分工协作

To make cel animation with a certain quality, you need a group of technicians with talent and patience.

这种逐格动画技术非常适合于分工协作，动画胶片上的人物形象既清晰又生动。

The reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt

4流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) its innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新：(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够；(2)认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新；(3)提出根据各个税种的特性，流转税和所得税的主要功能应有所分工；(4)流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补；(5)提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) it's innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新：(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够；(2)认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新；(3)提出根据各个税种的特性，流转税和所得税的主要功能应有所分工；(4)流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补；(5)提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。

Study proposed a strategic ideas : The first is internal integration, and strengthen collaboration division; Two external expansion, the specific is the "9+2" is the PRD in order to achieve their goals positioning in the world to occupy an important one seat, it must be external expansion.

研究提出了一个战略思路：第一是内部整合，加强分工协作；第二是外部拓展，具体就是"9＋2"，就是珠三角将来要实现自己的目标定位，要在全世界占有重要的一席，就必须对外拓展。

The dissertation puts forward our proposal of the policy in perfecting accounting supervision system of Chinese listed companies. Its main contents include: 1 Constructing a effective divided-supervisory committee; Proposing supervisory committee adopt the supervisory system of distribution and cooperation, namely, for employee representatives and government representatives as imposer particular emphasis is laid on supervising, manipulation behavior of hiding income, while for ordinary and minor shareholder representatives and creditor representatives particular attention is-laid to supervising manipulation behavior of inflating income.

本文提出了我们对完善中国上市公司会计监督体制的政策建议，主要内容包括：（1）构造一个有效的分工监督的监事会；建议监事会采取分工协作的监督体制，即职工代表和政府作为征税者的代表侧重于对隐瞒收益的会计操纵行为进行监督，而中小股东代表、债权人代表则侧重于对虚增收益的会计操纵行为进行监督。

Second, China's economic development has been the division of labor in collaboration with countries, benefit-sharing process.

第二，中国的经济发展一直是与各国分工协作，利益共享的过程。

The enterprise is an economic organization of production based on internal division and cooperation of work for purposes of exchanging products.

论文关键词分工/企业起源division of work/origin of enterprise，论文来源《教学与研究》，论文单位京，点击次数 1，论文页数 31～37页2001年2001月论文网 http：//www.lw23.com/paper_75853321/企业是以内部具有分工协作关系的团队生产为基础、为交换而生产的经济组织，分析企业的性质必须包括技术关系和经济关系两方面的内容。

In the paper, the author establish the evaluation system between the "two planing" based on the reintegrating and perfecting of the spatial planning system in our country and the reforming requirement to the sub-planning of spatial planing—the "two planing" from the change of precondition of the making of planning, through which to indicate the complicated contradictive relation between the " two planning ", to quantificationally appraise the present maturity degree and to guide the developing direction to the " two planning ". the author try to find out the two planning's reform direction and emphases in aftertime though out putting the evaluation system between the "two planing" into the sample city regional practice. In the end of this paper, the division and the collaboration mechanisms of the "two planing" have been discussed under the future perfect spatial planning system, also the division and the collaboration two strategies of the "two planing" based on current situation development of planning and the future perfect spatial planning system have been pointed out.

论文从我国空间规划体系建设和完善的角度，结合规划外部环境变化背景下我国今后空间规划重点内容的转变对其子规划--城市总体规划和土地利用总体规划的要求建立了&两规&协调的评价体系，用来评价我国当前&两规&在规划理念、规划编制和规划实施等方面的成熟程度，引导&两规&未来发展；通过对样点城市区域&两规&协调的评价来反映当前我国&两规&编制实施状况，找出今后&两规&各自的重点研究内容；最后探讨了未来完善的空间规划体系下&两规&的分工协作机制，提出了基于规划未来发展和基于规划发展现状的&两规&分工协作策略。

Finally, the schemes of unbundling the multiple functions based on the comparative advantage and of establishment of a FHC are proposed to reorganize the bank functions.

在考察金融领域的分工协作实践后，确认这种功能解构是专业化分工的一种延续。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。