国有

Our country's financial system requires the use of the percentage of accounts receivable balance of provision for bad debt reserve method, the ratio of its different provision, such as agricultural enterprises, construction companies, real estate development enterprise provision ratio of 1%; foreign cooperative enterprises 2 %; foreign-invested enterprises do not exceed 3%; other industries by 0.3%-0.5% Provision for bad debts reserve.

"合资"及"独资"企业与国有企业间坏账提取比率不同，加大了"合资"及"独资"企业与国有企业间的收益的差异，加大了国民收入分配的不均衡性。其原因是"独资"、"合资"企业与国有企业间应付风险能力的差距加入。我国现行财会制度规定：农业企业可按年终应收账款余额的1％计提坏账准备，工商企业应按应收账款的0.3％－0.5％计提坏账准备，对于一般企业来说，如此少的坏账准备金是难以承担坏账带来的风险的。

With reform of State-owned Enterprises, many large state-owned enterprises have been managed as the State-owned Single Proprietorship Company, which has played an important role in the state-owned economy.

国有独资公司成为我国目前国有企业的一种重要组织形式，在国有经济中发挥着举足轻重的作用。

Chapter 5 — The General Manager of State-owned Single Proprietorship Company: his recruitment should be performed in the objective, transparent and professional way.

第五章国有独资公司的总经理。从我国现状到比较国际经验，对我国国有独资公司聘任总经理的条件和程序提出一些建议，并对近几年国有资产监督管理委员会全球招聘总经理这一重大事例进行了全面客观的分析。

Chapter 6 — The Supervisory Committee of State-owned Single Proprietorship Company: it consists of the stocker supervisor, the worker supervisor, and the creditor supervisor, etc.

第六章国有独资公司的监事会。首先分析了我国监事制度实践中存在的问题，并比较了各国国有独资公司的监督机构的成功经验，从而提出一些建议，如国有独资公司监事会成员应包括股东监事、职工监事和债权人监事。另外，对各类人员在监事会中的比例也作了一些设想。

The measures are as follows: improve the property diversification and enhance the effectiveness of structure governance; improve the incentive mechanism among enterprisers and cultivate a group of professional enterprisers; build up and improve all sorts of external market mechanism; strengthen the function of the board in enterprise; reinforce the authority of the supervision council; strengthen the administrative supervision; improve the system to better supervise the managers of listed companies; set up the system of shareholder representatives procedures; establish culture of the enterprise governance.

通过借鉴目前三种典型的国外公司治理模式，对我国国有企业的公司治理结构进行了实证分析，研究了我国国有资产监督管理的机制与公司治理结构，并提出了完善我国国有企业产权多元化治理结构的若干措施，包括：促进产权多元化，提高治理结构的有效性；增强董事会的功能；强化监事会权威；完善企业家激励机制，培育一支职业经理人队伍；建立和完善外部市场机制；加强行政监督力度；完善对上市公司经营者的监督体系；设立股东代表诉讼制度；建立公司治理文化等。

Be on guard effectively state-owned asset " trichromatic prediction of a person's luck in a given year ", realize the rise in value keeping a cost of state-owned asset, promote state-owned economy health to develop.

可以有效地防范国有资产"三色流失"，实现国有资产的保值增值，促进国有经济健康发展。

A great part of state-owned enterprises' profit is from monopoly in essential, and the undistributed profit is free cash flow which is controlled by managers.

内容提要大部分国有企业利润本质上是垄断利润，国有企业未分配利润是国有企业管理者支配的富余现金流量。

Third, the falling profitability of state enterprises led to a growing volume of unpayable state enterprise debts, which encouraged privatization of state enterprises as a way for the government to unload these debts and increase revenues.

第三，由于国有企业的盈利能力日渐下降，致使越来越多的国有企业背负上了无法偿还的债务，因此，鼓励国有企业的私有化，成了政府为摆脱这些债务和增加财政收入的一种方式。

Majorities of countries adopted market orientation and privatization method designed on mainstream economy and finance theory. As a result, the reform of state-owned bank in Europe mainland is successful while the reform of state-owned bank in transition economy is unprosperous with financial crisis.

各国的国有银行改革大多采用了基于主流经济学和金融学理论所设计的市场化和私有化改革模式，不过，改革结果却喜忧参半，欧洲大陆的国有银行改革较为成功，而转轨经济国家的国有银行改革并不顺利，多数都发生了严重的金融危机。

More untraded interdependence with foreign enterprises can facilitate SOEs to learn and adopt effective organizational structure and help them to improve productive efficiency.

具体而言：①与地方经济有着较多的生产和市场联系的国有企业，受区域外部经济效应的影响，其生产效率越高；②地方劳动力市场的多元化程度有利于国有企业采取灵活的薪酬制度和劳动力管理措施来提高生产效率；③与外资企业的非贸易联系可以方便国有企业学习和采纳行之有效的组织行为和管治结构，并促进其生产效率的提高。

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。