The thesis discusses the connotation of the administrative culture of the model of legal theory , analyses the intrinsic motivation for the construction of the administrative culture of the model of legal theory , and explores into some issues that require more attention in the construction of the administrative culture of the model of legal theory in modern society 这里从法治的角度出发，论述法理型行政文化的涵义，分析法理型行政文化建设的内在动因，并对现代社会的法理型行政文化建设中应注意的问题进行探讨。
This article researchs the history , actuality and existing problems of two side ' s financial communication , analyses it ' s immanent factors and external conditions , points out current obstruction that stimy two side ' s financial communication and the influence of two side ' s finance after entry to wto , puts forward the new policy advices to strengthen two side ' s financial cooperation 本文研究了两岸金融交流的历史、现状与存在的问题，考察了两岸金融合作的内在动因与外在条件，通过分析当前阻挠两岸金融合作的现实障碍与加入wto对两岸金融业的冲击，提出了进一步加强两岸金融合作的政策建议。
In the theoretic analysis interior factors and exterior factors affecting earnings management are discussed . the case is analysis details the major approaches of earnings management in the listed companies that use non - constancy break - over item . by the way of comparative analysis and multivariate statistics methods , empirical analysis reviews the quality of accounting earnings of listed companies , unveils the existence and means of manipulating accounting income though non - constancy break - over item for variety motives 理论分析探讨了盈余管理现象形成的外在动因和内在动因；案例分析详细说明了上市公司利用非经常性损益操纵利润的主要手段；实证分析采用对比分析和统计检验等方法考察了上市公司会计盈余质量，揭示了上市公司存在为达到种种目的而利用非经常性损益操纵利润的行为。
