After comparison , we find it exists big difference between these two institutional models , in china , the model is typical governmental while the international model is folk . through the analyzation of the reasons , i believe , the form of china ' s making institutions is inherent . it wo n ' t change on anyone " s intention and it complies with the china ' s situation , so it is reasonable to exist 第二部分比较研究了中国会计准则制定的方法及程序与国外流行模式之间的异同,分析了它们之间产生差异的原因,从理论上分析了科学制定会计准则的方法及程序,并以此评价了中国准则制定方法及程序的适当性,提出了中国模式进一步完善的几点措施。
The authors probed into the reason of ambivalence , pointed out the development relationships among them , and mainly brought forward seven measures : ensuring necessary plantations and studiously increasing yields of grains ; setting up reasonable grains reserves ; increasing the yield of unit area and overall productivity of land , and ensuring gross yields of grains to be increased steadily ; adjusting measures to local conditions , differentiating land varieties among the total land of gansu province to produce grains ; continuously adjusting structure of production , improving agricultural economy benefits , and increasing farmer incomes ; realizing essential self - support of gross grains , meanwhile dealing with well regional and structural scarcity gradually ; strengthening outcomes of ecological construction , increasing the intensity of ecological compensation , utilizing strategy of virtual water to solve grain safety to be fragile and sensitive regions of ecology , and realizing agricultural sustainable development 文章分析问题的矛盾所在,指出三者的辨证发展关系,并主要提出七点措施:保证一定的播种面积,努力增加粮食产出;建立合理的粮食储备规模;依靠科技,主攻单产,提高土地的综合生产能力,保证粮食总量稳定增长;因地制宜、分类指导省内不同地区的粮食生产;继续调整农业生产结构,提高农业的经济效益,增加农民收入;实现省内粮食总量基本自给的同时,逐步解决好区域性、结构性短缺问题;巩固生态建设成果,加大生态补偿力度,利用虚拟水战略解决生态脆弱区、生态敏感区等局部地区的粮食生产安全,实现农业可持续发展。
It reveals the characteristics of debt for equity swap practice and points out its necessity and function both theoretically and practically . at the same time , it thoroughly analyzes the cause for its slow progress and difficulties it confronts when it is implemented in china . on this basis , it puts forward a series of measures to accelerate the implement of the debt for equity swap in china 本文从国有企业改革的角度,采用逐层深入的方法,通过回顾国企改革二十多年的历史,针对国企的现状及成因,结合债转股的特点,从理论和实际操作两方面阐述了债转股的必要性和作用,详细分析了造成目前进展缓慢的原因和债转股运作的难点所在,并在此基础上指出促进债转股运作的几点措施。
In the light of problems emerging from managing college students ' records , such as fragmentary record materials , incomplete content of the records , insufficient qualifications of records filing , non - standard transfer of records , the limited professional ability of the managing staffs and so on , the paper proposes some measures to be taken to strengthen and improve the work of managing college students ' records 摘要针对学生档案管理方面存在的档案材料零散、内容不全和档案材料不符合归档要求,档案转递不规范,学生档案管理人员专业水平不高等问题,提出加强和改进高校学生档案管理工作的几点措施。