The first part is on the countermeasures taken by the enterprise and the law system for supervising and managing established by the government both in the west countries and in china . the second part analyses the motive of transnational m & a, then find the reasons why chinese enterprise choose transnational m & a 第一部分：阐述西方国家以及我国在跨国并购风险防范时企业所采取的对策以及政府的法律监管制度；第二部分：通过对跨国并购的动因分析找出了我国企业进行跨国并购的原因。
This article is based on the theories of enterprise income tax and accounting, from supervising and controlling tax source, drawing experiences from the west countries who have the better mechanism of how to supervise and control the tax, joining together the native supervising and controlling, after analyzing how to afnrm and calculate the income sum, how to supervise and control, put forward the method of how to supervise and control the income sum which should be taxed . from estimating the business enterprise income should be taxed, analyze the method of supervising and controling enterprise income before taxing, established and analyzed the model of income predicting, and tested the reliabilities 本文以企业所得税和财务会计理论为基础，从完善税源监控理论出发，借鉴西方发达国家现行相对比较完善的税源监控手段，结合国内企业所得税税源监控情况，对企业所得税税源??应纳税所得额的认定、计算以及监测与控制进行分析，提出应纳税所得额监测指标和控制方法。从企业所得税收入预测的角度，分析了企业所得税税源监控预测的方法，建立了收入预测的计量模型并进行了实证分析，检验了计量模型的可靠性。
This system is a fundamental system in the legal professionalization and is doomed to have impact on the concerned systems . only these systems produce reciprocal virtuous effects, can the legal professionalization be realized truly . as the emergence of social division of labour, the legal professionalization began in the west countries, and one perfected in the modern era 我国过去对法律职业化重视不够，司法考试制度的建立在一定意义上是对这种状况的改变，它是法律职业化中一项最基本的制度，必然对相关制度产生影响，而唯有这些制度产生良性互动的效果，法律职业化才能真正实现。
Integration is an art even . the research of integration is the request of the reality and enriching theory and practically significance for reforming of public sector enterprise and strategic reorganizing of public sector economy . in the west countries, schools including capital market school, strategy school, organizational behavior school propose different hypothesis and research methods according to their theory 并购整合研究既是目前并购实践提出的必然要求，也是丰富和完善现有并购理论的客观需要，这对于中国当前的国有企业改革和国有经济的战略性重组更具有特别的现实意义，在西方国家，资本市场学派、战略学派、组织行为学派等流派都从自己的理论出发对并购整合提出了不同的理论假设和研究方法。
Nowadays the competition of synthetical national power has been a important facet of international economic competition . the infrastructure has taken a very important status in the competition of synthetical national power . the west countries also have put it to the first station to develop economic and their expriences have been far spectacular too and have been one of the most important impetuses, which haul the economic to make rapid progress 当今世界综合国力的竞争成为世界经济竞争的主要方面，基础设施在综合国力竞争中占居重要地位，世界各国将发展基础设施放在首要位置。我国基础设施现状已成为制约我国提高综合国家竞争力的重要因素，基础领域改革也是当前我国扩大内需拉动经济增长的重要选择。
Facing such a severe situation, thi s article puts forward the countermeasures that china should take from macroscopic s ide, one of which is that we should know the ways of intellectual property protection i n the west countries, the other is that we should analyze the practical problems and tr y to consummate the legal system of intellectual property protection of the financial i nnovation products and services 面对这种严峻的形势，本文从两个方面提出了我国应当采取的对策，即一方面应当积极探索有针对性的措施，认真了解西方发达国家对金融创新产品和金融创新服务的知识产权保护的方式和内容，另一方面，要认真分析我国面临的具体问题，深入探讨完善符合我国国情的金融创新产品和金融创新服务的知识产权保护制度。
The paper, adopting the approach of integrating theory with practice, comparative law and legal interpretation, reviews and analyses the practice of chinese target corporation ’ s anti-takeover and its rules and regulations based on drawing a lesson from the west countries ’ theories and legislations . it draws a conclusion that there are necessary both encouraging the takeover and giving some room for the anti-takeover . the paper puts forward proposals for the construction and improvement of the anti-takeover system in our country in order to fully develop the function of the external corporate governance of the takeover and the positive action of the anti-takeover and perfectly protect the interests of vast numbers of small non-controlling shareholders in the target corporation 本文采用理论联系实际,比较法学、法解释学的研究方法,在借鉴西方国家的理论成果和立法经验的基础上,对我国反收购实践与立法现状加以评析,得出既要鼓励收购又要给予反收购适当的生存空间的结论,进而对我国反收购制度的建立与完善提出了相关的立法建议,目的在于充分发挥收购的公司外部治理效能与反收购的积极作用,以保护目标公司中小股东利益。
To ensure the healthy development of higher education, the west country began to research the marketalization of higher education in theory and practice from the early 1990's, starting from higher education character, to analyze the relationship between government and higher education, and explore the power and way of government interfering in higher education 为保证高等教育的良性发展，西方国家从90年代初就开始了高等教育市场化的理论与实践探索，从高等教育产品性质入手，分析政府与高等教育的关系，探讨政府对高等教育干预的方式与力度。
