Our criminal law hasn’t defined unit crime, the author hackles all descriptions of unit crime existing in this field, summarizes the key essentials of that concept-unit will, then catches this important character and concerns the operation at the same time, gives out a relatively proper definition of unit crime.

This paper comparatively discusses some essential meaning units of a text,such as the sound\|words unit,the meaning unit,and the deep\|structure meaning unit,etc.

Improve and strengthen the internal control of the unit accounting, increase accounting quality;

s: In this paper, the author analyzes many disadvantases of present model of enterprise and administrate unit accounting treatment and discusses lots of problems of accounting delegation, The best way to resolve social accounting information default is to found a model of accounting treatment.