国有

Recently, to push the reform of the joint stock system in national commercial banks, the government has helped the national commercial banks to shake off a large amount of ill loans with different policies. However, the national commercial banks still face the pressure due to the increase in both the absolute magnitude and the ratio of the ill loan.

近年来，国家为推进国有商业银行的股份制改革，通过政策帮助国有商业银行剥离了大量的不良货款，但各家国有商业银行还是面临不良货款绝对额和不良货款率双上升的压力。

To establish the system of state capital budget means to establish the system to manage the collection, allocation and usage of the investment profits of the state capital.

国家必须改变对国有投资企业的管理方式，即由过去的主管企业的专业经济部门对企业的直接行政管理变为出资机构按出资多少对企业的股权管理，即由管企业变为管投资；建立国有资本预算制度，就是在公共财政之外建立国有资产投资利润的上缴、分配和使用的制度。

In the case that there is no right-about yet in the definition of function and the arrangement for property system of state-owned enterprises, it depends, to great extent, on the layout of frameworks of cure and factors of personnel, of which the operators' mechanism of choice, evaluation, motivation and restriction is the most crucial factor, to ensure to keep the existing advantage of "separation of two powers" featuring in the modern business system while steering clear of the loss from agency caused by the uneven allocation of profits between operators and owners.

同时也得出初步判断，国有企业的绩效管理没有放之四海皆准的方法和捷径，而是动态的、不断发展的，必须结合不同企业、不同行业、不同发展阶段及其面临目标的来分类设计和实施。在理论分析探讨和实践比较借鉴基础上，本文从浦东新区国有企业的客观状况出发，对国有企业绩效管理的原则和策略设想做出探讨。

First, for the historical reasons, the state-owned property trust bailee has some shortages in the registered capital, the trust business development, the trust business local lization as well as the trust investment company information disclosure, the state-owned property trust promotion is embarrassed.

此外，国有资产的管理，具有公益和公共管理的性质，虽然有银监会的监管和信托行业的自律监管，但更为有力的专业的国有资产信托的外部监管机构缺失。最后，由于国有资产信托涉及面极广，还存在着相关配套制度不完善等等问题。

A comparison is made the laws on debts transfer among the Civil Law Systems and the Common Law Systems. The author presents problems of debts transfer during the process of the SOEs' systematic reformation and reorganization through nomological and doctrinal analysis. Finally, the author provides legislative and judiciary suggestions and concrete measures to standardize the reorganization, protect the rights and interests of creditors, and prevent the state-owned assets from losing.

笔者对债务转移的概念、分类和生效要件进行了详细的阐述，对大陆法系和英美法系的有关债务转移的法律规制进行了比较研究，对我国国有企业重组改制中的债务转移问题，从法理上、学理上进行了分析，指出了国有企业重组改制存在的问题，为规范国有企业重组改制的行为，保护债权人的利益，防止国有资产流失，提出了立法上和司法上以及具体操作上的具体对策。

To play the political key role of state-owned enterprise Party organization is the scientific conclusion that the third generation leading group of the Party Central Committee draws on the basis of summarizing the historical experiences in construction、 reform and development of state-owned enterprise since founding the PRC especially since reform and opening to the world, and is the inevitable requirement for state-owned enterprise leading Party organization to become the organizer、 promoter and practician...

发挥国有企业党组织政治核心作用是党中央第三代领导集体总结建国以来尤其是改革开放以来国有企业建设、改革、发展的历史经验得出的科学结论，是国有企业党组织成为贯彻&三个代表&重要思想的组织者、推动者、实践者及建立中国特色现代企业制度的必然要求。十六大《党章》对国有企业党组织政治核心作用的主要体现做出了准确的表述。

In this chapter, the notion of SOPE, the characteristics of Chinas SOPE, and the state stock and property rights are firstly discussed. Furthermore, based on the legal definition of the corporate governance, the change in the core of the corporate governance and three fundamental international governance patterns are analyzed. Finally, the essence of the corporate governance is how to allocate and balance power.

首先分析了国有独资公司的基本概念、我国国有独资公司的特点、国有股权与国有产权；然后根据公司法人治理结构的法学涵义，分析了公司法人治理结构以所有权和控制权为基础、研究了公司法人治理结构重心转移的历史进程、国际上三种基本的公司治理模式；最后提出公司法人治理结构的核心是分权与制衡。

Some views think MBO have cheating operation that lead to the state assets losses; I think MBO , as a kind of comparatively ripe system , its must not cause the loss of state assets , the objective factor influenced state assets price is much, higher or lower than net assets price may not reasonable , may not unreasonable either, the cause leading the loss of state asset is unsufficiency condition and not canonical means. We should consider interior employee especially outstanding the historical contribution factors of administrators.

笔者认为MBO作为一种较为成熟的制度，其本身并不必然导致国有资产流失，但国内影响国有资产合理定价的客观因素多而复杂，国有资产转让价格高于或低于净资产未必合理，也未必不合理；国有资产流失的原因是在条件不充分的情况下，用不规范的方法实施MBO；某些企业作低价是因为考虑了内部职工尤其是优秀管理者的历史贡献因素；当前首要目标是改制，提高社会整体经济效益，应在合理范围内以法律形式明确管理层收购价格优惠制度，促进MBO的顺利进行。

On the base of the researches, the interaction of the state-owned tourism enterprise's expansion and the system reform is found. The best way for the state-owned tourism enterprise is that conglomerating through the enterprises system reform.

本文将我国国有旅游企业集团化发展的现状、特点以及存在的主要问题和国有旅游企业体制沿革结合在一起来研究，试图从根本上寻找制约国有旅游企业集团化发展的原因，在此基础上研究了国有旅游企业集团化发展和改制的互动关系，并依此提出了通过改制来促进集团化发展的思路。

The results of the study could be applied as theoretical reference for government's policy-making on property-handling of SOHs, as theoretical guidance for the executors of SOH transformation and restructuring, as evaluating background for multinationals' and private businesses' considering cooperation with SOHs and as texts and cases for higher education in the field of hospitality and tourism management.

本项课题的研究成果预计主要应用于以下领域：主管机构处理国有饭店资产政策的理论参考；国有饭店转型与变革操作者的理论指导；跨国公司、民营经济、其他非国有经济在谋求与国有饭店合作时的产业背景参考；饭店与旅游管理高等教育的理论读物和研究案例。

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。