北美作业代写：Chinese and western attitudes towards face differ

下面为大家整理一篇优秀的paper代写范文- Chinese and western attitudes towards face differ，供大家参考学习，这篇论文讨论了中西方面子观差异。在跨文化交际中，面子是十分重要的部分，而不同的国家有着不同的面子观。中国的面子文化由来已久，面子在礼貌中是很重要的一部分。在日常交际中，中国人通常会用自己的面子挽回他人的面子。因此，中国人的思维方式更倾向于集体主义。对于西方人而言，在日常交际中西方人也会考虑到别人的面子。当你陷入困境后，他们会十分关心你，并尽他们所能帮助你度过困难，所以西方人也有很多方式来挽回他们的面子。

With the development of world economy and culture, people all over the world are closely connected. As a result of the integration of the world economy, transnational corporations exist all over the world. The employees of these companies have different cultural backgrounds, which leads to cross-cultural communication. When Chinese communicate with westerners, westerners feel uncomfortable when talking about personal matters, which threatens their face. Only when we encounter this situation will we realize the importance of "face" and some intercultural communication skills.

There is no faceless communication in the world. No matter in China or western countries, we need face in our daily communication, and we will do our best to maintain it. Chinese people are mostly modest, they are friendly to others to protect their face. However, in western communication, they usually point out other people's mistakes in public places and try to save face by telling jokes. They think it is an effective way to maintain face.

It is necessary to understand the concept of face and the skills of intercultural communication. In 1944, hu xianjin, a Chinese anthropologist, proposed her concept of face, which she believed represented social status. Chinese people usually maintain face by strengthening their reputation in public. For example, when a Chinese businessman suddenly goes bankrupt, he will feel frustrated and unwilling to show his face, thinking that he has no face. However, American sociologist goffman thinks that face is the positive social value that people obtain through social communication, and it is only a personal expression.

Successful cross-cultural communication is becoming more and more important in management. Unsuccessful communication may bring conflicts. In cross-cultural communication, face is a very important part, but different countries have different views on face. If we want to communicate with people successfully, it is very necessary to understand the concept of face in different countries. Therefore, "face" cannot be ignored in communication, and it is very necessary to analyze the "face view" of different countries in cross-cultural communication.

This paper will analyze Chinese and western views on face from politeness, the way of saving face and the way of thinking. Before we analyze these three parts, we must first understand what the concept of face is.

China's face culture has a long history. Influenced by Chinese culture, Chinese people have their own understanding of their own face, and they advocate modesty and harmony. Politeness is a symbol of human civilization, a tool to maintain human harmony, and a common phenomenon in all social groups. Everyone wants to make others aware of what he has done, which is what people call face. Therefore, face is an important part of politeness, and different countries have different face theories, knowing that these differences are very helpful to successful cross-cultural communication. Politeness is a necessary quality for Chinese people. They think that if people treat others with courtesy, they will also be respected by others. Chinese people likes to care for others, in our daily life and even their families, because they think it can maintain their face, in Chinese culture, politeness and face inseparable.

In daily communication, Chinese people usually use their own face to save others' face. The Chinese maintain a positive face, be it relatives or friends. First of all, Chinese people will redeem themselves by apologizing. Secondly, the Chinese people will protect the face of both sides through honorific language. However, if we say something that threatens the face of others, we will choose the words of praise to save face and then point out their problems. When it comes to strangers, Chinese people praise him as a sign of respect. Chinese people are modest, but if someone threatens their face, they will make them lose face and save their face.

Influenced by China's 5,000-year-old culture, Chinese people have developed a way of thinking for others. Traditional Chinese culture emphasizes the unity of man and nature and the harmonious relationship between man and man. They consider the union of man and nature to be the highest. Ancient philosophers believed that the world was a whole and indivisible. Therefore, the Chinese way of thinking is more inclined to collectivism. At the same time, the Chinese way of thinking is more implicit. For example, teachers in China praise their children before pointing out their shortcomings when meeting their parents, which they believe can not only maintain the face of parents and students, but also point out the key points. Chinese people attach great importance to others' feelings, so they are always protecting others' face. Because of the collectivist way of thinking, Chinese people often praise others. Under the influence of Chinese traditional culture, Chinese people have formed the habit of keeping face, and they will do their best to maintain face. Because they believe in god and believe in themselves, they don't try to hurt others in order to have a harmonious relationship.

For westerners, they never go to meddle in other people's choices and decisions, in the same way, they don't like to be involved in their private affairs, they believe that respect the privacy of others is a kind of the embodiment of politeness. From the western point of view, individualism is very important. Unlike Chinese culture, words like "be careful" can make them feel uncomfortable and make them lose face. Westerners show respect by giving you enough space to avoid inconveniences.

Westerners also consider other people's face in their daily communication. At the same time, to avoid losing face, they are independent and free. First of all, in western countries, they will call someone by their first name, except on formal occasions. If they make a mistake, they will also apologize directly. In formal and informal situations, after a formal introduction, they usually say, "if you can, just call me Tom." Secondly, they will be very direct to their relatives or friends, and will point out their mistakes directly. But sometimes, westerners also use implicit ways to save face, such as using implicit language or vague language. They also think jokes can be used to create a happy atmosphere to save face. Moreover, when you perform well, they will not hesitate to praise your words to protect your face. When you're in trouble, they'll take care of you and do everything they can to help you through it. So we can see that westerners also have many ways to save their face.

Influenced by western culture, westerners are rigorous and rational. Their way of thinking can be divided into three parts: analytical thinking, logical thinking and opposite thinking.

Westerners are good at finding problems and solving problems. They try to start with parts and think about the whole. From special to universal, this is analytical thinking. In the eyes of westerners, individualism and independence are the key to solving problems. So they don't like other people interfering, they think it's impolite to interfere in their personal affairs, whether it's formal or informal.

Westerners are also good at logical analysis, which we call abstract thinking. They are good at using abstract thinking to describe concrete affairs. Before making a decision, they often consider the pros and cons for a long time. Therefore, when solving problems, they are rigorous and rational, and will use their logical thinking to solve problems, while negative face is also important to them.

In ancient times, westerners divided the universe into two parts: god and man. According to the original sin, they tried to conquer nature. They believed that everything in the universe has two opposite sides. Therefore, although the separation from thinking mode makes them prefer the separation of thinking mode. So unlike Chinese people, when communicating with others, they pay more attention to individualism and protect their negative face.

Face is a ubiquitous social phenomenon. To explore face in different cultural contexts can help us avoid conflicts in communication. It can also deepen our understanding of each other. The concept of face is closely related to social relations and culture. The Chinese concept of face reflects collectivist values, while the western concept of face reflects individualistic values. Different manners of politeness reflect different cultures. It is very important to master the concept of face in communication. Therefore, we should not ignore the face-saving expressions in communication. As a foreign language learner, we should not only learn language knowledge, but also pay attention to cultural knowledge, so that we can communicate with people from different cultural backgrounds without hindrance. By mastering cultural knowledge, we can not only maintain the face of ourselves and others, but also communicate without conflict. Due to the different view of face, it reflects the different social relations, culture and way of thinking between China and western countries. Therefore, it is necessary to study the different views of face between China and the west, which can provide a guideline for the communication between China and the west in the future.

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作业代写：The religious culture of Spanish architecture

下面为大家整理一篇优秀的essay代写范文- The religious culture of Spanish architecture，供大家参考学习，这篇论文讨论了西班牙建筑的宗教文化。西班牙的历史十分独特，几千年来不同种族在这片土地上留下了旖旎的宗教文化遗产，在西班牙，几种宗教文化相互渗透和融合，致使西班牙形成了多元而又神秘的建筑文化。宗教建筑，是有灵魂的建筑，它除了融合了其背后的历史故事之外，亦展现了统治者的崇高信仰，而西班牙的宗教建筑就是西班牙宗教历史变迁的舞台。

Throughout the history of architecture, we have never seen an independent "Spanish style" among various classical architectural styles. But Spain's history is unique, different ethnic groups for thousands of years left on this land of religious and cultural heritage, in Spain, several religious culture mutual infiltration and fusion, the Spain formed the mysterious and pluralistic architectural culture. Through the introduction and analysis of several typical buildings in Spain and the combination of the historical background and religious culture of the architecture, this paper presents the readers with the religious culture of Spanish architecture.

Hugo, the great French writer, once said, "there is no important thought of man that cannot be written on stone by the art of architecture." As a country with a strong religious tradition, Spain enjoys worldwide reputation for its architectural art. And we as Spanish professional students, in the study of two years of Spanish culture, we recognize the charm of Spanish culture, which caused our great attention is Spain's architectural culture, the Spanish construction has its own style, but this is the characteristic of it. Spain's history and the geography position is very unique, behind its ancient architecture development and its history, religion must be linked together, this paper is intended to explore the Spanish construction of religious culture.

Islam and its architectural features. Islam is one of the world's religions, along with Buddhism and Christianity, it is called the world's three major religions. In the 7th century, Mohammed, a mecca, first rose on the Arabian peninsula, meaning "obedience" and "peace". People who believe in Islam are collectively called "muslims".

In the 8th century, the moors who invaded Spain built a fortress in what is now the square of saint Nicholas, marking the beginning of the era when the moors ruled granada. A.D. 1002 to 1031, the decline of cordoba caliphs kingdom caused many independent Muslim countries, including the qi dynasty established the kingdom of granada, reed of the dynasty ruled from 1010 to 1090. Under the regime, granada developed and maintained the caliphate's artistic achievements.

The alhambra palace is located in a small hill in granada surrounded by a winding, undulating redstone wall, also known as the red castle. The palace of alhambra was built by the ruler of the nasir dynasty, Mohammed I. Although it has been repaired several times, it still has a very typical islamic architectural style. There are four main atrium in the palace of alhambra: the myrtle atrium, the lions atrium, the dahala atrium and Halley atrium. The "embassy hall" in the palace of alhambra is the most famous, located in myrtle palace. It is the largest and most luxurious hall in the palace, where Sudan meets foreign guests. The intricate patterns on the walls are based on natural elements such as shells, flowers and stars. Islamic architecture has a unique tradition of decorative patterns. Legend has it that during his lifetime, the prophet muhammad believed that painting portraits was an act of the devil. Just like this, the decoration patterns of mosque buildings are not allowed to use animal patterns, but only the patterns of plants or words.

In this magnificent elegant Arab palace, these used as decorative art design is roughly can be divided into three types: one is flowers and plants pattern, give priority to with flower, leaf, column, winding out numerous design, pattern regularly and pay attention to symmetry. Two is geometric figure, have circular, ripple shape, polygon to wait, or single use or a few kinds apply to. There is also a pattern of flowers and plants in the collection pattern, which is also very standard. The third is to make lace decoration with Arabic numerals, which is different from the rules and symmetry of plant figures and collective figures. Curved alphabetic strokes can not only be arranged neatly, but also be rich in change, giving people a sense of movement. Therefore, the decorative pattern is not only a fine work of Arabic calligraphy, but also a fine work of lace pattern art.

Several of the great stylistic features of islamic gardens are perfectly embodied in the alhambra palace. In this unique architectural complex integrating castle, residence and king city, people can see that islamic art and architecture are exquisite, rich and subtle to the extreme.

Christianity is a monotheistic religion that believes in the core values of Jesus Christ, the Lord god and the holy spirit.

There are three kinds of Christian architecture: Roman, Byzantine and gothic. The religious architecture is one of the world's largest gothic church, gothic spire is the feature of high, in the design using cross arch, fly coupons, slender columns, combined with a stained glass window, make the church produces a strong religious atmosphere. Gothic architecture exquisite, publicity, full of heroism. It is impossible to avoid medieval Christian philosophy to talk about gothic architecture. There is no gothic architecture art independent of the essence of Christianity.

The city of seville was built in 43 BC. It was occupied by the Romans, the visigoths and the arabs. A Moorish tribe established an independent kingdom there in the 11th century. In 1248, the city became prosperous when fernando iii, king of castile, captured it in the "war of light and healing" and drove out the moors. In 1492, after Columbus discovered the American continent, there was an Indian archipelago trading house, which monopolized Spain's overseas trade. The house of exchange moved to cadiz in 1717 and has been in decline since the 18th century.

The seville cathedral was built during the Arab cultural boom. In 711, the moors invaded Spain and began the 500-year rule of Spain by the Moorish. Seville, on the other hand, became an important center for Muslim activities in Andalusia. In 1184, the arabs began today in sevilla cathedral built on the base of the mosque, completed in 1198, was the Muslim pilgrimage shrines, once in the islamic culture flourish.

Sevilla cathedral is in the middle ages of the world's largest churches, it has been a Christian world as the biggest religious buildings, and the Vatican's st Peter's cathedral, London and st Paul's cathedral known as the world's three cathedral.

The structure of the cathedral has three characteristics: the rib frame is the bearing member of the vault; The use of independent flying buttress makes the whole building filled with sacredness and solemnity; Use the coupon to adjust the coupon Angle, there is an upward trend. From the outside, it can be seen that its high and pointed top has the saying of "the symbol of the resurrection of Christ".

Cathedral after many renovation and decoration, in addition to the local details, now it's hard to see from the appearance of the mosque's original appearance, this is a typical Spanish expansion of Christianity after its lost faith and the will. The solemn gothic architecture serves the faith everywhere, and the islamic architecture seen at a glance declares the glorious people who once occupied it. It has been hollowed out by catholics in the heart of Islam, and served as a Catholic saint. The transformation and integration of architectural style reflects the conflict between faith and culture.

Architecture is a symbol of culture and a frozen art. Architecture embodies culture on the material level. Spain has a long history. For a long time, it has been ruled by different rulers. In order to show the superiority of its religion, the rulers have repeatedly damaged and rebuilt it. Therefore, the influence of religion on Spain has never been cut off since ancient times. The history of Spain is also a religious history, which is deeply involved in all aspects of Spanish social life. After several mixed successively invasion, Spain in a variety of culture, a variety of religious baptism communion and the form is different from the unique cultural characteristics of either party, and these wonderful fusion of religious culture, also a variety of different styles in Spanish buildings reflect incisively and vividly. Both architecture and culture have the essence of expressing their cultural spirit. In Spain, various religions and cultures intersect to form a beautiful landscape. Religious architecture, however, is a spiritual architecture, which not only integrates the historical stories behind it, but also shows the noble faith of the ruler. People use their great wisdom and imagination, to show the one specific knowledge of construction entities, in addition to academia and construction of architectural aesthetics of architectural history and expand a space with development of theory and practice fields, especially for the study of the religious culture provides a great platform, let's explore the building within their culture and ideology, it is Spanish religious history stage.

Through the study of Spanish style at different time points behind and brilliant interpretation of diversified religious culture, let us deepen the understanding of the culture, to promote Chinese and western cultural exchange, the two countries to develop tourism is of great significance. In addition to the exclamation of great buildings, we should face the development of history behind them. At the same time, as a student majoring in Spanish, he has a deeper understanding of the history and culture of his country, which is of great significance to the development and exchanges between China and the west.

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SAT格式及高分标准

国外大学对于学生的留学申请是有一定要求的，有的会要求有SAT成绩，SAT成绩也是部分大学申请奖学金的必要条件之一。SAT最难的还是作文的写作，下面就给大家讲解一下SAT作文的格式和标准。

想要写出一篇合乎规范的SAT作文是一件很不容易的事，SAT作文题目由两部分组成：Prompt + Assignment。

例如：

Prompt (背景)：

A better understanding of other people contributes to the development of moral virtues. We shall be both kinder and fairer in our treatment of others if we understand them better. Understanding ourselves and understanding others are connected, since as human beings we all have things in common。

Assignment (任务，题目)：

Do we need other People in order to understand ourselves?

Prompt的作用是给考生提供理解Assignment的线索。Assignment中的问题是作文中要回答。

一篇好的SAT作文要满足如下几个要求，即好的内容、好的论点与论据、清晰且恰当的举例说明、段与段之间有好的逻辑关系、观点鲜明与清晰及较好的英语写作掌控力、有变化的句型与词汇。

想要达到上面的标准，考生需要在备考的时候，注意下面的几个方面：

首先，就是拼写和语法硬伤绝对不能有。

拼写和语法是最基本的英语基础，都高中生了，满篇文章都是he do…, she were…的，说出去都丢人。做语法时候轻而易举跳出别人的错误，怎么一到自己还是老样子呢?

其次，在写作的结构方面，大家也需要注意：

1.对于一个话题的认同与否，一定在文章的第一段落中清晰出现自己观点。

2.举例子时注意例子的真实性、典型性、及权威性。

考生可以运用这些方法来陈列例子：时间的顺序、事情的严重顺序、对应和对比、事情发展。

3.文章例证过程中结构的清晰明了。

4.结尾部分干净利落，将自己观点重述一遍。

考生要尽力避免观点模糊不清、在议论文当中一会儿说对一会儿又说错、语言表达单一、不以理服人。

以上就是关于SAT作文的讲解，大家在备考自己的SAT写作考试的时候，可以适当的参考和借鉴一下这些内容。

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Paper代写：Forensic accounting

本篇paper代写- Forensic accounting讨论了法务会计。法务会计是一门融合了多门学科的新型边缘会计学科，包括了会计学和法学等。也正因如此，它不同于一般的会计学科及其相关的会计工作，也和普通的审计相关的业务不一样。所以了更要处理好各个学科直接的关系和界限。本篇paper代写由51due代写平台整理，供大家参考阅读。

The basic content of behavior boundary can be determined effectively. Forensic accounting is an emerging discipline, and is not a closed subject, also because of this, its openness will need to have a set of theory system, to make the content of the emerging discipline of forensic accounting system recognition.

Since forensic accounting is a subject with overlapping edges, it is especially important to determine the boundary of behavior. Unclear disciplinary boundaries may affect the subsequent development of a discipline, and may also affect a development space of the discipline's corresponding profession. Forensic accounting is first made in auditing, accounting, law and other disciplines to the development of fusion, such an emerging discipline, not mature discipline, the behavior boundaries of forensic accounting is determined also decided to it after a professional orientation.

The research on legal accounting in China has been going on for about ten years, but there has not been a big breakthrough in practice. If there is no clear legal accounting behavior boundaries, so first of all for discipline development will have a huge impact, but also in the market competition will be difficult to have their own place.

Why in forensic accounting behavior boundaries defined in so difficult, mainly because of the following several reasons: one is behavior boundaries have to response the nature of the discipline, also is the essence of forensic accounting, it is also the basic principles. Second, the determination of behavioral boundaries must reflect its professional characteristics. As a discipline integrating law and accounting, professional characteristics must be clear. Third, must have certain distinction with other disciplines. Legal accounting is a highly intersecting discipline in the first place. If there is no clear boundary between it and accounting, law and other disciplines, it will be very difficult to develop.

Legal accounting began in the United States under the name of a member of the meric? In 1946, pellebaut's scholars first proposed that in the 1980s and 1990s, the definition of legal accounting was defined under the study of four law firms and related schools. However, western research focuses on practical research, emphasizes financial investigation and other applications, and gradually forms a set of special investigation methods.

According to the development of the current definition of legal accounting, there are three characteristics: first, the content of legal accounting gradually increases, from the initial accounting investigation to the deepening of various judicial fields. Second, legal accounting has entered a research boom period, various definitions emerge endlessly. Third, there are different emphases in practice and theory.

The characteristics of legal accounting, from the legal point of view, belong to the scope of human evidence, belongs to a kind of professional evidence. Legal accounting can provide some evidence through technical means to resolve some disputes in cases. Of course, this evidence is not a description of facts experienced by legal accountants, but an inference through professional means, and it is professional evidence.

The fundamental attribute of legal accounting is its legal service. After receiving the authorization from relevant users, we can provide relevant services and give them an expert opinion.

Technically, legal accounting is highly professional and comprehensive. Besides basic accounting and judicial knowledge, legal accounting also needs communication skills and information processing skills. All these reflect the high technical, professional and high threshold of legal accounting.

Accounting judgment, lawsuit support and accounting appraisal are the action contents of legal accounting. The relationship between these three contents is also complicated. It is not a simple independent relationship, but a cross-linked relationship.

Accounting judgment requires independence and coherence. Accounting judgment is a kind of independent application, which can be used in many evidential collection and appraisal. Accounting judgment involves various fields, including accounting appraisal, etc., which are indispensable.

These three things are interactive, right? P system. Accounting appraisal is the core evidence of lawsuit support. The boundaries between the three parts are somewhat blurred, similar to a mutually inclusive, interlaced relationship. The interrelation of such behavior contents reflects the integration of this discipline, that is, legal accounting is a discipline that integrates multiple disciplines and knowledge.

According to the definition of legal accounting, the work of legal accounting can be divided into three directions: the direction of accounting investigation, the support of accounting evidence litigation and the appraisal of legal accounting. According to these, there are three aspects to judge the behavior characteristics of legal accounting

As mentioned above, from 2003 to now, the content of legal accounting has been constantly pushing forward Chen shuxin, as if there is a trend of hundreds of flowers blooming. The emergence of more and more about forensic accounting, the forensic accounting leads to the function and the function of all kinds, admittedly, the content of the forensic accounting has an expanding trend, but will be of so much content, more new functions in the forensic accounting in this column, could lead to a bloated will fill the whole discipline, discipline of meaning, essential content are squeezed collision, for the development of forensic accounting is not good.

The course content as the behavior content, the occupation boundary also expands accordingly. In teaching, the expansion of many courses will greatly supplement students' knowledge, and teaching in other disciplines is very necessary in the learning process. However, we cannot take the course content when we study as the action content of legal accounting, which is easy to have an impact on professional standards and is not conducive to the development of legal accounting.

The development of legal accounting is not long, especially the current situation of China's legal accounting. As legal accounting has just entered China, due to the influence of various factors, it is often expected that the performance will soar excessively, and the performance will be greatly underestimated. Now many of the theory of development to the present boundary expansion of research scope and behavior is used to promote the development of forensic accounting in our country, but what exactly do not appropriate, can achieve the forensic accounting to develop in the direction of a favorable needs us to think about.

Next, we need to talk about the field of legal accounting practice. As a professional accounting behavior, legal accounting will inevitably exist in its specific business scope. At present, there is no such professional title as legal accountant in our country. According to the nature of his profession, the field of practice of forensic accounting consists of the following parts.

Legal accounting combines the knowledge of accounting, judicature and other disciplines. In times of forensic accounting business, forensic accounting personnel to provide technical analysis and concluded that support, also can provide testimony when necessary, in other words is to be able to give a positive influence in the court. Sometimes in the process of case, the judiciary in the face of the problems about accounting one hand tied behind your back, when I was in solving related disputes, forensic accounting in the time will take to the important role.

Nowadays, accounting judicial appraisal is mainly used for economic crimes, property disputes and administrative lawsuits against economic punishment.

Legal accounting is a new frontier accounting discipline that integrates multiple disciplines, including accounting, auditing, law and evidence. For this reason, it is different from the general accounting discipline and its related accounting work, and also different from the general audit-related business. Therefore, it is more important to deal with the direct relations and boundaries of various disciplines.

The boundary relationship between legal accountant and lawyer. It is easy for lawyers and legal accountants to have unclear functions in judicial proceedings, which may lead to disputes or poor cooperation in judicial proceedings. Therefore, legal accounting can only participate in and obtain certain rights in judicial proceedings if it is entrusted or hired by public security and judicial personnel. Lawyer is primarily a legal nature of the service, and forensic accounting is mainly focus on the judgment of accounting behavior, therefore in the process of judicial proceedings should not be mixed boundaries, lest appear the behavior of the cross.

The relationship between legal accounting and traditional judicial accounting. As a result of the co-existence of these two terms, there has been some confusion between legal accounting and traditional judicial accounting. Judicial accounting should be abandoned at an appropriate time and it is more appropriate to adopt legal accounting. Of course, that's just my opinion. In the development of forensic accounting and traditional boundaries between judicial accounting should understand that it is judicial accounting has the investigation power, and forensic accounting is only a kind of service, should reflect the more technical and professional.

In addition to the above, legal accounting should also pay attention to the boundary relationship between independent auditing and investigation. Forensic accounting, in short, the professional and technical strong edge discipline are in the middle of a new development period, to be sure there are many hindering the development of the discipline, but there is no denying that the subject more and more applications also got more and more people of recognition. Therefore, it is very important to understand the behavioral boundaries and professional fields of forensic accounting.

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Essay代写：Investment and financing system

下面为大家整理一篇优秀的essay代写范文- Investment and financing system，供大家参考学习，这篇论文讨论了投融资体制。在如今的投融资体制中，我们更多的重视所有制而忽略了生产力的重要性，在宏观调控领域中，宏微观经济学被认为远重要于伦理和制度经济学，从而直接影响了体制的正常和快速的运行、发展，应大力规范和发展资本市场，促进企业直接投融资，促使企业建立现代企业制度。

This issue believe that readers are familiar, such circumstance is two aspects reasons: on the one hand, enterprises in order to enlarge the scale of their investment, not considering the enterprise bear ability, investment and financing ability and expanding blindly. On the other hand the business goal is too shallow, in pursuit of short-term benefits, or with a certain stage in order to complete the assessment indicators and only consider the short-term gains project, thus the possibility of serious influence the enterprise long-term development.

Country to asset liability ratio adjustment, state-owned commercial Banks by focusing on regulation for national key projects and large enterprises on the loans, and many branches at the county level have loan authority, thus for enterprise development and financing has brought a certain degree of trouble.

Here refers to the imbalance in the structure of investment and financing of the corresponding enterprise investment structure and the financing structure imbalance, generally speaking, long-term investment should be from the long-term liabilities or owners' equity, while short-term investments should be from the short-term debt, so as to make the investment and financing the repayment period of basic same, to maximum extent, reduce risk and financial crisis. The reality is that a large number of enterprises lack medium - and long-term credit and equity capital.

Many enterprises lack the supervision of funds, neither specify the statistics of current funds, nor analyze the current funds, so it is difficult to play the role of early warning in financial management. However, many financial managers lack professional knowledge and management knowledge, which has a direct impact on enterprise investment and financing.

Has been carrying on the reform of state-owned enterprises, but because of the lack of autonomy, state-owned enterprises in the development of market due to the lack of government support by government interference, even can't fully formed the independent development, makes it hard to make reasonable adjustment according to actual condition.

The inefficiency of China's investment and financing system has great influence on the operation of enterprise assets. The reason why the operation efficiency of the investment and financing system is low is that on the one hand, the financing method is unitary and it cannot find the proper way to make effective investment. On the other hand, the development of financial markets is unbalanced and the coverage of financial services is unreasonable.

First is not enough coordination between the government and state-owned enterprises, while state-controlled hardly has influence on state-owned enterprises, and the government in the construction and development of the enterprise investment and financing system did not exert enough influence. Therefore, we lack relevant experience and are restricted by the level and mechanism.

Under the analysis of the investment and financing environment, the legal environment is always weak. Due to the different legislative time, relevant laws have different robustness in different aspects, leading to many aspects of policies but no corresponding laws. This has certain influence on financial stability and supervision efficiency.

On the other hand, from the structure of the legislation, although financial legal framework has been basically forming, however there are some other problems, such as the insufficient for the protection of consumer rights and interests, in the legislation of the law application? C/the actual situation is lack of operability, or the law is difficult to adjust due to the rapid change of the market. On the other hand, the law enforcement organization structure is not perfect, resulting in insufficient law enforcement and the law enforcement process is not rigorous enough.

The interests of the investors or creditors due to market order received, many places use financing as a condition of the development of the blind expansion of financing, lead to bank loans difficult to return, so for a long time past would have a huge impact in the credit market, and further affect the development of the enterprise and financing.

More attention in China's investment and financing system of ownership and ignore the importance of productivity in the field of the macroeconomic regulation and control, macro to micro economics is regarded as more important than ethics and institutional economics, which directly affect the system's operation and development of normal and fast.

To break the monopoly industry, actively promotes competition, provide enterprises with an environment of fair competition and development, at the same time some mainly by national finance investment of basic construction project can also introduce the competition mechanism, non-state economic participation are allowed. Non-state economy can play a greater role by adopting BOT and other investment and financing methods to establish project companies. To remove financing discrimination of non-state economy, first of all is to radically change the state-owned bank credit in the process of "composition theory", strengthen the profit constraint, establishing and perfecting the incentive mechanism, further development and improvement of the banking system at the same time, improve the financial service level and service quality. Secondly, it is necessary to remove the planned control and administrative intervention on the capital market as soon as possible, and give non-state-owned economy equal access to direct financing. The market will decide the listing qualification of enterprises. We should consider opening up the second board market as soon as possible, setting up low-standard equity trading markets in areas where conditions permit, and opening up direct financing channels for qualified enterprises.

The government and enterprises must change their ideas and protect the rights and interests of investors so as to keep the financing channels open for a long time. We will vigorously improve the social and credit environment, severely crack down on ACTS of maliciously evading and abolishing bank debts by means of reform, seriously deal with those responsible and strictly prohibit them from changing their land to become officials. From out of service for the reform of state-owned enterprises in the capital markets shift service for investors to get a good return on investment, strengthen the management of the listed company, really start delisting mechanism, realize the evolution of listed companies.

Investment system reform in our country for many years, today still languishing, the main reason is not fully rely on market allocation resources in the field of investment, but with the practice of under the traditional planned economy system, the configuration of resources by the government. The specific manifestation is that the government interferes in the investment activities of enterprises and implements the project approval system for enterprise investment. Dual function to the government, therefore, clear, as the main body of investment orientation, the government must from the competitive spheres quit completely, the government investment is limited to areas of national security and the interests of the whole society. In particular, investment in the national debt is a special practice in a special period of time, not a long-term solution. We should pay attention to the role of "four or two thousand jin" to drive private investment and not fight alone. As a manager of the localization, the government's regulation of investment and financing from direct control to the main use of fiscal and monetary policy, tax policy and industrial policy of indirect control shift, in addition to the major projects, the government generally does not carry on the project examination and approval, is really necessary, the government approval of the project will also simplify examination and approval procedures as much as possible. General project by the examination and approval system to the records, to thoroughly solve the problem of government intervention on business investment, should also be under pneumatic put an end to happen the following phenomena: the number of citing the region economy development, local government leaders to instruct enterprises on the project, especially those from the macroscopic point of view is already a repeat of the construction of the project. Some local government officials have taken advantage of administrative subordination to instruct their enterprises to invest in "image project" and "directorate project" in disguise.

At present, the financial risk problem has aroused the country attaches great importance to, and has to take effective measures to prevent and dissolve the risk, such as the issuance of 270 billion yuan of special national debt, used to supplement the big four state-owned commercial Banks in the capital, set up asset management companies, control of state-owned commercial Banks non-performing assets should be paid attention to the current due to slow economic growth, so as to focus on financial risk in the attention to economic growth. Should further deepen the reform of the bank's commercial, perfect the corporate governance of commercial Banks, and gradually transform the wholly state-owned commercial Banks into state-controlled, domestic enterprises, residents and foreign capital investment joint-stock commercial Banks, conform to the conditions of listed companies. Some local joint-stock commercial bank, supervise and urge its shareholders' full capital, and attracting investment in social capital, the capital adequacy ratio of Banks in China as soon as possible to the provisions of the Basel agreement, enhance its ability to resist risks. We will further improve the bank's internal control system and implement the "three inspections" system for loans. We will standardize the operation of listed companies, severely crack down on shady operations in the stock market, and take serious measures to deal with those responsible for fraud, listing packaging and stock price manipulation to ensure the quality of listed companies.

Residents in our country nearly eight trillion yuan savings deposits, combined with our country enterprise capital market investment and financing proportion is far lower than some countries abroad, the development of capital market still has large space, should be to standardize and develop the capital market, promote enterprise investment and financing directly, encourage enterprises to establish modern enterprise system. Experience from abroad, in particular, bond financing can not only achieve long-term funding sources, maximize the development of enterprises, but also can block the disadvantages of loan financing and equity financing, bond financing has become main channel of enterprise investment and financing, and lagging behind the development of our country capital market, money market and obviously lag behind the stock market, enterprise bond market, therefore, to develop the specification in the future as the focus of the development of enterprise bond market.

In the investment system, the property right of the investment subject and its social status are very important. As mentioned above, the most important reason why the investment system of developed market economy countries is successful is the property right of enterprises and their dominant position in the whole society.

While accelerating the transformation of state-owned investment entities, we should vigorously cultivate non-public economic investment entities. As mentioned above, non-public economic investment subjects are more likely to unify investment responsibility, right and interest than state-owned investment subjects. Since China's reform and opening up, get a rapid development of non-public economy in our country, according to the relevant departments of the calculation, at present, the non-public economy to gross domestic product (GDP) and economic benefits the contribution rate of major targets for more than 5%, but still has great space for development. "The state encourages, supports and guides the development of the non-public economy "; The third plenary session of the 16th central committee of the communist party of China (CPC) clearly stated for the first time that "non-public capital shall be allowed to enter infrastructure, public utilities and other industries and fields that are not prohibited by laws and regulations". All of these important decisions have provided legal and policy basis for the vigorous development of the non-public economy in the future, and are also powerful impetus for the great development of the non-public economy.

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