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“新立法法与全面贯彻税收法定原则”会议综述
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作者 曹荠 《社会科学辑刊》 CSSCI 北大核心 2015年第4期193-194,共2页
关于税种的设立、税率的确定和税收征收管理等税收基本制度应由法律规定,已经成为2015年《立法法》的基本内容之一,其对于贯彻落实税收法定原则具有关键意义。在理论上,深入理解税收法定原则尤为需要更深入地加强财税法理论研究,也需要... 关于税种的设立、税率的确定和税收征收管理等税收基本制度应由法律规定,已经成为2015年《立法法》的基本内容之一,其对于贯彻落实税收法定原则具有关键意义。在理论上,深入理解税收法定原则尤为需要更深入地加强财税法理论研究,也需要更积极地对新立法法中的税收法定原则进行学术探讨,逐渐形成厚重和长远的税收法定原则的理论内容和学术目标,这样有利于全面贯彻落实税收法定原则。 展开更多
关键词 税收法定价值 理论争鸣 范围与边界
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外汇券的性质和货币的排它性 被引量:1
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作者 焦玉兰 《中央财经大学学报》 1983年第4期31-33,共3页
外汇券的流通非但没有达到加强外汇管理,维护社会主义金融秩序的目的,反而产生了破坏人民币的威信,引起国内市场投机,不利于外汇管理,减少国家侨汇收入等一系列严重问题。这些问题的存在,迫使我们不能不对外汇券的性质和特点进行全面认... 外汇券的流通非但没有达到加强外汇管理,维护社会主义金融秩序的目的,反而产生了破坏人民币的威信,引起国内市场投机,不利于外汇管理,减少国家侨汇收入等一系列严重问题。这些问题的存在,迫使我们不能不对外汇券的性质和特点进行全面认识。一。 展开更多
关键词 外汇券 人民币 排它性 货币制度 法定价值 一般等价物 市场价值 扩大价值形态 外汇管理 商品生产与交换
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Evaluating and Measuring Relational Capital by Defining Knowledge
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作者 Raffaele Trequattrini Giuseppe Russo Rosa Lombardi 《Journal of Modern Accounting and Auditing》 2013年第3期392-397,共6页
As we are in the knowledge economy, the main purpose of this research is to define the value of relational capital by measuring it with an innovative model. To this end, this paper will explain the meaning of intellec... As we are in the knowledge economy, the main purpose of this research is to define the value of relational capital by measuring it with an innovative model. To this end, this paper will explain the meaning of intellectual capital (human capital, structural capital, and relational capital) in the field of knowledge economy and what relational capital is and how we can measure its value. The research is qualitative in nature and was developed through the study of the international literature. The research presents some theoretical evidences that permit defining a method for the evaluation of relational capital. In this direction, the above method will need to have some integration in the future research. Moreover, this approach should consider some empirical evidences to establish the practical value of the method. In fact, the method presented encourages debate and a critical attitude towards the evaluations of relational capital and intellectual capital. 展开更多
关键词 relational capital intellectual capital EVALUATION PERFORMANCE KNOWLEDGE
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Research on the Legal Attributes and Values of Forensic Testimony in Criminal Proceedings from the Perspective of Legal Norms 被引量:1
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作者 练育强 《Social Sciences in China》 2012年第4期157-167,共11页
From the perspective of legal norms, the legal attributes of forensic testimony in the course of criminal proceedings are manifested in two forms: one is the collection of evidence; the other is the exercise of power... From the perspective of legal norms, the legal attributes of forensic testimony in the course of criminal proceedings are manifested in two forms: one is the collection of evidence; the other is the exercise of power. However, the values residing in these two legal attributes are not the same. The former emphasizes "justice," and the latter, "efficiency." An analysis of the legal norms governing forensic testimony in different periods shows that forensic testimony in criminal proceedings is gradually shifting from a pattern dominated by the exercise of power to one characterized by the collection of evidence. However, a genuine return to the essential character of forensic testimony as the collection of evidence must be premised on a change in the value orientation of the Criminal Procedure Law, that is, on a change from "efficiency" to "justice." 展开更多
关键词 legal norms forensic testimony legal attributes value orientation
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