But now the tax assessment index system is still manually established and maintained , which affects the rationality and justice of the tax assessment index system . in this kind of system , the screen - out object is so lack of persuasion as to affect the assessment efficiency and quality 但目前纳税评估指标体系的建立和维护还处于手工操作阶段,人为的因素阻碍了纳税评估指标体系建立的科学性和公正性,在这样的指标体系下筛选的评估对象就缺乏说服力,降低了纳税评估工作的效率和质量。
However , owing to difference of the economic theory foundation , they have formed various hypotheses of agent , whereas these hypotheses most and least had no means of work out the comprehensive interpretation of merge and for example : theory of transaction cost do well in explaining vertical m & a , but lack of persuasion in horizontal m & a and conglomerate m & a 然而，由于不同学派所依托的经济理论基础不同，由此形成了各种各样的动因假说，而这些假说都无法单独对并购作出全面的解释。譬如说，交易成本理论对纵向并购具有较强的解释力，但对横向并购和混合并购则缺乏说服力。
Some scholars insist on that foreign trade is the engine of the economic growth . and it is one of the factors that improve welfare level of our country . documents about this are abundant in both theory and practice ; others put forward that foreign trade should be controlled , because foreign trade may exert side effect on our environment and reduce welfare level in certain cases 一部分学者认为：对外贸易是我国经济增长的发动机，是提高我国福利水平动力之一，关于这一方面的研究无论从理论还是实证上都是很充分的；另一部分学者认为：对外贸易要适度，因为我国的对外贸易会对我国的环境产生一定的副作用，在一定情况下会降低我国的福利水平，所以我国的对外贸易应有一定的限制，但是关于这一方面的研究大多数都是基于定性的分析，很少涉及定量的研究，缺乏说服力。
