統一公債 的英文怎麼說
中文拼音 [tǒngyīgōngzhài]
統一公債
英文
consol bond-
The commentary of the case of consolidated annuities
統一公債案述評This paper is divided into five sections : part on : the summary of the convertible bonds. it discusses some commonsensible questions, introduces the definition, characters, fundamental components, their development in the western countries and china
全文分為五部分：第一部分：概述這一部分，筆者對可轉換公司債券的一般常識問題進行探討，系統介紹了可轉換公司債券的概念，性質及特徵，基本要素及其在中西方的發展。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 author maintains that the shipping corporations in china should attach more importance to the problem of relevant corporation, that corporate personality can be negated under certain conditions to make sure the controlling corporation assume its liability to its creditors, thus strengthening the protection for the creditors. the author also holds that procedure law should be consistent with substantive law and only if problems such as the qualified subject and burden of adducing evidence etc. are clarified, equity can be really achieved
筆者認為，當今航運企業應當正視關聯企業的問題；在一定的條件下可以對公司的法人格進行否定，以使控制公司承擔對債權人的債務，加大對債權人的保護力度；同時，程序法也應當同實體法相統一，只有明確適格的主體和舉證責任等問題，才能實現真正的公平。Based on the theories of civil law and commercial law, using the comparative methods, this thesis has systematically and comprehensively researched into the protection of the creditors of one - man company, aiming to provide legislative advice on the perfection of chinese one - man company law
本文以民商法學理論為基礎，採取比較方法對一人公司債權人公司法上的保護進行了全面系統的研究，以期對我國公司法上一人有限責任公司制度的完善有所貢獻。Accounting choice is determined to influence one or more of the firm ' s contractual arrangements. such contractual arrangements include executive compensation agreements and debt covenants, the primary function of which is to alleviate agency costs by better aligning the incentives of the parties. however, depending on the structure of these contracts, ex post accounting choices may be made to increase compensation or to avoid covenant violation
事實上，企業賴以生存的利益相關者不僅僅包括經理人員和股東，債權人、員工、供應商、消費者、政府等，也與企業的利益緊密相關;顯然，科斯企業理論及其以後的發展，對企業的認識存在著一定的局限性， 「公司是由持有該公司普通股的個人和機構擁有」的傳統觀點過于狹隘。The structure of the design on the property ascertaining rules of civil judgment execution proceeding is as follows : the property declaration by obligors is the primary solution, the property ascertaining by obliges and people ’ s court is the secondary solution, the powerful legal sanction is the indemnificatory solution
我國目前民事執行財產查明制度設計思路以債務人財產申報為主軸，債權人自行查明與法院依職權調查為輔助，並以強有力的法律制裁措施為後盾。該架構將使民事執行實務有統一的考量標準，從而使當事人信服，最終實現司法公正與效率。Counters for applications for various permits and certificates for trade or import export purposes of the agriculture, fisheries and conversation department, applications for incorporation and registration of companies, public searches of the companies registry, registration services for medical and healthcare professionals, registration and licensing services relating to chinese medicines, school dental clinics, sai ying pun dermatological clinic and chai wan social hygiene clinic of the department of health, shroff for receiving payment of debts damages of the department of justice, some support services to schools, teachers and the general public provided by the education and manpower bureau, registration services for electrical workers, lpg cylinder wagons, lifts and escalators, builders lifts tower working platforms and amusement rides provided by the electrical and mechanical services department, processing of sick leave clearance for employees claiming work injury compensation by the labour department, sections dealing with family litigation and insolvency matters and criminal matters of the legal aid department, licensing and port formalities at four marine offices and advance booking of professional ship surveying and inspection service of the marine department, services for offenders and medical social services at department of healths kowloon bay integrated treatment centre provided by the social welfare department, road driving tests and driving ability assessment services to people with disabilities provided by the transport department and customer enquiry centres and meter testing services of the water supplies department will move to a five - day week with effect from january 1, 2007
漁農自然護理署處理貿易或進出口許可證和證明書申請的櫃臺公司注冊處的申請注冊成立公司及辦理公司登記服務公眾查冊生署的醫護專業人員的注冊服務中醫藥注冊和發牌事務學童牙科診所西營盤皮膚科診所及柴灣社會生科診所律政司的接收償還債款損害賠償繳費處教育統籌局為學校教師和公眾提供的部分支援服務機電工程署的電業工程人員石油氣瓶車升降機及自動梯建築工地升降機塔式工作平臺及機動游戲機的注冊服務勞工處為申索工傷補償的雇員辦理銷假手續法律援助署負責處理家事訴訟清盤及刑事事宜的組別海事處的四個海事分處的發牌服務及關務專業船舶檢驗及檢查服務的預約服務社會福利署的違法者服務及於生署九灣綜合治療中心提供的醫務社會服務運輸署的路試駕駛考試及殘疾人士駕駛能力評估服務，以及水務署的客戶諮詢中心及水表測試服務等，都會在二零零七年一月一日起推行五天工作周。A detective station sergeant of the police was re - arrested for allegedly accepting advantages to assist two suspected bookmakers in checking information on debtors through unlawful access to the police computer systems
一名偵緝警署警長被廉政公署再次拘捕，指他涉嫌收受利益，非法進入警方電腦系統，協助兩名懷疑經營非法賭博活動的人士，查閱欠債人的資料。Ans by law, bond dealers should report confirmed trades to gtsm immediately after trades are executed. then we will gather all the reports from whole bond dealers and publish relative statistic reports or charts
一債券自營商于其營業處所買賣債券，依規定應于確定成交后迅即將其成交資料向本中心申報，本中心經匯整統計所有債券自營商回報的資訊后，每日製作並公告相關之統計表或行情表。From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition, valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income. problems are raised with regard to the process of current property right system diversity in state - owned enterprises, such as the disagreement to the definition of state - owned property right, no standard of evaluation, imperfection of price fixing system and relative confusion of transfer income disposal and use. what ' s more, new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts, finished goods, invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods, perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution, an original key is offered
第一章運用產權理論對國企產權多元化改革進行經濟學分析；第二章至第五章主要圍繞國有產權的界定問題、評估問題、定價問題、承接方的資金來源問題、轉讓收入的處置運用問題分別進行闡述，指出了當前國企產權多元化過程中存在著國有產權界定不統一、評估不規范、定價機制不完善、處置運用相對混亂等諸多問題，並提出新的解決思路：肯定國有產權界定「長沙模式」的積極探索意義，提出量化職工創造剩餘價值的「國有資產平均增長率法」和「平均市場勞動成本法」 ；將「收益現值」概念運用到對應收賬款、產成品、無形資產等資產評估之中；應從完善資產評估方法、完善資本市場特別是產權交易市場和健全信息公開機制三個方面來解決國有產權定價不公問題；就人力資本出資的擔保問題提出實際債務承擔額（比例）應小於名義出資額（比例）的新思路，並認為人力資本市場上的交易價格應包括絕對出資額和相對出資額兩部分。Part three : property rules ( 1 ) property rules exist in constitutional law, law of things, obligation law, corporate law and law of remedies. thus i form a unitary property rules system
第三章:財產權的規則分析第一節:我們敘述了財產權規則在憲法、物權法、債法、公司法、救濟法中體現，建立一個統一的廣義上的財產權規則的體系。Moreover, they were aware of c & sd s plans for compiling and disseminating statistics on international investment position and external debt, which helped further enhance transparency with regard to external financial statistics
此外，他們亦知悉政府統計處計劃編制及發布國際投資頭寸和對外負債的統計數字。這些數字有助進一步加強對外金融統計的公開性。The process of checking every entry in a set of books to make sure they agree with the original paperwork ( eg. checking a journal ' s entries against the original purchase and sales invoices )
對一家機構財務報表的公正驗證及評價，可以是機構內部的程序（由機構員工進行）或外部程序（由外部機構進行） ，是指有資格的會計師對企業賬簿和賬戶所作的系統性檢查，以此來證明財務報表反映的資產負債情況是否屬實。Besides, there are great deals of other questions, which cause various kinds of mechanism of corporate governance unable to play a effective role. at the same time, the article make a deeply analysis to the reasons. finally, the article put forward some advises : reducing the state - owned stock progressively, foster the institutional investor actively, design some encouragement and restriction mechanism to a manager, reform and perfect the state assets management system, perfect regulation system and withdraw mechanism of security market and unifying the stock market progressively, set up powerful security payment mechanism of debts, strengthen restriction of creditor ' s rights of the banks, develop corporate bond financing, and so on
本文以資本結構的基本理論為起點，對各種資本結構理論觀點進行概括，並從股權和債權兩方面分析了資本結構對公司治理的作用和影響效果；通過對國有上市公司的資本結構進行實證分析，揭示了我國國有上市公司的資本結構存在股權和債權結構不合理，股權內部構成和債權內部構成不合理等諸多問題，由此導致了公司治理各種機制的有效作用無法正常發揮，使得公司治理的效應不佳，並進一步對產生這種股權和債權治理效率低下的成因進行了深層次的分析；最後從宏觀和微觀層次，提出對國有股進行有步驟的減持並逐步實現其流通、改革與完善國有資產管理體制、積極培育機構投資者、完善證券市場的法規體系和逐步統一股票市場、建立強有力的償債保障機制、設計經理人激勵約束機制、強化銀行的債權約束、發展企業債券融資等政策建議。It compared discrepancies between relevant provisions of the roc law and international conventions, namely, the convention on liability for maritime claims 1976, the international convention relating to the limitation of the liability of owners of sea - going ships 1957 and the international convention for the unification of certain rules relating to the limitation of the liability of owners of sea - going vessels 1924
海商法對船舶所有人責任限制規定與1976年海事索賠責任限制公約、 1957年海船所有人責任限制國際公約及1924年海船所有人責任限制統一國際公約仍有相當程度的差異，此等差異亦為此次我國對移除希臘籍阿瑪斯輪殘骸及其船上貨物之債權的求償困難原因之一。Article 25 companies and enterprises must confirm, calculate and record assets, debts, owners ' equities, revenues, expenses, costs, and profits in accordance with the provisions of the uniform accounting system of the state on the basis of the economic transaction and operational matters which actually occur
第二十五條公司、企業必須根據實際發生的經濟業務事項，按照國家統一的會計制度的規定確認、計量和記錄資產、負債、所有者權益、收入、費用、成本和利潤。A separate debt issuance programme using the conventional underwritten approach is being set up to broaden the investor base to cover the institutional investors
現時按揭證券公司正打算以傳統的包銷方式推出另一項債券發行計劃，藉此擴大投資者范圍至機構投資者。The establishment of the priority system will lay a significant foundation for the adjustment of certain social relationships in the coming future, and will protect the common interests of the country, and the claimant, which unavoidably leads to a steady and social order and great economic progress
在未來物權法中建立統一的優先權制度，將為現實生活中許多急需調整的社會關系提供法律依據，有利於維護國家利益或債權人共同利益，有利於相關社會政策在法律上的落實，從而有利於體現法律對實質公平、正義理念的不懈追求目的。To lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defence and general welfare of the united states ; but all duties, imposts and excises shall be uniform throughout the united states
規定和徵收直接稅進口稅捐稅和其它稅，以償付國債提供合眾國共同防務和公共福利，但一切進口稅捐稅和其它稅應全國統一分享友人