權責發生原則 的英文怎麼說
中文拼音 [quánzéfāshēngyuánzé]
權責發生原則
英文
accruals concept- 權 : Ⅰ名詞1 [書面語] (秤錘) counterpoise; weight (of a steelyard)2 (權力) power; authority 3 (...
- 責 : Ⅰ名詞(責任) duty; responsibility Ⅱ動詞1 (要求做成某事或行事達到一定標準) demand; ask for; req...
- 發 : 名詞(頭發) hair
- 生 : Ⅰ動詞1 (生育; 生殖) give birth to; bear 2 (出生) be born 3 (生長) grow 4 (生存; 活) live;...
- 原 : Ⅰ形容詞1 (最初的; 原來的) primary; original; former 2 (沒有加工的) unprocessed; raw Ⅱ動詞(原...
- 則 : Ⅰ名詞1 (規范) standard; norm; criterion 2 (規則) regulation; rule; law 3 (姓氏) a surname Ⅱ...
- 權責 : authority and responsibility
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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。This paper, takes rli as an object of study, takes property rights relationship and management relationship of rural land as a main clue, takes raising the management benefit into full play of rural land and ensuring rural land sustainable utilization as objective, uses the theory of western institution economics and market economics for reference, adopts the method of study of combining macro analysis with microanalysis and combining quantitative analysis with qualitative analysis, reviews systematically the developing process of rli in china since the founding of our country and the developing tendency of rli in the world, summarizes the influence law of rli to rural land management benefit, analyses the innovative mechanis m. institutive achievement and being faced with difficult position and gauntlet of the present rli in china, and defines the objective and following principles of rli innovation proceeding from the actual conditions of our country. on the basis of these, constructs the innovative models by stages of rural land property rights institution and management institution, which accords with the market economic law and the law by stages of rural economic developing levels and gives consideration to efficiency and fair
本文以農村土地制度為研究對象,以農村土地的產權關系和經營關系為主線,以農村經濟發展水平(包括農村生產力發展水平和農村工業化、城鎮化水平)和農民的承受能力為依據,以最大限度地提高農地經營效益、確保農地資源的可持續利用為目的,借鑒西方新制度經濟學理論和市場經濟理論,採用宏觀分析與微觀分析、定量分析與定性分析、規范研究與實證研究相結合的研究方法,系統地回顧了建國后我國農地制度的演變過程及世界農地制度的演變趨勢,總結了農地制度對農地經營效益的影響規律,分析了我國現行的家庭承包經營責任制的創新機理、制度績效及其面臨的困境與挑戰,並從我國的實際出發,確定了農地制度創新的目標及應遵循的原則,在此基礎上構建符了符合市場經濟規律和農村經濟發展水平的階段性規律、兼顧效率和社會公平的階段性農地產權制度創新模式及其對應的經營制度創新模式。Accrual - basis, balance sheet reflects a company ' s financial conditions from inventory amount angle. income statement and profit appropriation statement reflect a company ' s financial conditions from current amoun t angle on accrual - basis. and statement of cash flows reflects factors affecting the ability of a company repay its maturity debts and its amount on cash - basis, that is to say, statement of cash flows changes profit on accrual - basis into actual profit on cash - basis ( cash or items equal to cash )
資產負債表以權責發生制為基礎編制,從存量的角度反映企業的財務狀況和經營成果;利潤及利潤分配表則以權責發生制編制基礎,從動量的角度反映企業財務狀況經營成果變動的原因;現金流量表又以收付實現制為編制基礎,從動量的角度反映影響企業償還到期債務的能力變動的具體因素及其影響數量,即現金流量表就是把以權責發生制為基礎的利潤調節成以收付實現制確認的現實的利潤(現金及現金等價物) 。Major principles included in gaap are the objective principle, the materiality principle, the consistency principle, the conservatism principle, the accrual - basis accounting principle, the adequate disclosure principle, the matching principle, the realization principle, and the cost principle
公認會計原則所包括的主要原則有:客觀性原則,重要性原則,一致性原則,穩健性原則,權責發生制原則,充分披露原則,配比原則,實現原則和成本原則。The most important accounting principles include the accrual principle, the historical principle, the realization principle, the matching principle, the prudence principle, the objectivity prin ? ciple, the full - disclosure principle, the consistency principle and the materiality principle
最重要的會計原則包括權責發生制原則、歷史成本原則、收入實現原則、配比原則、穩健性原則、客觀性原則、充分揭示原則、一致性原則及重要性原則。The stable - monetary - unit concept is the accountants basis for ignoring the effect of inflation and making on restatements for the changing value of the money. the most important accounting principles include the accrual principle, the historicl principle, the relization principle, the matching principle, the prudence principle, the objectivity principle, the full - disclosure principle, the consistency principle and the materiality principle
最重要的會計原則包括權責發生制原則、歷史成本原則、收入實現原則、配比原則、穩健性原則、客觀性原則、充分揭示原則、一致性原則及重要性原則。These measures include : make the system of securities laws to perfect, consummate the institutions of the legal person in the listed companies, base securities regulatory authority to regulate the securities market according to law, maintain order of the securities market and ensure the lawful operation of the same, reinforce continuing disclosure of information and the system of financial and accounting reports, make the listed companies shall immediately submit an ad hoc report on the details of such major event to the securities regulatory authority and to the stock exchanging and the same known to the general public, promote investors consciousness of protecting themselves and consummate the civil litigation mechanism to gain compensation and damages, make use of the press to supervise the stock market and reinforce punishment to the persons who act securities fraud
在這些原則的指導下,本文提出了一套規制證券欺詐的具體法律措施.包括健全證券法律體系,做到證券欺詐的規制有法可依;完善上市公司的法人治理結構,建立完善的證券監管體系,尤其對證券業協會的性質、功能和職責從法律上給予明確界定以確保充分發揮證券行業的自律作用,最大限強化信息披露責任,嚴格會計制度,力求信度地避免證券欺詐行為發生;強化信息披露貢任,產格會計刷度,刀水侶息準確,披露及時;增強廣大中小投資者的自我保護意識,完善賠償訴訟機制;依法賦予新聞媒體輿論監督權,充分發揮新聞媒體監督作用;深入研究證券欺詐者心理規律,加強法律懲治力度The difference between share right and share is that the former is a material right, while the later is a subject matter. the share right is transferable which is determined by its character about personal right, which is important to shareholders. the share right transfer is a conduct that a shareholder assigns his share right to somebody else on basis of law or article of association, and it is a significant way to implement the benefit of shareholders
因此,本文試從股權轉讓的概念、性質、特徵入手,分析歸納股權轉讓的理論基礎與基本原則,並通過對境外相關股權轉讓的觀點及立法例進行比較分析,結合我國當前有限責任公司股權轉讓制度的具體規定,得出現有立法在規范不同意轉讓之股東購買義務、優先購買權行使主體、異議股東退股權以及基於夫妻財產分割而發生的股權轉讓等方面存在著不足,並對此提出相關改進或完善建議。It is not many scholars to clearly prove the opinion of shifting the burden of proof, on the contrary the contradictory scholars are more prominent, for example the vice professor of southwest politics and law university, chengang, wuyue who translates and introduces the burden of proof of germany, because them there are more and more people support the opposite opinion, while in the draft of " civil evidence code ", the traditional idea win, in this draft the legislator abides by the present justice and our country ' s native circumstance, they made an scientific choice, of course, the burden of proof will directly influence the party " s possibility of losing the lawsuit, while the regulation of shifting the burden of proof increases the plaintiff ' s opportunity to win a lawsuit. to explain what is the shifting of burden of proof, the paper use the civil law as the example to point out the " reverse " is not entirly relieve the plaintiff s obligation of producing evidence, but in certain extent and in certain range make the defendant bear the burden of producing those proofs from the reverse way, which are originally beard by the plaintiff. in the three proceeding law, shifting the burden of proof have some differences, but the interior spirits are coincident - for the values of social justice and the legal reason
論證舉證責任倒置的學者觀點明確並且論證十分充分的不多,相反卻是對此著書立說予以反駁的學者較為突出,如西南政法大學的副教授陳則博士,翻譯並介紹德國證明責任學說的吳越先生均是目前國內對舉證責任倒置持否定態度的代表人物,由於他們的推動使得國內持此說的人越來越多,但在《民事證據法(草案) 》的擬定過程中,並未采責任倒置的地位,這樣的立法選擇是建立在對我國法律實現的本土環境客觀認識的基礎上的科學選擇,誠然,舉證責任的分配直接影響到當事人在訴訟中的敗訴風險,而「倒置」規則的設計,則在此問題上增加了原告勝訴的籌碼,在理解何為舉證責任倒置時,本文著重以民事法為主線,指出這種「倒置」並非全部免除原告的證明責任,而是在一定范圍與一定程度上將通常應由原告負擔的舉證責任轉由被告從反方面承擔,舉證責任倒置在三大訴訟法中所體現的具體情形有所差異,但它們的內在精神是一致的?法律的理性與社會公平價值,在民事訴訟中舉證責任倒置的情形,一般總是將其局限於特殊侵權情形,而忽略了民事合同違約責任的訴訟中的原告也無須對被告應承擔違約責任的所有要件,對被告主觀上的過錯實行推定,若被告予以否定則應對其無過錯的證據舉證,在設置舉證責任倒置的規則時,從各國的立法經驗與法的內在價值要求可以總結出以下幾個原則:程序法與實體法結合原則,公平原則,訴訟經濟原則,保護弱者原則等,基於此完善舉證責任倒置的規則時首先應肯定舉證責任倒置的概念,其次立法應避免求大求全,再次要配合實體法的發展,最後還可以在司法領域嘗試判例的指導意義。Afore - mentioned content are belonged to " the cash flow that net embellish adjustment is management activity to arise " project, form from net profit should know : net profit is according to authority duty during the business when producing the principle charge to an account that control is certain of operation result reflect, and cash flow is cash is flowed into during it is certain to reflect a business in order to accept the principle that fu shi makes now, pour out of a circumstance
上述內容屬于「將凈利潤調節為經營活動產生的現金流量」項目,從凈利潤構成應該知道:凈利潤是按照權責發生制的原則記賬時企業一定期間經營成果的體現,而現金流量是以收付實現制的原則反映企業一定期間現金流入、流出情況。Generally speaking, the duty of tort could be divided into two categories, one is " strict liability ", and the other is " negligent liability ". the latter is the main duty of tort law ; the former usually appears in some special fields and industries. as to the compesation that tort - feasor should pay for, it includes compensative damages and punitive damages
「過錯原則」是侵權行為法的主要歸責原則,而「嚴格責任」主要適用於某些特殊的領域和行業,之所以在發生侵權的場合不能一律運用「嚴格責任原則」 ,原因在於這樣做的社會成本將大於社會收益,從而使得許多有益的社會活動成為不可能,結果是降低了社會的總體福利。With the rapid advances of technology and social development, tortuous acts assume a trend of grow in social life. the separation of tort law from the law on obligations and the establishment of no fault liability and fair liability principles mark a new historical stage of tort law
隨著技術的飛躍、社會的發展,侵權行為在社會生活中呈現擴張趨勢,侵權法從債權中的分離及其無過錯責任原則、公平責任原則的確立標志著我國的侵權法已經步入一個新的歷史階段。Minority shareholders " interest protection should be greatly emphasised in the acquisition by agreement, and the western countries such as the united states successfully set up a lot of rules to achieve that goal, which can benefit us a lot. firstly, before the controlling shareholder decides to sell his control, he has the responsibility to carefully investigate the purchaser in case the company will be looted later, and the controlling shareholder should be liable for his negligence of this. secondly, generally speaking the control premium is owned by the controlling shareholder and can only be shared by other shareholders in relatively restricted situations. finally, mandatory tender offer system enables the minority shareholders to sell their shares at a fair price when there is a sale of control, and this goal can only be achieved by setting strict and sound rules to govern the contents the offer especially in the price and the number of shares to be qcquired
首先,控股股東出讓其股份時應當承擔適當謹慎的義務來對收購者進行相關的調查,以避免股份受讓者將來對公司進行「掠奪」 ,如果該控股股東未盡到此項義務而造成公司遭受「掠奪」則應當承擔相應的損害賠償責任。然後,公司控制權交易中所產生的「控股溢價」原則上應該歸控股股東所享有,只有在少數情況下才由全體股東共同享有。最後,強制性收購要約制度是在公司控制權發生轉移后所賦予中小股東的退出該公司的機制,但是只有對此項制度進行完整、嚴格的規定才能達到保護中小股東利益的立法目的。Fouth, the essay analyses the influence of liability insurance upon the criterion of liabity in tort law. liability insurance ensures and stabilizes the position of no - fault liability. liability insurance has both positive and negative influence upon the applicable scope of no - fault liability. finally, the writer concludes that criterion of liability system in our country should include both the fault liability and no - fault liability. with the case analysis, the writer again rejects to regard the equitable liability as the criterion of liability
又次,本文從現代工業社會事故激增並趨嚴重,損失分散的思想逐漸取代損失轉移成為侵權行為法的思考方式的角度,從侵權責任體現的正義觀發生變化的角度,審視了責任保險對侵權行為法歸責原則的影響:責任保險肯定並穩定了無過錯責任原則的地位,對無過錯責任原則的適用范圍既是促進也是遏制。The obligations before contract begins from negotiation and completes with the effectiveness of the contract. on the reconstruction of the obligations after contract, the writer pointed out that the obligations after contract was based on the good faith principle, and it was also a kind of legal contract obligations. its precondition was effective contract the obligations after contract begins from the completion of the valued contract connected tightly to the right and obligations that have been completed on the contract, occurring between the specific party
在後契約義務的重構中,筆者提出后契約義務的法理依據是誠實信用原則;是一種法定的後置契約義務;其成立的前提條件為有效成立的契約;后契約義務始於有效的契約已終止,權利義務關系結束后;后契約義務須與業已消滅的契約上權利義務有密切聯系;后契約義務是發生在特定當事人之間的義務;后契約責任是一種獨立的契約責任。From the aspect of administrative principles, we should carry out these views " authority is duty ", " serving administration " " in legislation and provide for administrative omission in the form of legal principles. we should state clearly that administrative omission is violation of law and supervise administrative omission from the aspect of principles on purpose to decrease the probability of administrative arising
在行政法原則層面,將「權力即責任」 、 「服務行政」等理念貫徹到立法中,以法律原則的形式加以規定,指明行政不作為也是違法,從原則層面對行政不作為加以控制,減少行政不作為這一現象發生的機率。分享友人