There exist the following serious problem concerning the establishment of the arbitration institution in the current arbitration legal system of china the provisions on the establishment of arbitration organization in the arbitration law are short of social basis and legal foundations , which shakes the footstone of arbitration system - nature of neutrality and nongovernmental feature 摘要我国现行仲裁法律制度在仲裁机构设置方面有如下重大问题：即它由行政机关组织的有关部门和商会统一组建；如此就使仲裁机构存在的基础中立性和当事人意思自治之原则受到了动摇，使仲裁机构的公信力受到怀疑。
Erp system is an implement pattern of modern corporations , which integrates the information technology with the advanced ideology of management . it reflects the era when the corporations should rationalize the resource and create well - being for the society to the greatest extent . therefore , it becomes the footstone for the corporations to survive and develop in the information ear 企业资源计划( enterpriseresourceplanning - erp )系统集信息技术与先进的管理思想于一身，是现代企业的运行模式，反映时代对企业合理调配资源，最大化地创造社会财富的要求，成为企业在信息时代生存、发展的基石。
Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times . the professional independence of cpa is a essence premise for exerting their assurance service function . but , many cases of financial statement fraudulent practices involve cpa ' s auditing collusion . auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement . this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information , so they make out the sham reports 注册会计师的审计鉴证功能，是现代资本市场正常运转的重要基石之一，注册会计师独立性的保持则是其发挥鉴证功能的基本前提。但是近年来发生的财务报告舞弊案例，很多都牵涉到注册会计师的审计合谋问题。审计合谋是注册会计师在财务报告审计过程中，为了其自身利益的最大化而丧失基本的执业独立性要求，迎合被审计单位财务造假、歪曲提供会计信息的需要而做出的虚假鉴证或虚伪陈述，最终导致有预谋的“审计信息失真”行为。
However , minority stock holders and their investments that are important and essential resources for corporation funds are footstone of securities business . without them , there would n ' t be prosperity and development in securities business and thus impair economic investing and developing of whole society 然而，小股东是证券市场发展的基石，如果没有小股东的信任，没有作为公司资本最重要和最本质来源的广大小股东的投资，不仅不会有证券市场的繁荣和发展，整个社会的经济投资和发展都会受到削弱。
According to foundation and development of international known financial centers , the first qualification to found a financial center should proceed from a spontaneous requirement after that local economy has run to a certain degree , and it must possess considerable strength and foundation . it is also important of the governmental induction and support , which is the great background and tactic footstone for the financial center to develop and prosper 从国际上知名的金融中心的产生和发展看，金融中心建立的条件首先应当是出于当地经济发展到一定程度后一种自发的需要，必须具备相当的实力和基础；其次政府的引导和扶持也很重要，这是金融中心得以发展的宏观背景和战略基石。
In this dissertation , the author explores the theory of sustainable utilization of agricultural recourses , based on agricultural resource capacity studies , and further discusses the theory and its practice as follow : agricultural resource capacity is the footstone of the theory of sustainable development and sustainable utilization of agricultural resources 本文探索性地提出了以农业资源承载力为中心的农业资源可持续利用理论，并从理论和实际两个方面进行了探讨和研究。论文主要包括以下内容：农业资源承载力是可持续发展和农业资源可持续利用的基石。
