At a conference in Beijing on December 4, 2012 marking the 30th anni- versary of the adoption of the current Constitution, General Secretary of the CPC Central Committee Xi Jinping pointed out, "To fully implement th...At a conference in Beijing on December 4, 2012 marking the 30th anni- versary of the adoption of the current Constitution, General Secretary of the CPC Central Committee Xi Jinping pointed out, "To fully implement the Constitution is the primary task and the basic work in building a socialist nation ruled by law." He also said, "A country ruled by law should be first ruled by the Constitution, and lawful governance should be based on the Constitution."展开更多
The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have...The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.展开更多
The call to advance the rule of law in foreign-related affairs is an important component of China's strategic move to a great modern country.In modern times,Western countries have applied rule of law practices in ...The call to advance the rule of law in foreign-related affairs is an important component of China's strategic move to a great modern country.In modern times,Western countries have applied rule of law practices in their modernization,demonstrating the values of a sound rule of law system for national strength.In particular,the rule of law,extended beyond national borders,provides a crucial guarantee for a great modern country's sustained,stable,and healthy path,and is also a clear symbol of a country's soft power.As China is progressing to become a great modern country,there is a need to pay a particularly close attention to the rule of law,actively promoting the legalization of foreign-related work.China's stance on the rule of law in foreign-related affairs should include both a principle of defending its core interests and a principle of advocating shared values and of promoting mutually beneficial cooperation.In the context of this era,China's international law professional community should delve into appropriate models that can facilitate smooth progress on the path to modernization,further enhancing the rule of law in China and the successful emergence of a great modern country.展开更多
The leaders of the Meiji Restoration believed in their master, Yoshida Shoin (吉田松陰), who claimed that in order for the islands of Japan not to be a colony of the powerful Western states, Japan had to conquer nea...The leaders of the Meiji Restoration believed in their master, Yoshida Shoin (吉田松陰), who claimed that in order for the islands of Japan not to be a colony of the powerful Western states, Japan had to conquer nearby countries. This led to Japan’s invasion of the Ryukyu Islands, Taiwan, Korea, and Manchuria, which ultimately led to the Manchurian Incident of 1931, the Sino-Japanese War, and the Pacific War. Surprisingly, the subject and the timing of each and every one of these acts of war were in the same order of Yoshida Shoin’s proposal on preoccupancy. The Sino-Japanese war of 1894 was romanticized as clearing the barbaric culture by civilization, and the Russo-Japanese war of 1904 was romanticized as the realization of Eastern Peace. However, Japanese policies of aggressions were first deemed illegal by international law during the 1931 Manchurian Incident by the investigations of the League of Nations. The Japanese Empire received the recommendation by the League of Nations to restore to original state, but declined and exited from the League of Nations. Following their exit, they started the Sino-Japanese War and the Pacific War and eventually lost in 1945. The goal of the San Francisco Peace Treaty of 1951 was to punish Japan’s aggressions. However, as the Cold War between the East and the West started to arise in 1948, the punishment was eased, and their punishment for the aggressions on the Ryukyu Islands, Taiwan, and Korea was nearly unasked for. This paper examines the issues of the San Francisco Peace Treaty in the views of the international law of the League of Nations, established by Manley O. Hudson of Harvard University and others in U.S. academia and judiciary.展开更多
Chinese modernization of the rule of law is an important dimension of Chinese modernization;it has some commonalities with the rule of law modernization of all countries but it is more characterized by features that a...Chinese modernization of the rule of law is an important dimension of Chinese modernization;it has some commonalities with the rule of law modernization of all countries but it is more characterized by features that are unique to the Chinese context.The prominent feature that constitutes the Chinese characteristics,Chinese style,and Chinese model,is the adherence to the path of socialist rule of law with Chinese characteristics.It is this feature that determines the difference with Western rule of law modernization.Representingg a new form of human rule of law civilization,the Chinesestyle primarily features the building of a socialist law-based country,government,andSsociety,including centralized,unified,authoritative,andefficient Chinese-style national supervision,as well as the dual existence of constitutional review by the Communist Party of China(CPC)and by the state.Chinese modernization cannot be made possible without the rule of law being modernized and serving as a safeguard.Comprehensive promotion of the rule of law is an overriding approach,and two methods have to be followed specifically:firstly,construction of a modern socialist country in all aspects under the rule of law,and secondly,performance of all work of the state under the rule of law.展开更多
The Central Committee of the Community Party of China with Comrade XI Jinping at its core has made strategic thinking and top-level design for Chinese legal education in the new era, put forward a series of new concep...The Central Committee of the Community Party of China with Comrade XI Jinping at its core has made strategic thinking and top-level design for Chinese legal education in the new era, put forward a series of new concepts, ideas and strategies that are epochal, iconic, and original, and created a scientific and modernized theory of Chinese legal education in the new era. The theory on Chinese legal education for the new era, as an important part of XI Jinping Thought on the Rule of Law, profoundly answers significant questions about the orientation, goal, status, relationship, management, and system of Chinese legal education in the new era, and guides us to build a leading country in legal education.展开更多
文摘At a conference in Beijing on December 4, 2012 marking the 30th anni- versary of the adoption of the current Constitution, General Secretary of the CPC Central Committee Xi Jinping pointed out, "To fully implement the Constitution is the primary task and the basic work in building a socialist nation ruled by law." He also said, "A country ruled by law should be first ruled by the Constitution, and lawful governance should be based on the Constitution."
文摘The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.
基金This article is a major project of National Social Science Foundation of China(20ZDA098).
文摘The call to advance the rule of law in foreign-related affairs is an important component of China's strategic move to a great modern country.In modern times,Western countries have applied rule of law practices in their modernization,demonstrating the values of a sound rule of law system for national strength.In particular,the rule of law,extended beyond national borders,provides a crucial guarantee for a great modern country's sustained,stable,and healthy path,and is also a clear symbol of a country's soft power.As China is progressing to become a great modern country,there is a need to pay a particularly close attention to the rule of law,actively promoting the legalization of foreign-related work.China's stance on the rule of law in foreign-related affairs should include both a principle of defending its core interests and a principle of advocating shared values and of promoting mutually beneficial cooperation.In the context of this era,China's international law professional community should delve into appropriate models that can facilitate smooth progress on the path to modernization,further enhancing the rule of law in China and the successful emergence of a great modern country.
文摘The leaders of the Meiji Restoration believed in their master, Yoshida Shoin (吉田松陰), who claimed that in order for the islands of Japan not to be a colony of the powerful Western states, Japan had to conquer nearby countries. This led to Japan’s invasion of the Ryukyu Islands, Taiwan, Korea, and Manchuria, which ultimately led to the Manchurian Incident of 1931, the Sino-Japanese War, and the Pacific War. Surprisingly, the subject and the timing of each and every one of these acts of war were in the same order of Yoshida Shoin’s proposal on preoccupancy. The Sino-Japanese war of 1894 was romanticized as clearing the barbaric culture by civilization, and the Russo-Japanese war of 1904 was romanticized as the realization of Eastern Peace. However, Japanese policies of aggressions were first deemed illegal by international law during the 1931 Manchurian Incident by the investigations of the League of Nations. The Japanese Empire received the recommendation by the League of Nations to restore to original state, but declined and exited from the League of Nations. Following their exit, they started the Sino-Japanese War and the Pacific War and eventually lost in 1945. The goal of the San Francisco Peace Treaty of 1951 was to punish Japan’s aggressions. However, as the Cold War between the East and the West started to arise in 1948, the punishment was eased, and their punishment for the aggressions on the Ryukyu Islands, Taiwan, and Korea was nearly unasked for. This paper examines the issues of the San Francisco Peace Treaty in the views of the international law of the League of Nations, established by Manley O. Hudson of Harvard University and others in U.S. academia and judiciary.
文摘Chinese modernization of the rule of law is an important dimension of Chinese modernization;it has some commonalities with the rule of law modernization of all countries but it is more characterized by features that are unique to the Chinese context.The prominent feature that constitutes the Chinese characteristics,Chinese style,and Chinese model,is the adherence to the path of socialist rule of law with Chinese characteristics.It is this feature that determines the difference with Western rule of law modernization.Representingg a new form of human rule of law civilization,the Chinesestyle primarily features the building of a socialist law-based country,government,andSsociety,including centralized,unified,authoritative,andefficient Chinese-style national supervision,as well as the dual existence of constitutional review by the Communist Party of China(CPC)and by the state.Chinese modernization cannot be made possible without the rule of law being modernized and serving as a safeguard.Comprehensive promotion of the rule of law is an overriding approach,and two methods have to be followed specifically:firstly,construction of a modern socialist country in all aspects under the rule of law,and secondly,performance of all work of the state under the rule of law.
基金Major Special Project for Philosophy and Social Sciences Research of the Ministry of Education“Construct a Socialist Rule of Law System with Chinese Characteristics and Deepen the Practice of Law-Based Governance in All Fields”(No.2022JZDZ002).
文摘The Central Committee of the Community Party of China with Comrade XI Jinping at its core has made strategic thinking and top-level design for Chinese legal education in the new era, put forward a series of new concepts, ideas and strategies that are epochal, iconic, and original, and created a scientific and modernized theory of Chinese legal education in the new era. The theory on Chinese legal education for the new era, as an important part of XI Jinping Thought on the Rule of Law, profoundly answers significant questions about the orientation, goal, status, relationship, management, and system of Chinese legal education in the new era, and guides us to build a leading country in legal education.