The microfinance counter - lock model has proven that it can overcome the predicament in which farmers have no real income increase with enlarged output , and help farmers to enhance income as well as output and thus to reduce poverty via industrial , technical and structural counter - locking 摘要小额信贷的反锁定模型证明了小额信贷通过产业反锁定、技术反锁定和结构反锁定等三条途径克服了农民增产不增收的窘境，实现了增产又增收，降低了农民的贫困程度。
( 2 ) when trade information is the symmetrical distribution between contract parties both sides - bank and loan enterprise , the credit contract is one kind of the complete contract . the rate of interest in the individual contract is determined by the real income of investment item of the borrowing money enterprise ( 2 )当交易信息在合约当事人双方? ?银行和借款企业之间是对称分布时，信贷合约是一种完全合约，单个合约中的利率是随着借款企业投资项目的实际收益而制定的。
Adam smith theorized hi 1776 that national real income could be maximized if a country specialized in its export sector and import ed only these goods that others could make for less . we called it " the theory of absolute advantage " . which was challenged in 1817 by david ricardo and his theory of comparative advantage , in which revealed the base and the source of mutually beneficial trade . the most important refinement of the ricardian model was developed by eli 他在《国富论》中提出了绝对优势理论，后经大卫?李嘉图修正，形成了比较优势论，比较优势论解释了互利贸易的基础，以及贸易利益的来源，比较优势论最终由俄林将其完善，俄林的要素禀赋论是比较优势理论成为我们所熟知的国际贸易主流理论，两百年来，几乎在所有的教科书中，都把比较优势论作为国际贸易理论的奠基理论。
According to the agreements on the foundation of world trade organization , the gist reads as following : develop trade and economic , improve living standard , assure full - employment , raise the real income , stimulate the need , enlarge the services and the transaction of products and commodity 根据《建立世界贸易组织协议》的规定，世贸组织的创立旨在发展贸易和经济关系，提高生活水平，保证充分就业和大幅度稳步提高实际收入和有效需求，并扩大生产和商品交易以及服务等。
Wto got good performance in the following areas : enhance life quality , guarantee sufficiency employment , increase real income and efficiency demand to a big extent and stably , enlarge production and trade of products and service , optimized use of the resources according to the order of continuous development , protect and maintain environment , implement relevant treasures to guarantee developing countries " international trade share match the development of their economy . the fundamental principles of wto are : no discrimination , be transparent , equal competition , free development of trade 世贸组织在世界经济中起着如下重要作用：提高生活水平，保证充分就业，大幅度和稳定地增加实际收入和有效需求，扩大货物和服务的生产与贸易，按照持续发展的目的，优化世界资源，保护和维持生态环境，并以不同经济发展水平下各自需要的方式，加强采取各种相应的措施，积极努力的确保发展中国家，尤其是最不发达国家在国际贸易增长中的份额，与其经济发展相称。
Firstly , the pooling of interests method may produce a huge amount of " instance income " which is n ' t real income . the " instance income " would leave a chance for the managers to manage their reported income and it would disturb the investors " analysis and decisions and decrease the investors " return . and evidence has been found in the case study 其原因如下：首先、权益集合法会产生较大的“即时收益” ，但它并不是真正的收益，这会为经理人员提供利润操纵的机会，并干扰报表使用者的分析和决策，损害投资者的利益；其次、允许不同的会计方法会降低会计信息的可比性；再次、权益集合法在国际上使用得越来越少，如美国和国际会计准则理事会准备或已经废除了权益集合法。
