国有

But, there exists a problem that ignoring to the operator's constraint and supervision in state-owned enterprise at present commonly, to enterprise operator,the achievement is short of perfect effective administration and mechanism, cause state-owned enterprise to be at a standstill , inherent assets running off gravely.

但是，目前国有企业普遍存在忽视对经营者约束、监督的问题，对企业经营者的业绩缺乏完善有效的管理与考核机制，致使国有企业停滞不前，固有资产流失严重。因此，建立体现科学发展观和正确政绩观的鼓励自主创新的国有企业经营者的业绩考核评价体系，是其中一项十分重要而紧迫的任务。

New science technique adduces new request to the financial responsibility audit at the appliance of the enterprise, especially in recent years a criticize stateowned enterprise responsible person to violate the rules occurrence, adduce new request to the financial responsibility audit more.

都反映出传统的国有企业经济责任审计已不能适应当今的时代发展，为此我们应在立足于现有的基础上推陈出新，本文主要对国有企业经济责任审计的发展以及其局限性进行分析，阐述进行国有企业经济责任审计的必要性及对策新思维。

On the background of hotel collectivized, we have built a lot of state-owned hotel groups. However, these groups didnt grow as expected. The external reason is that we have different economic system and growing process from the oversea countries. The internal reason is the organization structure of the state-owned hotel group.

在饭店业迅速集团化发展的背景下，国内通过各种途径组建了不少国有饭店集团，但这些国有饭店集团的发展却不那么尽如人意，究其外部原因，是国内的经济体制、发展历程与国际饭店集团有很大的差异性，而内部原因就是国有饭店集团的组织结构问题。

Is an expert to good expert the manner when colludes with with other people carries on the cheating, exists with the bank staff colludes with the implementation cheating the situation, in the current our country actual situation, the bank nature has the state-owned bank and difference the non-state-owned bank, therefore the author and the heterogeneity bank staff colludes with the implementation loan cheating the nature to be different, this article only colludes with the implementation on the author and the state-owned bank staff the behavior to make the discussion.

在行为人与他人勾结进行诈骗时，存在着与银行工作人员相勾结实施诈骗的情形，在当前我国实际情况下，银行的性质有国有银行和非国有银行之别，因此行为人与不同性质银行的工作人员勾结实施贷款诈骗的性质不同，本文仅就行为人与国有银行工作人员勾结实施的行为作探讨。

Through the analysis of conglomerating situation and competition circumstance of China state-owned tourism enterprise, we can know though some problems exist, strength have taken shape in the state-owned tourism enterprise, and the important of all, the conglomerate strategy chance emerges.

从对我国国有旅游企业的发展现状以及竞争环境的分析，认识到虽然我国国有旅游企业在集团化发展中还存在一些问题，但也积累了进行集团化发展的优势，更重要的是我国国有旅游企业现在正面临着集团化发展的战略机遇期。

Based on the analysis of the state-owned enterprises,the author construes the particular characteristics of the enterprises in China,indicates the key of the reform for the state-owned enterprises.

作者在分析国外国有企业的有关情况的基础上，分析了我国国有企业的独特特征以及我国国有企业产权改革的关键所在

Both variables are not at their profit- maximizing level.(2) During the reform, worse SOEs are denationalized or closed while their employment system reformed, but better SOEs remain to be regulated.

2在改革过程中，一些绩效较差的国有企业在实行就业体制市场化改革的同时，也进行了非国有化，而剩下的构成存量的国有企业却往往是那些绩效较好的国有企业。

Article 9 The enterprises that are required to formulate statistic reports on state-owned assets shall include the state-owned and state controlling enterprises both at home and abroad that have legal person qualifications, independent accounting systems and are able to formulate complete accounting statements, for which the people's governments of the provinces, the autonomous region, the municipalities directly under the Central Government, and the people's governments at the level of the districted cities or the autonomous prefectures shall exercise the functions of investors.

第九条 应当编制国有资产统计报告的企业包括：由国务院，省、自治区、直辖市人民政府，设区的市、自治州级人民政府履行出资人职责的具有法人资格、独立核算、能够编制完整会计报表的境内外国有及国有控股企业。

The main content of studying in this dissertation are as follows: First, the dissertation defines the concept and intension that state- owned forest resources assets owned, sets up state- owned forest reserves goal system that assets run, and orientates the operation objective of state- owned forest resources assets according to the classified management of forestry .

第一，界定了国有森林资源资产运营的概念及其内涵，建立了国有森林资源资产运营的目标体系，并按林业分类经营的要求对国有森林资源资产运营目际进行了定位。

"Insider control" phenomenon appearing in the process of SOE reform, though it plays a certain encouragement role to the reform on one hand, but it also has even brought serious consequences, such as peculating state-owned assets, over on-the-job consumption, and corruption, etc on the other hand.

国有企业改革是我国经济体制改革的中心环节，是实现我国改革开放和现代化建设目标的关键。而在国有企业改革进程中出现的&内部人控制&现象，虽然一方面对改革起到了一定的激励作用，但另一方面也带来了侵吞国有资产、过渡在职消费、贪污腐败等严重后果。

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。