可操作性

In order to make it multi-dimensionally, integrally, predicatively, scientifically and operably, the paper integrates many research methods such as integrated research and case research, social environment study and practical case study, on-the-spot investigation and the experts consultation.This paper starts with the theories of CE.

由于本文研究内容属多学科、跨领域的交叉综合研究，为使其具有多维性、整体性、前瞻性、科学性和可操作性，采用了整体研究与个案相结合、社会背景分析与案例的实际相结合、实地调研与专家咨询相结合等研究方法。

In order to evaluate service benefit of torrential rain forecasting quantitatively, a mathematical model was build with forecasting accuracy, percentage of coverage, time validity and damage preventability.

暴雨是江苏的重要气象灾害之一，为了对暴雨预报气象服务效益作出恰当的评估，我们设计了预报准确率V、预报服务覆盖率P、预报服务时效率N、可能预防能力Z等四个指标，给出了定量评估暴雨预报气象服务效益的数学模型，并且用实例说明了该模型的实用性和可操作性。

It focused on studing of structure design to improve the prickle sensation pertormance.

着重研究了通过织物结构设计改善毛织物刺痒感的方法，该方法成本低，可操作性强，无环境污染。

Follow up all the product deelopment process to ensure projects are on schedule, totally workable, reliable, producible and meet specifications.

跟踪所有产品的开发过程，确保项目按计划进行，并且具有可操作性，可靠性，可生产性以及满足项目说明书的要求。

The psychodrama therapy is operating and effective to patients with II type psychological trauma.

心理剧疗法对II型心理创伤是具有可操作性和疗效的。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

The CCFG is a kind of economical activity with positive externality, its final products offered -the ecological benefits belong to the pure public goods, the nature of the economical compensation is to internalize the externality of the CCFG, so an economical compensation mechanism should be established with the government playing a leading role. The compensation receivers should be not only peasant households but also the county-level authority that performs the project. Besides central government, the compensation payers should still include the provincial-level governments who implement the project, the provincial-level governments of those beneficiary areas of midstream and downstream of basin, international organizations, enterprises and individuals, etc. Multiple channels of raising funds for the program should be worked out and the practice method should be transformed. Thediversified compensation ways should be chosen. In reality, insufficient compensation is the normality, the cost compensation may have more maneuverability. The decision-maker should carry on proper adjustment to the compensation standard, taking into account the factors about the environment conditions, the social-economic conditions, the ecological function of vegetation, etc. and make out different compensation criterions for different areas and different levels. The author puts forward it should be kept the policy of financial subsidies to the farmers who reforest ecological forest for a long term, should prolong the compensation time frameworks to the farmers who reforest economical forest.

本文认为，退耕还林还草是一项具有正外部性的经济活动，其提供的最终产品—生态效益属典型公共产品，经济补偿的实质就是要实现这种外部性的内部化，故应构建以政府为主导的经济补偿机制；补偿对象除了退耕农户以外，还应包括实施退耕还林还草的县级政府；补偿主体除中央政府外，还需将退耕地区省级政府、流域中下游受益地区的省级政府、国际社会、企业和个人等纳入其中；多渠道筹措退耕还林还草补偿投入资金，切实转变经济补偿的运作方式；选择相互协调、相互补充的多样化补偿方式；现实中，不充分补偿是常态，实行成本补偿更具可操作性；应对补偿标准进行适当调整，在综合考虑退耕地区自然环境条件、社会经济状况以及林草植被的生态功能等多种因素的基础上，制定分区分级补偿标准：对还生态林应采取长期补偿政策，对还经济林也要适当延长补偿年限。

So the effect of pollution improvement is affected, at the same time investment benefit is not fully made well. Aiming at the above problems occurred during the improvement of water environment pollution, based on the general analysis of current water environment pollution situation and cause of pollution by the instance of the water environmental pollution improvement in the centre town of Chengdu City, the article puts forward the reasons of water environment pollution of most cities: wastewater collection is insufficient because of delaying of pipe net construction; capability of sewage treatment is inadequate; manage measure is not regular because of management not according to laws and laws not strictly executed; investment channels of pollution implement is unitary.

通过对成都市中心城水环境治理实施方案的研究，对如何与城市建设相结合来进行水环境污染治理提出以下几点看法：①应合理划分流经城市水体的功能区域和正确确定水环境治理目标一些设想；②必须有科学、合理、全面、可操作性强的城市排水规划；③建设、完善污水收集系统，提高污水收集率，加快城市污水处理厂建设，提高污水处理能力；④对中心城河道按防洪、截污、环卫、绿化、景观的要求进行全面整治；⑤治污资金的筹措应从单一的政府投资模式向多元化的融资渠道发展；⑥制定、完善相应的法律、法规、制度以及工程建设管理措施。

The research of the dividend policy in the early period in Western society concerns whether the dividend policy will affect the value of the company or not,hence,formed the unrelated theory and related theory;later on the baisi of identity of relater theory of divident,formed the theories of tax clientele effects,in...

西方股利理论研究的前期关注的是股利政策是否影响公司价值，形成股利无关论和股利相关论，后期在基本认同股利相关论的基础上，形成客户效应理论、信号传递理论和代理成本理论，但诸多理论在总体上缺乏概括性、可操作性，并没有坚持企业价值最大化的原则性目标。

The research of the dividend policy in the early period in Western society concerns whether the dividend policy will affect the value of the company or not,hence,formed the unrelated theory and related theory; later on the baisi of identity of relater theory of divident,formed the theories of tax clientele effects,information effects and agency-cost.

西方股利理论研究的前期关注的是股利政策是否影响公司价值，形成股利无关论和股利相关论，后期在基本认同股利相关论的基础上，形成客户效应理论、信号传递理论和代理成本理论，但诸多理论在总体上缺乏概括性、可操作性，并没有坚持企业价值最大化的原则性目标。

In the United States, chronic alcoholism and hepatitis C are the most common ones.

在美国，慢性酒精中毒，肝炎是最常见的。

If you have any questions, you can contact me anytime.

如果有任何问题，你可以随时联系我。