New Law: Ready?

Reviewing the past years, textile industry in China seems to face several new challenges every year; the year of 2008, maybe, will be a tough year for Chinese textile industry: traditional development mode would confront the pressures from the newly implemented Labor Contract Law inevitably, as well as the appreciating RMB and descending export.

New Law Governs TCM

AN elderly lady recently caused a major uproar across China. Liu Hongbin, a self-proclaimed traditional Chinese medicine （TCM） expert, was regularly seen on various television advertisements for medicine products. On Tibet TV. she claimed to have inherited knowledge of traditional medicine practiced by the Miao ethnic minority group, professing to be an expert in curing coughs and asthma,

Solving an Age Old Problem A new law requires children to visit their aging parents

MORE than 10 years ago, the song Come Home As Often As You Can to See Your Parents became popular in China, reminding young people of their obli- gation to set aside their hectic lives and return to their hometowns to visit their aging parents. Today, the idea expressed in this song has been codified in Chinese law.

Drafting the New Law

December 2002, the law was deliberated for the first time by the NPC Standing Committee.2004, the revised Constitution added an article on

New Law Protects the Health of Mothers and Infants

CHINA celebrates International Children’s Day this year with the implementation of a law protecting the health of the country’s mothers and infants. The Law of the P.R.C. on the Protection of Mothers and Infants, passed on October 27, 1994, during the 10th Session of the 8th Standing Committee of National People’s Congress, was publicly issued on the No.33 Command of the President of the P.R.C. and will go into effect June 1, 1995. This first law specifically concerned with the protection of the health of women and children is expected to play an important role in the overall improvement of the health of the Chinese people, the quality of the population, the advancement of the society, and the overall happiness among families. The law stresses the promotion of maternal and child

FEAR OF TRYING A NEW LAW SHEDS LIGHT ON CHINA'S UNUSUALLY HIGH CONVICTION RATE

On August 9,Shandong became the first province in China to abolish performance evaluations based on the number of prosecutions and'cases solved'by police departments.Although the move is ostensibly intended to'redirect energy to public security,crime-prevention,and public assistance,'some lawyers hope it could also improve the'objectivity'of law enforcement in a country where police and prosecutors almost never fail to win in court.

New Food Safety Law of China and the special issue on food safety in China

1. IntroductionThere have been a number of serious incidents of compro- mised food safety in China in recent years. To list a few, these include： a Salmonella outbreak, the use of horse- meat in burgers, the illegal use of phthalates as a clouding agent, the contamination of formula milk by melamine, the meat scandal of Shanghai Husi Food Company which sold reprocessed stale meat to many fast food chains includ- ing McDonald＇s, Burger King, and KFC across theworld,

New Geiger-Nuttall law of odd-Z nuclei and long-lived island beyond the stable line

Recently,we analyze the α-decay data of even-Z nuclei and propose the new Geiger-Nuttall law where the effects of the quantum numbers of α-core relative motion are naturally embedded in the law [Physical Review C 85,044608(2012)].In this paper,we firstly test whether the new law without any change of parameters can be applied to the α-decays of odd-Z nuclei which are more complicated than those of even-even nuclei.Then the nuclear shell effect around N=126 is analyzed for very proton-rich nuclei with Z=85-92 based on the data of α-decay energies and half-lives.A long-lived island beyond the stable line is proposed where the half-lives of nuclei on this island are abnormally long.The mechanism of the appearance of the island and its significance to other mass ranges are discussed.

NEW CONSERVATION LAWS OF ENERGY AND C-D INEQUALITIES IN CONTINUA WITH MICROSTRUCTURE

Existing fundamental laws, balance equations and Clausius-Duhem inequalities in continua with microstructure are systematically restudied, and the incomplete formulations of conservation laws of energy and related C-D inequalities are pointed out. Some remarks on existing results are made, and new conservation laws of energy and related C-D inequalities are presented.

The Innovations and Shortages of the New Budget Law

The introduction of the new budget law is one of the most important achievements of the construction of national legal system. It is a landmark event in building financial system. The new budget law has made a lot of breakthroughs and innovations in the budget managemenL to lead direction for further deepen fiscal reform. However, the modification of the budget law can only adopt the principle of limited modification, there are still many problems. This paper discusses the innovation and deficiency of the new budget law under the background of budget law modification, and makes suggestions to further improve the budget law.

The Impact Analysis of New Company Law on Foreign Invested Enterprise Law

In this paper, the impact of the new company law on foreign-funded enterprise law are analyzed. Firstly. the foreign investment enterprise law is summarized, followed by a detailed introduction of the impact of the new company law and foreign-invested enterprise law . Finally. Impact on the Law of Foreign Investment Enterprises. From these researches, it is concluded thai the promotion of the new company law on the relationship between FIEs and some suggestions for the coexistence of the two.

The Impact Analysis of New Company Law on Foreign Invested Enterprise Law

In this paper, the impact of the new company law on foreign-funded enterprise law are analyzed. Firstly, the foreign investment enterprise law is summarized, followed by a detailed introduction of the impact of the new company law and foreign-invested enterprise law. Finally, Impact on the Law of Foreign Investment Enterprises. From these researches, it is concluded that the promotion of the new company law on the relationship between FIEs and some suggestions liar the coexistence of the lwo.

Pay Attention to Vulnerable Groups & Safeguard Citizens' Marriage, Family Rights——On New Marriage Law

Marriage and family remain a universal and eternal subject of study. It covers law, ethics, sociology, psychology and even economics. Law and ethics play the most outstanding role in it. Family ethics and moral standards constitute an important part of social ethical system while marriage and family constitute part of the legal system nearest to the life of the common people. Since the founding of New China, the Party and the State have paid full attention to the marriage and family system. Compared with other laws, the law about marriage and family was the first to be legislated. On May 1, 1950, New China’s first law, the 1950 version of Marriage Law, was promulgated. Commenting on the legal document, Chairman Mao Zedong had this to say: Marriage law concerns

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。

公司法上信义义务的体系构成——兼评新《公司法》相关规定

信义义务起源于信托法上的受托人义务,在普通法系衡平法传统影响下,其在英美等国的适用早就超越了信托法范畴,成为公司法领域通用的原则。无论是从“委托—代理”视角,还是信托关系视角来看,公司法制度引入信义义务理论都有必要。董、监、高之所以对公司负有信义义务,是因为他们在公司担任特定职务,与公司存在特定的法律关系,“公司利益至上”是其信义义务的内核。新《公司法》构建了较为完整的信义义务规则体系。在控股股东与实际控制人实际履行董、监、高职能的情况下,他们的行为后果对于公司利益的影响与董、监、高并无差异,理应对公司负信义义务;同时完善信义义务的例外和救济条款,增加了对全资子公司的“双重股东代表诉讼”制度。

董事会审计委员会的组建和运行规则

董事会设置审计委员会有利于降低现代公司所有权和经营权分离引致的代理成本。新《公司法》已经引入审计委员会,但需填补审计委员会组建的规则,以保障审计委员会发挥预设的监督效果。审计委员会成员资质是审计委员会组建及履职的基本前提,包含独立性和专业性两项要素。独立董事是审计委员会客观公正监督的逻辑起点,应从任职全过程视角评判其是否具有独立性,同时涤除其获取信息的障碍。专业性要素应根据新《公司法》中审计委员会兼具财务和业务监督职责作扩张解释,即不再局限于财会知识,而是一种保障公司良好运行的能力。此外,还需要同步调整选任职工董事和独立董事的前置程序,削减控股股东对选任职工董事和独立董事的绝对控制力。

环境规制影响企业税收规避吗?--基于新《环保法》实施的准自然实验

作为重要的命令控制型环境规制工具,新《环保法》实施对企业经营产生了广泛的影响。以2010-2020年我国A股上市公司为样本,利用新《环保法》这一外生冲击事件,采用双重差分模型检验环境规制对企业税收规避的影响。结果表明,环境规制趋严促使企业提高税收规避程度。机制检验表明,环境规制导致企业融资约束程度和经营风险增加。进一步分析发现,环境规制与税收规避的正相关关系主要存在于融资难度较高和经营压力较大的企业,新《环保法》实施情境下的企业避税行为提升了财务业绩和企业价值。研究结论提供了微观企业如何应对宏观环境规制的经验证据,为政府部门结合税收政策优化环境政策提供了参考。

构建新职业教育法律规范体系:意涵探求与结构展开——以新《职业教育法》的基本规范分析为中心

准确解读、探求新《职业教育法》基本规范的主要意涵是重构职业教育法律规范体系的基本前提。借助职业教育的跨界特征与法释义学理论的体系思维,释明以新《职业教育法》基本规范为中心的职业教育类型定位、同等地位、内部层级和外部衔接四个方面相关法律规范的主要意涵,归总当前构建职业教育法律规范体系中全面构建体系的基础规范、有力支撑体系的主体规范、纵向贯通体系的层次规范、横向融通体系的交互规范四个方面的现实诉求。从中央与地方层面同时进行重构体系的结构展开,以人才培养规范增强职业教育基础规范,以权利规范支撑职业教育主体规范,以职教高考制度与职业技能等级制度为“抓手”完善职业教育纵向层次规范,以产教融合制度与职普融通制度为核心健全职业教育横向交互规范,阶段性重构以新《职业教育法》为统领的职业教育法律规范体系的基本方向与重点内容。

新《会计法》实施背景下的单位会计监督

会计监督的目的是防止会计信息失真,确保会计信息的质量。随着经济社会的不断发展,会计工作面临着新的形势和任务,存在着会计违法案件处罚力度不足、财务造假行为时有发生等问题,导致会计信息的失真。因此,迫切需要进一步完善法律法规,加强会计监督。新《会计法》在保持现有基本制度不变的基础上,着重解决会计工作中的突出问题,对加强会计监督提出了新要求,完善了会计违法行为的责任追究,为遏制财务造假等会计违法行为提供了有力的法治保障。