At present , several comflicting relationships gradually emerge in the model of " township governing and villagers ' autonomy " in china : the conflicts between township government and villagers ' committee ; the conflicts between villagers ' committee and the party branch ; the conflicts between the finance rights and the thing rights ; the conflicts between villagers ' committee and collective economy organization 摘要目前，在我国乡村治理过程中， “乡政村治”的治理模式日益显现出几大持续性的矛盾关系：乡镇政府与村委会矛盾、村委会与村党支部矛盾、乡镇政府的财权与事权矛盾、村委会与村集体经济组织矛盾。
Suggestions : first , to continue to deepen the reform of agricultural tax and fee in order to establish modern agricultural tax system . secondly , to relimit rural government " s business and rights . thirdly , to cancel township and town " s finance in some provinces and apply new system of four levels government and three levels finance 关于对策建议有四点:第一，以建立现代农业税收制度为目标，继续深化农村税费改革;第二，重新合理划定乡镇政府的事权，使其事权与财权相对称;第三，鉴于乡镇财政的困难和特殊，在部分省区取消乡级财政，实行四级政府三级财政的体制;第四，以经济均衡化为终极目标，不断改革现行的财政体制。
The international intellectual property alliance iipa is a coalition of seven trade associations representing u . s . copyright - based industries in bilateral and multilateral efforts to open up foreign markets closed by piracy and other market access barriers . these member associations represent over 1 , 450 u . s . companies producing and distributing materials protected by copyright laws throughout the world - all types of computer software including business applications software and entertainment software such as videogame cds and cartridges , personal computer cds and multimedia products ; motion pictures , television programs , dvds and home videocassettes ; music , records , cds , and audiocassettes ; and textbooks , tradebooks , reference and professional publications and journals in both electronic and print media 我们支持持续增加国家卫生研究院及其他科学机构的基础科学研究经费；加快核准新药的过程以尽可能让它们快速且安全上市；透过税负奖励及小型企业创新研究计划，鼓励私人企业在研发上的投资和小型企业的发展；促进保护智慧财权及开放生技发明与产品的国际市场；建立公共资料库，使科学家得以相互协调合作，像这样的生技业已是大学研究人员、政府及民间产业合作的全世界最佳典范之一。
This paper ’ s research on financing contract begins with enterprise contract theory , analysis the attribute of financial contract , discusses the operation and efficiency of financing contract , then studies the financial rights allocation and financial governance functions of financing contract , and this paper makes extended research on the two special forms and system environment of financing contract 本文对融资契约的研究,首先从企业契约理论开始,在分析了财务的契约属性基础上,探讨了融资契约的运行与效率,然后考察了融资契约的财权配置和财务治理功能,最后对融资契约的两种特殊形式以及融资契约的制度环境进行了拓展研究。
The reform of transfer system in china must not be confined on itself . the reform should start from the basic principle " function choosing income " , perfecting system foundation of transfer firstly which means ensuring the definition , stability and rationality of function division . then , it is possible to bring forward relevant reform suggestions 我国的转移支付改革绝对不能只局限于转移支付本身，必须从事权决定财权四川大学硕士学位论文这一基本原则出发，先完善转移支付的制度基础?保证支出职能划分的明确性、稳定性、合理性，在这个基础上才能提出相应的改革建议:合理划分财政收入;明确转移支付的目标;科学计算财政缺口;选择适当的转移支付方式实现不同的政策目标;提高转移支付计算的科学性、透明度和可预见性。
The two conceptions are used to analyse the relations between financing body , entity of financing rights , and entity of financing governance and to explore the question whether financing body is sole or multiple and the theory of financing stratification 在财权的观念基础上创新地提出“财权主体”的概念，并与“财权”概念一道作为分析工具，对财务主体与财权主体的关系、财权主体与财务治理主体的关系进行详尽的分析，进而对财务主体的一元性与多元性问题以及财务分层理论作了有益的创新性探讨。
At the begine of the paper is to analyse the intension of enterprise group , firstly , accurately define " enterprise group " , analyze its feature and the development of our counties enterprise groups ; then , combinate the feature of " group " , introduce " the group ' s financial control " , and deeply analyze the financial control theory ( including the financial control ' s development intension and target contents ) ; combinating the enterprise group ' s financial power and orgnization , i sum up the three financial control patterns which are assumpted by the enterprise group at present : administration control pattern participate control pattern and system control pattern , deeply analyze the pluses and minuses about the three control pattern and the factor which should be considered by the enterprise group when they choose the control pattern 本文从分析企业集团这一高级组织的内涵出发，首先准确地界定“企业集团”一词，分析其特征及我国企业集团的发展现状；随后，结合“集团”的特性，引入了“集团财务控制”一词，深入分析了财务控制理论(包括财务控制的演化发展过程、内涵及目标、内容) ；结合企业集团的财权及组织结构，归纳出目前企业集团在财务控制上采取的三种控制模式，即行政控制模式、参与监控模式及制度监控模式，并深入分析了以上三种模式的利弊及企业集团在选择控制模式时综合考虑的诸多因素。
The game result is mainly determined by following factors , including the advantages of shareholders , their attitudes to risks and ability to bear risks , the concentration of internal shareholding structure , the restraint of property right , the external formal and informal institutional arrangements and the distribution conditions of enterprise financial governance 其中不同的利益相关者拥有的优势、利益相关者的风险偏好及承担风险的能力、企业内部股权结构的集中程度及产权约束程度、企业外部正式与非正式制度安排和企业财务治理中财权配置状况是决定企业财务利益取向这一博弈结果的主要因素。
Drawing on the internationally adopted budgeting method , the pla reformed its budgeting form , method and content extensively , with emphasis placed on implementation of the zero - base budget method , so as to give full play to the budget ' s macro - control role and gradually establish a new budgeting pattern featuring the concentration of financial power and resources , scientific distribution of military expenditures , concrete and transparent itemization , and tight supervision and control 借鉴国际上通行的预算方法，全面改革军队预算编制形式、方法和内容，重点推行零基预算等方法，以充分发挥预算的宏观调控作用，逐步建立起财权财力集中、军费分配科学、项目具体透明、监督制约严密的预算新模式。
The last section is the exploration of countermeasure of peasants " tax burden problem . in this section , the author analyzed suggestions such as agricultural tax institution reformation , local government debt problem , education institution reformation and allocating finance and truncheon power in all levels governments , foundation of low cost government . at last , the author indicated only protecting peasants " property rights by constitution and laws , can we solve the problem clearly 正文第四部分：农民负担问题的对策探讨本部分分别从农业税制改革、地方债务问题、教育制度改革、土地产权制度改革以及转换政府职能、合理配置各级政府财权与事权、建立廉价政府等对策的现实可行性问题做了相关分析，最后指出只有通过运用宪法和法律保护公民的财产权利才能从根本上解决农民负担问题。
