题目内容

某研究院为自收自支的国有事业单位，实行院长负责制，设院长一人，分管科研的副院长一人，分管财务等其他工作的副院长一人。内设5个科研部及财务部、人事部、行政部等机构。该研究院尚未列入国库集中支付和政府采购试点范围。现将该研究院制定的内部控制制度的有关内容摘录如下：
× × ×研究院内部控制制度
第一章总则(略)
第二章预算控制
……
第八条设立预算管理委员会，由财务部负责人担任主任，各部门负责人任委员，财务部为预算管理委员会的办事机构。
预算管理委员会负责拟定预算的目标、政策，制定预算管理的具体措施和办法，批准年度预算，组织预算的分解、下达和执行情况的检查考核，对预算管理负总责。
……
第三章货币资金控制
……
第十六条实行货币资金授权批准制度。对于预算内的财务开支，除经财务部审核外，1万元以下的由各部门负责人审批，1万元以上5万元以下的由分管财务的副院长审批，5万元以上10万元以下的由院长审批，10万元以上的由院领导集体审批；未列入预算的其他财务开支均由院长审批。
……
第十九条出纳人员是现金、银行存款管理的具体责任人，负责登记现金日记账、银行存款日记账和应收账款、应付账款明细账，并妥善保管金库钥匙、银行票据及有关的密码，严防泄密。
……
第四章采购与付款控制
……
第三十七条物资采购应严格按照规定的审批权限和程序办理。对于单笔金额在10万元以上的采购业务应由需求部门提出申请，经院领导集体审批后由行政部负责采购，财务部办理付款；对于单笔金额在10万元以下的采购业务，由需求部门直接办理采购和付款业务。
……
第五章工程项目控制
……
第四十六条实行工程项目岗位分工责任制。由行政部和有关科研业务部门负责基建，工程、科研设备安装工程等工程项目的建议和可行性研究并提出相应的概预算；经院领导集体研究批准后立项；行政部会同相关业务部负责工程项目的实施；财务部参与可行性研究并负责审核概预算、筹措资金、支付工程价款、办理竣工决算和竣工审计等。
……
第五十条加强工程价款支付控制。因工程变更等原因造成价款支付方式及金额发生变动的，应有完整的书面文件和真他相关资料，基建工程由行政部审核批准后付款，科研设备安装工程由各有关科研部审核批准后付款。
……
第六章对外投资控制
……
第五十八条实行对外投资决策责任制。所有对外投资决策、提前或延期收回对外投资、转让核销对外投资等均实行院长负责制，由院长审批。
……
要求：
从内部控制角度，逐条分析判断该研究院上述制度规定中的不当之处，并简要说明理由。

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西方流传最广的迷信之一是，人走在梯子下面是不吉利的。

Section B
Directions: Translate the following Chinese into English. (10 points)
通常一顿西餐可能包括汤、鱼、肉和甜点，也许还会有水果和奶酪。

简述中国特色社会主义民主政治制度的基本内容。

听力原文： Franklin D.Roosevelt was the thirty-second president in America history. Franklin Roosevelt was born in 1882 at Hyde Park, New York. He attended Harvard University and Columbia Law School. In 1905, he married Eleanor Roosevelt. Franklin Roosevelt entered public service through politics, but as a democrat. He won election to the New York Senate in 1910. President Wilsoll appointed him assistant secretary of the navy, and he was the Democratic nominee for Vice President in 1920.
In the summer of 1921, when he was 39, he was stricken with poliomyelitis. Demonstrating indomitable courage, he fought to regain the use of his legs, particularly through swimming.
Roosevelt was elected president in November 1932. When he took the presidential oath, the banking and credit system of the nation was in a state of paralysis. By March there were 13,000,000 unemployed, and almost every bank was closed. At the depth of the Great Depression, the new President brought an air of cheerful confidence that quickly rallied the people to his banner. Be- fore long, the complex of reforms known as the New Deal was well on its way. He brought hope as he promised prompt, vigorous action, and asserted in his Inaugural Address, "the only thing we have to fear is fear itself."
During the entire New Deal period, despite its speed in decision and execution, public criticism was never interrupted or suspended; in fact, the New Deal brought to the individual citizen a sharp revival of interest in government and brought recovery to business and agriculture and relief to the unemployed. With astonishing rapidity the banks were reopened, and a policy of moderate currency inflation was adopted in order to start an upward movement in commodity prices and to afford some relief to debtors. New governmental agencies brought generous credit facilities to industry and agriculture. Savings bank deposits up to $5,000 were insured, and severe regulations were imposed upon the sale of securities and the stock exchanges. In agriculture, far-reaching reforms were instituted. Congress passed a more effective Farm-Relief Act, providing that the government makes money payment to farmers who would devote part of their land to soil-con- serving crops or otherwise cooperate in long-range agricultural goals. By 1940, nearly six million farmers were receiving federal subsidies under this program.
New Deal efforts were carried on, generally, against vehement criticism, not only from the Republican Party but often from within the Democratic Party itself. Nevertheless, in the 1936 election, Roosevelt won all even more decisive victory over his republican opponent -- governor Alfred E. Landon of Kansas than in 1932. The 1940 Presidential election yield another majority for Roosevelt. For the first time in American history, a President was elected to a third term.
When the Japanese attached Pearl Harbor in December 1941, Roosevelt directed organization of the Nation's manpower and resources for global war.
Feeling that the future peace of the world would depend upon relations between the United States and Russia, he devoted much thought to the planning of a United Nations, in which, he hoped, international difficulties could be settled.
As the war drew to a close, Roosevelt's health deteriorated. And on April 12, 1945, while at warm Springs, Georgia, he died of a cerebral hemorrhage.
Listen to the following passage. Write a short English summary of around 150—2,00 words of what you have heard. You will hear the passage only once and then you will have 25 minutes to finish your English summary. This part of the test carries 20 points. You may need to scribble a few notes in order to write your summary satisfactorily.