The task of the first phase is to introduce the system of independent directors and complete the system of supervisory committee at the same time on the basis of our own national situation in order to make the two systems coexist complementally 本文在全面分析了两种监督制度的理论和实践问题之后,主张:第一阶段,立足于本国实际国情,引进独立董事制度,同时继续完善监事会制度,从而实现二者并存互补。
2.
The basis of ar model was complementally introduced in chapter 3 and through which different ar curves for several types of application purposes were suggested . another constituent of ar model , operations of ear and aar were defined based on a simple occupant counting and ar curves 论文第三章建立了烦恼率模型，同时也给出了适用于不同使用场合的烦恼率曲线，并在烦恼率曲线的基础上定义了烦恼率期望值和烦恼率平均值运算。
3.
This paper tries to have some innovations in the following aspects : ( 1 ) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system ; ( 2 ) it ' s innovation in system to impel the rising of income tax in developed counties , which is a good example for us to learn from in the optimization of our tax structure ; ( 3 ) the main function of turnover and income tax should be separated according to their characters ; ( 4 ) the reforms in turnover and income tax should be taken simultaneously , congenially and complementally , although the former will be more progressive while the later more abrupt ; ( 5 ) the essential function of tax is to raise revenue , but its fair - promoting effect is much more obvious in disbursing than in collecting 本文力求在以下几个方面有所创新： ( 1 )认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够； ( 2 )认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新； ( 3 )提出根据各个税种的特性，流转税和所得税的主要功能应有所分工； ( 4 )流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补； ( 5 )提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。
4.
The author investigated the community of grasshoppers in changbai mountain area during the period of july to september 2001 , complementally collected specimen and systematically collected and measured environmental factors from july to october in the following year , and consulted to specimen collected by fengling zhang and yanlong - yang in 1979 , 1980 and 1981 . by analyzing and classifying the data of five years , the author analyzed the community construction and ecological adaptability of the grasshoppers in the area . the main aspects dealing with the grasshoppers are as follows : ( 1 ) the community construction and faunal geographical elements ; ( 2 ) characteristics of their ecological distribution ; ( 3 ) vertical distribution of grasshoppers in the northern slop ; ( 4 ) the relationship between environmental factors and differences in shape of grasshoppers in different vertical belt of northern slop , etc . in terms of faunal geographical elements of grasshopper communities , 48 species of grasshopper were recorded , belonging to 31 genera , 7 families 本文作者于2001年7 9月间系统地调查了长白山地区的蝗虫，并于2002年的7月到10月间对标本进行了补充采集，并对环境因子数据进行了系统的测量和收集，同时参考张凤岭、杨彦龙先生1979 、 1980和1981三年采集的标本，通过对标本的鉴定和整理，采用五年的野外工作数据，对长白山地区蝗虫群落结构及生态适应特性进行了研究，主要研究内容包括：蝗虫的群落结构及区系地理成分；蝗虫生态分布特点；保护区北坡蝗虫垂直分布及不同垂直带内蝗虫的形态差异和环境因子之间的关系等方面内容。
5.
Then the author pointed out the disadvantages of this unbalanced tax revenue system and the necessity of its reform from both domestic and international requirements . after investigating the evolving of tax systems in the world and the rising of income tax in developed countries , the author suggested the way to optimizing chinese tax revenue structure is to set up a two - main - body tax system with turnover tax and income tax . the conceived outline is to augment the incom e taxation , to adjust the comparative proportion between turnover tax and income tax , and hence to change the distorted tax system and set up a two - main - body one , in which turnover tax and income tax can function congenially and complementally 在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。
