集权

Having gained some results,it revealed a few problems:overnationalization,extreme change ofthe relation of production in the countryside,highly politicalcentralization,etc.These problems led to a series of crises in 1980's.thus promoting widespreadpropagation of thought of democraticsocialism in Africa.

激进型社会主义模式在实践中取得一定的成绩的同时也暴露出致命的问题：过度的国有化、过激的农村生产关系变革运动、政治上的高度集权及不切实际的大规模群众运动等，这些问题的发展酿成了80年代的一系列危机。

From 1992, in order to adapt to the socialist market economy, on the premise of collective authorization, the central government and higher levels of government also have executed selective recentralization of power.

其中，1978-1991年间，主要表现为中央政府向地方政府、上级政府向下级政府授权。1992年以来，为了适应构建社会主义市场经济体制的要求，在总体授权的前提下，中央政府和上级政府又进行了选择性集权。

At the same time, local administrations in many regions cannot be of much help either, having been bled dry by yet another Putin-era recentralization reform, which redirected 70 percent of all local revenue to Moscow.

另一方面，许多地区的地方政府也无力提供太大帮助，因为普京时代的又一轮集权改革已将70%的地方收入重新收归中央政府所有。

In order to ravel out these issues, the author presents a basic resolution in this dissertation, that is, to improve the components of the authorization system that are reasonable and adaptable to China and to overcome the malpractice of the authorization system through institutionalizing; to advance the reform of government management; to push the reform of three groups of elements by building a matching system between financial capacity and public services responsibility, to change the all-round authorization to selective authorization, to stimulate the combination of selective recentralization, felicitous authorization and rational decentralization of power, and ultimately to realize institutional decentralization.

为了解决这些问题，本文提出了对授权体制改革的基本思路：通过制度化建设，提升授权体制的合理因素和适合国情的成份，克服授权体制的弊端，着力进行政府管理层面的改革；以构建政府间财力与公共服务职责相互匹配的体制为突破口，统筹推进三组要素的改革，变整体授权为有选择的分类分层次授权，推进选择性集权、适当授权和合理分权的有机结合，最终实现制度性分权。

The conformation of the authorization system during the reform era is all-round authorization, inclined authorization, exceptional authorization, and selective recentralization of power.

改革时期的授权体制表现为全面授权、倾斜授权、个别授权、选择性集权等形态。

As to the levels of the public organization,the middle levels will reduce step by step and the public organization will be flatten,but the change of the number of the middle management is uncertain,it is possible to decrease、keep and increase the number of the middle management. As to the form of public organization,it will become networked、virtual and flexible. As to the distribution of the power of decision-making,the information technology improves the ability of decision-making of whole public organization and cause the redistribution of the decision-making power,recentralization and decentralization can coexist in the public organization,which depends on many factors.

从组织层级来看，公共组织的中间层将逐渐减少，日趋扁平化，但中层管理人员的变化却是不确定的；从组织形式来看，公共组织逐步走向网络化、虚拟化；从决策权的分配来看，信息技术的应用使得决策权在公共组织内部实现重新配置，集权与分权可以并存于公共组织内部。

The Chinese government revised intergovernmental fiscal relations after the 1994 tax sharing system reform. The recentralization of tax revenues of central government in 1994 was not accompanied by revisions to expenditure responsibilities which remained as the pre-1994 fiscal system.

1994年我国实行了分税制体制改革，国家对政府间财政关系重新进行了调整，在政府间支出责任分配维持原有格局的的情况下，中央政府重新集中大部分财政收入，中国政府间财政关系由分税制前的&收入分权，支出分权&模式转变成了&收入集权，支出分权&模式。

According to modern enterprise system and the enterprise internal control theory, and based on extensive practical investigation and research, this thesis firstly analyzed product sale managements, financial affairs management, basic condition of organization construction and the existing problems, facing situation. Furthermore it demonstrated that it is imperative that the end product oil sale corporation of CNPC carries out the concentrated and unified business accountings of financial affairs and it brought forward the design of the reforger of varies business flows under the concentrated and unified accounting model of financial affairs. On this foundation, it analyzed the problems such as processing program of supply of final product oil, financial flow of sale commodity, processing program of sale fund final accounts, the recognition of the key of internal control, etc. Finally, some problems, which is worth paying attention to, have been carried on analysis and discussion, such as the control relation of the final product oil sale corp. and distributive corp. of regions and provinces, the balanced equivalent of centralization of state power and division of power, etc. during the course of putting into effect the system of concentrated and unified business accounting of financial affairs.

本论文根据现代企业制度和企业内部控制理论，在广泛实地调研的基础上，分析了中油成品油销售公司的产品销售管理、财务管理、组织结构等的基本状况及其存在的主要问题和面临的形势，论证了中油成品油销售公司实行财务集中统一核算势在必行，并对在财务集中统一核算模式下的各项业务流程再造进行了设计；在此基础上，具体对成品油供应的处理程序、销售商品的账务流程、成品油销售资金结算的处理程序、内部控制关键点的确认等问题进行了有针对性的分析和设计；最后，对在实施财务集中统一核算制度过程中，中油成品油销售公司与各区域、省市分公司的控制关系、集权与分权的平衡等值得注意的问题进行了分析和讨论。

But he is too aware of the internal conditions that made it possible—economic depression, sacrifice in war, the totalitarian shadow— to think it restorable on the earlier terms .

但是他又深知这种办法需要具备的内部条件—经济的衰退、战争夺去的生命以及集权主义的阴影—从前还认为它们可以修复。

But he is too aware of the internal conditions that made it possible—economic depression, sacrifice in war, the totalitarian shadow— to think it restorable on the earlier terms .

但是他又深知这种办法需要具备的内部条件—经济的衰退、战争夺去的生命以及集权主义的阴影—他也深深知道这些条件已经不可能再从现。

I will endeavour to find you some assistance.

我尽力帮你找人帮忙。

At first I only know bruck is the idol of American younglings, afterwards I returned back to Taiwan ,even in Beijing last year ,I saw her poster everywhere, I was so surprised at her charm.

起初我只晓得布鲁克雷德丝是美国少男少女崇拜的偶像，后来回台湾，甚至去年在北京，居然也四处看见她的海报，才惊讶她的魅力之大。