Firstly, some basic concepts are not clear, such as what is the status of the company under liquidation, how to define the action of the industrial - commercial authority ' s invalidation of the license of the company, whether or not the share holders can sue to disincorporate the company, is it legal to dissolve a company without liquidation, what is special liquidation, under what situation will a company be obliged to disincorporate, who will be responsible for liquidation after the dis incorporation, etc. secondly, some primary legislative principles about disincorporation and liquidation that are adopted in foreign countries are not established in china, such as a company must be liquidated before disincorporation except for acquisition, the company remains valid during the liquidation until it finishes the invalidation registration, an ordinary liquidation must be replaced by a special liquidation under the instruction of the court when there is an impediment or a fraud, the company should apply to the court for bankruptcy when it is found that its debt is over its asset during the liquidation, the number of people execute liquidation can be several or just one, companies applied for annulment shall be judged by the court and must be liquidated, etc. thirdly, china does n ' t have some of the fundamental rules that are specified in the laws of foreign countries, such as the rule of disincorporation registration, the rule that the company should sue to let the court judge for disincorporation if there is a deadlock between share holders, the rule of credit trade - off in special liquidation, the rule that people who execute the liquidation are jointly responsible for compensating the loss of the third party caused by their activities that are illegal or vicious, the rule of special liquidation, the rule of the representation of the people who execute the liquidation, the rule of the court supervising the liquidation in an inactive way, the rule of how long the accounts and documents should be kept after disincorporation, etc. because of the lack in research and legislation, the system for companies leaving the market is highly disorganized, which harmed the interest of the creditors and relevant people, increased the risk of market exchange, damaged the order of the market economy and the ethic of doing business, wasted the resources of the society, and impaired the authority and seriousness of the law
再次,國外立法上的一些基本制度我國沒有,如解散登記制度,股東出現僵局訴請法院判決解散制度,特別清算中的債權協定製度,清算人因違法或惡意對第三人承擔連帶賠償責任制度,司法特別清算制度,清算人的代表性制度,法院消
極監督清算制度,帳薄及文件在公司解散后保存法定期限制度等。由於理論研究和立法的不足,造成了我國公司法人退出市場機制的嚴重混亂,損害了債權人和利害關系人的利益,增加了市場主體交易不安全感,破壞了市場經濟秩序和商業道德,浪費了社會資源,削弱了法律的權威性和嚴肅性。文章認為,完善我國公司解散和清算制度,應借鑒和引進發達國家的法學理論和法律制度,統一我國有關解散和清算立法,在基本概念、基本原則、基本制度、基本程序諸方面進行統一規范,填補立法空白,創設法院解散公司制度,廢除行政特別清算制度代之以司法特別清算制度,健全和嚴格違反清算規定的法律責任制度(包括民事責任,刑事責任,行政責任,改變現行行政處罰范圍偏廣,民事賠償范圍偏窄,刑事追究空白太多的不協調狀況) ,從而構築起科學的公司解散和清算制度,使之符合我國經濟生活的
客觀需求,符合市場經濟發展的基本方向,並與國外立法通例趨同。
The priest gazed on the person addressing him with a long and searching gaze - there even seemed a disposition on his part to court a similar scrutiny on the part of the inn - keeper ; then, observing in the countenance of the latter no other expression than extreme surprise at his own want of attention to an inquiry so courteously worded, he deemed it as well to terminate this dumb show, and therefore said, speaking with a strong italian accent, " you are, i presume, m. caderousse ?
教士用探詢的目光注視了一會兒眼前這個人,他似乎準備把
客棧老闆的注意力吸引過去。但除了看到對方臉上露出的
極端驚訝的神色外,別無其他表情,於是他便結束了這一幕啞劇,帶著一種強烈的義大利口音問道: 「我想,您是卡德魯斯先生吧? 」
Secondly, the paper brings out problems which are need to be solved as emphases by analyzing objectively the plant ' s cost control actuality, the existing problems and its reasons. the analysis indicates that because of high dependence on planned economy, exterior factors seriously restricting the reasonable price of fuel, the electrovalence being made by exterior, the deficiency of its interior mechanism and the big random of cost control, the enthusiasm that the plant manages and controls cost independently is badly hurt. thirdly, aiming at these leading problems, applying the present cost control theory and the main cost control methods of electricity enterprises both home and abroad, the paper designs and evaluates its cost control project at these aspects of productive technology, management, logistic control, financial management and the manpower cost, and lodges corresponding cost control project of every tache
論文首先對當今國內外成本控制理論研究現狀和應用現狀進行了分析,包括成本性態分析、成本控制內容分析及成本控製程序與方法的分析,為論文研究打好了理論基礎;其次
客觀全面地分析了永昌電廠成本控制的現狀和存在問題及其產生原因,其中包括計劃經濟色彩濃厚、外部因素嚴重製約燃料成本的合理配比、電價確定權在外,它嚴重挫傷企業成本管理與控制的自主積
極性,也包括企業內部機制不全、成本控制的隨意性大等問題,這為本論文提出了需要重點解決的問題;然後針對永昌電廠在成本控制方面存在的主要問題,應用當今國內外成本控制的主要理論和發電企業成本控制主要方法,從生產技術、生產管理、物流控制、資金管理及人工成本等方面對永昌電廠成本控制方案進行了相對全面的設計和評價,提出相關環節的成本控制方案。
The zy440 - a automatic blocking machine is an ideal after - printing binding equipment for all kinds of printing plants and binding plants, which can be used to glue single page or multiple pages for paper - cover binding and to glue end paper of hard cover book and advanced motebook before thread sewing of bookblock, greatly meeting customer ' s demand to save labor force
型自動粘頁機是各類印刷廠及裝訂廠理想的印后裝訂設備,可用於平裝單頁或多頁粘貼及精裝書、高級記事本在書芯鎖線前對環襯的粘貼,
極大的滿足了
客戶節省勞動的需求。
They are both very good cooks, and we live like fighting cocks whenever we stay with them
他倆都很會燒菜,我們在他們家做
客的日子過得舒服
極了。
It ' s tempting for geeks like me to propose some kind of microformat as a solution : begin subjects with these words, format the first line like that
因此像我一樣的極客們提出某種微格式作為一種解決辦法,這個想法聽起來很誘人:採用第一行那樣的文字和格式開始討論主題。