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independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state－owned property right" and "public contract" of our state－owned enterprise.

摘 要］独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

Competent commercial departments at all localities shall actively coordinate pertinent local departments for support small and medium circulation enterprises to promulgate tax and financial support policies related to pioneering work encouragement and supports given to small and medium circulation enterprises for business innovation, technical innovation and market exploration, reduce costs for the restructuring and reform of small and medium circulation enterprises, encourage the financing by means of income from operation of state-owned enterprises' assets, liquidity of commercial land, reduction of state-owned capital in circulation enterprises, transfer and financial allocation, in places where conditions permit, set up special funds for the reform of state-owned small and medium circulation enterprises which shall be used to pay the restructuring fee which is payable by and fails to be paid by restructured enterprises lacking strength to do so, and to pay the social insurance and economic compensation, the payment of which the cash after liquidity of assets of enterprises in bankruptcy is not sufficient to cover, actively coordinate with the local department for real estate administration for its support, solve problems on the ownership of commercial real estate which has been used for long by state-owned small and medium circulation enterprises, and earnestly implement the preferential policies of the State concerning the reemployment of laid-off workers by enterprises and concerning the establishment of small and medium enterprises by laid-off workers from state-owned enterprises.

各地商务主管部门要积极协调当地有关部门出台鼓励创业、支持中小流通企业经营创新、技术创新和开拓市场的税收政策和金融支持政策，降低中小流通企业的改革、改制成本。鼓励有条件的地方通过国有企业资产经营收益、商业用地变现、流通企业国有资本减持、转让以及财政拨付等方式筹措资金，建立国有中小流通企业改革的专项资金，用于无力支付改制费用企业的改制费用以及破产企业资产变现后不足支付职工社会保险、经济补偿等方面费用。要积极协调，争取地方房产管理部门的支持，解决国有中小流通企业长期使用的商业用房产权归属问题。要认真落实国家关于企业吸纳下岗职工就业和国有企业下岗职工创办中小企业的优惠政策。

Along with the shap of the cluster,the way in which it is owned is critical.If the pattern of ownership is not in accord with the physical properties of the cluster,the pattern will not take hold.Very simply,the cluster must be owned and maintained by its constituent households.The households must be able to organize themselves as a corporation,capable of owning all the common land they share.

随形的集群，以何种方式，它是国有，是critical.if格局的所有权是不符合物理性质的集群，这种趋势不会采取hold.very简单地说，集群必须国有并维持其组成households.the户必须能够组织起来，作为一间公司，能够拥有所有的公用地，他们的份额。

To be responsible for collecting, examining and itemizing the statistic reports on state-owned assets submitted by various regions or all relevant departments, to report the information about the operations of the state-owned assets of enterprises nationwide; and

负责收集、审核和汇总各地区、各有关部门国有资产统计报告，并向国务院报告全国企业国有资产营运情况

All those problems must be solved under the administrative power and the market mechanism and by recomposing the assets of the state-owned enterprises. This is undoubtedly an ideal choice untler the present situation of our country.This article makes a deep study on the principles and content of recomposing the assets of the state-owned enterprises.

提出了企业资产重组概念、战略理论、国有企业资产重组的目标、原则、基本内容、必要性，对国有企业资产重组的实施模式进行了探讨，并对企业资产重组的风险进行了分析，特别是对国有企业资产重组障碍与对策选择进行了重点研究。

Seven dolphins were in contact with all the members of the group in the dolphinarium Dolphins' World, owned by the Ilic family.

在海豚世界海豚馆里，有7头海豚（由一个Ilic家庭所拥有）被用来与所有成员进行接触。

All of the gems used were originally owned by the Incas, with 447 emeralds included.

所使用的宝石全部在原属于印加人，与447翡翠中。

Ernst eagerly intended to break through the new vision effect, created by Giorgio De Chirico, which was similar to Freud's "unconscious theory". After all, Ernst created a brand new combination style of philosophic theory, which was not only limited in "dream" but a all new theory combined with psychology, philosophy, and Freud's theory. Simply speaking, Ernst owned unique thought which was free from the limitation of logic and traditional esthetics thinking.

恩斯特野心勃勃的在艺术界全力以赴，企图超越基里诃所创造的一种新的视觉效果，一种接近佛洛伊德所描绘的潜意识理论，最后恩斯特不仅跨越佛洛伊德所发现的潜意识理论，进而创造一种全新的哲学风貌混合意象，这新的混合意象不再只限于梦的单纯表象而已，这全新的意象是结合心理学、哲学以及佛洛伊德学说三者而成。

Ernst eagerly intended to break through the new vision effect, created by Giorgio De Chirico, which was similar to Freud's "unconscious theory". After all, Ernst created a brand new combination style of philosophic theory, which was not only limited in "dream" but a all new theory combined with psychology, philosophy, and Freud's theory. Simply speaking, Ernst owned unique thought which was free from the limitation of logic and traditional esthetics thinking.

恩斯特野心勃勃的在艺术界全力以赴，企图超越基里诃所创造的一种新的视觉效果，一种接近佛洛伊德所描绘的潜意识理论，最后恩斯特不仅跨越佛洛伊德所发现的潜意识理论，进而创造一种全新的哲学风貌混合意象，这新的混合意象不再只限於梦的单纯表象而已，这全新的意象是结合心理学、哲学以及佛洛伊德学说三者而成。

The most precious possession that ever comes to a man in this world is a womans heart.

在这个世界上，男人最可贵的财产就是一个女人的心。

Some 4 years above company and divisional management experience, 6 year foreign enterprises work experience.

有4年以上的公司及部门管理经验，6年外企工作经验。