国有

The compensation system of first-line workers of state-own coal enterprise was redesigned under the direction of compens

结合相关薪酬理论，对国有煤炭企业一线员工的薪酬体系进行了全新设计，构建了由基本薪酬、效率薪酬、安全薪酬及福利薪酬四大部分组成的以激励为导向的&绩效薪酬体系&，详细论述了各大组成部分的设计方法和设计步骤：综合考虑企业生存状况和社会收入状况，采用以劳动定额和社会平均收入相互平衡的方法，设计出一线员工的基本薪酬模块；提出了用专家评议法确定施工难度等级指标体系的相关权重、用综合模糊评价法来确定作业难度等级、把团队人力资源要素与作业区域的施工难度状况紧密结合起来测算团队业绩，构建出体现团队业绩和贡献的效率薪酬模块；构建了以&安全抵押&制度为核心，以月度安全收入、季度安全收入、年度安全收入为框架，形成了短期、中期与长期安全收入相结合的安全薪酬模块；结合国有煤炭企业一线员工来源复杂、身份复杂、需求不同的现状，采用了员工参与性和自决性极强的&自助式&福利薪酬模式。

Focal and difficult points of Chinese financial reforms lie in four big state owned commercial banks which provide financial support with heavy cost for smooth completion of Chinese gradual reform and increases in their efficiency not only play an important role for improvements in our utilization of financial sources but also a key to their existence and development.

一直以来，国有商业银行对中国的渐进式改革顺利进行提供了强有力的金融支持，同时也付出了高昂的效率损失的代价，其效率的提高不仅对我国金融资源利用水平的提高有着重要作用，更是国有商业银行生存与发展的关键。

State-owned economy because its special property right system, make state-owned economy lacks immanent drive and tie on one hand, efficiency is low, lost the feature of average company and sense thereby.

国有经济由于其非凡的产权制度，一方面使国有经济缺乏内在的激励与约束，效率低下，从而失去了一般企业的特征与意义。。。

This paper from that angle reviewed the theory and significance of stock option plans that based allotting theory in economics and incentive theory in human resource.

期权计划在一定程度上有效地解决了国有企业经营中委托代理问题，实现了国有企业经营者的有效激励、降低了代理成本。

With the promulgation of Temporary Administration Regulations for Company's State Owned Assets and the establishment of brand new state owned assets administration system, the new round annexing and re-structure will occur among Chinese enterprises in the next several years.

随着《企业国有资产监督管理暂行条例》的颁布和新的国有资产管理体制的确立，在未来几年中，中国企业将展开新一轮的兼并重组。

In the process of writing,on the principle of reasonable,well-documented and well-knowing,the author provides its service goals and tries to further defined its special functions for amplifying the company"s management systems and operating mechanisms. The author also ports out the anything of the operating responsibly of the supreme administer should belong to the external auditing. The pattern of internal auditing should be choused or built on the basis of the actual situation. It can"t copy the actions of the foreign countries me chaniclly. The selective patterns for the different kinds of enterprises are introduced as well.

从国有企业扩大经营规模后内部控制，内部管理现实需要的立场出发，提出企业内部审计内向服务目标，试图明确，内部审计对企业机制健全和企业健康营运维护的特殊作用；特别指出对国有企业最高管理当局经武汉理工大学硕士学位论文营责任的审计应归之于外部审计；企业内部审计模式的选择与建立，不可生搬硬套国外作法，需要根据实际情况或是参考改造，或是摸索新建，并介绍了不同类型可供企业参考。

Reforms started in the late 1970s with the phasing out of collectivized agriculture, and expanded to include the gradual liberalization of prices, fiscal decentralization, increased autonomy for state enterprises, the foundation of a diversified banking system, the development of stock markets, the rapid growth of the non-state sector, and the opening to foreign trade and investment.

改革开始于20世纪70年代末的逐步淘汰集体化农业，并扩大到包括逐步自由化的价格，财政权力下放，增加了国有企业自主权，建立一个多元化的银行体系，发展股票市场，快速增长非国有部门，并开放给外国贸易和投资。

The article tried to find the basic cause that hindered state-owned tourism enterprise expanding further through combining the enterprises conglomerated and the system-change of state-owned tourism enterprise.

在多年的集团化发展中，国有旅游企业的进程缓慢，在新的机遇期，要克服制约国有旅游企业集团化发展的障碍，大力促进集团化发展。

First, the article analysis those major problems in front of the national enterprise and cruxes in the erection of the modern enterprise system are based on the analysis of modern enterprise systems feature, basic content and objective source. It also provides lots of forms by which national enterprise establishes modern enterprise system and corresponding reformation measures.

首先，在分析现代企业制度的特征、基本内容和产生的客观必然性的基础上，剖析了国有企业面临的主要问题和建立现代企业制度的难点，给出了国有企业建立现代企业制度的方式和配套改革措施。

The over high capital cost seriously affects the economic benefit of the enterprises". It will make cash flow out more than flow in, the owner"s rights and interests deceases, and the capital debt ratio increases, which will introduce the unreasonable capital structure in state owned enterprises.

过高的资本成本严重影响企业经济效益，使国有企业的整个现金流量流出大于流入，所有者权益不断减少，资产负债率不断增大，造成了国有企业资本结构的不合理。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。