决定因素

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state－owned property right" and "public contract" of our state－owned enterprise.

摘 要］独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decide

经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

As viewed from the composite scores of each factor, after the Asian financial crisis, China's capital inflow has been forwardly driven by the before-mentioned three factors, which is mainly decided by China's internal factor. And meanwhile, China's reform of exchange rate system and the changes of external factor also generated forward push on China's capital inflows.

从因子综合得分来看，在亚洲金融危机之后，中国资本流入受到上述三因素的正向影响，这主要是由中国经济的内部因素所决定的，同时我国汇率制度改革及外部经济因素变化产生的正向冲击也对中国的资本流入起到了一定的推动作用。

Combination of Fingering and breath control and tongue application are key element of Hulusi and Bawu performance , especially for portamento, tremolo, virtual fingering tremolo application, which be used widely.

手指的运用是决定葫芦丝、巴乌吹奏水平及演奏效果的重要因素，一首乐曲效果有一半决定于手指技巧，一半决定于气息运用，二者的有机结合，再加上舌头的灵活运用，在葫芦丝和巴乌才能演奏好。

The bone amount of the juvenile during the adolescency is affected by both genetics and environment factors,and genetics decides peak bone mount at 60% to 80%,although the results from genetic researches have not agree with each other.Environment factors also have a great effect on the development of the bone amount,such as the calcium intake,physical exercises,physical constitution and height,sex hormone level and so on.

青春期少年骨量受遗传和环境因素的共同影响，人体60%～80%的峰值骨量由基因即遗传因素所决定，目前大多数基因研究结果尚不一致；环境因素对骨量的影响因素也非常多，其中以钙摄入量、体育锻炼、体质量和身高、性激素水平的影响因素最大。

The factors influencing exchange rate based on the paper currency system are omnifarious. This thesis mainly analyzes the factors influencing long and medium term exchange rate, the current exchange rate and taking shock to the exchange rate.

纸币制度下影响汇率变动因素是多元的、多层次的，其中有些因素占主导作用，决定着汇率变动的基本走向，而有些因素一般只对主要因素起牵制或促进作用。

Results showed that variability coefficients of the boll number per plant were the biggest under different ecological environment.Correlative degree analysis indicated that boll weight was the leading factor restricting the boll number;lint index was one of the major factors that affected boll weight,lint percentage and seed index;seed index was the primary factor restricting lint index.Results of path analysis sho...

结果表明，不同生态环境下单株成铃的变异系数最大；关联度分析表明，铃重是制约株铃的主导因素，衣指是制约铃重、衣分及子指的主导因素，子指是制约衣指的主导因素；通径分析结果表明，株铃对籽棉产量的综合直接作用最大；偏相关分析表明，单株成铃、单铃籽棉重、衣分3个产量因素性状对产量的贡献率占总决定度的77.16%，基本上反映了产量因素的构成情况。

Transaction costs are affected by the characteristics of transaction (limited rationality;opportunism;asset specificity;uncertainty and transaction frequency) which are determined by the characteristics of main body of transaction (vegetable-growing households and sale intermediaries), transaction object and the environmental condition, as well as relations between them.

而根据交易费用理论，交易费用主要由交易特性（有限理性、机会主义、资产专用性、不确定性和交易频率）决定的，交易特性又是由交易主体特性、交易客体特性、交易环境和各交易主体之间的关系决定的，因此影响交易特性的因素便是影响蔬菜种植户选择不同销售中介的因素。

Generally, the limiting factor is also the fact that is most deficient for people when they choice a residential space. The limiting factor is a reflection of different demanding for residential space from different people of different social strata, it is acted by social, cultural, economic and environmental factor. Urban residential space structure is according to the limiting factor.

限制性因素所反映的是不同人群、不同阶层的差异性空间需求，它是社会、文化、经济、环境等因素共同作用的结果，城市的居住空间结构是由居住的空间需求——限制性因素所决定的，限制性因素的确定须通过对城市发展背景的分析以及用社会学方法进行差异性需求分析来获得。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。