Le droit commercial règle des lois comptables dont le système est réprésentatif de la 《comptabilité codifiée 》 dans le cadre du droit continental et présente des points forts. Il n...Le droit commercial règle des lois comptables dont le système est réprésentatif de la 《comptabilité codifiée 》 dans le cadre du droit continental et présente des points forts. Il ne sera pas inintéressant de procéder à l’étude des normes comptables dans le Code du droit commercial, les Lois des sociétés et les Lois portant sur la restructuration de la compagnie et sur la liquidation des biens, ce qui pourrait nous inspirer quelque peu dans l’élaboration et le perfectionnement en Chine des lois comptables et d’une crédibilité financière.展开更多
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 politi...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.展开更多
文摘Le droit commercial règle des lois comptables dont le système est réprésentatif de la 《comptabilité codifiée 》 dans le cadre du droit continental et présente des points forts. Il ne sera pas inintéressant de procéder à l’étude des normes comptables dans le Code du droit commercial, les Lois des sociétés et les Lois portant sur la restructuration de la compagnie et sur la liquidation des biens, ce qui pourrait nous inspirer quelque peu dans l’élaboration et le perfectionnement en Chine des lois comptables et d’une crédibilité financière.
基金This paper is the result of a major project of the Central Marxist Theoretical Research and Development Project and the National Social Science Foundation, ＂Comprehensively Promote Governance of the Country in Accordance with the Law＂ （2015MZD042） and a major project of the National Social Science Foundation （14DC027）. Thanks to Prof. Zhang Hong, Prof. Qin Xiaojian and Prof.Li Dong for their help revising this paper as well as to the anonymous reviewers for their valuable suggestions.
文摘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.
