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The central idea of the approach is "from idea to money", which accurately define the position of the expected benefits, analyze and design the process of benefit realization of benefits, including information system design, transform of organization structure, reorganization of work flow, enterprise culture reforger, stimulant system adjustment, at the same time, take the information system project as the same important project as the others, as a part of portfolio to be controlled according as risks and benefits. To promote every project and control the relative risk level, we need to set decision point named "stage gate", where we can evaluate the risks and benefits, then decide to enlarge or maintain or decrease or discard the investment. To ensure the promotion of the "Benefits Realization Approach", we must ensure the responsibility of the participator.

该途径的核心理念是&从概念到现金&,主要从全面管理、监控信息系统实施过程的角度出发,对信息系统预期利益进行准确定位,并对信息系统利益实现的过程进行预先分析和设计,内容涵盖了信息系统的设计以及必需的组织机构的变革、工作流程的重组、企业文化再造或调整、激励机制的调整;同时将信息系统投资视为与企业其他重大投资一样的投资项目,纳入企业的投资组合,进行风险利益分析与控制;为确保稳步推进各项目,并逐步控制风险,对项目实施过程设置了一系列决策节点,在此类节点上对项目的风险利益及现状进行评估,以决定是否加大投资、维持、减少还是撤消。

The third chapter concentrates on the content anthropomorphizing the principal implementation parts in the process of China\'s public policy implementation and points out the objectivity and feasibility of outstretched interests.

第三章论及公共政策执行过程中与执行主体人格化角色密切关联的那部分内容,指出行政人利益扩张的客观性与行政人利益博弈的可能性,并分析了上下级行政人利益博弈、同级行政人利益博弈的表现。

The third chapter concentrates on the content anthropomorphizing the principal implementation parts in the process of Chinas public policy implementation and points out the objectivity and feasibility of outstretched interests.

第三章论及公共政策执行过程中与执行主体人格化角色密切关联的那部分内容,指出行政人利益扩张的客观性与行政人利益博弈的可能性,并分析了上下级行政人利益博弈、同级行政人利益博弈的表现。

Particularly, it points out the fact that most of the management compensations are still cash, which causes the disjoining between individual and corporate interests, short-term and long-term interests. In a result, it has a great negative effect on management efforts.

特别是通过研究指出,目前我国大多数上市公司经理人的报酬依然以现金为主,这造成经理人的个人利益与公司利益、短期利益与长期利益相脱节,严重影响了经理人努力工作的积极性。

Public policy, which represents consonance of all kinds of interests, not only notarizes interests, but also rectifies and distributes interests. What\'s more, the motive to implement public policy is connected with interest tightly.

公共政策既是一定利益的确认形式,也是利益的调整工具和分配方案,公共政策所体现意志的背后乃是各种利益的调和,而且相关群体从事政策执行活动的动力也与利益密切关联。

Public policy, which represents consonance of all kinds of interests, not only notarizes interests, but also rectifies and distributes interests. Whats more, the motive to implement public policy is connected with interest tightly.

公共政策既是一定利益的确认形式,也是利益的调整工具和分配方案,公共政策所体现意志的背后乃是各种利益的调和,而且相关群体从事政策执行活动的动力也与利益密切关联。

Regarding South American countries' interests in China, it's important to distinguish different groups of interests without oversimplifying an analysis as well as to be much more precise than a crude generalization of all South America.

关于南美国家在中国的利益问题,区别不同的南美洲国家集团利益是很重要的,应该更加仔细的分析其各自不同的利益而不是粗略的视为他们有着共同的利益

The conflict of equal interests is judged as being legal under three prepositions as following:(1) in order to save one's interest, he doesn't deprive the opportunity of other people, so that he could raise the opportunity to save himself, meanwhile, he has no special duty for the other;(2) when there is no availability to save all equal intrests, he saves interests as much as he can;(3) if he ignores the other duty to save his family member, he shifts the danger to save his own life, and the threating family member has not introduced the danger based on his free will.

等位利益冲突在下述三种情况下是不违法的:(1)为了自己利益,不主动剥夺他人的机会,以此来提高自己的获救机会,同时行为人对他人并无特殊义务;(2)在不可能救助全部等位利益的情况下,救助了尽可能多的利益;(3)如果为了救助家庭成员而未考虑其他的救助义务,行为人为保全自己生命而转移危险,并且受威胁的家庭成员没有基于自由意思自找危险。

Based o nthe analysis of the Conflict and Harmonization of Interest among the Stakeholders,this paper considers that accounting order is the outcome of CHIS.

论文从利益相关者的利益冲突与协调的角度进行分析,认为会计域秩序是利益相关者的利益冲突与协调的结果,会计信息真实与否只能相对于特定的会计域秩序而言。

Thus the false accounting information inevitably causes the result of benefit assignment unfair, destructs market mechanism, harms investors benefit and confidence to the capital market.

会计信息具有协调利益分配的功能,是利益分配、财富转移的信息基础,因而会计信息失真必然导致利益分配结果的不公平,破坏社会市场机制,损害投资者的利益和对资本市场的信心。

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