国有地

Focusing the measurement of financial risk of extreme, this study empirically investigated the extreme risks of Chinese stock market based the theoretical researches of extreme value and relevant conclusions.This dissertation made an in-depth study on the type and nature of the asymptotic distribution of extreme value.

另外，我国正处在经济转型期，虽已初步建立起以国有商业银行为主体的商业性金融体系，但金融体制的市场改革依然远远滞后于其它经济部门，整体行业受政策影响较大，市场运行机制经常发生变化，金融体系风险非但没有降低，反而不断积聚，金融市场动荡加剧，作为市场经济晴雨表的沪深股票市场频频的巨幅涨跌即清楚地表示了金融体系的震荡状况。

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。

This chapter briefly introduces theory on the efficiency of state-owned companies, theory based on Berle and Means hypothesis, theory based on LLSV hypothesis and theory on pyramidal structure, with the aim of providing theoretical background for study on China's listed companies.

第二章是理论研究回顾，介绍国内外相关的理论研究成果，包括国有企业效率的理论研究、Bede和Means范式的理论研究、LLSV范式的理论研究、金字塔控股结构的理论研究四个方面，从而较系统地了解国内外相关理论成果。

In order to reduce the error of a remote sensing area sentencing in two-stage survey of investigations, this article used the Bo'ai County state-owned tree farm partial remote sensing TM satellite picture and the correlation data establishes the visual solution to symbolize that, according to the solution which established translates the symbol to the place thing to carry on the remote sensing to interpret,cancelled in the room draws each place kind of boundary, extracted on the chart with the polyester membrane the area, may calculate according to the proportion interprets the area ,figured out interprets the area, simultaneously in order to enhance interprets the precision to obtain a more real reliable material, investigated 90 bottom classes in kindergarten's area from the location, and interpreted to these 90 bottom classes in kindergarten on the chart obtains the corresponding area,simultaneously established the linear model.

为了减少二类调查中遥感地类面积判读误差，本文利用博爱县国有林场部分遥感TM卫星图片和相关资料建立了目视解标志，根据所建立的解译标志对地物进行遥感判读，在室内勾绘出各地类边界，用聚酯膜求出图上面积，根据比例计算出判读面积，同时为了提高判读精度得出更加真实可靠的资料，从现地中调查了90个小班的面积，并对这90个小班在图上判读得出相应的面积，同时建立线性模型。

Cause weighty series of amount due genuinely bring into play such energetic action and effect by means of the acquirement to these problems, Can ease the business shoulders ,It is tired to assist the state-owned enterprise to come off ,Accelerate the entire national economy development .

通过对这些问题的探讨使债务重组真正地发挥其积极的作用和效果，能够减轻企业负担，帮助国有企业脱困，促进整个国民经济的发展。关键词：债务重组，会计处理方式，建议

The Chinese people's thoughts and life are deeply influenced by the nation is thousands of years of history.

中国有几千年的悠久历史和文化，这深深地影响着中国人的思想和生活。

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。