财政的

This paper aimed to carry on exploring research on basic modes and implementation of fiscal management informatization. Based on literature research and investigation, it summarized the present conditions and problems of fiscal management informatization both inside and outside of China especially deeply researched the implementation means and business line of the two modes—TCP mode and ACB mode. At the same time, it gave some comments on the several modes.

本文对财政管理信息化的基本模式与实施进行了探索性研究，在文献研究和调研的基础上，总结了国内外财政管理信息化的现状并提出给我国的启示，笔者尤其对财政管理信息化的两种模式即国库集中支付模式和会计集中核算模式的运作方式、业务流程进行了深入探讨并对各种模式给出评价。

In our country economic system marketability advancement, to adapt the market economy to the act of government request, our country's financial theory, the financial practice and the financial control system has occupied one to know and in the continual readjustment change process, this definitely will cause certain act of government as a result to lack the regulated system restraint to present the capriciousness.

在我国经济体制市场化的进程中，为了适应市场经济对政府行为的要求，我国的财政理论、财政实践和财政管理体制一直处在一个重新认识和不断调整的变化过程中，这必然会造成某些政府行为由于缺乏规范性的制度约束而出现随意性。

In conclusion, this paper has proposed that the future direction of our fiscal decentralization should focus on how to decentralize on fiscal speeding, and is established a fiscal transfer payment system for balancing public service of different areas

针对这样的结论，本文提出今后我国财政分权的方向应该围绕财政支出方面如何分权以及建立以均衡地区间公共服务为目标的财政转移支付体制，并提出了具体的建议。

Based on the findings and some advanced experience from developed countries, this paper gives out some policy advice. For instance, the central government should set the elementary education fiscal investment as a fixed proportion to local GDP; the provinces with population outflow should get some inter-governmental grants to encourage the development of local elementary education. In the trend of fiscal decentralization, this paper is trying to figure out a trade off between the efficiency and the fairness of elementary education.

在此基础上，本文通过借鉴发达国家对于基础教育财政投入的经验，提出了设定基础教育财政占地方GDP的比例，根据人口流动特征对人口流出省进行基础教育经费补贴等政策性建议，以期能够探索性地提出一些政策思路，力图在教育财政分权的过程中，在基础教育的办学效率和公平之间找到一种更为有效的平衡。

By analyzing the state of ratio of financial revenue in GDP in our country and the reasons why the ratio falls, the author believes that in order to promote the ratio of financial revenue we have to solve the problems of principal multivariate of financial distribution and the imperfect tax system.

针对我国财政收入占GDP比重的现状及下降的主要原因作了较为深入细致的分析，提出解决好财政分配主体多元化及税收制度的不完备这两个问题是提高财政收入比重的根本途

In The Republic of China time township finance question is one of core question in basic unit society, it' problem was: illegal status, the income unstably, the system not perfect and so on many institutional is contradictory, has affected the township power construction, also caused the government and the farmer relates moves towards the worsening.

乡镇财政问题，自清末倡导地方自治开始，民国时期逐渐充实和发展。财政是政府存在和运作的物质基础，不仅是经济问题，也是政治问题。随着国家政权向基层社会的延伸，乡镇政权建立和运作需要经费支持，使得乡镇财政问题成为基层社会的核心问题之一，也成为学术界甚为关注的一个重要选题。

House Budget Committee Chairman Democratic Representative John Spratt is quoted as deriding, in his words, President Bush's "dismal legacy" in fiscal matters, converting record surpluses into record deficits.

白宫预算委员会主席，民主党代表John Spratt嘲笑地引述到，布什总统在财政上&凄凉的遗产&，使财政赢余的记录变为财政赤字的记录。

House Budget Committee Chairman Democratic Representative John Spratt is quoted in his words as deriding President Bush's "dismal legacy" in fiscal matters, converting record surpluses into record deficits.

众议院预算委员会主席、民主党议员斯普拉特曾说，嘲讽布什总统在财政方面&令人沮丧的遗产&，有史以来最大的财政盈余变成了创纪录的财政赤字。

House Budget Committee Chairman Democratic Representative John Spratt is calling this drive quoted as deriding , in his words, that President Bush is " decimal dismal legacy" in fiscal matters, converting record surpluses into record deficits.

众议院预算委员会主席，民主党代表John Spratt曾嘲笑说，布什总统在财政问题上留下&凄凉的遗产&，他把创纪录的财政盈余变成了创纪录的财政赤字。

The fourth section is about to discuss the deficiencies in Chinese fiscal management system due to cultural factor, and make some suggestions, such as redividing fiscal levels, strengthening the fiscal management in a more standardized and law-based manner, and perfecting the local public goods theory.

第四部分针对第三部分的分析，讨论由于文化因素造成我国财政管理体制中的不足，提出应重新划分政府的财政层级体制，实行&扁平化&管理；加强财政管理体制的法制化与规范化；借鉴并完善地方公共产品论。

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。