现代审计方法主要指基础制度审计方法。
股权分置使公司治理缺乏共同的利益基础，成为完善股票市场基础制度的一个重大障碍。
Split Share Structure makes corporate governance lack of common benefit basis and becomes a significant obstacle of perfect stock market basis system.
绪论部分，从古代罗马法与日尔曼法寻找观念交付之起源，并介绍观念交付之现代法基础制度——间接占有。
Introduction searches the origins of the ideological delivery from the ancient Roman law and Germanic law, and describes the Indirect Possession which is its fundamental system of modern law.
本文以平衡记分卡为基础，并结合各种基础制度设计了一套适合国有运输企业的综合绩效评价体系和配套制度。
This paper take base of the Balanced Scorecard, and link with all kinds of basic systems, design a suit of incentive system fitting for state-owned enterprise of transportation.
他辩称说，过分拥挤的城市是建立在“自私”和“贪婪”基础上的制度造成的。
He argued that the overcrowded cities were the product of a system based on "selfishness" and "rapacity."
制定恰当可行的政策，是实现经济增长的基础，但除此之外，还要辅之以高质的制度，包括公司治理方面的道德标准。
While appropriate and credible policies are the basis for economic growth, they need to be backed by high-quality institutions, including ethical standards in corporate governance.
最终，建立在国际关系和国家制度基础之上的人类社会将无力去减缓由于食物资源短缺所导致的紧张局面。
Finally, human social development in the form of international and national institutions was not strong enough to buffer the tensions caused by food resource scarcity.
这就使以资历为基础的薪酬制度更亟需废除，否则年长员工的薪酬将成为企业不得不接受的沉重负担。
This will make it even more necessary to scrap the seniority-based pay system, because keeping older workers on will be prohibitively expensive.
日本企业采用在资历基础上的传统权势等级制度，职员年岁越长，薪水越高。
In Japanese companies which adopt a traditional pecking order based upon seniority, the older the age of an employee, the more he is paid.
第三十三条人民币汇率实行以市场供求基础的、单一的、有管理的浮动汇率制度。
Article 33 The exchange rate for Renminbi is a single, managed floating exchange rate based on market demand and supply.
德巴赫说，伊拉克的市场是敞开的，本着竞争的原则，任何国家、公司或企业都可以向我们出口，因为我们是以自由市场制度为基础的。
He says that the Iraqi market is open and any country or company or business can export to us, since we rely on a free-market system, based on competition.
他们说对于没有良好制度为基础的国家你做任何事都没意义，而且对这些不良制度你也做不了什么。
These economists argue that you can’t do anything in a country with bad institutions—and you can’t do much about these bad institutions either.
它的政策的核心是，给予每艘渔船的、捕捉每一种鱼的、超过三年的个人可转让的配额制度，以每艘船捕获那种鱼的平均捕获量为基础。
Central to its policy are the individual transferable quotas given to each fishing boat for each species on the basis of her average catch of that fish over a three-year period.
中国实施的是以市场供求为基础、参考一篮子货币进行调节、有管理的浮动汇率制度。
China establishes a managed floating exchange rate regime based on market demand and supply with reference to a basket of currencies.
该书的结论和建议的基础是预防性制度的关键作用：即可以增加公众参与和监督的制度至关重要。
Underpinning the book’s findings and recommendations is the critical role of institutions in prevention: institutions that increase the public’s involvement and oversight are vital.
因为对于一个已存在技术的根本性的改变，尤其是对飞机引擎来说，大规模基础的专业知识和数量繁多的规章制度使得新来者很难取得进展。
As with any radical change to an existing technology, especially a jet engine, a large installed base of expertise together with lots of regulation mean it can be hard for a newcomer to make headway.
同时这种薪酬制度也有助于维护该国特有的讲究论资排辈和缺乏流动性的终身雇佣制为基础的劳动力市场。
They are also a function of a peculiar labour market with lifetime employment, a wage system based on seniority rather than performance, and little job mobility among managers.
所以我们现在要努力确保将社会性别的意义纳入我们的一切工作，从土地所有权到设计社会保障制度，到基础设施工程建设。
So we'll now work to ensure that the implications for gender are embedded in everything we do, from land-titling, to designing social security systems, to infrastructure projects.
这两个国家都有正在准备中的项目，以改善农民和牧民的制度和基础设施环境，增加产量，提高生产率。
Projects are under preparation in both countries to improve the institutional and infrastructure environment for farmers and herders and increase production and productivity.
因为制度性原因，央行不得不以基础货币来维持汇率稳定，于是通胀就无法避免。
Out of institutional reasons, the central bank has to utilize base money to keep exchange rate stability and inflation, therefore, is inevitable.
在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
同监管和行政措施相比，以市场为基础的工具，如税收和可交易许可证制度，提供了实现环保目标的诸多优势。
In contrast to regulatory or administrative approaches, market-based instruments such as taxes and tradable permit schemes offer several advantages as a means of achieving environmental objectives.
即使解决这些首次遇到的问题，以制度为基础的系统是否有效，还存在一些限制。
Even after these teething problems are resolved, there may be a limit to the efficiency of such a rules-based system.
虽然公共基础设施在稳步完善，但是三分之二的南非人民表示对他们特殊的社会制度不满。
Though basic public services are in fact steadily improving, two-thirds of South Africans say they are unhappy with the standards in their particular community.
制度对于流程评价来说非常重要，这反过来，又为流程改进提供了一个基础。
Metrics are vital for process measurement, which, in turn, provides the basis for process improvement.
制度对于流程评价来说非常重要，这反过来，又为流程改进提供了一个基础。
Metrics are vital for process measurement, which, in turn, provides the basis for process improvement.
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