现行的

The imperativeness of the fusion of financial accounting and management accounting lies in the need for the improvement of current financial reporting, the need for the ubiquitous trend of networking, the need for the higher quality of the corporate governance, the need for the corporate management innovation and the counterevidence of the 'double-rail' system and so on.

财务会计与管理会计融合的必要性主要来自改进现行财务报告模式的需要、网络时代的要求、完善公司治理的需要、实现企业管理创新的需要以及现行"双轨制"的反证等几个方面。

The thesis places an emphasis on present policy of treatment to foreign investment in China. To some degree China has authorized foreign investment national treatment is some areas, which is revealed in domestic laws and rules and bilateral treaties. Meanwhile, there are still some non-standardconditions in practice such as super-national treatment and sub-national treatment The author points out the major problems and cause in present treatment to foreign investment: the deviation between giddily mind and understanding; reconciliation between laws and rules; low level of marketing economic system and internationalization.

在此基础上重点是分析我国的现行外资待遇制度的现状：我国在一定范围、一定程度上对外商投资实行了国民待遇，它体现在我们的法律和法规上，表现在双边保护投资协定之中，同时在实施上还存在着超国民待遇与次国民待遇并存的不规范状况；指出我国现行外资待遇制度存在的主要问题和产生这种待遇制度的主要因素：指导思想和认识上的偏差、我国法律、法规的不统一和经济市场化和国际化程度不高等。

In this paper, the primary problems belong to the current method of reliabilityevaluation of existing buildings are pointed out.

本文首先指出了现行可靠性评定方法中存在的主要问题，针对这些问题，在动态可靠度理论的基础上，依据前人的研究成果，建立了综合考虑多种因素的抗力随机过程模型，建立了考虑再服役期因素的荷载模型，给出了以优化理论为基础的可靠指标计算方法，并在综合考虑现行评估的原则和可靠度理论水平的基础上，给出了依据构件可靠指标进行等级划分，进而对结构体系可靠度作出评价的途径，提出一种新的现有结构可靠性评定的方法。

After the simple statement of the legislative origin, the article points out the definite and concrete character of the regulation in the current Penal Code of Mongolia, and states the modem criminal law ideas reflected in current Penal Code of Mongolia as follows: humanistic principles in penalty; the reflection of theory of surplus behavior of joint offence; the definite regulation of involved offender; the definite regulation of decriminalization of a reasonable risk behavior in research and production; the no use of death penalty to the person above 60; the high extent of socialization in implementing penalty; the establishment of system of the cancellation of conviction in order to reform the criminals.

本文在简要评述蒙古刑法立法的渊源后，指出现行《蒙古固刑法典》的规定具有具体明確的特点，並讲述了现行《蒙古固刑法典》所体现的现代刑法思想：刑罚人道主羲原则；体现实行过限理论；在总则中明確规定速累犯；明確规定生產和调查研究中的合理风险行为不构成犯罪；六十岁以上的人犯罪不通用死刑；行刑社会化程度高；设立了有利於罪犯改造的前科消减制度等。

This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system , for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method , including development of du pont analysis method and revisal of wale proportion analysis method , for which the author proposes that attention should be paid to the financial analysis , meanwhile enhance analysis of unfinancial index , establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method

本论文从两个方面探索提高会计信息的相关性，一是对现行财务报告体系的改进，提出应改进现有报表的部分项目，并增加全面收益表等相关的报表；二是对现行财务分析方法的改进，包括对杜邦分析方法的衍展及沃尔比重分析法的修正，提出应在重视财务分析的同时加强非财务指标的分析，建立平衡记分卡，运用综合评分法建立一套高效的绩效评价体系。

As to the procedure of obtaining evidence, the writer points out some procedures which are illegal and will result in the invalid of E-mail; as to the authenticity, several methods to identify were concluded and their advantages and disadvantages are also listed. In addition, the writer points out that the laws in force on the authenticity of E-mail were very macroscopic and vague. And there are not concrete laws in effect to identify the authenticity of E-mail without electronic signature and encryption. So the writer explains his views that each links of E-mail's lifecycle should be deeply analyzed and checked to exclude the possibilities of unauthenticity of E-mail.

就取证程序方面，该部分则指出了哪些取证程序是违反法律并可能会导致电子邮件无效；就电子邮件真实性的问题，本文主要从现有立法归纳出几种认定电子邮件真实性的具体方式，并阐述了这些方式的利弊，同时笔者还在该部分指出，现行法律对于电子邮件真实性问题的认识，仍仅停留在宏观层面，显得过于宽泛，尤其是针对未经签署电子签名和加密的电子邮件真实性的认定问题，现行法律没有进行具体规范。

The paper analyses the mode of expressway network charge distribution and existing questions, in view of the questions that go against regional highway network coordinated development, puts forward new theory and method of expressway network charge distribution; making use of game theory, constructing the model of expressway network charge distribution which has breakage risk and multi-people bid in turn, and analyzing characteristics of the model and advertent questions in application.

论文分析了现行高速公路网收费收入分配模式及其存在的问题，针对现行收入分配模式存在的不利于区域公路网协调发展的问题，提出了新的高速公路网收费分配理论和方法；运用博弈论理论，构建了具有破裂风险的多人轮流出价的高速公路收费收入分配模型，并分析模型的特点和模型应用注意的问题。

Delimitating the conception of health , disease risk and medical insurance etc ., inducing the basic characteristic and the main function of the medical insurance ; recalling the history proceeding in the medical insurance law system in the world and establishment , development and reformation of our country ' s medical insurance law system ; analyzing the shortcomings of our traditional medical insurance law system and comparing it with the current law system from the aspects such as insurance efficiency , relation of right and duty , security level , covering scope and management methods etc .

界定了健康、疾病风险与医疗保险等概念，归纳了医疗保险的基本特征与主要作用；回溯了世界医疗保险法律制度的历史沿革和我国医疗保险法律制度的建立、发展与改革，剖析了我国传统医疗保险法律制度存在的弊端，并将之与我国现行医疗保险法律制度进行了比较分析，客观地指出了现行医疗保险法律制度与传统制度相比所取得的进步以及需要进一步完善的问题；探讨了当前完善我国医疗保险法律制度的相关政策建议。

Through comparing relevant assessable theories, finding out some questions existing in the current index system, and putting forward the basic opinion of sectionalized teaching evaluation, on the basis of actual investigation, the framework of the teaching evaluation index system which is suitable for the undergraduate colleges newly upgraded can be established.

论文从新升本科院校的现行评估指标体系的分析入手，通过比照有关评估理论，找出现行指标体系中存在的问题，提出细分化教学评估的基本思路，并在实际调查的基础上，构建适合新升本科院校特点的教学工作水平评估指标体系框架。

This thesis fist researches in the railway freight transportation price formation mechanism, then summarizes the railway freight transportation factors and decision methods. The next analyzes the status and the basic characteristics of the existing system of Railway Freight Tariff, identifies some problems existing in freight prices. This thesis rises the view of reduce the controls of railway freight transportation prices to a certain extant. In the end of this thesis, a Bi-level planning model is set up to reform and optimize the existing railway freight tariff, then gives a analysis based on the heuristic algorithms.

本论文在研究铁路货物运价形成机制的基础上，对铁路货物运价影响因素和制定方法进行了归纳，分析了铁路货物运价体系的现状和基本特点，找出了现行铁路货物运价存在的一些问题，针对这些问题提出适当放松铁路货物运价管制的观点，建立了改革优化现行铁路货物运价的双层规划模型，并给出了基于灵敏度分析的算法。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。