1) expenditure competition
支出竞争
1.
Local government fiscal competition includes expenditure competition and tax competition, whose theoretical basis is fiscal decentralization theory.
地方财政竞争包括支出竞争和税收竞争,其理论基础是财政分权理论。
2.
Focusing on the expenditure competition of the Chinese local government, this paper studies the conception of the expenditure competition and its mechanism and effectiveness.
本文从全面、科学地界定地方政府间支出竞争的概念出发,分析其产生的原因、形成机制及效应,重点分析中国地方政府间支出竞争的产生与状况。
3.
Government competition is a hot issue discussed a lot in recent years,but mostly focuses on tax competition and its influence on the amount of public goods supply, little on expenditure competition and its influence on the pattern of public goods.
相对来说,地方政府支出竞争对公共品供给结构影响的研究较少。
3) Fiscal Expenditure Competition
财政支出竞争
1.
Fiscal Expenditure Competition of Local Governments and Regional Capital Allocation Efficiency——From the View of Industrial Capital Allocation Efficiency in Regional Manufacturing Industry
地方政府财政支出竞争与区域资本配置效率——区域制造业产业资本配置效率视角
4) competitive precipitation
竞争析出
1.
The results indicate that external stress retards the reduction of electrical resistivity in Al-Cu alloys while accelerates the reduction in Al-Cu-Mg alloys,which is caused by the competitive precipitation between θ′ and S′ phases.
56Mg合金时效动力学及析出相形态的影响,结果表明:外加应力延缓了Al-Cu二元合金时效过程中电阻率的降低,即阻碍了θ″和θ′相的析出,但是却加速了α+θ相区Al-Cu-Mg三元合金时效过程中电阻率的降低,即促进了合金中第二相的析出,出现这种现象的原因与Al-Cu-Mg合金中相θ′和S′相的竞争析出有关。
6) withdraw from competition
退出竞争
1.
As economic organizations, state-owned enterprises should withdraw from competition, but that does not mean the state-owned economi.
传统意义上的国有制是一个封闭性的所有制,是与市场经济不相适应的;国有企业作为一个经济组织应当退出竞争领域,但不等于国有经济也应当退出竞争领域,而是要改变国有经济的竞争方式。
补充资料：划分收益性支出与资本性支出原则
划分收益性支出与资本性支出原则
划分收益性支出与资本性支出原则在会计核算中严格区分收益性支出与资本性支出，以正确计算企业当期损益的原则。这一原则要求企业会计在进行支出的确认时.把两类性质不同的支出区别开来，并正确地计算当期报益。对于属于收益性的支出应计入当期损益，在当期损益表中反映;对于不属于收益性的支出(即资本性支出)则应计列为资产，在资产负债表上反映如果一项收益性支出错计为资本性支出.会使该期间资产多计.费用少计，净收益多汁。如果一项资本性支出错计为收益性支出.会使该期间资产少计，费用多计，净收益少计因此.会计核算中坚持这一原则，有利于会计核算真实地反映经营损益情况.便于分析企业的资金结构，为会计信息使用者提供更为可靠的信息
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条