问题 材料题

阅读下列材料,回答问题。     

材料一  养廉银制度正式推行大致始于雍正二年。此后不断补充完善,到雍正十三年最后确立。其基本原则是“为官员定养廉之资,为公事留办公之费”。具体做法是“将州县之火耗(银两在兑换、熔铸、保存、运解中有一定损耗,故征税时要增加损耗,这种附加称为“火耗”或“耗羡”)重者严行裁汰”,并将原由州县私征之耗羡提解归公,收贮于各省司库,从解公之火耗中“酌中量留耗羡抵补无著之亏空”,然后再由各省长官根据下属不同级别、各地事物繁简程度定立分数,从司库提取相当部分作为“养廉银”分发各官,以为各级官员的“日用之资”,从而达到“不使累及民间”,“上不误公,下不累民”的目的。    ——吴敌《雍正时期养廉银制度简论》 

材料二  从赫德(英国人,1863—1908年间担任中国海关总税务司)执政时起,海关关员的高薪待遇多达9项。此外还实行年资加薪制度,一般洋员每2年晋升或加薪一次,(后来)华员每3年晋升或加薪一次。年资越高,等级越高,待遇越好。……赫德还在海关实行退休制度,并(在中国)首创推行养老储金制度。……这样,养老储金实际成了促使关员保持操守、廉洁行政的保证金,无形中增加了管理效力……此其一。其二,海关对贪污案件处分极严厉,对发案的基层主管,亦因监管不力而受连坐处分。……其三,近代海关有严密的税款完纳和呈报制度……从而使不法海关职员无机可乘,想贪而贪不到。……赫德在海关所实行的高薪养廉,不是一项孤立的措施,是与严格的考试录用、考绩、监督、奖惩等制度相互联系、有机作用的。     ——据文松《关于赫德评价问题》整理

(1)据材料一,概括雍正时期实行养廉银制度的积极意义。

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(2)对比材料一、二,分析赫德的养廉政策与雍正的养廉银制度相比有哪些不同之处。结合上述材料,谈谈你对高薪养廉政策的认识。

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答案

(1)积极意义:相对减轻了人民的负担,对整饬清代吏治有一定的积极作用,同时有利于清代国家财政收入的增加,有利于加强中央对地方的管理。

(2)不同:关员的待遇更高;鼓励和约束相结合,有助于关员长期服务海关;建立退休金制度,使关员在岗时无后顾之忧,可以安心工作;严惩违纪关员,以确保关员廉洁执法;完善税款完纳和呈报制度,使不法海关职员无机可乘;建立综合性的配套措施,保证海关机器健康高效运转。认识:高薪在一定程度上有助于抑制腐败;廉不只是养出来的,同时也需要加强制度和法律上的监管、惩治;应加强对官员的职业操守教育。

单项选择题

Turkey’s Bodrum peninsula is different. The tourist boom in this part of the world (1) turned some small villages into resorts yet left neighbouring beaches undisturbed, making it quite (2) southern France or the Spanish Coasts where few stretches of coastline are undevelopeD.
The (3) for this happy set of circumstances is simple. For thousands of years, travel here (4) easier by boat than by lanD.So when mass tourism arrived in the (5) 1980s, there was no coast road for ribbon development to follow. So the peninsula, just (6) hour from Bodrum airport, has not become one long littoral of resort.
The building (7) new hotels has mainly been confined to places easily reached by then relatively (8) roads. Such ease of access has made Gumbet, near Bodrum, a busy resort, while the little fishing village of Gumusluk, 12 miles further west and only recently reachable by (9) , remains tranquil and undisturbeD.
It’s worth thinking carefully about location when planning a family (10) on the peninsulA.Choose a place that is centrally located, preferably out of earshot (11) Bodrum town’s "lively"—which means nosy—nightlife, and you can then use (12) area’s comfortably small scale to your advantage. Today’s new roads mean most places can (13) reached in under an hour by taxi or the ubiquitous dolmus-minibus.
The (14) of facilities at the Tamarisk Beach Hotel near the small village of Ortakent makes (15) a good base. The family-run hotel—rooms and suites are in two-storey buildings (16) by palm trees and flowers in terracotta pots—sits above its own sandy (17) beach, shaded by tamarisk trees and sheltered by nearby islands.
The hotel is (18) child-friendly, too. Children, from infants up to young teenagers, can take part in a (19) of games and activities that include tuition in windsurfing, dinghy (20) catamaran sailing.

Why does the groundwater from the north finds its way into the canyon, but the water from the south doesn’t

A.Because there are fractures in the rocks in the south.

B.Because the southwest part of the underlying rock beds are a bit lower than those in the opposite direction.

C.Because the pressure of the upper streams forces the water to flow in from the north and flow away from the south.

D.The reason is not mentioned in the passage.

单项选择题