Legal system imperfect , government lagging of reform , current regulation and policy limit strictly , management system is not suitable , in addition , the management institution inside ngpo not to perfect etc . publicly , this led to the fact that our country ngpo appears a series of question in developing 法律制度不健全,政府改革的滞后,现行法规和政策的严格限制,管理体制不顺,再加上非政府公共组织内部管理制度不完善等等,这都造成了我国非政府公共组织发展中所出现的问题。
However , the current regulations on the related party transactions in china mainly belong to the administrative regulations , which enjoys low levels in the whole legal system . and all these regulations lack coherence and a set of principles and ideas , which guide the whole regulations . so it is inevitable for these regulations to conflict with each 3 other 但是,综观我国现有的相关法律规定,大多是行政法规及规定,立法级别太低,且缺乏对各个领域不同规范加以协调、统驭全局的规制理念及原则,造成各领域立法中尚有交叉及冲突之处。
In view of the deficiency of the current regulation of medical accidents disposal , this paper is to discuss how to improve the fair treatment of patients how to effectively dispose medical accidents , and establish and better the doctor patient relationship in our country 《医疗事故处理条例》的实施在解决医患纠纷,缓解医患冲突方面确实起到了一积极作用,然而仍然应当清醒得看到《条例》中存在的问题以及可能对医疗纠纷诉讼的影响,本文对此进行了全面研究,并提出了改进对策。
As to the experienced research , this thesis regards the public companies in shanghai security exchange as objects to study the current state of business combination accounting in our country . through deeply analyzing on typical cases and related regulations , we conclude that : the current regulations of business combination accounting do not touch on pooling of interest ; the regulations for mergers is purchase method , for acquisitions is not genuine purchase method ; purchase and pooling of interest coexists in the practice of business combination in our country now ; sec and finance of our country tacitly approve pooling of interest 实证研究部分,本文以上海证券交易所的上市公司为研究对象,研究发现:我国目前的合并会计相关规定中没有提及联营法;相关规定中对吸收合并的会计处理体现的是购买法的思想;对控股合并的会计处理不是严格意义上的购买法;而我国合并会计实务处理中购买法和联营法并存;财政部和证监会默许联营法的使用。
In the fourth part of this thesis , " regulation making to encourage business invocation " , discussed the major problem of the securities business under current regulation environment and bring out some new ideas . i ' ve made every effort to make sure there are no errors in this thesis 本文第四部分“鼓励创新的制度安排” ,从营业部审批及规模、政策偏好、决策纠错机制及民事救济制度等几个视角,讨论了证券经纪业务创新的现行制度环境的突出问题,并提出了一些见解。