權責相當原則 的英文怎麼說

中文拼音 [quánzéxiāngdāngyuánzé]
權責相當原則 英文
accrual parity principle
  • 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...
  • 相 : 相Ⅰ名詞1 （相貌; 外貌） looks; appearance 2 （坐、立等的姿態） bearing; posture 3 [物理學] （相位...
  • 當 : 當Ⅰ形容詞（相稱） equal Ⅱ動詞1 （擔任; 充當） work as; serve as; be 2 （承當; 承受） bear; accept...
  • 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
  • 相當 : 1 （兩方面差不多; 配得上或能夠相抵） match; balance; correspond to; be equivalent to; be equal to...
  1. 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。
  2. This article has been divided into five chapters, the contents of five chapters respectively are : the contents of the first chapter are about pollution compensation that oil leakage of the ships lead to in " maritime law " ; the contents of the second chapter are about delay delivery of the goods in " maritime law " ; the contents of the third chapter are about the cargo lien that the marine carriers have in " maritime law " ; the contents of the fourth chapter are about the rights that the shippers can change and terminate the contract unilaterally in " maritime law " ; the contents of the fifth chapter are about the limitation of liability for maritime claims system in " maritime law ". the contents of each chapter of this article are about a flaw of " maritime law ". as a result of the limit of article length and the limit of author ability, it is impossible to analyze the article of " maritime law " gradually, the article is only about five quite important flaws of " maritime law " to form five chapters, then we will introduce them gradually

    但是，隨著我國加入wto ，國際貿易和海上運輸迅速的發展， 《海商法》在實施中暴露出很多不足。因此，有必要遵循科學性、適時性和法制統一性等立法的基本原則，對《海商法》及時進行修改。筆者認為，應當認真總結《海商法》成功的經驗和失敗的教訓，從目前和今後一個時期海上和與海相通的內陸水域的運輸和經濟貿易的現實和發展對法律的需要出發，參照和借鑒其他民商立法、國際海事條約、民間規則和合同格式，以及國外先進的立法例，吸收海商法理論研究成果，並考慮國際海事立法的發展趨勢，在船舶油污損害賠償的規定，遲延交付的規定，海上貨物留置權的規定，托運人變更解除合同權利的規定，海事賠償責任限制制度的規定等幾個方面修改現行《海商法》 。
  3. 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。
  4. These include not only the protection of the rights and interests of intellectual property obligee, but the more important one is to reinforce the recognition of macao residents regarding the protection of intellectual property rights, which will attract more foreign investments as a result. in fact, the government has made great effort in recent years to strike at intellectual property torts by means of criminal prosecutions and administrative means which are effective ways to lessen those torts. however, under the current laws of intellectual property rights, there is no specific article concerning the indemnification system of intellectual property torts, and it only relies on civil laws as a supplement to the current intellectual property laws

    澳門地區作為世界貿易組織中心之成員，有責任履行相應義務，當中不僅加強力度維護和保障知識產權人之權利和利益，更重要是將澳門地區保護知識產權之水平提高，藉此吸引更多的外來投資者；事實上，近年來政府各部門已著力打擊侵犯知識產權的行為，尤其在刑事打擊和行政手段保障兩個方面，已使知識產權侵害行為有所收斂，但是，在澳門現行知識產權法例中，並沒有專章列節規范知識產權侵權損害賠償之制度，為此，根據民法作為補充制度原則，有關侵權行為之機制是否可以完全適用，值得研究和探討。
  5. Through analysing the basic theories and reasons, gathering and reviewing the related law and regulations, discussing the disputed problem of the liability for tort, the author of this thesis reach conclusions as follows : it is the origin of law that embodies the professional responsibility of cpa in view of the legal liability of auditing. as far as the civil liability for tort of cpa ` s negligent act to practice is concerned, the subject of liability relates directly to the organization form of the accounting firms. whether liability for breach of contract or for tort that cpa should be taken against customers depends on the reason of sue which the customers choice

    在界定與注冊會計師執業過失行為相關的民事侵權責任時，責任主體與會計師事務所組織形式有直接關系;責任主體對客戶的責任:若以違約訴之則應承擔違約責任，若以侵權訴之則應承擔侵權責任;選擇已知第三人原則作為確定第三人范圍的標準;主張以過錯推定原則作為注冊會計師執業過失行為民事侵權責任的歸責原則;確定構成要件時，應當將違法行為包含在過錯要件之中，即構成要件包括:損害事實、行為與損害事實之間的因果關系、行為人的過錯。
  6. 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。
  7. And on the basis of that, it is of great significance to achieve healthy development of the profession. the dissertation defines the law concepts relative to cpa civil liability firstly, then it focuses on the analysis of the following controversial areas in law : definitive principles for auditing tort liability, the judging criteria of fault etc., and it states the legal status of independent auditing standards from the perspective of law ; further, to complete the law analysis, the dissertation analyzes definitive principles of the cpa ’ s legal liability and the game between the interest of social publics and the interest of cpa from the perspective of economics. then, by reviewing different legal status of generally accepted auditing standards in different historical periods in american, the author studies the legal status of independent auditing standards in china regarding our specific legal and economic environment

    本文首先從注冊會計師民事法律責任相關的法律概念入手，重點對審計侵權責任的歸責原則、過錯判斷標準等一些在法學界存在爭議的關鍵領域展開分析，從法律角度闡述了獨立審計準則法律地位問題;進而從經濟學的視角對注冊會計師民事責任歸責原則和社會公眾與注冊會計師的利益博弈展開了分析，作為對法律分析的輔證;然後在考察借鑒不同歷史時期美國獨立審計準則法律地位的基礎上，結合我國特定的法律和經濟等環境，對我國獨立審計準則的法律地位問題進行了研究，認為:獨立審計準則具有一定的法律地位，應當作為我國注冊會計師法律責任認定的一般原則，但並非判斷注冊會計師執業時是否存在「過失」的唯一基準。
  8. The reason of all these shortcomings is : public security and procuratorial organs in our country are parallel, though procuratorial organs have the right to supervise the public security. this kind of supervision is targeted on the results and not the procedure in itself, because the two organs are under the relationship of mutual supervision and mutual restriction, making this supervision inefficient. we should improve the relation between public security and procuratorial organs, strengthen restrictive ways, abolish the relationship of " division of labor " and " mutual restriction ", and reset the rights of the investigative supervision of the procuratorial organs

    究其原因，是因為在我國刑事訴訟結構中，公安與檢察是並列的兩個機關，雖然檢察機關對于公安機關具有偵查監督權，但由於公安機關與檢察機關是一種互相監督互相制約的關系，這種偵查監督只是結果的監督而不是過程的監督，缺乏偵查監督的有效性，因此應當完善我國警檢關系，強化警、檢關系中的制約機制，廢除調整公、檢兩機關之間相互關系的所謂「分工負責」及「互相制約」的訴訟原則，重新設定檢察機關偵查監督權，確立檢察機關在偵查階段的主導核心地位，並增強檢察機關對偵偵查監督問題探究中文提要查程序的監督力度，使偵查機關的所有訴訟程序，特別是調查、取證行為，必須服從檢察機關的領導、指揮和監督，從而使偵查監督機制發揮應有的功效。
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