制度上的

In view of its final intention, it is a system in which the superior taxation organizations supervise the administrative illegitimacies and administrative inappropriate of junior taxation organizations; and also, it is a relieving policy offered by the national administrative office to taxpayers and privies about the right of petition and supervision according to the constitution.

从其最终目的上看，是上级税务机关对下级税务机关的行政违法和行政不当行为实施监督的法律制度，是纳税人和其他税务当事人根据宪法关于公民申诉权和监督权的有关规定而享有的、由国家行政机关提供的一种救济制度。

On this basis, the author holds that the preceding procedure for notice before enforcement can be cancelled, the confirmation procedure for the start of enforcement should be set up, the reasonable and running ways to realize the enforcement of the prestation by act should be regulated, and the contents for the enforcement relief should be regulated, and the contents for the enforcement relief system should be completed. As a result, the civil enforcement system of China can be improved continuously

在此基础上，笔者认为，可以取消执行通知前置程序，设立执行开始确认程序，规定合理的、可操作的行为给付的强制实现途径，充实执行救济制度的内容，从而不断完善我国的民事强制执行制度。

Human is essentially a product of social relation; therefore, social economic relation is a final origin of institutions.

从根本的意义上说，人是社会关系的产物，因此，社会经济关系是制度的终极根源，而人则是制度的直接的主体基础。

And when China tries to improve the legal systems of taxation adjustment on transfer pricing and set up relative effective legal norm to control MNC"s transfer pricing, the corresponding legislative and practical experiences of other countries can be learned for references. Against the above research and analysis the paper finally gives suggestions to improve the legal systems of taxation adjustment on MNC"s transfer pricing in China.

而各国转让定价税收调整的立法经验和实践经验，在完善我国转让定价税收调整法律制度和制定有效的管理转让定价行为的法律规范时，是完全可以借鉴的，在此基础上提出了完善我国转让定价税收调整法律制度的建议。

Similar to Korea's situations, China has put some self criticism for non-profession and non-fidelity of supervision system and regards to study extensively the supervision department rather than discuss whether entirely accept the certain system or not.

与韩国的情况类似，中国也由於公司法上监事会制度的非专业性和职务的非忠实性，进行了不少自我批判，但认为，与其讨论是否应该把某项制度全盘接收，还不如真正对监查机构本身的形态进行彻底研究。

The Criminal Law further perfects the provisions as to sell-aceua1ion on the basis of concluding many year's experience of legislation and jurisdiction about the self-accusation system.

自首作为一项刑法制度在我国有着悠久的历史。1997年刑法在总结多年来自首制度的立法与司法实践经验的基础上，进一步完善了有关自首的规定。

In order to establish a feasible shareholder derivative suit system, we should study and solve the following problems such as the qualification of party, the precedent processes, the preventing of abusing rights, the sponsion, payment and sharin...

合理地构建股东代表诉讼制度，要求我们确立正确的指导思想并使之贯彻于整个立法和司法的过程。在具体制度设计上，需要重点解决股东代表诉讼中的当事人资格、前置程序、诉讼费用担保与恶意诉讼阻却、诉讼费用的交纳与负担等问题。

However, the comparative study on the Creditors' right of subrogation is not enough.

然而，在对债权人代位权制度进行比较研究方面缺乏必要的广度和深度，对我国债权人代位权制度的理论上存在的缺陷以及其在立法实践中出现的问题，也很少有人进行深入的研究。

Based on the analysis of its innovative model, the thesis studies the system performances, subsistent system risks and the reasons in every innovative model, and raises the optional policy proposals.

文章在分析其创新模式的基础上，研究了各种创新模式的制度绩效、存在的制度风险及原因，并提出了可供选择的政策建议。

This article is to analyze and introduce various way and function of the shareholder's right to vote entrusts system, hope to pass related treatise in drawing lessons from all countries relevant legislation, putting forward an untutored lawmaking suggestion a more systematic study and make unfounded legislative proposals This paper is divided into three parts.

本文旨在分析、介绍股东表决权委托制度的各种方式和功能，在借鉴各国相关立法的基础上，希望通过相关的论述，对我国股东表决权委托制度进行较为系统的探讨，提出浅陋的立法建议。本文共分为三个部分。

The labia have now been sutured together almost completely.The drains and the Foley catheter come out at the top.

此刻阴唇已经几乎完全的缝在一起了，排除多余淤血体液的管子和Foley导管从顶端冒出来。

To get the business done, I suggest we split the difference in price.

为了做成这笔生意，我建议我们在价格上大家各让一半。