国有

The aim of this dissertation is to study the mechanism of contribution of entrepreneurship to economic growth.

这一问题的解决对于经济增长理论的发展具有较大的理论意义，对于我国加快国有企业改革、促进非国有经济的发展具有较大的现实意义。

The various models of current accounting supervision to SOEs by the state sponsor include the accounting assignment system, the CFO assignment system, the expediter assignment or board of supervisors external assignment system, the financial inspector professional system, state auditing and auditing by CPAs etc.

虽然国家出资者对国有企业的会计监督与国家作为征税者对国有企业的会计监督都属于公司治理结构中利益相关者会计监督的组成部分，都属于微观经济监督，但是两者在监督的目的、监督的内容、监督的方式和监督的依据等方面都有所区别。

In this dissertation by analysis and comment we point out that though the current model of accounting supervision to SOE makes some progress in contrast with the traditional model, there still exist lots of problems. For example, the accounting assignment system doesn't coordinate with the modern enterprise institution and contradict with corporate law of PRC. The timeliness of supervision by CFO with double roles and assigned expediter (board of supervision of external assignment) is not obvious. The crux is that the assignment of decision maker and supervision-and-binding principal is unreasonable.

本文在对我国现行的国家出资者对国有企业会计监督的各种模式（包括会计委派制、财务总监委派制、稽察特派员或外派监事会制、财政监察专员制度、国家审计和社会审计等）进行分析评说后指出，虽然现行模式比传统的国有企业会计监督有了一些突破，但是仍然存在不少问题，表现在会计委派制与现代企业制度之间的不相协调、与《公司法》规定冲突、财务总监的双重身份及稽察特派员监督时效性不强等。

At present, the reform of SOE aims to establish modern enterprise system and to rebuild SOE into standardized corporations according to the principal of ""explicitness of property right, definitude of obligation and right, separation of government and enterprises, and scientific management"".

目前国有企业改革的方向是建立现代企业制度，按照"产权清晰、权责明确、政企分开、管理科学"的原则将国有企业改造成为规范的公司制企业。

At present, the reform of state-owned enterprises aims to establish modern enterprise system and to rebuild SOEs into standardized corporations according to the principle of "explicitness of property right, definitude of obligation and right, and scientific management".

目前，国有企业改革的方向是建立代企业制度，按照："产权清晰、责权分明、政企分开、科学管理"的原则将国有企业改造成为规范的公司制企业。

First, this gives birth to sovereign credit risk; Second, this results in the exterior problem of the property right structure of state-owned commercial banks which destroys the incentive and restrictive functions of property right; Third, the administration put on state-owned commercial banks excludes the supervision implemented by central bank.

其结果是：第一，导致了国家信用制度风险的产生；第二，造成了国有商业银行二重产权结构下的外部性问题，破坏了产权的激励与约束功能；第三，政府对国有商业银行的行政式管理排斥中央银行监管。

Meanwhile, it is more prominent on china securities market that the government provides the indirect guarantee for the state-owned company because of the stock rights separation system in china and the filiation between government and state-owned company.

同时，由于我国证券市场中特有的股权分置制度以及国有企业与政府之间的"父子情结"的存在使得政府对国有企业的隐性担保现象显得更为突出。

"There are 210 million Internet users in China; that means 210 million publishers in China that can write anything they want," says Sam Flemming, founder and CEO of CIC,"the first IWOM research and consulting firm in China."

来自CIC的创始人、中国第一家互联网口碑调查及咨询公司首席执行官Sam Flemming说据估计中国有2.1亿网民；这意味着在中国有2.1亿个发帖人能写任何东西。

But during the years of reform and opening and market competition,national foodstuff corporations accumulate many problems and are faced with flinty challenge from survive and development.

流通环节的国有粮食企业，一直在国家对粮食的宏观调控中起着重要作用，然而在多年的改革开放与市场竞争中，国有粮食企业积累了很多问题，面临着生存与发展的严峻挑战。

Acquisitive system of state-owned property is a general appellation of all kinds of methods which are used by the state to acquire and formate its property.

国有财产取得制度是国家通过公法和私法手段取得私有财产，从而形成国有财产的各种取得方式的总称。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。