实质问题

The independence of Auditing is the sowl of itself.

审计的独立性是审计的灵魂，经济独立性是独立性的实质，具体表现在经费使用问题、经济财务问题。

This article discusses the process of teacher education from unity to diversification, and analyses the questions of teacher profession in student selection, pre-job education, practical training, qualification, employ, and on-job education. It recommends 11 improvement strategies as follow: to control severely and to make better demand evaluation, to preserve partly students at government expense to spread excellent mission, to postpone the pre-job education to graduation, to make system and resource soundness in teacher education center, to make the curriculum of pre-job education flexible, to communicate college and school closely, to examine qualification actually, to unitize the teacher employ impartially, to bring the outsider into the teacher arbitration board, to classify teachers, and to found the major on-job education unit drawing up the integrated on-job education system.

摘要本文探讨我国师资培育从封闭一元到多元开放的历程，并从教师专业的角度分析师资培育多元化之後，在甄选学生，职前培育，实习，资格检定，教师聘任，以及进修等方面所遭遇的问题，对於这些问题提出下列十一项改进策略：需要严格把关，并做好需求评估；保留部分师范公费生以传承优良使命；师资培育职前课程应延至学士程度之後；「师资培育中心」制度须健全，资源须充分；职前培育课程必须具有弹性，避免固定僵化；大学与实习学校必须共同规划，密切交流；资格检定必须经过实质审查；聘任的方式必须有一致性与公平性；教评会应考虑纳入外部人士；师资培育多元化须配合教师分级制度；成立专责进修单位，规划整全系统的进修制度，提升教师进修品质。

Such displacement of aesthetics results in the standpoint of envisaging the severe reality and disclosing the true nature being put on the shock level of human emotions and spirits, thus making the film the most important mark of the artistic mature of one age.

审美观念的位移使直面现实的尖锐问题和揭示问题实质的立足点都放在人的情感与心灵的震荡层面，造就了电影成为一个时代艺术成熟的最重要标志。

Value means desirable effectiveness of objects that are recreated by man.

价值问题的实质是人的生存与发展问题。

Essentially, it is concerned with the improvement of national structure so in pushing forward the constitutionality, we should avoid the following theoretical misunderstandings: our national structure is unitary; federal system advocates the principle of "double sovereignties"; compared with federal system, unitary system has the more authoritative central; we should stick to the unitary system to improve our national structure.

中央与地方关系的法治化问题在实质上就是国家结构形式的完善问题，在推进中央与地方关系法治化的过程中，应当注意走出国家结构形式的几个理论误区：我国的国家结构形式是单一制；联邦制奉行的是&双重主权&原则；单一制与联邦制相比，中央更具权威；完善国家结构形式，我们必须坚持单一制。

The ultimate cause of the insufficient supply of insurance adjustment in China is the meager supply capacity of insurance assessment, which, in turn, is caused by the limited resources and the malfunction of the market.

同时，公估有效供给问题的实质就是指研究政府或市场在提供公估作为服务性&产品&时的效果与效率问题。

Based on these studies, it discusses the farmers' heavy-laden phenomenon and their societies affect, the problem of current agriculture tax system, etc.

从农村税费问题的表象到实质、从理论到实践、从一般规则到制度结构、从局部到系统全局，全面分析我国农村税费制度的症结所在，提出解决问题的具体思路，对正在进行之中的我国农村税费制度改革实践具有实际的价值。

By comparison with responsive supply chain in three aspects,the paper brings to light that relativity advantage of RSC stems from the new industry paradigm ,and then puts forward it is the approach of improving the responsibility of ESC that remoulds ESC through the new industr.

市场环境复杂性的提高，使得适应于稳态环境的效率型供应链的需求响应性差的问题更加突出，本文通过其与响应型供应链的三方面对比，揭示出响应型供应链的相对优势实质上来自其代表的新产业模式趋势，并得出应用新产业模式改造效率型供应链作为其响应性问题的解决之道。

The increasingly tetchy spat between China and the United States over the value of the yuan, and its de facto peg to the dollar, worsened yesterday when a prominent central banker in Beijing accused the US of "politicising" the debate.

中国人民银行行长周小川指责美国将人名币汇率问题政治化，这也使近来美国和中国在人名币市值和人名币实质上遏制美元的问题上不愉快的争执更加激烈。

The hypothesis that concept of talents is values makes us find the key to start a brand new vision for rescanning talents problem in contemporary China and for transforming it. It makes this thesis can explore the essence of talents problem and its transformation on the basis of humanity concept in theory depth, comparison in concept of talents between China and Western Countries in thought extent, the combination of Marxist and Chinese social development in significance.

人才观即价值观的理论预设，为重新审视当代中国人才观问题及其变革找到了打开新视阈的钥匙，使本文可以在人性观的理论深度、中西人才观念比较的思维广度、马克思主义与中国社会发展相结合的意义上探索当代中国人才观问题的实质及其变革。

What are your goals and strategies for growth?

你的成长目标和策略是什么？

And unto the angel of the church in Sardis write; These things saith he that hath the seven irits of God, and the seven star I know thy works, that thou hast a name that thou livest, and art dead.

3：1 你要写信给撒狄教会的使者，说，那有神的七灵和七星的，说，我知道你的行为，按名你是活的，其实是死的。