论商法

本文按照历史和逻辑的统一，对诸多涵义和意义迥异的“商”法概念做了澄清，认为社会经济发展造成“商”与工以至农、金融。教科文卫间的行业壁垒消失，法对于泛商化社会条件的反应就是民商合一，同时由国家保障公共产品供应、维护经济协调运行和发展的需要所决定，“商”还冲出民或私的领域，成为经济法的有机组成部分。文章指出，由于英美法向来不拘公私、民商之分，有包容行政、“民、行（政）”不分的真正的“大民事”，所以其“经济法”实在很发达，没有“经济法”而不需要经济法，Ｂｕｓｉｎｅｓｓ ｌａｗ也不是什么商法。大陆法系的商法则已在公、私冲突和交融之中寿终正寝，需要由“经济法”来协调和融合公与私，以免公、私理念和制度在对立冲突中两败俱伤。因此，商法并非实际的法部门和法现象，但不妨在一般私法或不严格的意义上使用“民商法”或“商法”的提法。

Exploring the presence of accounting amongst petty traders in Ghana

This paper seeks to investigate the presence of accounting among petty traders in Ghana. The methodology applied was the mixed method under the multiple methods choices. Both qualitative and quantitative techniques were used. The findings were that formal education is not a pre-requisite requirement to the operations of a petty trading business. However, the study revealed the presence of accounting in petty trading; thus confirming the assumption that accounting is a universal good and is present in the petty trading business. Findings on the three major factors that influenced the present or absent of accounting among petty traders revealed that： there were no state institutions or pressure groups in Ghana to influence or oblige private entrepreneurs （petty traders） to prepare financial statements; the literacy of the petty trader though was found to be a necessary factor, it was not sufficient to explain the accountancy presence or absence in the traders＇ businesses. The usefulness of the accounting information to the petty trader influenced the presence of accounting in the traders＇ business. Finally, the level of trust - social capital in the community, and its influence on the presence of accounting, was relatively insignificant in the context of urban Ghana. No study of this kind has been conducted in the field of accounting presence or absence in Ghana.

The Role of Consultative Democracy in a Constitutional System and the Rule of Law in China

The rule of law in China should be advanced under a systems framework. The systems framework on which the Chinese rule of law relies is shaped by the socialist democratic system. Socialist consultative democracy, which responds to the core themes of the determinant of socialism, Party leadership, the democratic tradition of New China and native resources for constructing the rule of law, is an important resource for constructing the rule of law in China. In a constitutional system of＂ruling Party--political power--the people＂ that takes the sovereignty of the people as the logic of its starting point, consultative democracy plays the role of functional coupling. Popular sovereignty gains political legitimacy on the basis of multi- party cooperation and political consultation under the leadership of the CPC, thus translating the will of the ruling Party into the will of the state. Consultative democracy constitutes an essential process in national decision-making, affording a basis for the construction of the inherent logical sequence of ＂ruling Party--Consultative Conference--People＇s Congress.＂ The democratic supervision exercised by the Consultative Conference is an extension of political consultation; from it unfolds the systems framework of the rule of law in China.

The Role of Consultative Democracy under the Constitutional Framework and the Associated Rule of Law

The logical sequence of China＇s state governance is ＂governing party--consultative conferences--people＇s congresses--the people.＂ The ＂governing party--consultative conferences＂ link in the chain involves political consultation through people＇s consultative conferences. The ＂governing party--consultative conferences--people＇s congresses＂ link involves a process of obtaining legitimacy for the Party＇s views based on political consultations which are then translated into the national will by the system of people＇s congresses. The ＂people＇s congresses--the people＂ link involves the two-pronged logic of elections and governing the country according to law. The ＂governing party--the people＂ link is an illustration of the party＇s mass line, which essentially involves social consultation. Consultative democracy usually includes the political consultation in the ＂governing party---consultative conferences＂ link and the social consultation in the ＂governing party-- the people＂ link in the chain, both of which are connected through the system of people＇s congresses. This logically determines the inner relations between the Party＇s leadership, consultative democracy and the people＇s congress form of representative democracy and shapes the institutionalization of consultative democracy. That is, in the process of democratic decision-making, a circular system consisting of ＂political consultation-- legislative consultation--social consultation＂ is created to guide development of the actual system.