政府

This paper intends to study the problem of governmental assets measurement based on governmental accounting of accrual basis, defines the scope of governmental assets according to the contents of state assets, and then explores measurement issues of various governmental assets based on governmental assets classification.

本文主要是在应计制政府会计框架下研究政府资产计价问题，通过分析国有资产所包括的内容来界定政府资产的范围，然后在对政府资产分类的基础上探讨各类政府资产的计价问题。

The firm said in a statement it owed $250 million to the government while the government had not paid $112 million in dues — a vicious circle increasingly common in a recession-hit economy where firms and suppliers no longer have any cash. The Argentine government is fighting a liquidity crunch of its own amid a deep three-year economic slump that has forced its national airline and even cherished soccer clubs to take similar action to seek refuge from their creditors. The government granted a 30-year contract in 1997 to operate Correo Argentino to private holding company Sociedad Macri in return for twice-yearly payments of $53 million.

公司在声明中说它欠政府2.5亿美元，而政府也有1.12亿美元应付款没有给它——在经济不景气、公司和厂商都不再持有任何现金的阿根廷，这样的恶性循环越来越普遍。3年的严重经济衰退已经迫使国家航空公司乃至国人珍爱的足球俱乐部采取类似的行动以躲避债主，阿根廷政府自己也在为解决周转危机苦苦挣扎。1997年，政府批准了一个30年的合同，将阿根廷邮政交由私人控股公司Sociedad Macri运营，该公司为此需每年分两次付给政府5300万美元。

The firm said in a statement it owed million to the government while the government had not paid million in dues—a vicious circle increasingly common in a recession-hit economyswheresfirms and suppliers no longer have any cash. The Argentine government is fighting a liquidity crunch of its own amid a deep three-year economic slump that has forced its national airline and even cherished soccer clubs to take similar action to seek refuge from their creditors. The government granted a 30-year contract in 1997 to operate Correo Argentino to private holding company Sociedad Macri in return for twice-yearly payments of million.

公司在声明中说它欠政府2.5亿美元，而政府也有1.12亿美元应付款没有给它——在经济不景气、公司和厂商都不再持有任何现金的阿根廷，这样的恶性循环越来越普遍。3年的严重经济衰退已经迫使国家航空公司乃至国人珍爱的足球俱乐部采取类似的行动以躲避债主，阿根廷政府自己也在为解决周转危机苦苦挣扎。1997年，政府批准了一个30年的合同，将阿根廷邮政交由私人控股公司Sociedad Macri运营，该公司为此需每年分两次付给政府5300万美元。

For the regulated, it has witnessed a denationalization, marketization and globalization process within two decades which triggers the emergence of regulatory state.

本文的基本结论是：虽然监管型政府正在逐渐取代全能型政府而成为中国政府治理的主导模式，但是从政策分析的角度来看，监管型政府在中国并不是一蹴而就的，监管型政府的建设仍然是中国国家政权建设过程中正在追求的梦想。

However, the government domination principle is not absolutely better than market principle. Therefore, the borderline and the characters of the government responsibility should be defined clearly and market reform should not be advanced blindly, and at the same time different governments need to discern and choose emphases and their own responsibilities according to different time and regions and ensure the implementation of government domination principle in the present practice.

但是政府主导原则不等于无条件地优于市场原则，因此明确政府职责边界和政府责任特征，在避免盲目推进基本养老保障市场化改革的同时，还要求不同层级政府在不同时间和地域对其承担责任的侧重点和功能有所区分并相机抉择，保证政府主导原则在当前实践中的有效贯彻。

At the present time, we should reform our administration system by innovating administration concept, rebuilding the government's role and changing the improper function of our government to make it more hypostatic, sedulous, uncorrupted and efficient

目前，我国的行政体制改革应注重创新政府行政理念，重塑政府角色，转变不合时宜的政府职能，使我国政府早日成为务实、勤政、廉洁、高效的现代化政府。

This thesis first re-explain the application ofgovernmental accounting according to the subject postulates of the four basis postulates, and suggest that the viewpoint of differentiating accounting recording subject and reporting subject and makes some suggestions how to establish the reporting subject in the Chinese government . Secondly, this thesis puts forward a viewpoint that we should take basis of accounting as a basic postulates of government accounting, and an analysis on the initializing mechanism and realization mechanism of governmental accounting worldwide, and last this thesis makes some suggestions on the Choice base of Chinese governmental accounting.

首先对现有四个基本假设中的主体假设在政府会计中的应用进行重新解释，提出区分记账主体和报告主体的观点以及对如何确立中国政府会计的报告主体提出建议：其次，主张将会计基础作为政府会计的一项基本假设，并结合国际社会政府会计实践对政府会计运用权责发生制和收付实现制进行了分析，提出中国政府会计基础选择的若干建议。

Want to build a service-oriented government of "Three Represents" important thought and the "National Congress" of building a well-guided by the spirit of society, to transform government functions, a change in government work style, increase government services for the community efforts to improve the capacity of government services and level, so that the Government and coordinated economic and social development, for building a moderately prosperous society provide a reliable guarantee.

构建服务型政府要以&三个代表&重要思想和&十六大&全面建设小康社会精神为指导，切实转变政府职能，改变政府工作作风，加大政府对社会的服务力度，提高政府服务能力和水平，从而使政府与经济社会协调发展，为全面建设小康社会提供可靠保证。

We hold these truths to be selfevident, that all men are created equal and independent; that from that equal creation they derive in rights inherent and inalienables, among which are the preservation of life, and liberty and the pursuit of happiness; that to secure these ends, governments are instituted among men, deriving their just powers from the consent of the governed; that whenever any form of government shall become destructive of these ends, it is the right of the people to alter or to abolish it, and to institute new government, laying its foundation on such principles and organizing it's powers in such form, as to them shall seem most likely to effect their safety and happiness.

我们认为下面这些真理是不言而喻的：人人生而平等，造物者赋予他们若干不可剥夺的权利，其中包括生命权、自由权和追求幸福的权利。为了保障这些权利，人类才在他们之间建立政府，而政府之正当权力，是经被治理者的同意而产生的。当任何形式的政府对这些目标具破坏作用时，人民便有权力改变或废除它，以建立一个新的政府；其赖以奠基的原则，其组织权力的方式，务使人民认为唯有这样才最可能获得他们的安全和幸福。为了慎重起见，成立多年的政府，是不应当由于轻微和短暂的原因而予以变更的。过去的一切经验也都说明，任何苦难，只要是尚能忍受，人类都宁愿容忍，而无意为了本身的权益便废除他们久已习惯了的政府。

The dissertation analyzed the characteristic of the development of new high-tech industry at first. It pointed out that having characteristics such as high innovation and high risk, decides that the development of new high-tech industry needs the interference of government. Then, it analyzed the relevant theory of government economic functions and the particularity of the study during the development of new high-tech industry, pointed out the new high-tech industry even needs moderate interferes and supports of government. After that, draw lessons from the analysis train of the "diamond" theory of Michel Porter, it analyzed the demands of the development of new high-tech industry from the angle of catching up, include the regulation function that the key element disposes, demand regulation and preferential policy, strategical planning and organization coordinates, new high-tech enterprise hatches, and the supply of the legal system. Then it carried on international comparative analysis to the government economic functions of some typical countries, to find out the successful experiences with the lessons of the failure.

第一部分分析了高新技术产业发展的特点，指出高投入、高风险及高收益的特点决定了高新技术产业的市场失灵程度较高，且具有一定的公共物品的性质；第二部分分析了一般意义上的政府经济职能的内涵及相关理论，认为高新技术产业更需要政府的适度干预和支持；第三部分借助迈克尔·波特&钻石&理论的分析思路，分析了高新技术产业对政府经济职能的需求，即在要素配置、需求调节、战略规划和组织协调、孵化环节及法律制度方面需要政府的特殊支持；第四部分，对高新技术产业发展中政府经济职能的供给进行了国际比较和评价，探求各国实践中的成功与失败，并对理论分析进行了检验；第五部分对我国发展高新技术产业过程中政府发挥经济职能提出了几点启示。

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车，和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特，那个是爱朗。