制度的

The government procurement is a basic regimentation which can strengthen the financial expenditure management. The development of this regimentation can not only improve the utility of financial expenditure but also promote the construct clean politics.

政府采购制度是政府加强财政支出管理的一项基本制度，这一制度的推行，对于提高我国财政支出使用效益和促进廉政建设等方面都起到了积极作用。

As one of the systems, exchange rate regime has its particularity, but it also has the commonness of the institutions.

汇率制度作为制度的一种，尽管有其特殊性，但仍然具有制度的共性。

The provision on countercharge in "The procedural law of the people"s repubilc of chinais so simple that there have been a lot of different views on it between judges and law scholar in juridical practice,Judges dispose the case of countercharge on his views and result from confusion.

由于我国民事诉讼法对反诉制度规定得过于原则，导致理论界和司法界对反诉制度的认识多有分歧，在审判实践中处理反诉案件时标准不一，做法混乱，反诉制度的功能未能得到充分发挥。

Writer from analyze the history origin of this system with apply present condition to commence, try with candor and efficiency this civil case in courts of the basic value and civil case counter-claim inside proper value of system for angle of view, bring up a condition and counter-claim to the foundation theories problems such as concept,property and characteristics etc.s and cross action of the cross action of before accept,review handle.take up a series of problem of etc. to carry on to re-examine with define, try hard for was perfect the cross action system of the our country to become an individual to fasten the integrity,contents enrichment,function ready,operate viable litigation system.

笔者从分析这一制度的历史渊源和适用现状入手，尝试以公正和效率这一对民事诉讼的基本价值和民事反诉制度内在固有的价值为视角，对反诉的概念、性质和特点等基础理论问题和反诉的提起条件以及反诉的受理、审前处理、审理等一系列问题进行重新审视和界定，力求将我国的反诉制度完善成为一个体系完整、内容充实、功能齐备、操作可行的诉讼制度。

First, on the basis of the theory of fairness and efficiency in tax, expense deducting is analyzed referring to the juristic principle, which provides theoretical basis and reference for the adjustment in expense deducting system. Second, by the method of induction and comparing, the author analyzes and introduces the expense deducting system in other countries or regions. Third, defects which exist in current expense deducting system of individual income tax are demonstrated. At last, connected to the reform of patterns of individual income tax, relative suggestions regarding to the adjustment of expense deducting system in our country are put forward, which is adopting mixed tax jurisdiction. The two patterns of family tax and individual tax exist at the same time and family tax should be prevailing. These two patterns can be chosen by taxpayer voluntarily. Referring to the methods in other countries and regions, the items and standard of expense deducting of individual income tax should be improved.

首先以税收的公平和效率理论为基础，结合税收扣除的法律原则，对费用扣除进行分析，为我国的费用扣除制度调整提供了理论依据及参考；其次，运用归纳比较的方法，对国外的费用扣除制度进行了分析介绍；再次，论证了我国现行个人所得税费用扣除制度存在的缺陷；最后，本文结合个税税制模式的改革，提出调整我国费用扣除制度的相关建议：实行混合制；选择家庭课税和个人课税并存的模式，以家庭课税为主，由纳税人纳税时自愿选择；参考国外的做法，完善个人所得税费用扣除项目及标准。

The occurrence of these affairses exposed the blemish of the market price mechanism on the one hand,;on the other hand, they also exposed a various system shortage that makes up the price mechanism, including the blemish of the auditing system of CPA.It reveals that we know the auditing activities of CPA deficiently,we should learn the auditing activities of CPA from the institutional height,and we should study、develop and perfect the auditing system of CPA.

这些事件的发生，一方面暴露了市场价格机制本身的缺陷，另一方面，也暴露出各种弥补价格机制的制度的不足，其中包括注册会计师审计制度的缺陷，这表明人们对注册会计师审计活动认识不足，缺乏从制度的高度认识注册会计师审计活动的研究，缺乏对注册会计师审计制度的培养和完善。

The second part analyzes the intention and legal characteristic of personality negative system of corporation in China, which revealing the system is not a disaffirmation of system of corporate personality but a necessary supplement and improvement of the corporate personality system.

阐明了公司法人人格否认制度不仅不是对公司法人制度的否认，反而是公司法人制度的必要补充与完善。

The reason causing this intensive relationship is various; however, it sums up to two aspects. One is institutional factor and namely institution arrangement, including unbalance of principal status of labor relationship, distempered jurisprudence of labor relationship and nominal collective bargaining and so on. The other is mechanism factor, and namely execution and operation of institution, including ineffective and high-cost harmony mechanism of labor relationship, and not completely executed policies and rules of law and so on.

引起这种紧张关系的原因多种多样，但归结起来无外乎两个方面：一个是体制因素，即制度安排问题，包括劳动关系主体地位失衡、劳动关系法律体系不健全、集体谈判制度形同虚设等等；另一个是机制因素，即制度的执行和操作问题，包括劳动关系协调机制效率低、成本高，国家政策法规落实不到位等等。

The rural social endowment insurance system is an important part of the rural social security system, the base and the core of it as well.

农村社会养老保险制度是农村社会保障制度的重要组成部分，是最基本、最核心的一项保障制度。

We must establish the unified household registration control system,realize the true equality of civil status,pay attention to reform s dynam...

我国应当建立全国统一的户口登记管理制度，实现公民身份的真正平等，注意改革的力度和顺序，在人事、教育、医疗等制度进行相应的改革，剥离现行户籍制度的社会福利和其他社会功能，促进户籍管理的法制化，建立城乡统筹、行政控制和市场推进相结合的体现平等和实现迁徙自由的户籍制度。

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。