制度上的

Second, it macroscopically analyses the special institutional background of earnings management in the listed companies in depth.

其次从宏观上深刻分析了我国上市公司盈余管理存在的特殊制度背景。

Renvoi is a special system of Private International Law. Since renvoi came into being more than 100 years ago, there has been theoretical argument constantly. However, this argument does not stop the development of the practice of renvoi.

摘 要：反致制度产生一百多年以来，理论上存废之争一直不断，然而此争论并没有阻碍其在实践中的发展。

Our country the new contract law have made the clear statement to this problem in article 122, adopting the system in principle "admit coincidence and choose requestion".

我国新的合同法对这一问题在第122条已作了明文规定，原则上采用&允许竞合和选择请求权&制度。

And it is necessary to strenghten the punctuality, standardization and authenticity of annual report. Besides, although information disclosure has made great progress, serious problems still remain, such as lack of public participation and revelant baisc systems and so on.

报告的时效性、规范性、真实性有待加强；虽然总体上说信息公开取得了显著成就，但公众参与程度不高、欠缺配套保障制度等问题也十分突出。

The royal families of Salian and Staufen appointed many imperial ministeriales as imperial offices to support them to rebuild monarchy. The political situation and economic structure in Germany in that period, namely from 11th to 12th centuries, had a deep slow change; on the political situation Germany transferred from monarchy to local governing, namely territorial states; on the other hand, the commerce resumed and new cities established, social lives were in deep changing in Germany.

萨立安尤其是斯陶芬的王室出于巩固及加强王权的需要而大批任用王室封臣，并委以重任。11、12世纪德国的政治格局，经济结构都在发生着缓慢而深刻的变化；政治上德国正在由中央集权向领地邦国制度过渡；经济上农业发展，商业复兴，城市兴起，可以说，德国的方方面面都在变。

However, the system of the third person is not unconsummated neither in the theory nor practice, but also has many problems in our country.

但第三人制度在我国的理论和实践上均不甚完善，还存在着诸多问题。

However, the tool bar still exist on the system and hasn't been uninstalled yet.

不过，工具栏上仍然存在的制度并没有被卸载。

France and Germany have balked at such action, saying the emphasis should be on regulatory reform.

法国和德国已拒绝了这一提议，表示各国应该把中心放在监管制度的改革上。

The contractual system history of Roman law should not be commentated on and interpreted standing on the idea of the modern contract law,but on its history text.

解读罗马法契约制度史不应站在现代契约法的思想体系上，而应当在历史语境之中进行重述。

From the point of view of curtailing expenditures it is necessary to reform the present higher education finacial systems.

因此，从节支的意义上来讲，就必须对现行高校财务制度进行改革。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。