The rules , regulations , and government policies all attach much importance to the raise of the values and assets but little to the loss and waste of the human resources 究其原因，在于二十多年的国有企业改革一直没有走出“见物不见人”的思维误区，各种法律法规以及政府职能部门的行为，都是强调国有资产的保值增值，而忽略甚至根本无视人力资本的流失、浪费。
2.
As to the question about the criminal legal object , the convicts but not the crimes became the problem that criminal judicial organization has to face up with . the traditional criminal judicature has a chroni c illness that it concerns only crimes and neglects criminals , so it can only ensure an objective external justice of same treatments to same actions and suiting punishments to crimes , but ca n ' t fully reflect the criminals " all kinds of complex subjective elements to make the application of criminal law the most appropriate crime controlling method . accordingly , the individualization of criminal law because of the focus of people ' s concern 在刑事法的对象问题上，犯罪人而非犯罪行为成为了国家刑事司法系统所要面对的课题，传统的刑事司法存在着“见物不见人”的痼疾，因此只能保证同样行为同样对待、 “罪刑相适应”的客观的、外在的公平，却不能把犯罪人的各种复杂的主观因素充分地反映出来，使得刑事法的运作能够成为最佳的犯罪控制手段，因此，刑事法的个别化开始成为人们关注的焦点。
3.
The inner and self control of human being are more effective than any other outer control , so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation . with the coordination and guidance as the main aim , internal equilibrium system introduces motivation and implies " motivation & restraint " , it is suggested that the practical internal equilibrium system should be established on the basis of inve stors , managers and common employees and perfect corporate governance system . in addition , the paper concerns some points in implementation of internal equilibrium , such as how to reform the mode of current accounting system , how to extend the function of internal audit and how to motivate human behavior through budget management 其新颖之处为解决当前企业面临最大问题“搭便车”和“代理成本”问题，提供了设计思路：以激励机制为核心，在制度基础上实现“激励相容” ，以“市场链”为纽带的业务流程再造，把人的管理与财和物的管理结合起来；最后本文论述了内部制衡的实施是新经济时代的要求，在实施中关注的问题：变革现行会计“见物不见人”的核算模式、扩大内部审计职能、提高预算管理的激励作用等。
