1道英语语法题____the current retirement allowance system with a co

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1道英语语法题
____the current retirement allowance system with a company pension system would reduce the incentive of firms to retire older workers,while increasing private savings for retirement.
A.Replace B.Replacement C.By replacing D.Replacing
正确答案选D,可C为什么错了呢?By replacing不能解释为“通过取代……”吗?

本句的结构如下：

主语：Replacing the current retirementallowance system with a company pension system ——以企业养老金制度取代当前的退休金制度（这件事）
谓语动词：would reduce ——会减弱
宾语：the incentive of firms to retireolder workers,——公司安排老工人退休的激励
伴随状语：while increasing privatesavings for retirement.

　　可见,句中的主语是由动名词短语充当的.英语的动名词短语相当于汉语的名词性动宾结构（如“学习英语”很有用,“安排就业”迫在眉梢）或述补结构（“跑得快”才能做得好,“说清楚”是尤为重要的）的语法功能.
　　如果用 Byreplacing …,就变成了介词短语,而介词短语是不能用来做主语的.

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