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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。

From the perspective of contract theory, firms' networks or the intermediate state between firms and markets can be depicted as "super market contract", which is a special market contract and is the exchange between firms owning key resources, by controlling and exporting management, and others.

从契约理论的角度看,企业网络或企业与市场间中间状态,可以由"超市场契约"来描述,它是关系型契约的一个特殊类别,是拥有关键性资源的企业以管理输出和行使指挥权方式与其他相关企业的交易。

However,the implication and contents of mental contract between the teachers and universities is different from that of service contract.

高校青年教师与高校之间的劳动关系就是一种契约关系,但青年教师心理契约的含义、内容和一般的劳务性心理契约又不同。

It is how to explain rationally the relationship between administration according to rule and fre

本文的第一章主要分析和讨论了行政契约的两个基本特性——行政性和契约性,以及由此而生的依法行政和契约自由之间的矛盾冲突。

Based on summary and analysis of various forms of contract between firm and customer, it is found that contract relationship in essence is problem of adverse selection and moral hazard because of information asymmetric and contract items imperfectness.

在总结和分析企业与客户契约关系不同形式的基础上,指出由于信息不对称和契约的不完备性,逆向选择与道德风险问题成为企业与客户契约关系的本质特征。

THE DEED OF TRUST There are a number of states that use a deed of trust, a trust deed, or a trust indenture, as it is sometimes called, in the nature of a mortgage.

信任的需要有一些国家使用信托契约的信托契约,或信托契约,因为它有时被称为,在性质的抵押贷款。

At first, in this paper the national and international literature of team and team motivation is summarized. Secondly, based on the analysis of theoretical scientific research personnel and team, the teamwork motivation model is built, and it is achieved that teamwork improves the team output. Later,we lead the reputation that is regarded inexplicit incentive into the scientific research personnel"s utility function, establish a model of their reward, analyze the parameter of reputation"s effect to factor in the contract. After that, it analyses traditional training object selection and whole training object selection among the scientific research team to draw the conclusion that the traditional training object selection has obvious limitations and the whole training has evident advantages. In the end, based on the theoretical study of the psychological contract, we can obtain the effective paths of forming psychological contract among the scientific research team.

本文首先对团队和团队激励方面国内外的文献进行了详尽的综述;其次,在对科研人员及科研团队理论分析的基础上,建立了适合科研团队激励机制的基于团队合作的激励模型,得出成员间互相合作将提高科研团队的产出;然后,将声誉效应和职业生涯时间引入科研团队成员报酬契约,建立了科研团队成员的报酬激励模型,分析声誉系数和职业生涯时间对契约中各要素的影响;接着,通过博弈论知识分析了科研团队培训对象选拔制度,得出以下结论:传统培训对象选拔制度在以团队为主的组织中存在着明显的局限性,全员培训制度具有明显的优势;最后,在对心理契约理论研究的基础上,得出了缔结科研团队心理契约的途径。

The phrase occurs again at line 60 (Mephistopheles reminds Faustus to "Write it in manner of a deed of gift," presumably as opposed to the manner of a contract), and again at line 90 (Faustus calls the completed document "A deed of gift of body and of soul," though he shrewdly goes on to include "conditions").

这个词语再一次发生在六十行那里,魔鬼梅菲斯特提醒浮士德「要以礼物契约的方式写下来」,也就是不同於一般的契约行为。在九十行那里,浮士德称这份「完成的文件」是「肉体与灵魂的礼物契约」虽然他继续精明地将「条件」包括在内。

The author in this chapter holds that legal value of liberalism determines the capacity of parties to contracts as subjects and their rights and obligations, and therefore, the idea of liberalism is the soul of contracts, and contracts are a direct outcome of the value of liberalism, and the existance of free contracts will become meaningless without the supremeness of individual rights orignated in liberalism.

因此,可以说,自由主义思想是契约的灵魂,契约是自由主义价值的直接产物,没有自由主义思想中的个人权利至高无上性,自由正义的契约就无从存在。

Employee s mental contract coexists with written contract,it can be seen as a supplement of written contract.

员工心理契约与书面契约并存,它可以看作是书面契约的一个补充,对维系雇佣关系,保持员工士气等方面都起着十分重要的作用。

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