制度上的

In the study on allocation of risks in BOT project, have broken through and is limited to the research in the legal meaning that BOT is practiced, explore the method that BOT project risk shares reasonably and effectively, has designed and set up the mechanism of allocation of risks of BOT project on the system aspect, and has arranged many kinds of measures to different systems, has guaranteed the practicability of this mechanism, have offered the new thinking and method for solving the problem of allocation of risks in BOT project.

在对BOT项目风险分担的研究中，突破了限于BOT实践而在法律意义上的研究，探索BOT项目风险合理、有效分担的方法，在制度层面上设计并建立了BOT项目的风险分担机制，并针对不同的制度安排了多种措施，保证了该机制的实用性，为解决BOT项目风险分担问题提供了新的思路。

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。

Presbyterianism in a wide sense is the system of church government by representative assemblies called presbyteries, in opposition to government by bishops, or by congregations (congregationalism, independency), in its strict sense, Presbyterianism is the name given to one of the groups of ecclesiastical bodies that represent the features of Protestantism emphasized by Calvin.

长老会在广泛意义上的制度是教堂的政府代表呼吁presbyteries集会，反对政府的主教（主教制度， prelacy ），或由教会，在其严格意义上说，长老会的名称是考虑到一个教会团体的代表机构的特点，强调了新教加尔文。

Finally, for ensuring performance of insurance and endowment insurance, this paper compares partial accumulation with pay-as-you-go and funds system, constructs an actuarial model of partial accumulation system, discusses actuarial estimate of shout costs and debts, long costs and debts about endowment insurance, then this paper further considers how to preserve and increase pension funds value and put forwards investment strategies based on the portfolio insurance technique to insure the performance for the going endowment policy.

最后，为保证保险和养老保险的发展绩效，比较了目前实行的部分积累的养老保险制度同现收现付、基金制对经济的影响，构建了部分积累的养老保险制度下的精算模型，讨论了养老保险短期与长期的成本与债务的精算估计，在此基础上进一步思考了现行养老保险制度绩效的保证——积累形成的养老保险基金实现保值增值的问题，提出了运用组合保险技术的投资策略。

Based on the successful experience of the western countries and the current situation in China,the author put forward a new point of view,i.e. to set up the Independent Supervisor System for Public-listed Companies with Chinese Characteristics and the Compensation Incentive Mechanism for Independent Supervisor in China.

笔者在借鉴西方国家成熟市场经验的基础上，结合我国的国情，针对现行的独立董事制度存在的不足，提出建立具有中国特色的包含监事会职能的上市公司独立董监事制度，并在此基础上建立科学的独立董监事薪酬激励机制。

This paper uses the neo-political economics method to analyze the strategic choice of foreign exchange rate regime. Taken China's economic situation into consideration, we built a theoretical and a Probit empirical model on optimal exchange rate regime. This is instructive to Chinese government on how to realize the established objectives by setting an optimal exchange rate regime on the stage of the world economics.

本文利用汇率制度战略选择的新政治经济学的方法，结合中国经济发展的现状和Probit经验分析的结果，提出了最优汇率制度选择的理论依据，这对我国政府如何在世界经济的舞台上通过确立最优的汇率制度，进而实现既定的政策目标有着积极的指导意义。

This essay comprehensively investigates the historical background and development practice of Foreign plea bargaining system by the methods of history examined and comparative research . It deeply researches the properness , essentiality and feasibility of enforcing the plea bargaining procedure in our country while uniting theory with practice and establishing the value of equity and efficiency on the basis of grasping the plea bargaining 's law attribute , basic feature and factors of establishing the system .

本文运用历史考查的方法和比较研究的方法，综合考察了外国主要辩诉交易制度产生的历史背景及发展实践，在把握辩诉交易的法律属性，基本特征和制度建构条件的基础上，以公正和效率为价值取向，理论联系实际，对我国施行辩诉交易程序的正当性，必要性和可行性进行深入研究，全面分析了建立辩诉交易制度的利弊因素和存在的障碍，以及建立辩诉交易程序应把握的原则和方法。

The relationship is cemented by Asia's quasi dollar pegs, which guarantee an automatic recycling of the region's massive build-up of foreign exchange reserves into dollar-denominated assets.

这一关系是建立在亚洲货币钉住美元汇率制度这个坚实基础上的。这一制度保证该地区积累下来的巨额外汇储备自然而然地被用于以美元计价的资产的投资上。

The author sets forth the target pattern and essential frame of the land system reformation on the base of analysis to history of land system.

作者在对土地制度变迁历史的分析的基础上，提出土地制度创新的目标模式和基本框架，即以农村土地的经济效率模式为基础建立农村土地按类分级集体所有制，完善土地使用权制度，推进土地的规模经营。

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。