查询词典 fraud

There are many serious misleading in how to apply the principle of "fraud exception", whereas, it is necessary to make a legal research on the principle of "fraud exception" in light of former researches. The article consists of two parts. In the first part, the author put emphasis on the principle of abstract independence, the definition, the establishment and development of the principle of fraud exception, the analysis of the fraud, the theory, the prerequisite and the procedure of apply the principle of "fraud exception" in order to establish the general principle and necessary procedure. In the second part, the author analysis the existing backward conditions oflegislation and judicial practice in China, and courts" attitude to the judicial remedy for the principle of " fraud exception", further, the author puts forward some suggestions on how to make the legislation on the principle of "fraud exception" perfect, and how to apply the procedure of judicial remedy for the principle of "fraud exception". Lastly, the author hopes that these suggestions could benefit to the judicial practice and the future legislation on the principle of "fraud exception.

我国在加入世界贸易组织后，按照国际惯例和国际公约处理国际贸易中的纠纷己成为一种必然趋势，鉴于我国法院对如何准确适用信用证欺诈例外原则存在着严重误区，使得在先前学者研究的基础上再一次研究欺诈例外原则很有必要，本文分两个部分，第一部分对信用证独立抽象原则、信用证欺诈例外原则的定义、确立与发展、对例外原则下欺诈的分析、理论基础、适用条件以及程序等六方面展开论述，从而确立信用证欺诈例外原则的一般原则和必要的程序：第二部分主要分析我国司法实践中信用证欺诈例外原则司法救济的立法以及司法现状，及法院对欺诈例外原则的态度，从而对如何完善我国法院欺诈例外原则的法律依据以及如何正确适用欺诈例外原则的司法救济程序提出一些构思，希望为欺诈例外原则在我国的司法实践以及为以后的相应立法提供有益的参考。

Based on western accounting fraud theory and other correlated research, the author studies the motivates ^ maker and methods of listed company" fraud by case studying ; Considering CPA"s special role in preventing and detecting accounting fraud, the emphasis of the thesis is paid to CPAs responsibilities on detecting fraud and the cause of audit failure; in order to decreasing management fraud some counterbalances are put forward based on foregoing discuss.

本文在借鉴西方较为成熟的舞弊理论和相关研究成果的基础上，采用案例研究的方法对我国上市公司的会计舞弊的动机、舞弊者、手段进行了分析；鉴于注册会计师在防范和侦察会计舞弊时的特殊作用，本文重点探讨了注册会计师对于会计舞弊的责任及审计失败的原因，并针对论文中发现和提出的问题，从审计的角度提出了减少管理舞弊的相关对策。

Through the analysis of some cases of fraud, it makes a conclusion that the proceedings fraud as a typical triangular form of fraud should be punished for the crime of fraud.

通过案例分析论述了诉讼诈骗行为应属于三角诈骗的典型形式，应当以诈骗罪论处。

And then the author explains and differentiates the legal meanings of fraud in three aspects, that is , fraud in system of juristic act , fraud in system of tortious act , and crime of fraud.

其次解释了欺诈在整个法律体系中的三个层面上的意义：第一是法律行为制度中的欺诈，第二是侵权行为法上的欺诈，第三是，刑事欺诈即诈骗罪。

And "who used" similar case could be combined in several of the amazing amount of the fraud here it is necessary to re-refer, for example, in March 1992 occurred in rural areas throughout the Universe Corporation from 362 million yuan ;1994 fraud, was Beijing's Great Wall Industry Corporation and Technology fraud, totalling 10 million; and in November 1995 in Wuxi Intermediate People's Court for the emerging cause Corporation from fraud, amounting to 32 billion.

与&牟其中&案可以合并同类项的另外几桩数额惊人的诈骗案件在这里有必要重新提一下，比如1992年3月发生在延边地区的宇全公司集资诈骗3.62亿元；1994年，案发北京的长城机电科技产业公司诈骗案，总额高达10亿；而且1995年11月在无锡中级人民法院审判的新兴事业总公司集资诈骗案，总额达到32个亿。

International trade ; fraud ; security ; credit ; bill of lading ; insure fraud ; rent fraud ; international cooperation

国际贸易；欺诈；担保；信用证；提单；保险欺诈；租金欺诈；国际合作

Any accounting fraud is one who lives in the social environment, and his behavior will certainly be influenced by his environment: in a society where morality is not the motivation of accounting fraud; the distemperedness of the accounting laws and statute has provided the chance of accounting fraud, namely opportunity existence.

本文主要采用分析和说明的方法，从社会环境方面对会计舞弊的成因及对策进行探析。会计舞弊的存在与社会环境紧密相关：在现存薄弱的社会道德环境下，一些人道德意识的淡薄使得会计舞弊动机成型；现存的会计法律法规的不健全为会计舞弊提供了条件。

Therefore, with the environment of regulatory mechanism of Government being imperfect, law being imperfect, the lack of professional ethics, the cases of financial fraud being growingly exposed to the surface of iceberg, it is necessary to research empirically audit fee revolving around the listed companies of financial fraud. The research can provide us a new way to govern financial fraud.

进而在政府监管机制不甚健全、法律法规不很完善、职业道德缺失、财务舞弊案件不断浮出&冰山&水面的大背景下，围绕着上市公司财务舞弊展开对审计收费的实证研究显得十分必要，可以为治理财务舞弊提供一条新的思路。

The paper which is based on the main issues related to bill of lading fraud and in order to solve the fraud uses the method of dialectics and comparison to draw the following conclusion: bill of lading fraud cannot deny bright prospect of bill of lading system, all countries must strengthen legislation and establish a prevention and control mechanism.

本文以提单欺诈相关问题为主要线索，以解决提单欺诈为目的，运用比较的、辩证的方法，对该问题作了研究与分析并得出如下结论：提单欺诈不能否认提单制度的光明前景，必须加强反欺诈立法，建立提单欺诈防控机制。

According to the difference of connotation, the fraud tort can be divided into genuses: general fraud tort and special fraud tort.

根据欺诈侵权行为内涵的不同，欺诈侵权行为可分为一般欺诈侵权行为和特殊欺诈侵权行为。

Objective To study the effect of chitosan in the prevention of fibrous scar formation in the epidural space after laminectomy.

目的 观察选择性脊神经后根切除术椎板切除后硬膜外几种防瘢痕粘连物质的作用并探讨其机制。

On his way to the lift, he looked back to us or was it me his eyes pointing?

当他要进电梯时，他回头看我们（或者说是我，他的眼光？