我国

The purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions,guide trading activity and can accord with international criterion that accounting convention integrate.

企业由于管理不善或遭受外界因素影响导致资金周转不灵、盈利能力下降、资不抵债，陷入债务困境，导致重组活动不断发生，进而促成了债务重组准则的产生。1998年债务重组准则首次颁布，对于规范我国债务重组交易行为、保护债权人利益等起到了积极作用。2001年准则对1998年准则进行了修订，这是我国政府根据市场环境特点以及债务重组具体实务中存在的问题做出的突破性举措。2001年准则在一定程度上防止了上市公司利用准则进行利润操纵以及盈余管理。2006年准则的修订，其目的就是力图建立一套符合我国实际情况、指导重组交易行为并能够与国际会计惯例趋同的准则。

The endogenous source includes: the level of materials safety, the level of adminicle use safety, the level of environmental hygiene management and the level of processing technology safety management.

具体分析了我国目前农产品加工业发展的特点，从质量安全管理的角度指出我国农产品加工业发展中存在的问题，对我国加工农产品质量安全管理中存在的问题进行了阐述。

This text from of our country e- commerce environment of development, existing problem, how improve development environment and of our country development trend 3 of e-commerce at present, probed into and an aliped the current situation of e-commerce development of our country.

本文从我国电子商务技术发展的环境，存在的问题，目前我国电子商务的发展趋势三个方面，探讨分析了我国电子商务发展的现状。

However, one should not ignore the international project financing will accompany with great risk, in the structure of Chinas system of project financing, to balance the interests of the system and risk, legal control is necessary, we have to pay attention to the study of the intrinsic nature of project financing, analysis risk factors clarify the content of the project, straighten out the in the status of project financing and so on, At the same time project financing as a result of successful project financing is a sign between the parties to the rational allocation of risks, and risk allocation is mainly through legal means, risk allocation is reasonable or not directly related to the success or failure of project financing.

更加值得注意的是，国际项目融资作为一种重要的国际融资工具，其本身的风险性特征十分明显，因此，在建构和/或完善我国项目融资制度时，注意制度的利益平衡和风险法律控制是其核心。在风险控制手段方面，我们要注意研究项目融资的内在本质，分析具体项目本身的特性，认识项目风险因素的内容，把握我国法律制度和政策的特殊个性，摆正政府在项目融资中的地位等等，是我国项目融资法律制度完善的必要环节。

As China entered into the World Trade Organization, China speeds up her opening up to the outside, and international retailing magnates also speed up their anabasis into china. As a result, the competition of China retailing industry is more furious than ever, and the home retailing firms are facing grim stress and challenges.

随着我国入世，以及我国零售业对外开放步伐的加快，国际零售巨头加紧了进军中国的步伐，一时间，我国零售业狼烟四起，国内零售业面临着巨大的压力和挑战。

In conclusion, there are anomalistic phenomenons in Chinese security market. It is because of the serious institutional limitation of Chinese stock market. From various statistic data, Chinese stock market is marginalized. We should pay enough attention to it.

总之，我国证券市场的运行出现了极其不正常的现象，这是由于我国股票市场根深蒂固的制度缺陷造成的，从各种统计数据来看，我国股票市场正在逐步边缘化，应当引起我们的高度重视。

Infrastructure, which belongs to the social antecedence capital, can make good preparations and opportunities for the investment and development of other industries. So agricultural infrastructure is also important to the agricultural economy.

我国农业基础设施投资不足是制约我国农业经济发展的瓶颈问题，因而探讨有效的农业基础设施投融资模式是推动我国农业经济发展的一个重要课题。

Facing the serious reality of international antiterrorism, the departments of antiterrorism in China have done mang research works on the issue of antiterrorism, and taken a lot of measures to prevent and deal with it in China, which is of great importance to crack down the terrorism.

面对着国际反恐怖形势日益严峻的现实情况，我国的反恐怖部门针对我国的反恐怖问题做了大量研究，采取了许多卓有成效的措施，对于预防、处置和及时打击在我国发生的恐怖活动必将起到非常重要的作用。

In recent years, apple scab threatens apple production in China. Hence this paper summarizes and discusses the occurrence, distribution, primary infection source, symptom characteristics and control measures of apple scab in China. The paper expounds on the problems and research directions of apple scab in China. It also provides guidelines for future research and control of apple scab.

本文对我国苹果黑星病的发生、分布、初侵染来源、病害发展过程、症状特点、主要防治措施及研究历史等进行了概括和总结，并提出了我国苹果黑星病研究中存在的问题和未来的研究方向，以期为我国苹果黑星病的防治、深入开展相关研究等提供参考。

The third part analyses the necessity and feasibility of the construction of the arbitration culture in China.

第三部分是我国仲裁文化建设的可行性和必要性的分析，在了解我国仲裁文化建设现状的基础上，对我国仲裁文化建设的必要性进行了分析。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。