That is to say , for one thing , through the fiduciary duty and appraisal right , a stable structure may be established and consequently controller of a corporation and the shareholders not in possession of the control are on equal position ; for the other , the enforcement of any rights and obligations shall resort to relief 一方面，通过规范董事、控制股东的诚信义务并赋予异议股东股份评估权，可以建立一个稳定的法律架构，使得公司的实际控制者和没有控制权的股东处于平等的地位上；而另一方面，权利必须有救济制度予以保障。
The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated , and at the same tune , gets enlightenment from it ; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it ; the third part , on the basis of discussing the relations between amalgamation theories , " control right " theory and amalgamation range , proposes that under the lead of the theory " servicing the controllers " , regarding " control right " as the key standard , define the range of amalgamating rationally ; and to the problems that exist in our country ' s " temporary provisions " , offer the suggestions of improving from two aspects , namely " entering mechanism " and " withdrawing mechanism " ; at the same time , propose whether to amalgamate " special purpose entity " , " , " proton company " , " small - scale subsidiary " , " contract running , leasing managing , trusting and managing enterprises " or not . the author will make every effort for the new amalgamation criterion 第一部分，介绍我国及其他各国合并会计准则对合并范围的规定及从中得到的启示；第二部分，分析我国《合并会计报表暂行规定》中对合并范围规定存在的问题以及由此导致的实务操作中的问题；第三部分，在讨论合并理念和“控制”与合并范围的关系的基础上，提出以“控制者服务论”为目标导向，以“控制”为核心标准，合理界定合并范围；并针对我国“暂行规定”中存在的问题，提出改进的建议，即从“进入机制”和“退出机制”两方面完善对合并范围的规定；同时对“特殊目的实体” 、 “非同质子公司” 、 “小规模子公司” 、 “承包经营，租赁经营及委托经营企业”是否纳入合并范围提出建议，力求为即将出台的新合并准则尽微薄之力。
If students are given the chance to learn by self - direction , their enthusiasm and interest are inspired . they can be more effectively self - directed , and they will be more responsible about their own learning . the relationship between students and teachers changed 当教师给予学生进行自我导向学习的机会，能有效激发学生的热情和兴趣，提高学生对学习的自我导向，加强学生对学习的责任感，使其基本能自我规范，并促进师生关系的改变，使教师从学习的控制者变成指导者、咨询者。
Because it distributes interceders of different source to each node in system , lets each interceder work as controlling node in centralizing control arithmetic , it has message number of centralizing control arithmetic and load equilibrium of distributed arithmetic . characteristic of auto - transfer brings dependability of distributed arithmetic , because while a node has down , other nodes ’ requests that had been sent to it can send to other nodes by producing new interceder 该算法将不同锁对象(共享资源)的仲裁者分布到了系统中的各个节点,让每个仲裁者都像集中式算法中的控制者一样的工作,因此,该算法具有集中式算法的消息量和分布式算法的负载均衡。
Meanwhile , the conflict between personal and enterprise interest results in deep deviation . this paper , based on the theory of humanism , puts forward a new theory - internal equilibrium , paying attention t o human nature and human behavior , recommending less control and more coordination . the basic theory of internal equilibrium already be well explained , consists of concept , feature , relations and difference between internal control and equilibrium 本文主张在人本主义理论基础上，对内部控制理论进行扬弃，树立以人为本控制观，即内部制衡思想，提倡适度制约，强调利益均衡，从根本上维护控制者与被控制者双方的利益，平衡矛盾双方，使其相互制约、相互渗透，在一定条件下，相互促进和相互转化，达到动态平衡。
Because effect of traditional ideas , public rights have important pole in chinese society , some people often violate private rights by public rights . public rights can be transferred into private rights by supervisee . the second , civil rights affiliate to authority , and ca n ' t break away from its affection 由于我国传统价值观念的影响，集体权利总是被提升到非常重要的地位，甚至成为了吞噬个体民事权利的一个借口，但与此同时，集体权利在控制者手中又会令人惊讶的转化成个体的权利，这就是民事权利在集体和个体之间的不正常转化。
