其制度

The essay reviews previous study on this topic and A-share listed firms that have periodically rotated auditors during the period form 2003 to 2005 will be selected as research sample. Basing on whether or not the listed firm changes the accounting firm, the sample will be classified into two group—internal auditor rotation group and external auditor group.

本文在回顾国内外重要文献的基础上，选取2003-2005年进行审计师定期轮换的A股上市公司作为研究样本，并将其按是否同时变更会计师事务所分为内部轮换和外部轮换两类，使用调整后的截面Jones模型估计的操纵性应计利润绝对值计量盈余质量，并将其作为审计质量的衡量指标，对定期轮换与审计质量之间的关系进行了实证检验以分析定期轮换制度的实施对审计质量的影响。

Soddy distilled his eccentric vision into five policy prescriptions, each of which was taken at the time as evidence that his theories were unworkable: The first four were to abandon the gold standard, let international exchange rates float, use federal surpluses and deficits as macroeconomic policy tools that could counter cyclical trends, and establish bureaus of economic statistics (including a consumer price index) in order to facilitate this effort.

索迪将其有别主流的看法精炼为5条政策药方，而每一条都是在迹象表明其理论行不通的时候提出来的。前4条建议分别是放弃金本位制度，允许国际汇率自由浮动，利用政府的预算盈余跟赤字作为抗周期波动的宏观政策工具，以及设立经济统计局以方便政策实施。

All men at all times will doubtless prefer chalking out the destination of their substance to having that office performed for them by the law; but the Roman passion for Testacy is distinguished from the mere desire to indulge caprice by its intensity; and it has of course nothing whatever in common with that pride of family, exclusively the creation of feudalism, which accumulates one description of property in the hands of a single representative.

所有各个时代的一切人无疑地都宁愿能筹划其所有物的归宿，并由法律来为他们执行这个任务；但是罗马人对于"有遗嘱而死亡"的感情，从其强度来讲，并不仅仅是出于放任随便的愿望；当然，它和家族骄傲更无共同之处，因为家族骄傲全然是封建制度的产物，它把一种财产积累在一个独一的代表人手中。

Based on a comparative method, this article looks back on the origin and development of the condominium system, comes to the conclusion through analyzing and comparing different theories that the condominium concept of trialism is more scientific and reasonable. Based on the above discussion, conducts further study on its properties and characters, and points out that condominium is a kind of compound ownership including exclusive right,common right and member's right ,which has many differences from traditional real estate ownership.

本文运用比较研究方法，回顾了建筑物区分所有权制度的起源和发展，通过对各种学说的分析，认为以三元论说界定建筑物区分所有权较为科学合理，在此基础上，探讨了其性质和特征，提出建筑物区分所有权的性质是一种包括专有权、共有权和成员权的复合性物权，其与传统不动产所有权存在诸多差异。

The benevolence can t be the value basis of modern public service system for it s inherent defects of properties of unrestraint and rank and a flavor of alms.

慈善因其非约束性、等级次第性并带有施舍色彩的天然弱点，失去了担当现代公共服务制度道德基础的依据，而正义则以其应得和法度的语义获得了构成公共服务道德根基的资格。

They have some problems like other new things, in all these problems politics system"s unsuitability, law system"s faultiness, lacking of social self-identity and voluntary are the most important ones.

对于中国的非政府组织而言，制度上的建设仅仅是为其扫清发展上的障碍，更重要的任务还在于重构其社会支持网络，动员更多的民众加入，这种社会支持网络不仅是组织上的，也包括社会心理上的。

More untraded interdependence with foreign enterprises can facilitate SOEs to learn and adopt effective organizational structure and help them to improve productive efficiency.

具体而言：①与地方经济有着较多的生产和市场联系的国有企业，受区域外部经济效应的影响，其生产效率越高；②地方劳动力市场的多元化程度有利于国有企业采取灵活的薪酬制度和劳动力管理措施来提高生产效率；③与外资企业的非贸易联系可以方便国有企业学习和采纳行之有效的组织行为和管治结构，并促进其生产效率的提高。

Article 26 Where a taxpayer or withholder has a well-established accounting system and it is able to calculate the incomes and gains or the withheld and remitted taxes correctly and completely through computer, the complete written accounting records output by the computer shall be considered as the same of accounting books.

第二十六条纳税人、扣缴义务人会计制度健全，能够通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的，其计算机输出的完整的书面会计记录，可视同会计账簿。

Financial system promotes the growth of enterprise substance value and virtual value, one side, financial system promotes the growth of enterprise substance value and virtual value by working on enterprise capital structure, corporation governance; on the other hand, it improves enterprise substance value by working on core knowledge and capabilities of inside.

金融制度安排促进了企业的实体价值和虚拟价值的成长，一方面，通过其对企业的资本结构、公司规制的影响，最终影响企业的实体价值和虚拟价值；另一方面，通过其对资源能力积累的影响，最终影响企业的实体价值。

The policy should reform the wage and non-income distributions in different kinds of administrative monopoly departments, reduced the effect of administrative monopoly power on income distribution. The policy should not only broaden the human capital return, but also reduice the inconsequence income gap between different departments. The income structure\'s optimization should include appropriate ratio of wage and non-wage income, the increacement of the income items\' explicitness, standardization, competitory and its encouraging function. The policy should also establish the management mechanism between the price of administrative monopoly product and the increment of administrative monopoly department\'s capital; prevent the problem of income gap by the welfear depression effect of administrative monopoly department.

行政垄断收入分配差距的治理必须首先针对行政垄断部门类型，改革其工资和非工资性收入分配制度，降低行政垄断因素在收入分配中所起的作用；在解决部门内部人力资本回报差距平均化倾向的同时降低行政垄断和非垄断部门间收入差距非合理扩大的状况；优化收入结构，有效处理工资和非工资性收入之间的关系，增加收入项目的透明度和规范性，提高其竞争性和激励作用；建立行政垄断产品提价与行政垄断部门增资的有效管理机制，防止由于行政垄断部门收入对市场福利侵占而导致的收入差距扩大。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。