我国

The paper analyzes the status and reasons of the high administrative cost of the local government on the basis of the theory of the meaning, characteristic and factors of impact of the administrative cost. To counter the existing problems of the administrative cost of our local government, I give some countermove to reduce the administrative cost of our local government.

本文拟从我国地方政府行政成本的涵义、特点、影响因素等基本理论着手，剖析我国地方政府行政成本的现状以及行政成本过高的原因，针对地方政府行政成本存在的问题，提出了一些降低我国地方政府行政成本的看法和设想。

It is one of the basic systems that the criminal procedure law of our country establishes not to procedure the system criminally .

中文摘要：刑事不起诉制度是我国现行刑事诉讼法确立的基本制度之一，这一制度在世界各国都是用得非常广泛，但由于受我国法治传统和刑事政策影响以及立法上的缺陷，这一制度在我国没有得到广泛的应用。

China's acceding to WTO is just round the corner. The WTO dispute settlement system is called a bright pearl on the imperial crown of WTO.

WTO争端解决制度被誉为世贸组织皇冠上的明珠，对该制度进行研究，可以使我国在入世后充分利用WTO 争端解决制度维护我国在多边贸易体制中的利益，可以促进有利于我国和其他发展中国家的WTO争端解决制度的创新。

First, on the basis of the theory of fairness and efficiency in tax, expense deducting is analyzed referring to the juristic principle, which provides theoretical basis and reference for the adjustment in expense deducting system. Second, by the method of induction and comparing, the author analyzes and introduces the expense deducting system in other countries or regions. Third, defects which exist in current expense deducting system of individual income tax are demonstrated. At last, connected to the reform of patterns of individual income tax, relative suggestions regarding to the adjustment of expense deducting system in our country are put forward, which is adopting mixed tax jurisdiction. The two patterns of family tax and individual tax exist at the same time and family tax should be prevailing. These two patterns can be chosen by taxpayer voluntarily. Referring to the methods in other countries and regions, the items and standard of expense deducting of individual income tax should be improved.

首先以税收的公平和效率理论为基础，结合税收扣除的法律原则，对费用扣除进行分析，为我国的费用扣除制度调整提供了理论依据及参考；其次，运用归纳比较的方法，对国外的费用扣除制度进行了分析介绍；再次，论证了我国现行个人所得税费用扣除制度存在的缺陷；最后，本文结合个税税制模式的改革，提出调整我国费用扣除制度的相关建议：实行混合制；选择家庭课税和个人课税并存的模式，以家庭课税为主，由纳税人纳税时自愿选择；参考国外的做法，完善个人所得税费用扣除项目及标准。

The paper introduces the development of the dairy farming of milch buffalo in China, and the physical, chemical, processing prop- erties and the current processing status of buffalo milk .

介绍了我国奶水牛产业的发展状况，水牛乳的理化、加工特性，水牛乳的加工状况，干酪在我国的发展状况，分析了我国南方发展水牛乳干酪的条件、优势和前景，提出了南方发展水牛乳干酪的设想。

In chapter 1 of this article, we introduced the fundamental state and historical evolvement of our debenture market, the problems of economic operation and development of our country brought by the debenture market underdevelopment.

由于各种原因我国公司债券市场长期以来发展滞后，不仅影响了我国企业的融资需求和市场竞争力的提高，也不符合国际债券市场的实践，更不适应我国目前金融体制改革的要求以及国际经济发展的需要，为此研究公司债券市场存在的问题，采取适当政策措施，大力推进公司债券市场的发展很有必要。

In the statutory succession of an estate, movable property shall be bound by the law of the decedent's last place of residence, and immovable property shall be bound by the law of the place where the property is situated.

在我国境内死亡的外国人，遗留在我国境内的财产如果无人继承又无人受遗赠的，依照我国法律处理，两国缔结或者参加的国际条约另有规定的除外。

Then positively ana.lyzed transmission effect of monetary policy of China in recent years, and with relative theories, discussed rr~ore deeply the existing principal problems on transmission mechanisms of monetary policy in our state under the realistic institutional situation of economy and finance:(1)Monetary policy tools lag behind the economic and financil background;(2)Separated and uneven money markets, the lack of transaction agents and defect in the relation between money markets and c~potal markets, have rendered the transaction of monetary policy lack on effective channel;(3)over-speculating, illegal operation and insufficient competition have severely weakened the transmission fumction;(4) systematic defect of state -owned commercial bank, asymmetry between financial and economic composition have made monetary policy lose an effective carrier;(5) factors beyond the financial system, such as soft cornstraint over state - owned enterprises policy decision, imperfect social insurance system, etc.

接下来对我国近年来的货币政策传导效果进行了实证分析，在此基础上运用相关传导机制理论并结合我国实际经济、金融制度与环境论述了我国当前货币政策传导机制的主要问题：（1）货币政策工具相对于经济、金融环境显得落后；（2）货币市场的分割、不平衡、交易主体不全以及货币市场与资本市场的联系机制缺位使得货币政策缺乏一个有效的场所；（3）资本市场特别是股票市场的过渡投机、违规操作以及不充分竞争严重地削弱了证券市场的传导功能；（4）国有商业银行现行体制的缺陷，金融结构与经济结构的非对称使得货币政策传导受阻；(5)金融体系外的因素（如国企决策行为软约束、社会保障制度不健全）。

Then positively ana.lyzed transmission effect of monetary policy of China in recent years, and with relative theories, discussed rr~ore deeply the existing principal problems on transmission mechanisms of monetary policy in our state under the realistic institutional situation of economy and finance:(1)Monetary policy tools lag behind the economic and financil background;(2)Separated and uneven money markets, the lack of transaction agents and defect in the relation between money markets and c~potal markets, have rendered the transaction of monetary policy lack on effective channel;(3)over-speculating, illegal operation and insufficient competition have severely weakened the transmission fumction;(4) systematic defect of state -owned commercial bank, asymme try between financial and economic composition have made monetary policy lose an effective carrier;(5) factors beyond the financial system, such as soft cornstraint over state - owned enterprises' policy decision, imperfect social insurance system, etc.

接下来对我国近年来的货币政策传导效果进行了实证分析，在此基础上运用相关传导机制理论并结合我国实际经济、金融制度与环境论述了我国当前货币政策传导机制的主要问题：（1）货币政策工具相对于经济、金融环境显得落后；（2）货币市场的分割、不平衡、交易主体不全以及货币市场与资本市场的联系机制缺位使得货币政策缺乏一个有效的场所；（3）资本市场特别是股票市场的过渡投机、违规操作以及不充分竞争严重地削弱了证券市场的传导功能；（4）国有商业银行现行体制的缺陷，金融结构与经济结构的非对称使得货币政策传导受阻；(5)金融体系外的因素（如国企决策行为软约束、社会保障制度不健全）。

With the comparative method,this dissertation does some research on the product liability system of China in the aspects of product range, product defectiveness, the principle of fixation and compensation for the damage.

本文以比较方式，从产品范围、产品缺陷的涵义、归责原则以及损害赔偿等主要方面，将发达国家的产品责任法与我国目前的产品责任制度结合起来进行研究，并对我国《产品质量法》的部分内容提出了一些修改建议，希望能通过这篇论文对完善我国的产品责任制度做出一定的贡献。

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。