以下为句子列表：
英文: Article 106 If a payer intentionally delays paying an instrument which is payable on sight or an instrument which has reached maturity， the financial administration department shall fine the payer and punish any personnel directly responsible.
中文: 第一百零五条票据的付款人对见票即付或者到期的票据，故意压票，拖延支付的，由金融行政管理部门处以罚款，对直接责任人员给予处分。
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英文: The development of market economy has caused the collection of finance to be pluralized while the present financial administration system has failed to meet the demands of the new situation.
中文: 摘要随着市场经济的发展，高校资金筹措方式向多元化方向发展，而目前的财务管理制度已难以适应新形势的要求。
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