内部

The CBRC allows commercial banks to implement the internal rating method by stages, however, when a commercial bank obtains the approval for using the internal rating method, its asset coverage ratio calculated according to the internal rating method (risk-weighted assets calculated according to the internal rating method)/(risk-weighted assets calculated according to the internal rating method + risk-weighted assets of other credit risk exposures calculated according to the revised capital supervisory provisions) shall not be lower than 50%, and it shall formulate the plan for the implementation of internal rating method by stages, so as to ensure that the asset coverage ratio reach 80% in three years.

银监会允许商业银行分阶段实施内部评级法，但在获得许可使用内部评级法时，采用内部评级法的资产覆盖率（按内部评级法计算的风险加权资产/［按内部评级法计算的风险加权资产＋按修订后资本监管规定计算的其他信用风险暴露的风险加权资产］）应不低于50％，并制定分阶段实施内部评级法规划，以保证3年内资产覆盖率达到80％。

It analyzes the cost of internal trade according to the transaction theory, concluding that the internal trade has certain limitations; From the aspect of asset specialization it also analyzes that the bounder of internal trade is the point at which internal trade cost is equal to the external trade cost; It shows that the internal trade will finally come to an end due to the specialization, monopoly and low efficiency it incurs.

借用交易成本理论，分析了内部贸易的成本，从而得出内部贸易有一定限度的结论；从资产专用性的角度分析了内部贸易的边界：内部贸易成本等于外部交易成本；从内部贸易所产生的专业化、垄断和低效率的角度，提出内部贸易会走向解体或终结。

This article begins with a simple external makes internal audit in China, then summarizes the present situation of internal audit, introduces the advantages of internal audit exteriorization and internal audit externalizing problems should be paid attention to..

关于内部审计外部化的翻译问题补充：请不要用google的翻译直译。。。。本文首先对内部审计外部化做了简单的概述，然后对我国内部审计的现状进行了分析，介绍了内部审计外部化的优势以及我国内部审计外部化应该注意的问题。。

How to improve the built-in control system that the contemporary business administered below the mechanism , the writer thinks :Built-in control theory research ought to be strengthened ,Establishes to amplify the standardized setup of built-in control ; Fix up once more our country board of directors authority setup ,Introduce from elsewhere independent director's system ,Improving law of corporation man administers the composition ;Strengthening the business crisis administer consciousness ,Establish the business hazard control system ;The implementation with artificially originally the human resource administers the tactics ;Strengthen the independence that the inside audited ,Establish together with the audit pattern of inside that the contemporary business system is adaptable each other ,Business built-in control effect and effectiveness are lifted .

如何完善现代企业治理机制下的内部控制制度，笔者认为：应加强内部控制理论的研究，建立健全内部控制的标准体系；重新安排我国董事会的权力格局，引进独立董事制度，完善公司法人治理结构；加强企业危机管理意识，建立企业风险控制系统；推行以人为本的人力资源管理策略；加强内部审计的独立性，建立与现代企业制度相适应的内部审计模式，提高企业内部控制的效果和效率。

2The research reveals that successful problem-solving is not only rely on the precise concept internal representation, but also rely on the integrated bundle structure of concept internal representation. The construction process of the integrated bundle cognitive structure, includes the re-establishment and re-formation, retrieval clues, re-adjustment and re-composition of integrating multiple forms of concept internal representation.

概念内部表征的应用过程同时也是内部表征的重构过程，其中包括重构概念多重内部表征形式的捆绑认知结构、概念内部表征的串联和检索线索以及概念内部表征的再调整与再修改等认知过程。

Take DMSO swollen treatment and DEA-SO2-DMSO decrystallization treatment for example, the X-ray diffraction and the Tobolsky's intermittent stress relaxation of treated woods were determined during soaking in water, analyzed the effects of water on crystal degree and inter-cohesion of treated woods. According to these continuous relaxation curves measured in water with different temperatures, various thermodynamic quantities were obtained by using Eyring absolute rate theory, and reviewed the chemical reactions in wood which occur in different relaxation process. For the first time quantify these crosslinkings formed in the process of tensional relaxation by using the SMCIR intermittent stress relaxation way, and defined the cross-linking reaction types. In order to find out the contribute of drying to the fixation of deformation of chemically treated wood, stress relaxation of oven-dry untreated and treated wood was measured during the process of temperature elevation and descend, then analyzed the effect of temperature change on relaxation mechanism of treated oven-dry wood. According to continuous relaxation curves of oven-dry treated wood under various constant temperature, calculated the thermodynamics of relaxation process and discussed the mechanism of molecule change in wood, at the same time, also quantified these cross-linkings produced in wood by intermittent method and on the basis of which the model of molecular change during relaxation process of chemically treated was constructed.

以DMSO膨胀处理及DEA- SO2-DMSO非晶化塑化处理为例，测定了两种处理木材在水浸渍过程中的X射线衍射及Tobolsky间歇应力松弛，分析了水对处理木材结晶度及内部凝聚力的影响；通过未处理和两种处理木材在不同温度水中的连续应力松弛测定，应用Eyring的绝对速度反应理论计算并获得了松弛过程中的各热力学量，分析了在水中松弛过程中不同阶段木材内部发生的化学反应；并首次采用SMCIR连续·不连续双曲线应力松弛法定量了轴向拉伸应力松弛过程中木材内部产生的架桥量，明确了交联反应的类型；为了了解干燥对处理木材塑性变形固定的影响，测定了未处理和两种处理绝干木材在温度下降过程和上升过程中的应力松弛，分析了温度变化对处理绝干木材应力松弛的影响；根据多个温度水平下的连续应力松弛测定曲线，计算松弛过程的热力学量，考察了绝干木材在松弛过程中内部发生的分子变化机理，同时也用间歇法定量了木材内部新形成的架桥量，并在此基础上构筑处理木材在松弛过程中内部分子构造的变化模型。

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。。

Internal-auditing, which plays an important part in enterprise administering and unmasking financial affairs, as an important component of enterprise built-in control system, should be further valued besides strengthening and perfecting enterprise administer structure and built-in control system.

在加强和完善公司治理结构与内部控制制度的同时，应更加重视内部审计工作。内部审计作为内部控制的重要组成部分，在公司治理和揭露财务造假中扮演着十分重要的角色，可以说内部审计机构的&独立性&、内部审计人员的素质正面临着前所未有的挑战。

This chapter holds China as a host country.(1) It analyzes the data concerning FDI in China and import and export of foreign investment companies, concluding that the foreign investment companies in China have large-scale internal trades.(2) After analyzing the traits of processing trade itself, the development history and traits of processing trade in China, a conclusion is drawn that a large amount of internal trades are contained in the processing trade. It also analyzes the impact of this internal trade on the import and export trade, international balance and international industrial competitive in China.(3) After analyzing the technological structure, absorbent, innovation of FDI utilization in China, the strategy of "exchange market for technology" and pollution concerning the technology introduction, some conclusions are drawn that many severe problems, such as the low-leveled technology introduction structure, low popularizing and innovating rate of technology, market occupation of foreign products, pollution accompany foreign investment, are all have close relationship with the motives and functions of the internal trade.(4) According to the problems and their influences internal trade have on China, suggestions are put forward that China should control internal trade through transferring price, localization and policies attracting foreign investors.

从中国作为东道国的角度，（1）通过对中国引进FDI及外商投资企业进出口贸易的实际资料的多视角分析，得出结论：中国境内的外商投资企业的内部贸易规模是巨大的；（2）通过分析加工贸易本身的特点、我国加工贸易的发展历程、我国发展加工贸易的特点，得出结论：我国利用FDI中的加工贸易包含着大量的内部贸易，并通过实际统计资料，分析了外商加工贸易中内部贸易对我国进出口贸易、国际收支平衡和国际产业竞争力的影响；（3）通过对我国利甩FDI中所引进技术的结构、消化和创新以及&以市场换技术&战略和技术引进中的环境污染等方面的分析，得出结论：技术引进结构低下、技术的传播、波及和创新效应低下、外商产品对中国市场的挤占、外商投资企业所带来的环境污染等重大问题都与跨国公司的内部贸易的动机和功能有关；（4）针对跨国公司内部贸易所产生的种种问题及影响，分析了中国重点应从转移价格、当地化和吸引外资政策三个方面对内部贸易进行管理。

This also meant our country interior audit theory and the solid service research step the new stair.

我国现行的内部审计准则只要求对内部控制进行评价和监督，没有要求内部审计涉足公司治理领域，没有对组织的风险管理活动进行评估与改善。2003年，中国内部审计协会发布了第一批中国内部审计准则，迈出了我国内部审计职业化的步伐。，这也意味着我国内部审计理论及实务研究迈上了新台阶。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。