考利內什 的英文怎麼說
中文拼音 [kǎolìnèishí]
考利內什
英文
kaulinysh-
The questions discussed in the thesis mainly are : what is the off - balance - sheet financing ; what are the backgrounds and the springhead that give birth to the off - balance - sheet financing ; what are the main forms of off - balance - sheet financing widely used today ; when making the off - balance - sheet financing decision, what are the factors that should be taken into consideration ; what are the interests conflicts caused by the off - balance - sheet financing among stockholders, managers, creditors and other interest - related somebody ; what are the influences that the off - balance - sheet financing have on the financial ratios ; and how the cost and risk factors influence the off - balance - sheet financing decision
本文討論的問題主要有:什麼是表外融資;表外融資產生的背景和根源是什麼;表外融資的具體表現形式有哪些;中外會計準則對其確認和披露做了何種規定;企業開展表外融資活動應遵循怎樣的原則;我國目前上市公司使用表外融資的內、外部環境如何;表外融資會導致企業哪些利益相關者產生怎樣的利益沖突，會對各種財務指標產生怎樣的影響;企業在進行表外融資決策時，需要考慮的成本和風險因素又有哪些。Chapter two, sometimes is the common topic to civil law scholars, but the studying products fall short of depth and width, so this chapter is governed by the historic overview and comparative method, under the base of examining the development and vicissitude of roman trust notion, probing into why the civil law did n ' t develop and shape the institution of trusts like anglo - saxon jurisdictions, meantime collecting and analyzing the various experiences and lessons from a number of civil law countries, not only including mixed - system jurisdictions ( scotland, quebec ) influenced by common law tradition far - reachingly, but also including the various effects of the trust law codified by pure civil law countries ( liechtenstein, japan, latin american countries ), and the developments of domestic trust in holland and italy under the rectification of the trust hague convention, ad hoc, including the experiences and lessons of non - recognition trust countries ( germany, france, switzerland ) that they had been penetrating into the notions in civil codes, all is intended to " portrayed " the competitive panorama between civil
第二章「信託觀念與民法傳統的沖突和融合」 ：這一主題一直是民法學者探討的核心問題，本部分採取了歷史考察的方法和比較分析的方法，在考察羅馬法中的信託觀念的發展和變遷的基礎上，探討了為什麼民法傳統沒有發展出如普通法系一樣的信託的若干原因，同時一廣泛地涉獵了民法法系各國繼受和發展信託觀念的不同的經驗和教訓，不僅包括深受普通法系影響的混合法系（蘇格蘭和魁北克）在民法傳統的物權法匡架中發展信託的獨特經驗，而且考察了純粹民法傳統的國家（列支敦斯登、日本和拉丁美洲國家以法典繼受信託的不同的效果，以及在1984年《關于信託的法律適用和承認的公約卜v發展國內信託例證?一荷蘭和義大利，更包括了對于沒有接受普通法系信託而在民法典中挖掘信託觀念的德國、法國和瑞十的經驗和問題，並意圖勾畫民法傳統中的信託與普通法系的信託相競爭的全景，介刑」析眾多經驗和教訓i的基礎上為我國《信託法》的發展提供借鑒。
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