不完善

The teaching material of philosophy general knowledge also has been changed from faultiness to perfection.

哲学常识教材也经历了由不完善到比较完善的过程。

At the same time, because of limited time and writing ability, there must be some weak points in this paper, especially the insufficient analysis of the general headquarters own marketing needs. And these all, need my further exploration, innovation and supplement.

同时，论文由于写作时间和写作水平的限制，其中还有一些不足和不完善的地方，特别是对总部企业本身的市场需求分析较少，今后这些都需要不断去探索和完善。

Nowadays, due to the incompletion of our capital market, the author claims that the construction and completion of the effective incentive and restraint system is of significance to the development of OPF.

在我国资本市场还不完善的情况下，笔者认为有效激励约束机制的建立和完善对于我国企业年金基金的持续稳定和健康发展具有至关重要的现实意义。

In its process, the problems, such as the imperfect of methods for determining and studying the human resource accounting, difficult for implementation, unclarified management are solved. By studying the accounting theory, its accounting elements are determined ...

在推行上市公司人力资源会计过程中，逐步解决人力资源会计确认、研究方法不完善、实际操作困难、管理定位不明确等问题，通过探索人力资源会计的理论依据，确定上市公司人力资源会计的要素，对上市公司人力资源会计进行科学分类，探索人力资源会计模型与计量方法等措施，完善上市公司人力资源会计程序和方法。

In its process, the problems, such as the imperfect of methods for determining and studying the human resource accounting , difficult for implementation, unclarified management are solved. By studying the accounting theory, its accounting elements are determined for a scientific sorting and searching for the accounting model and the measuring method, by which the procedures and methods for the accounting are perfected gradually.

在推行上市公司人力资源会计过程中，逐步解决人力资源会计确认、研究方法不完善、实际操作困难、管理定位不明确等问题，通过探索人力资源会计的理论依据，确定上市公司人力资源会计的要素，对上市公司人力资源会计进行科学分类，探索人力资源会计模型与计量方法等措施，完善上市公司人力资源会计程序和方法。

On the basis of legal relationship analyzing, the paper would find out the recent developments and defects of our country's affordable housing system. The recent developments include: defining the guarantee nature of the affordable housing, endowing the low-income group the right of being protected by the affordable housing system, making sue the land for affordable housing construction should take the priority, letting the government have the right to sale the affordable housing, defining and regulating the ownership of affordable housing and supervising the government power. The defects of the system include: lacking legislative system and specialized authorities, the monotonous operation way, imperfect supervising system and unconsummated related systems.

在此基础上，分析我国现行经济适用房制度的近期发展及不足之处：其中制度的近期发展主要有经济适用房保障性的归位、明确赋予低收入困难家庭保障对象资格、确保经济适用房建设用地的优先划拨权、收回政府对经济适用房的销售权、明确经济适用房的产权制度及退出机制以及增加对政府行为的监督规定等；而不足之处还有立法层次底、缺乏主管部门、运行模式单一、监督机制不完善以及相关配套制度不完善等。

The main conclusions are: [1] Rapid development of corporations engenders urgent demand of financing, conflict between capital market imperfection and demand of financing leads corporations to control listed corporations by purchasing "shell" and enhance it"s financing capability; [2] Two kinds of pricing institution of stock provides stirpses for controlling listed corporations by low cost, monitoring institution imperfections provides corporations for operating listed corporations. Adjust of national assets provides more "shells; [3] More private corporations purchase listed corporations, some of them form stirpses; [4] Stirpses have positive influence about adjusting industry and enhancing capital market financing function; [5] Stirpses magnify financial risk by controlling listed corporations, and transform listed corporations from shareholders benefit to block shareholder benefit, having tendency of infracting shareholders benefit.

本文主要的结论：[1]中国企业的迅速发展对融资有迫切的要求，中国国内资本市场发展不完善与这种强烈的融资需求的冲突导致了企业寻求通过买&壳&的方式控制上市公司，以此来提高自身的融资能力；[2]中国上市公司股票的两种定价机制为&系&低成本控制上市公司提供了可能，监管机制的不完善为&系&提供了操纵上市公司的空间，国有资产在调整过程中从部分竞争行业退出，为资本市场提供了一定数量的&壳&资源；[3]民营企业纷纷买&壳&上市，在这个过程中，部分实力突出的企业形成了&系&；[4]&系&现象对进行行业整合、提高资本市场融资能力等方面起到了积极的作用；[5]&系&通过对上市公司进行的操纵放大了金融风险，将上市公司的股东利益最大化变为大股东利益最大化，存在着侵害小股东利益的潜在倾向。

The main facets are as followings: The imperfects under socialist market economy system include that the administration system according to administrative region limits the formation of emissions market, modern enterprise system is not perfect and emissions savings business lacks corresponding financial organization; Extensive economic growth has difficulties in controlling the total pollution amount; There are changes in the structure and distribution of pollution sources; The trading confronts higher expenses; Government interferes more and more.

但中国目前正处于一个社会的快速转型时期，因此在中国实施排污权交易制度有着许多特点和困难，主要有以下几个方面：社会主义市场经济体系不完善，包括按行政区域划分的管理体制限制排污权市场的形成、现代企业制度的不完善以及缺乏相应的金融机构开展排污权储存业务；粗放型经济增长难以进行污染总量控制；污染源的结构和分布发生了变化；排污权交易面临更高的交易费用；政府干预过多等等。

Asset valuation of our country began later than western countries, although develops quickly, but compare with the developed countries it still exist many differences in above-mentioned aspects:Purpose of evaluation are limited, the main purpose of patent valuation in our country are for the patent property's cost amortisation, trade and investment, besides, neglecting the purpose of patent evaluation a service management and litigation;The application of evaluation theories are subjected to a limit, the method we commonly use is income method, the world well-known evaluation organizations pay more attention to a lately theoretical application;Evaluation standards are established lagard, on the countrary, the International Valuation Standards, The Uniform Standards of Professional Appraisal Practice and the European Valuation Standards were all established very early,and have already become a careful and reasonable structure system after emendations, but the valuation standards of China does't shows the relation between accounting standards now, demand of valuators' responsibility are too brief, having no restriction to definitude the type of value, and the regulation of valuation methods of Intangible Assets is not comprehensive;The lawmaking isn't complete, our country has no complete lawmaking to carry on rules and regulations to the non-cash's property, patent infringement control are inadequate, and excessively restrict patent property contributed form.

我国资产评估行业起步较晚，虽然发展迅速，但经比较研究发现，在上述方面与发达国家仍存在很大差异：评估目的相对狭窄，我国主要以专利资产成本摊销、交易和投资为目的进行评估，忽视了专利服务管理和诉讼为目的的评估；评估理论应用受限，我国主要应用收益法，世界知名评估机构更注重新理论的应用；评估准则制定落后，无论是国际评估准则、美国评估准则还是欧洲评估准则，都制定较早，并多次修订已形成严密的结构体系，而我国在评估准则中未体现与会计准则的关系，对评估师执业责任的要求过于简练，没有对价值类型加以明确，对无形资产评估方法的规范也不详细；立法不完善，我国没有相对完善的立法对非现金出资进行规制，对专利侵权控制力不够、专利出资形式限制过多。

Especially as the two foundation stones of the corporate personality system, the independence of corporate personality and the principle of shareholders" limited liability take a "double blade sword function in corporation law.

规避法律、契约义务等现象随之出现，尤其在市场经济不完善的国家或地区居多，由于追求资本积累的愿望强烈，市场交易规则不完善，市场信用高度缺乏，导致市场交易主体铤而走险，滥用公司人格，公司法人人格时刻存在着变异的动因。

I think he's learned how to approach hitters....

Johhny Damon说，『他已是最好的了，再没有人能够比他做的更好，我想他的球技已经完全成熟了，而且他也已经学会了如何去对付和压迫各种打击者。。。。。。

In effect, an 18 foot King Cobra could actually look down onto the average human being.

际上，一个18尺眼镜蛇王其实可以俯视到的平均人。