的选择，按着决定其日常行为的动机，尽可能地为所有他人的需求，做着自己的贡献"。

In respect to Adam Smith, in Hayek's opinion one of the main representatives of true individualism, Hayek emphasises that man, presented in Smith as "by nature lazy", started to behave economically only under the influence of spontaneously grown institutions which induced him, by his own choice and from the motives which determined his ordinary conduct, to contribute as much as possible to the need of all others.

斯密而言，哈耶克的观点是：他是真个人主义的主要代表人物之一。哈耶克强调道："人，斯密所称的'天生懒汉'，只在自发产生的制度的影响下，才会有经济行为"。这些制度引诱着他，"他做出自己的选择，按着决定其日常行为的动机，尽可能地为所有他人的需求，做着自己的贡献"。

This paper analyses the objective correlative and harm and present situation of the inauthenticity of accounting information, based the formation motivation and mechanism in principle, the paper makes point that includes institutional innovation of property rights and corporate governance, enforcing fidelity with education.

本文对会计信息失真的危害性、具体表现及现状等进行分析，从理论上研究其形成的原因和动机，并相应提出了产权结构制度创新、治理结构制度创新、完善社会机制系统以及加强诚信教育等治理对策。

To compare with the investigating judge system in Germany, there are some problems in the court system in the criminal investigating procedure in Taiwan. For a court to command a coercive means in the criminal investigating procedure, the legal rules in our Criminal Procedure Law are insufficient. Therefore, the jurisdiction of the court and the process in jurisdictional dispute in the criminal investigating procedure are not clear and definite. The organization of the court in the criminal investigating procedure still is an issue. Also, the order of the authority distribution is not formed yet in our criminal investigating procedure. The limits of authority of the court are indefinite. Even on the form of the court's decision and the grievance procedure, there are different opinions in practice and theory.

就我国侦查中法院之运作而言，对於侦查程序中强制处分及证据保全之权限分配，我国刑事诉讼制度其实亦不乏明文规定，但是，在侦查法官之引进空间下，检视我国侦查程序之现况，可以发现，就强制处分之监督功能而言，由於现行法在制度面上规范之不足，我国侦查中法院之运作，对於其管辖权之划分标准及管辖权错误之处理，产生法律适用之疑虑；法院组织之方式及法院事务分配规则之适用上发生争议；而对於侦查权限之分配，亦存在著法官保留范围狭隘及法院审查权限不明确之问题；甚至，对於侦查中法院之裁判形式及其救济途径之选择，仍有不同之意见，以致於造成我国侦查中法院运作之困难。

Punitive damages are damages, other than compensatory damages, awarded to the victim in order to punish and deter the inflicter for his illegal conduct.

惩罚性赔偿制度是为了惩罚和威慑加害人的违法行为，而判给受害人超过其所受损害的金钱赔偿责任制度。

Educational Policy from the Perspective of Structuralism Western structure-functionalism theory,structure theory of scientific revolution, institutional transfer theory and western policy process theory have provided for us a helpful framework of analysis in understanding the generation and transfer of structure of educational policies, the complexity and richness of which give us an implication that we must understand and master it from the angle of structure and dynamic generation.

西方结构功能主义理论、科学革命结构理论、制度经济学关于制度变迁理论以及西方政策过程理论为理解教育政策的结构生成和结构变迁提供了有益的分析框架。教育政策本身的复杂丰富性启示我们必须从结构和动态生成的角度对其进行理解和把握。教育政策结构由外围层、中间层、核心层三个部分组成。

To balance the relationship between development and justice, social right to develop and individual right to life, intrageneration and intergeneration interest, responsibility of environmental tort is socialized, which has been the main trends in modern times, with lots of patterns worldwide.

环境责任社会化制度是为适应工业社会发展，环境侵权救济制度在国际社会的发展趋势。各国已在环境赔偿的不同领域采用了不同的责任社会化方式。环境责任保险是环境责任社会化的方式之一，但是其承保范围有限。

The interpellation system is an important form that the National People"s Congress exercises the learning power. Its essence is a kind of system that the trustees examine the agents. Relying on listening to the consideration work report through Deputy to the National People"s Congress and the standing committee component member, attending each kind of conference and getting to know the actual situation and other kinds of ways, the trustees can propose a interpellation that requires the organ to clarify and explain the unclear unsatisfying aspects.

质询制度是人大行使获知权的重要形式，其实质是委托人考核代理人的一种制度，通过人大代表和常委会组成人员听取审议工作报告、参加各类会议和了解实际情况等多种方式，对被质询机关的工作不清楚、不理解、不满意的方面提出质询，要求被质询机关作出澄清、解释的一种活动。

People look on the question differently in nineteenth and twentieth century. FromField Code in 1848 to Federal Rules of Civil Procedure in 1938 different systemsabout joinder of parties are established in legislature and judicial practice, but thediscussion continues behind it, and how to join parties is still a problem which has notassured answers.

在当事人合并制度方面，19世纪和20世纪对这一问题的认识是不同的，从1848年的Field法典到1938年的联邦民事诉讼规则，立法和实务虽然确立了不同的当事人合并制度，但其背后却在延续着争议，如何合并当事人仍是一道没有确定答案的难题。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。