Audit Quality, Legal Systems, Investment Opportunity Set and Ownership Structure： Evidence From United States, France and Germany

This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of country, investment opportunity set and ownership structure which have influence of audit quality.Empirical results show, initially, that specificities of legal system are positively associated with audit quality appreciated by size of audit firm. Then, the results reveal that investment opportunity set influences partially size of audit firm. Finally, ownership structure influences negatively the search for a high audit quality

Research on the Legal Regulation of Market Access for Agricultural Products in China

On the basis of defining the concept of market access for agricultural products,this paper analyzes the necessity of establishing market access system of agricultural products,proposes the conception of establishing market access system of agricultural products in China;sets up the frame of market access system of agricultural products;analyzes the rationality of the frame of market access system of agricultural products;poses the consideration of economic law regarding setup of market access system of agricultural products.This paper also puts forward the legislative suggestions for establishing market access system of agricultural products as follows:establish the frame of market access system of agricultural products taking quality access as core;establish and perfect the compensation and relief system of guaranteeing benefit of manager and producers;establish the market access system of agricultural products with hierarchical structure;sort out existing laws and form the sound the legal frame of market access system of agricultural products.

Legal System of ODR for CBEC Among the B&R Countries

As cross-border electronic commerce(CBEC)has become a new path to serve the Belt and Road(B&R)Initiative,it is imperative to develop an efficient,convenient and simple online dispute resolution(ODR)mechanism to facilitate the CBEC among the B&R countries.This study examines the legislative practice of the European Union(EU),the United Nations Commission on International Trade Law(UNCITRAL),and the Organization of American States(OAS)in the ODR mechanisms for CBEC.The findings provide reference and inspiration for China’s essential role in developing an ODR mechanism for CBEC among the B&R countries.Legally,ODR for CBEC between the B&R countries is essentially an innovative combination of rule by technology and rule by private law.In light of related principles(e.g.,special consumer protection,procedural fairness,and consumers’personal information and data protection),China should develop an ODR mechanism(involving compromise,mediation,online arbitration,and online court)for CBEC among the B&R countries based on China’s experience in the ODR for CBEC.

A Proposal on the Brand Strategy of the Development of Low Carbon Industry under the Legal Perspective

The sustainable development of the low carbon industry is depended on the brand strategy;brand strategy is the important part of low carbon industry.The brand strategy is the important support and the security of low carbon industry;it is also the part and parcel of the development of low carbon industry.Its spiritual connotation owns intellectual property legal attributes,the brand strategy of low carbon industry is a series of activities which is to use the intellectual property law to provide the powerful legal support and legal protection when the low carbon industry setting up and developing to realize the development and the perfection of low carbon industry.Our legal system about the low carbon industry still remains lots of defects and weakness,how to use the existing legal system to develop the brand strategy of the low carbon industry is as important as making up for the shortage of the law.

System Improvement of Judicial Procedure in the Progress of Social Legal System Construction

Judicial procedure,as a legal method to exercise the jurisdiction,has become an important element of the legal system construction.To improve the judicial procedure,legal procedure must be strictly complied with to complete the proceedings and the legitimate interests of the entities of the parties concerned and participants must be respected and protected.The reform of the judicial procedure system shall be strictly promoted and orderly carried out through scientific and reasonable setting,positive guidance in equal participation of both parties of the proceedings while making use of the security mechanism of supervision and restriction.

On the “Law and Literature” Campaign in the Chinese Context and Its Significance for the Construction of China's Legal System

"Law and literature " comes from an American radical law school of the1970 s,and it was then considered a campaign,thus the school became one of the most post-modernistic schools of thought. Due to its western theoretic background,it is necessary to interpret its context; in other words,the "Law and literature"problems shall be interpreted in the Chinese context,which can also provide much inspiration and reference for the construction of China's legal system.

中国OFDI的法律制度寻求动机研究——扩展引力模型的面板数据实证检验

笔者通过把法律制度嵌入扩展投资引力模型，利用我国2003年-2011年向58个代表性国家（或地区）投资的面板数据，实证研究投资国和投资东道国（或地区）法律制度对我国OFDI的影响。实证结果验证了传统投资引力模型结论的正确性，同时认为我国OFDI具有明显的法律制度寻求动机，投资东道国（或地区）良好的法治运行环境和对私有产权的保护对我国OFDI有较大引力，我国目前法治完善度和产权保护度还相对较低，是助推OFDI的重要因素。文章结论对政府制定OFDI发展战略优化海外投资地理结构有一定的参考价值。

Forest fire prevention management legal regime between China and the United States

Precautions against forest fires,a significant element in the prevention and reduction of natural disasters in China,are very important to the development of public emergency systems,as well as to the safety of forest resources,ecology,people’s lives and properties.The USA has extensive experience in forest fire management,which has been widely accepted and used by other countries.The precautions taken by China and the USA to prevent forest fires have been compared in a great number of previous studies.However,most of the studies have focused merely on fire extinguishing technologies and management methods;they have lacked a comparative study on the legal aspects of management.This paper will consider five distinct aspects related to forest fire management between China and the USA and will analyze the similarities and differences as well as study other features to facilitate work related to precautions against forest fires in China.

The Accounting Profession： A Descriptive Study of the Common and Code Law Countries

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.

新《公司法》若干重要问题解读(笔谈)

新《公司法》修订所涉及的内容非常丰富,修订内容包括公司登记制度、股东出资责任、公司治理制度、公司资本制度、控股股东义务、董监高信义义务等方面。赵旭东教授指出,本次《公司法》修订在公司登记与信息公示制度、股东出资责任和法律后果、公司资本制度、公司治理制度、股东权益保护和控股股东义务这五个关键领域实现了重大突破和创新。周林彬教授集中解析了“国家出资公司组织机构的特别规定”一章,认为新《公司法》的亮点之一是通过新设这一章积极回应了我国国有企业治理的“本土实践”与“中国问题”,给出新时期国有企业治理的“中国方案”,推进了中国特色的国有企业治理制度的设计,重塑了国有企业的规范体系。刘凯湘教授对本次《公司法》修订中与公司资本制度相关的若干条文展开解析,包括限期认缴制、新增有限公司股东出资义务加速到期制度、股东违反出资义务的责任承担规则、董事会的催缴出资义务、股东失权制度、董监高对股东抽逃出资的连带责任、类别股的规定、授权资本制等。赵万一教授深入探讨了这次《公司法》修改的主要特点,认为新《公司法》既坚持了其商法属性,同时又充分考虑了《民法典》的既有制度内容,适当兼顾了与《民法典》之间的制度衔接关系,从而既为科学解决民法与商法的关系提供了理念和制度支持,也为中国式法律制度体系的创建提供了完美的立法实践样本。周友苏教授深入解析了新《公司法》在完善股东出资制度方面增加的股东出资缴纳、股东出资“加速到期”、股东失权、股东出资责任这四条新规定,认为新《公司法》在完善股东出资制度方面增加的这些新规定,积极回应了我国自2013年以来公司数量大幅增长所带来的股东盲目认缴、天价认缴、期限过长的现象突出,损害债权人利益的纠纷案件呈明显上升态势等问题,极大地强化了保护债权人的力度。李建伟教授深入解析了《公司法》修订中与法定代表人制度相关的若干条文,认为新《公司法》关于法定代表人的规定较之以往更加体系化,并有望基本解决困扰公司实践许多年的诸多难题,但其中亦存在不完全规范的问题。

论习近平法治思想与自主法学知识体系建构

习近平法治思想是建构中国自主法学知识体系的指导思想和理论基础,具有世界观和方法论指引功能、法学学科体系优化功能、法学范畴体系完善功能、法学理论体系创新功能。其中,世界观和方法论指引功能,体现为引领法学知识体系建构坚持实事求是、守正创新、推陈出新、融通中外、系统思维、胸怀天下等原则。法学学科体系优化功能,体现为推进法学基础学科转型升级、法学新兴学科创建发展、法学交叉学科发展、涉外法学学科完善。法学范畴体系完善功能,体现为推动完善法学基本范畴体系、公法学范畴体系、私法学范畴体系、程序法学范畴体系、涉外法学范畴体系。法学理论体系创新功能,体现为推动法律学、法治学、法理学的理论体系创新。

系统重要性金融科技公司的法律规制

随着金融科技的加速应用,金融科技的系统性风险已成为监管重点。金融科技巨头以关键技术服务商、金融基础设施和互联网金融控股集团等样态深度参与金融活动,在规模性、复杂性、可替代性和关联性等方面开始具备系统重要性特征,成为金融科技时代的“大而不能倒”。有必要参考系统重要性金融机构的监管经验,并结合金融科技公司系统性风险的生成机理,对系统重要性金融科技公司予以特殊规制。在有效识别系统重要性金融科技公司的基础上,整合金融监管、数据治理、网络安全和市场竞争等四大规制场域,建立以协调性为目标的监管体制、以可靠性为目标的审慎监管体系、以可承受性为目标的风险处置机制,构建系统重要性金融科技公司的监管框架和规制方案,有效防范其运行失灵给金融稳定带来的冲击。

数据产权刑法保护模式的构建

数据产权是一种具有财产权属性的新型权利,该权利与虚拟财产权和知识产权具有明显差异。数据产权属于刑法保护的公法益范畴,其应归属于市场经济秩序法益之中。现行刑法有关财产犯罪、知识产权犯罪和数据犯罪的规定均无法实现对数据产权的全面保护。刑法对数据产权的保护应以促进数据流通为主要目标,且应当覆盖数据处理的各流程阶段。对侵犯数据产权行为进行刑法规制时,应对“未经同意”获取数据行为审慎入罪。应增设妨害数据流通管理秩序罪,对“情节严重的”妨害数据流通管理秩序行为予以刑法规制。

The Legal Conflicts, the Legislative Vacancies and the Legislative Lags in the Chinese Environmental Legal System

The inconsistency and disharmony in China’s environmental legal system are seriously undermining the authority and effectiveness of environmental laws, making it hard to achieve the national environmental legislative goals. It is found in this study that at least 18 administrative regulations and rules conflict with the five recently-revised environmental laws. The legislative vacancy rate of province-level environmental laws reaches 27.8%, and that of city-level environmental laws in the major cities reaches 59.7%. Besides, 66% of the local including both province-level and city-level environmental laws have the problem of legislative lags, with an average lag of 2547.8 days. In addition, there are many legal conflicts between national environmental laws and local environmental laws. In order to help China to build a harmonious and unified environmental legal system, some suggestions are proposed in this study, including comprehensively examining the lower-level environmental laws, strengthening the leading role of local people’s congresses in environmental legislation, improving the construction of filing and review mechanism, and optimizing the mechanisms for information disclosure and public participation.

关于破产保护法律制度的若干思考

破产保护法律制度中存在的理念认识问题,导致对破产法律保护制度的功能和作用产生误解。必须清晰认识到破产保护法律制度对社会主义市场经济建设的重要性。建立和完善破产保护法律制度,可以补齐当前我国社会主义市场经济制度的短板,可以为市场在资源配置中发挥决定性作用搭建工作平台,可以通过挽救危困企业和其他市场主体,稳住我国当前经济发展的基本盘,推动我国经济高质量健康发展。因此,要贯彻落实习近平法治思想,建立和完善我国个人破产保护法律制度、非法人组织破产保护法律制度、管理人制度、府院联动协调制度、执行与破产协调制度等破产保护法律制度体系,加强破产保护法律文化建设,发挥破产制度的功效。

中国民法典评注:理论基础与愿景使命

当代对于大陆法系产生深远影响的法律评注兴起于德国。典型的法律评注作品根据法典的结构和顺序展开法律的逐条评释,以解释说明现行法及其适用为目的。与此不同,法学教科书以阐述法学基本原理为宗旨,侧重学术讨论;立法释义书以说明立法目的为主,但缺少司法裁判规则的整理和归纳。一部理想的法律评注,应当汇集和整合制定法、法学理论和司法裁判,体系地反映现行法的状况。法律评注与法教义学具有同构共生的关系,是法教义学的重要载体。法律评注比法教义学更加依赖实证法,当代编撰中国民法典评注的条件已经基本具备。编撰中国民法典评注应当融合法教义学与司法实务,注重体系思维与论题思维的互补。民法典评注的完成,将对我国民法教学事业和民法学术话语体系的建设起到至关重要的作用。在当今信息科技日新月异发展的时代,法律评注在专业分析、知识创新、价值判断等方面具有相对的优势,暂时不会被人工智能所取代。

习近平法治思想中的“中华法系”概念

中华法系萌生发展于中华大地,为千百年来国家治理与社会运行作出了重要贡献。但作为一个法学概念,“中华法系”发端于19世纪末传入中国的“法族”概念,其内涵在中华民族艰辛探索法治道路过程中经历了长期建构与重构。法系与法律系统、法律体系,法律、道德及其相互关系,发展方向、未来命运及其决定因素是“中华法系”概念演进过程中形成的基本论题,最终表达的是中国法治的过去和未来如何在法治实践中获得存在的意义。“中华法系”概念百余年演进历程中围绕基本论题展开的讨论,表征着概念本身所具有的民族性、实践性与时代性。习近平总书记全面回顾了“中华法系”概念的演进历程与基本论题,深刻揭示了其丰富的制度内涵、思想内涵与文明内涵,并赋予其新的时代意义。习近平法治思想中的“中华法系”概念具有鲜明的主体性、范式性、引领性,是具有标识意义的重要概念。

新时代法学基本范畴的重构——构建中国自主法学知识体系要论

在新时代背景下对法学基本范畴的内涵和体系进行重构,是构建中国自主法学知识体系的“成事之要”。“政治新时代”和“科技新时代”的到来,为法学基本范畴的重构提供了背景和动因。法学基本范畴从法学学科体系看构成了近代法律科学的“通用语汇”,从法学学术体系看可谓是法学理论创新的“思想芯片”,从法学话语体系看形塑了中国法学对外传播的“基本语法”。为了重构法学基本范畴,一方面要进行理论上的融会贯通,即贯通马克思主义、中华传统优秀法治文明和西方优秀法治文化三个传统,另一方面要对历史和当下的法治实践予以归纳提炼,并通过建构性解释上升为法学概念和范畴。重构的核心任务在于构筑兼具普遍性与中国性的法学基本范畴体系,为此既要加强对原创性概念和范畴的研究,也要加强对普遍法学概念和范畴的新内涵的研究,并按科学严密的内在结构构筑起以“法”和“法治”为核心、兼具静态性和动态性的二元法学基本范畴体系。

行政法视角下的食品安全风险监测与评估

我国已经初步建立了食品安全风险监测与评估相关的法律制度,国家食品安全风险监测网也已经建成。该法律制度属于行政法范畴,具有行政法的属性。从行政法的视角分析,现行风险监测与评估机制在信息共享、风险预警、联合执法等方面还存在一些问题。为能够更好地保障食品安全,应该重构风险监测与评估法律制度,强化风险意识,改进程序设定,不断完善监测网络,促进食品安全风险监测和食品安全监督抽检系统并轨。科学高效的风险监测与评估有利于及时发现食品安全风险,引导制定食品安全标准,帮助监管部门对于食品安全进行分级管理,从而进一步规范我国的食品市场秩序,为人们提供放心满意的食品。

Research on ocean renewable energy exploitation and its legal system

In our country,the present exploitation of ocean renewable energy mainly concentrates on the tidal power,wave can,and the trend of the development of salt difference energy and temperature difference energy are still locating in the state of research and testing. The exploitation of tidal current energy and wave energy has made great progress recently. Although these achievements are quite comforting,compared with other sorts of renewable energy,the interrelated research on ocean renewable energy is still defective. After investigating correlative data,the passage lists several reasons to explain current status. This article focuses on analyzing feasibility and necessity of ocean energy development in China,as well as introducing foreign ocean renewable energy development which is summarized into some experience. Through a careful study on these systems,it puts forward and demonstrates five ocean renewable energy exploitation in Chinese legal system:ocean renewable energy exploitation integrated management system,ocean renewable energy market financing system and so on. It also discusses how to realize specific implementation of these schemes and their feasibility.