The chapter builds up the imputable liability system for chinese securities laws within the framework of the continental law theory , through the comparison and analysis of the duty of care criterion established for the behavior of misrepresentation by relevant securities statutes and cases in the u . s . the u . s . practices adopt different duties of care including scienter , negligence and strict liability against misrepresentation under different circumstances 本章以美国证券成文法与判例法对虚假陈述行为设定的注意标准为借鉴，按照大陆法理论框架构建我国证券法关于虚假陈述的归责体系。针对各种不同的虚假陈述行为，美国采用了包括欺诈、过失和严格责任等多种注意标准的归责体制。
Then he comments on the approaches of the evaluation of regional sustainable development . part four is the construction of fractal evaluation model of region sustainable development . in this part , at first the author expounds the features of region sustainable development , then constructs the two - dimension frame of the evaluation of region sustainable development , which two dimensions refer to developing dimension and sustainability dimension and expounds the evaluation principle of region sustainable development 这一部分首先阐述了区域可持续发展的特征，然后构建了区域可持续发展评价的二维框架，即发展维和可持续维，阐述了区域可持续发展评价的原则，根据区域可持续发展评价的二维框架构建了区域可持续发展评价的分形评价模型，并选择了评价模块，建立了评价的指标体系，简述了评价的过程。
Firstly , the writer puts forward the definition of finance behaviors with reference to relevant definitions of financial behaviors at home and abroad . three elements that are behavior body , finance management environment and financial objective stand out of this definition . secondly , 首先,在借鉴国内外对财务行为相关定义的基础上提出了笔者对财务行为的定义,定义突出了三个要素:行为主体、理财环境和财务目标,这三者也是本文逻辑框架构建的着眼点,并进一步阐述了财务行为的内涵和外延。
In this dissertation , the author probes into the expansion of modern audit function from the angle of auditors . the following issues are included in the paper : the conceptual framework and contents of the study on the expansion of modern audit function , the expansion conditions and dimensions for modern auditing function , and other relevant problems rising after the expansion of modern audit function 本文主要站在审计师的角度来探讨现代审计功能拓展问题,这些问题包括:现代审计功能拓展研究概念框架构建及其内容;现代审计功能拓展的约束条件;现代审计功能拓展的维度;现代审计功能拓展后的其他相关问题。
In the civil law countries , the science of civil procedural law is composed of the theories of litigation subject , acts in litigation and the object of litigation , and the theory of acts in litigation which studies the acts in general , searches for the regulation is the corner - stone for the science of civil procedure in reality 诉讼程序是由一系列诉讼行为构成的，研究诉讼程序实际上也就是研究诉讼中某一阶段或整体上的诉讼行为及其相互关系，把握了诉讼行为也就把握了诉讼程序。大陆法系的诉讼法学一般是以诉讼主体、诉讼行为和诉讼客体为框架构建而成的，诉讼行为理论实为构筑诉讼法学体系的理论基石之一。
The first part of “ the analysis of the background of the tax legal system in the qing dynasty ” , which includes two chapters of “ the evolution of the tax legal system in ancient china ” and “ the great change of the situation of the social and economic development and the tax system ” , is a presentation to the evolution of the tax legal system in ancient china before the qing dynasty , the situation of the social and economic development in the early stage of the qing dynasty , and the adjustment of the qing ’ s government in the tax system , 第一编:清代赋税法律制度的背景分析。本编主要是通过介绍清代之前中国赋税法律制度的发展沿革和清前期的社会经济发展状况以及清政府在赋税制度上所作的重大调整,为后文清代赋税法律制度的框架构建作铺垫。共分两章:第一章,中国古代赋税法律制度的沿革;第二章,清代社会经济发展状况与赋税制度的重大变革第二编:清代赋税法律制度的框架结构。
