国有企业

The human resource management has entered China for more than 20 years, but cannot make use of availably in state-owned business enterprise.

人力资源管理进入中国已经20多年，但是在国有企业中没能有效地运用。

This paper infer to the "Debt shifting share"s legal issues is the no-determine of conimercial company"s legal position, To the problem, the penne suggest: determine Debt shifting share"s legal position, stipulate "capital charge company special law"and legal banner, perfect and attach importance to the company"s charge rules so perfect legal averment and circulation As a policy "debt shifting share " there is no existing experience to learn from."

针对这些问题，笔者相应地提出了一些对策建议，即明确"债转股"三方的法律地位，制定"资产管理公司特别法"，建立法律约束机制，重视和完善公司治理结构等方面，从而完善法律环境，解决"债转股"的法律问题。作为政策性"债转股"，尚无现成经验可借鉴。商业银行"债转股"是盘活银行不良资产，促进国有企业转换机制的一项重大举措。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state－owned property right" and "public contract" of our state－owned enterprise.

摘 要］独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decide

经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

Baoding Banknote Paper Mill is the largest in China, which has scientific administrative system.

应该说，这是目前中国国有企业普遍面临的问题。

That is to say, Industrial Organization Rationalizition must be closely related with the reform of our SOEs.

可以说，目前在我国，产业组织合理化与国有企业改革是紧密联系在一起的。

Foremost among them is that civil service salaries should be commensurate with salaries paid to state-owned enterprise managers of equivalent rank, a reflection of an emerging wage market in China.

其中最主要的是国家公务员工资水平与国有企业相当等级的人员的平均工资水平大体持平。这反映了中国工资改革市场化。

In state-controlled companies, senior managers are rotated at the behest of government.

在国有企业中，高级官员在政府的指令下轮流任职。

On the meeting, delegate attending the meeting communicated experience and experience, was not state-owned company system to innovate to be discussed benignantly to doing well.

会上，与会代表交流了经验和体会，对搞好非国有企业制度创新作了有益的探讨。

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。