摘要：T he establishment of audit system is vital for the healthy development of the capital market , and the core issue of audit system is the independence of auditing .The independent audit is an important mechanism of external corporate governance .Only by maintaining auditor independence ,can the audi-tors find and report the particular breach of contract .Therefore ,the auditor independence is the core is-sue for assuring audit quality ,fulfilling audit expectations ,and narrowing the audit expectation gap . This article will use the static game “trembling hand perfect equilibrium” which is created by Selten to analyze the factors ,such as government regulation ,CPA transforming accounting firms ,the right of changing CPA ,audit fees ,etc .,which are on the audit expectation .This research can provide a theo-retical basis for government regulation ,in order to curb the recurrence of financial cases .%审计制度的建立对资本市场的健康发展至关重要，而其核心是审计的独立性。独立审计是公司外部治理的重要组成部分，唯有保持审计独立性，注册会计师才能发现和报告特定的违约行为。因此，保证审计质量、满足审计期望、缩小审计期望差距的核心是审计的独立性。运用泽尔腾“颤抖手精炼均衡”的静态博弈对审计博弈过程中政府监管、公司改聘权、审计收费等影响注册会计师独立性的因素进行博弈分析，为政府监管、市场选择提供理论依据，以此遏制财务造假案件的再次发生。
摘要：The establishment of digital cultural resources is a strategic link of national cultural construc-tion in the Internet Age .By searching the keyword “cultural resources” on CNKI ,there are 2116 sam-ples of Chinese academic literatures in cultural resources .According to the statistic research standards of Chinese academic literature in cultural resources ,this paper investigates the development of China's cultural resource academic research during 1985 to 2012 ,and obtains the statistical findings such as tem-poral distribution ,first author literature contribution distribution ,research institution distribution and research orientation distribution ,etc .According to the statistical analysis ,the research on“cultural re-source” academic literatures is focused on case study of cultural resources within the region ;digital cul-tural resources research is on a smaller scale .Academic research about cultural resources focuses on two points :one is that the completeness of the cultural resource systematic framework is the fundamental scientific issue of the academic study of cultural resources ;and the other is that the construction of digit-al cultural resources will certainly become the research frontier and the strategic commanding grand of relevant studies .%数字文化资源构建是互联网络时代国家文化建设的战略环节，以“文化资源”为关键词，检索中国知网，得到文化资源中文学术文献样本2116篇。通过考察1985-2012年中国文化资源学术研究的发展状况，获得文化资源学术文献的时间分布、第一作者文献发表规模分布、研究机构贡献规模分布、研究方向分布等的统计结论。统计分析显示，“文化资源”学术文献的研究方向集中于地域文化资源个案研究；数字文化资源研究规模较少。文化资源研学术研究的优先方向有二，一是文化资源体系框架的完备性结构是基础性科学问题，二是数字文化资源构建必将成为科学前沿和战略制高点。
摘要：宋代存在着两种不同的高利贷思想，一派主张“利出一孔”，认为官府应该控制高利贷；另一派主张“贫富相资”，认为高利贷是“贫富相资”的表现，政府对高利贷应采取自由放任的政策。王安石变法前后两派主张形成针锋相对的对立局面。南宋时，占据主流地位的高利贷思想是“贫富相资”。%In Song Dynasty ,there were two different usury thoughts .One side held the view that “prof-its go out one hole” .They believed that the government should control the lending .The other side held the view---“the poor and the rich aid each other ,and meanw hile the government does not interfere them” .They believed that the government should take laissez-faire policy of usury .Both sides came into confrontation around Reform of Wang An-shi .In the Southern Song Dynasty ,the laissez-faire thought occupied the main stream position .
摘要：明代的内府刻书是明代官府刻书的杰出代表，以往学者大多以为司礼监经厂就是内府刻书的唯一机构，偶有持论不同者，亦语焉不详，没有对内府刻书的具体承刻机构进行系统考究。根据《明实录》及内府刻本等一手资料考察，明代内府刻书除了司礼监经厂之外，在中央，尚有工部、礼部、秘书监、内官监等机构，在地方，则有寺庙和地方书坊。据此提出，明代内府刻书是皇家的刻书，受皇帝敕命刊刻是这一版本类型的本质特征。%The Woodcut Print by Imperial was an outstanding representative of those published by the central government in Ming Dynasty .Most of the former scholars believed Sili Jian as the only institu-tion of the Woodcut Print by Imperial ;some held different opinions ,which were not recorded ,and didn't study the specific institutions systematically .According to the“Ming Dynasty”and the first-hand information ,this paper argues that besides the Sili Jian ,the woodcut print by imperial institutions in the Ming Dynasty include the Ministry of Works ,Ministry of Rites ,the Secretary and the official of the Ministry in the central government .In the local government ,the institutions include temples and book-stores .The paper concludes that the woodcut print by imperial is the publishing activities by the central government and ordered by the emperor .
摘要：In the dialects in South Hebei Province ,the counterpart of the modal word 着呢in Putonghua is pronounced as [tεlε] ,[tllei] ,etc .Although the syntactic distribution and expressive function have similarities with those in Putonghua ,they have the characteristics of their ow n .For example ,some in-gredients can be added between 着and呢;the range of the syntactic distribution is greater than Putong-hua;“adjective/adjectival words+着呢” can be used as attributive ;“adjective/adjectival words+着呢”can be used to form interrogative sentence ;there is “adjective+多着呢” structure in the dialects ,etc . To research into 着呢in the dialects in South Hebei Province is of certain significance to have an overall understanding of the characteristic of 着呢in Chinese and the relation between the two kinds of 着呢 .%冀南方言中与共同语语气词“着呢”对应成分的语音形式是[t贷l贷]、[t待lei ]等；其句法分布和表达功能与共同语既有相同的一面，又有自己的特点：“着”和“呢”之间可以加进一些成分；句法分布范围大于民族共同语；“形/形容词性词语＋着呢”可以作定语；“形/形容词性词语＋着呢”可以构成疑问句；方言中存在“形＋多着呢”结构，等等。调查研究冀南方言的“着呢”，对全面认识汉语“着呢”的特点和两类“着呢”的关系等都有一定的意义。
摘要：以科技语篇为研究对象，研究了背景知识、二语水平和局部连贯类型对二语语篇理解和重读过程的影响。实验结果表明，在二语水平较差的情况下，背景知识不总是促进二语语篇理解；二语水平越高，语篇理解能力越强；局部连贯类型影响二语阅读理解结果；因果关系相对于时间和嵌套关系更能促进连贯表征的建立。首次阅读结果和局部关系类型会影响重读过程中认知资源的分配，认知主体在重读过程中会加强和改善初次理解结果。%This paper constitutes to research the effect of the background knowledge ,2nd language level and local coherence types to the 2nd language scientific text comprehension and rereading processes .The results have elaborated that the background knowledge does not evidently facilitate the reading compre-hension in 2nd language .In the present experience ,the effect of the 2nd language level and local coher-ence types to 2nd language text reading comprehension are significant .Compared to timely-organized and overlapped cognitive invariants ,the causality facilitates much more the construction of local coher-ence .T he results of the 1st reading have influences on the distribution of the cognitive sources during the rereading and the cognitive agents contribute little efforts to supervising the comprehended contents and much more efforts to the non-comprehended contents during the first reading .
摘要：Over the recent years ,the cultural creative industry has been playing an increasingly important role in our country's GDP .However ,at the early stage of development ,with the limit of difficult as-sessment for intangible assets ,cultural creative companies couldn't find a good way to finance in domes-tic market ,which to some extents contributes that they marched into the overseas market for financing . Then many of them went for IPOs successfully .But after that ,several small-cap stock companies came across a chilly reception in the marketplace ,a slow reaction of liquidity of assets and then difficulty in fi-nancing .In this paper ,based on the analysis of overseas listed companies of Beijing cultural creative in-dustry ,it will research further on the capital structure's current situation and characteristics ,and ana-lyze the reasons and necessity of overseas financing ,and propose relative suggestions .%近年来文化创意产业对我国GDP产值的贡献日益显著，然而由于产业内无形资产较难评估，文化创意企业在发展初期就很难从国内市场融资，这在一定程度上促使我国文化创意企业纷纷进军海外市场，目前已有数十家文化创意企业在境外资本市场成功上市。不过较多文化创意企业在赴美上市后，尤其是小盘股公司，在上市后多受到市场冷遇，资产流动性变差，后续融资变得越来越困难。将基于北京市文化创意产业境外上市公司的研究数据，来分析产业内境外上市融资公司的资本结构的特点及存在的问题，进而提出相应的政策建议。
摘要：大众传媒作为信息传播的载体，是政府新闻发布制度形成的关键要素。通过研究美国媒介与政府新闻发布制度发展进程之间的相互关系，从媒介经济、媒介形态以及媒介与政治的相互关系等角度分析大众传媒对政府新闻发布制度的影响。%Mass media as a carrier of information communication is the key element in the formation of government news release system .This paper reviews the interaction between USA media and develop-ment process of government new s release system ,and analyses the impact of mass media on government news release system from the perspective of media economy ,media form and the mutual relation be-tween media and politics .
摘要：Yongzhou and ShaoZhou are located in an outlying district in Song Dynasty ;compared with the Tang dynasty ,in these two places ,population was grow th ,land resources was developed ,and grain yield was increased ,which reflects the agricultural economic development in Song Dynasty .The proverb“Yongzhou is the finest and Shaozhou is the second ,they are two famous prefectures in southern of Hu-nan” was recorded by Yang Wanli .This proverb embodies Yongzhou and Shaozhou in the leading posi-tion in the regional economic development in Song Dynasty of Hunan .%永州和邵州地处宋代西南部的边远地区，与唐朝时期相比，宋代永州和邵州人口得到增长，土地资源得到开发，粮食总量增加，体现了农业经济的迅速发展。“湘南名郡，旧称甲永乙邵”一说出自杨万里为永州知州张奭所作行状，是永州、邵州在荆湖南路区域农业经济发展中处于领先地位的体现。
摘要：During the late middle ages to the early modern period ,there were traditions of parental sup-port around the England country .Although there were a variety of support needs of situation ,general-ly ,people would make the content of the terms and amount clearly in the form of contract .It can safe-guard the rights of dependents ,also be easy to solve the disputes .Contrast to the methods that relied on blood kinship and social moral supervision by public opinion ,this approach can be more effective to the protection of the rights of the old man on the support .%从中世纪晚期至近代早期，英国各地都有自己约定俗成的赡养传统。虽然赡养需求的产生有多种情况，但一般都以契约形式将赡养的内容条款和数额明确下来。这样既可以确保受赡养者的权利，也易于解决赡养纠纷。比起单纯依靠血缘亲情和社会道德舆论监督，这一作法能更有效力地保障老人受赡养的权利。
摘要：Zhan Ying is a famous contemporary expert in the research of Long Xue (Dragon-ology ) in China .In the 1980s ,the Research Circle carried out a big discussion about the theory of Ding Shi of Wen Xin Diao Long (Dragon Carving and Literary Mind) ,where Zhan Ying first proposed that the the-ory of Ding Shi by Liu Xie had derived from Military Science of Sun Tzu .He demonstrates the original relations from the following aspects :the Shi Theory has Ding or not ,the unity of the various styles and how to Ding Shi .The discussion about the Shi Theory contains obvious dialectical thought .%詹锳先生是我国当代著名的龙学研究专家。20世纪80年代，在研究界关于《文心雕龙·定势》篇的大讨论中，他首次提出刘勰之“势”论源自《孙子兵法》，且分别从“势”有定而无定、“风格多样化的统一”以及如何定“势”等三方面阐述这种渊源关系。其论“势”的辩证思想特色非常明显。
摘要：Since reform and opening-up ,the income gap enlarges continually in Hebei province ,which is shown in the following aspects :urban-rural income gap ,regional income gap ,industry income gap ,and the income gap within towns and within rural areas .Income inequality directly affects the further eco-nomic development of our province ,which arising from reasonable factors associated with the particular stage of the reform ,also from market imperfections .Therefore ,narrowing the income gap ,the main task is to promote market-oriented reforms to perfect the market mechanism .%改革开放以来，我省居民收入差距不断扩大，表现在城乡之间、地区之间、行业之间、城镇内部和农村内部居民收入差距等方面。收入差距扩大直接影响到我省经济的进一步发展。导致收入差距扩大的原因既有与特定改革阶段相应的合理性因素，也有各种市场机制不完善所带来的不公平因素。缩小居民收入差距，主要任务是推进各项制度改革，以完善市场机制。
摘要：在文献梳理以及专家访谈的基础上对森林生态旅游资源开发的影响因素进行研究，并形成了森林生态旅游资源开发影响因素问卷，然后以问卷调查的形式考察了森林生态旅游资源开发相关行业从业人员对各影响因素重要程度的评判，最终通过数据分析得出问卷所涵盖的所有问题均对森林生态旅游资源的开发产生比较重要的影响。这其中，景观资源独特性、交通可达性、品牌形象、旅游服务企业质量、配套设施完备性以及投资者的投资主题等因素对森林生态旅游资源的开发具有非常重要的影响，应该在开发中对这些因素加以重视。虽然不同类别的答卷者对个别具体影响因素的重要程度的判断显示出较明显的差异，但这些差异的存在基本上都是由于不同的分组情况而造成的。%T his paper researches the influencing factors of the forest Eco-tourism resources development on the basis of summarizing literatures and interview with specialists in the relevant field ,and forms a questionnaire of the influencing factors .After that ,this paper researches the judgments of the related practitioners from the relevant industries ,and finally leads to the conclusion through data analysis that all the factors of the questionnaire played important roles to the developing of the forest eco-tourism re-sources .This paper holds the opinion that there are several influencing factors which might be very im-portant to develop the forest eco-tourism resources ,such as the unique of landscape resources ,transpor-tation accessibility ,brand image ,quality of tourism services ,the supporting facilities ,and the invest-ment orientation of the investors ,so people should pay more attention to these factors w hen developing the forest eco-tourism resources .Although the judgments from different groups of respondents on some specific influencing factors are different obviously ,these differences are basically caused due to different groupings .
摘要：Newly established undergraduates colleges face many problems and difficulties ,for they are in transition period and a complete and educational environment has not been formed .So these colleges should realize the important role of construction of campus culture ,make the w hole plan for it according to the campus reality and situation ,cultivate the university spirit ,establish the common wishes ,im-prove the rules construction ,use the join forces based on all staff ,then push forward the campus culture establishment .%新建本科院校正处在转型与过渡期，尚未形成全面的、具有教育功能的育人环境，在校园文化建设上仍面临许多问题与困难。新建本科院校要在学校发展的过程中，提高对校园文化建设的重要作用的认识，并根据校园文化建设存在的各种情况和问题，结合学校实际，研制学校文化总体方案，培养大学精神，建立共同愿景，加强制度建设，并以全员参与为基石，形成校园文化建设的合力，推动校园文化建设。
摘要：Justice is not only the basic value of a country's political system ,but also the important factor of a healthy functioning society .T he main theme of modern politics is to seek a reasonable and fair insti-tutional arrangement through the institutionalized design .In terms of its nature and characteristics ,the socialist political system with Chinese characteristics reflects the essential attributes and the inherent re-quirements of socialist justice by its unique structural function and operational mechanism with Chinese characteristics .%公正不仅是一个国家政治制度设计的价值基础，同时也是社会进行良性运转的重要因素。通过制度化的设计进而寻求合理公正的制度化安排是近现代政治的主旋律。中国特色社会主义政治制度就其自身的性质和特点而言，其独具中国特色的结构功能和运行机制，体现了社会主义公正的本质属性和内在要求。
摘要：Based on the section title of Yanshan County of Hebei Province in late Qing Dynasty ,through illustrating the basic conditions ,such as the quantity ,the collected land types and main characteristics of the problem ,this paper discusses the rural land circulation in Hebei ,in order to reflect the social sta-tus of rural Hebei at that time .%以河北省盐山县晚清民初部分地契为样本，通过对所收集地契的数量、类别等基本状况及主要特征的论述，进而对河北农村土地流转问题进行探讨，以期反映当时河北农村社会状况。
摘要：《文心雕龙》中宗经是宗五经，不同文体本源于不同经典，实际上是按照五经内容将全部文章划分为论道说理、抒情言志、记人记事、记言、表达意旨等，进一步概括，对应于今天的学问文章、应用文章和文学作品三类文体。文体分类研究有助于在文体共性认识基础上揭示其特性。按照这三类文体整合刘勰的三曹论，阐明他所揭橥的文学特性：以情志为主，以正情性为目的，以特殊方式说理。%Following the classical is to follow the five classical in Wenxindiaolong .Different literary forms originate from different classical .In fact ,all of articles are divided into five types :commenting truth ,the lyric ,w riting notes ,w riting language ,and expressing ideal ,w hich are corresponded to learn-ing articles ,applicative articles and literary articles .Study on the style classification contributes to re-vealing the style's characters based on learning its common character .According to these styles and Liuxie's critism about Three Caos ,this article expounds the literary character which he revealed :focusing on the emotion and ideal ,the purpose of controlling emotion and ideal ,and the special form of reasoning .
摘要：This paper uses the BC2 model and DEA-Malmquist model to check the investment effect of the industrial pollution control in Beijing Tianjin and Hebei area .It reflects that from the efficiency of the product control ,the ratio of the input and output of the industrial pollution control investment effi-ciency in Beijing and Tianjin is unreasonable ,the fund utilization rate of the industrial pollution control is low ,and the investment of the pollution control is redundant .While the pollution removal efficiency in Hebei is relatively high ;from the pure technical efficiency and scale efficiency ,the investment scale inefficiency is the main reason w hy the investment efficiency in Beijing is not high ,and the pure techni-cal efficiency and scale efficiency of Tianjin are at a low level .Comparatively ,the pure technical efficien-cy to make full use of the existing technology to improve of industrial pollution control in Hebei is rela-tively effective ,so we need to strengthen the investment of the industrial pollution control in Hebei province .%运用BC2模型与DEA -M almquist模型对京津冀区域工业污染治理投资效应进行检验：从工业污染治理投资综合效率看，京津在工业污染治理投资方面可能存在投入、产出比不合理，工业污染治理资金利用率低，污染治理投资存在冗余等问题，而河北工业污染治理投资的污染排放去除效率相对较高；从影响治污投资综合效率的纯技术效率与规模效率来看，北京投资规模效率无效是制约其投资综合效率不高的主因，天津的纯技术效率与规模效率均处在较低水平，而河北充分利用现有技术提高工业污染治理的纯技术效率实现相对有效，因此需要重点加强对河北省工业污染治理的投资力度。
摘要：通过对我国农村养老社会保障制度在社会救助时期、计划经济时期、经济转轨时期及1992年后不同发展时期的分析，指出各时期农村养老社会保障制度样态表现特征，通过对其反思总结，以期对新型农村养老保险制度起到一定的指导和借鉴作用。%This paper analyses the characteristics of China’s Rural Pension System in different periods . T hese periods include the social assistance period ,the planned economy period ,the economic transition period and various developing periods after 1992 .This analysis will play a guiding and referent role to China's rural pension system .
摘要：Hebei province is a big province with cultural resources ,intangible material cultural heritage is rich ;if the Hebei province wants to be a cultural province ,we must use the intangible material cultural heritage by scientific and protective development .Integration of the the Hebei intangible material cultur-al resources should be combined with the market and industry due to the formation of industrial cluster . At the same time ,to develop the intangible cultural heritage items of cultural content deeply ,we should pay attention to the spread and popularization ,strengthen and upgrade the brand and image of intangible cultural heritage ,accomplish the purpose of protection and development ,and awoid overdevelopment .%河北省是文化大省，非物质文化遗产资源丰富，要实现由文化资源大省向文化强省的跨越，必须科学保护、开发、利用非物质文化遗产。整合省内传统手工艺类非物质文化遗产资源，需要以政策法规为根本保护手段，将非物质文化遗产保护工作与市场、产业相结合，形成产业集群。同时，要深入开掘非物质文化遗产项目的文化内涵，注重非物质文化遗产的传播与推广，强化与提升非物质文化遗产项目品牌与形象，坚持“活态化”可持续发展原则，做到保护与开发并重，杜绝过度开发。