基本原则

Based on the development of Urban Public Space, Modern Pedestrian Street and the"Place Theory", several basic design principles are put forward in this paper. And the basic structure of outdoor environmental design of Modern Pedestrian Street is built in the following five aspects: basic skill of Pedestrian Street, basic behavior pattern research of person, commercial location, landscape design principle, landscape design.

该文以城市公共空间和步行商业街的产生和发展为知识背景，根据"场所理论"提出基本设计原则，并根据自己对于"景观设计"的概念理解，从居住区步行商业街的基本功能、人的基本行为模式研究、商业定位、景观设计原则、景观设计等方面，由整体到枝节，建构了步行商业街景观设计的基本研究框架。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

The second, make sure the right of privacy and power, other rights to apply the principle: Namely be principle, power towards power proceed strict system roughly, had match comparison principle (aptness principle, necessity principle with comparison principle) that when the right of privacy and power take place to conflict, can have the initiative to apply with the rights basis, and cannot breach the relevant entity method with the provision of the procedure method; When the right of privacy conflict with the other rights occurrence, on the equal foundation of rights, make use of the basic value for method for background for row preface for rights for rank principle with benefits measuring and rights moderating the principle make suring have the initiativing the suitable for use, namely advancedly act liking the right of quality with rights row preface, the former is a kind of law ruling, having the stable legal effect, the latter then having the palliation with individual, by the of the right of conflict representing of preface and worth an of scene row the freedom, justice, order with general value equal, the efficiency, benefits is one by one in order preface suit

第二，确定权力与其他权利是否侵犯隐私权的标准：即以权利本位的理念，对权力进行严格制约，只有符合比例原则(适当性原则、必要性原则和比例性原则)的权力才不构成侵权，并不得违反有关实体法和程序法的规定；在权利平等的基础上，利用情景排序及价值位阶原则和利益衡量及权利协调原则确定其他权利是否构成侵权，即先进行同质权利的排序和权利的背景排序，前者是一种法律规定，具有稳定的法律效力，后者则具有暂时性和个体性，按权利所代表的法的基本价值和一般价值依次序适用。一般价值的适用次序，则根据具体情况，按利益衡量、权利协调的原则确定，使个案的解决能够适当兼顾双方的利益。第三，确定隐私权的内容，采用列举式和概括式的方法对侵犯隐私权的行为予以具体化，并规定排除侵权的例外，包括正当业务行为，权利人的承诺及推定承诺行为，契约行为，自弃行为及自救行为。第四，对科学技术发展和国际政治经济变化引发的隐私权保护问题予以充分重视，以制度化、法律化解决问题。

The main contents are: the methods of concluding administrative contract; the principle that concluding administrative contract shall obey, such as principle of participation, principle of legality, principle of equality and freedom, principle of efficiency, principle of good faith and principle of equivalent procedure burden; basic systems of administrative contract's conclusion, such as system of hearings, system of sequence, system of notification, system of publicity, system of functional separation, system of recusation, and system of prescription; procedural rights and obligations of both parties.

主要内容包括：第一，行政契约的缔结所应遵循的原则，主要从一般和特殊两个角度探讨了以下几个主要原则：参与原则，合法原则，平等自由原则，效率原则，诚实信用原则，适于行政需要原则和程序负担均衡原则；第二，怎样缔结行政契约，其方式如何；第三，行政契约缔结的步骤；第四，行政契约缔结的基本制度，主要包括：顺序制度，告知制度，信息公开制度，职能分离制度，回避制度和时效制度；第五，缔约双方的程序性权利义务各有哪些。

The innovations of this essay are following:Ⅰ, Completely investigating the theoretic introduction, practical application, and effects on investment administrant, and putting forward that China should transit gradually from dracon quantity regulation rules to prudent man rules;Ⅱ, Lucubrating the rational, negative effects, and experience tests of portfolio allocation regulation, performance regulation, and industry structure regulation of pension funds over OECD countries;Ⅲ, Analyzing the rational and sensibility of relative rate of return guarantees of pension plan, and advancing the scheme of rate of return guarantees of China;Ⅳ, First investigating the investment policy of pension plans globally using "contents analysis" over the world pension plans;Ⅴ, Lodging that portfolio diversification should be the most important risk management instrument, and presenting efficiency measure model of evaluating portfolio diversification of pension funds;Ⅵ, Lucubrating the optimal portfolio allocation model during accumulation phase and decumulation phase of pension funds; taking for that risky assets should decrease with time reducing during accumulation phase, but during decumulation risky assets should increase.

指出了本文研究的主要结论，以及研究的不足和未来研究的方向。本文研究的创新点在于：（1）从法和经济学的原理角度，全面研究了&审慎人&原则的理论解释、实践应用、对投资管理人行为影响的实证分析以及成功实施&审慎人&原则的因素分析，提出我国养老基金的投资管制应该逐步从严格的数量管制原则过渡到&审慎人&管制原则；（2）深入研究了养老基金的资产配置管制、业绩管制和产业结构管制的基本原理、负面效应、实证检验等，以及对OECD国家的国际比较；（3）研究了养老金计划的相对收益率担保的基本原理，并对其作用机制进行了敏感性分析，提出了我国收益率担保机制设计的方案；（4）首次采用&内容分析法&对国际范围内的养老金计划的投资政策进行了研究，找出了投资政策应该包含的关键要素；（5）提出组合多样化是最重要的风险控制手段，并给出了衡量养老基金组合多样化程度的效率评价模型；（6）深入研究了养老基金积累阶段和缩减阶段的最优资产配置的数量模型，认为在积累阶段对风险资产的投资应该随着时间减少，而在缩减阶段，风险资产应随着时间增加。

The principle of figure-ground segregation is one of the basic cognitive principles according to which space is organized, but it can be applied to literary works, especially the poetic images as well, and it thus becomes a basic cognitive principle by which images are organized in poems.

图形-背景分离原则虽是空间组织的一个基本认知原则，但也可用来研究文学作品，尤其是诗歌意象，因而也是诗歌中意象组织的一个基本认知原则。

Said Duncan: I caught in high school.

Duncan说：「我念高中的时候可是有捕过的喔，我会在一秒钟内跳出来，我爹早就教过我当捕手的基本原则。

The basic principle of the bus type choice for passenger transportation in national frigid zone s is introduced in the paper.

简要介绍我国寒带地区客运车型选择的基本原则。

Recalling the ILO Declaration on Fundamental Principles and Rights at Work, 1998, and

忆及1998年《国际劳工组织工作中的基本原则和权利宣言》，并

That we must never go against the basic principles of Marxism-Leninism and Mao Zedong Thought is beyond doubt.

马列主义、毛泽东思想的基本原则，我们任何时候都不能违背，这是毫无疑义的。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。