法人的

Therefore, under the circumstance of utmost duteousness, more and more people have realized, launched research and implemented on how to provide necessary insurance protection to directors and officers on their liabilities through commercial insurance companies and what's more, on how to provide a sound external environment for the reform and further fulfillment of corporate governance structure of the publicly listed companies in China.

因此，在足够尽职的条件下，如何通过商业保险为公司的董事和高级管理人员提供必要的责任风险保障，进而为我国上市公司法人治理结构的改革与进一步完善提供良好的外部环境，已被越来越多的人所认识、深入研究并开始付诸实践。

However,at present we lack study on this system in theory, and has the tendency of formalistic eyeless introduction in practice In order to perfectly exert the role that this Independent Director System plays on the corporation and legal person supervision structure, we must exactly analyze and evaluate its function and avoid by all means regarding it as the ca...

为了真正发挥独立董事制度对完善我国公司法人治理结构的作用，本文认为必须客观地分析评价独立董事制度的功能，切忌把独立董事制度看作"包医百病"的"灵丹妙药"，同时还必须从中国现存的政治、经济体制以及公司制度的现实出发，建立健全中国式的独立董事制度。

The paper says, in order to deal with the challenges of knowledge economy and economy globalization, as well as to re-set up public confidence in accounting profession, we need to step up accounting management reform and innovation as follows on one hand: use international experience for reference to accelerate the process of accounting internationalization, and reduce chances of providing false account; carry out outside and inside supervision at the same time, that is, improve corporate governance and internal control system, deal with "insider control problem" from inside of the system, and fundamentally resolve the problem of corporate accounting falsification; intensify government supervision and profession self-discipline from the outside, and strengthen punishment; set up civil litigation and civil compensation system, especially to run corporation deputy's liability so as to make false account provider get more kicks than halfpence, and restrain or eliminate falsifying impulse.

分析认为，为迎接知识经济与经济全球化的挑战，重树社会公众对会计业的信心，我国一方面急需加快会计管理的改革：借鉴国际经验，加快会计国际化进程，压缩会计造假的空间；实行内外监管并举，即在内完善司治理结构、建立健全内部控制制度，从系统内部解决"内部人控制问题"，以从根源上治理财务造假等问题，在外加强政府监管与行业自律并举，加大惩处力度，建立民事诉讼和民事赔偿制度，尤其是加大对公司法人代表的责任追究力度，以使蓄意提供虚假会计信息变得得不偿失，从而抑制或消除其造假的冲动。

Without disturbing from landownership, the efficiency of private right mechanism can be improved. Basic income of collective and his members can be ensured, it is helpful to lift out of poverty. And landownership can share benefit at same time , it can provide help to property right reform of other public-owned assets.

其优点是明显的：在继续分股不分山的同时，可以有效接纳更多非土地社会资本，增进林业规模效应和科学经营；摒除土地所有权人制约的法人实体拥有私人产权的激励机制，效率提高是可以预期的；保障农民集体及其成员的基本收入，有助于消除贫困；让土地所有权搭乘私人资产的便车，为其他公有资产产权改革提供一定借鉴。

In 1996 revolutionary students seize the Big Corporation's bauxite mine and hold 10 Big Corp. employees, nationals of another state, Bruno, prisoner for 5 months.

在 1996位革命的学生中抓住大的公司铁矾土我的和达 5个月之久的把握 10 大的法人组织职员，另外的州，白鲁诺的国民，囚犯。

This dissertation emphasize put forward the problem of Taizhou farmer specialty cooperation:(1) development was not enough quickly, bestrow was small;(2) corporation status of cooperation was not definitude;(3) favourable revenue problem of cooperate organization could"t solve;(4) financing of cooperate organization was difficult carried out;(5) sell problem of cooperation;(6) bowel acted up;(7) associator relation was not compactness;(8) service arrangement was lowness, market competition wasn"t strong;(8) bring too much administration.

本文着重指出台州市农民专业合作社发展存在的问题：(1)发展不够快，覆盖面小；(2)合作社的法人地位问题未明确；(3)合作社的税收优惠问题未解决；(4)合作社的融资问题难落实；(5)合作社的销售问题；(6)内部运作不够规范；(7)与会员的利益关系不够紧密；(8)服务层次低，市场竞争力不强；(9)行政色彩较浓。

In terms ofdiversification,this dissertation believes that for the assuming ways of the criminal responsibilitieson the securities crimes,such penalties as death penalty,life imprisonment,deprivation of politicalrights,confiscation of property,and public surveillance shouldn't be applicable,such penalties asfixed-term imprisonment,criminal detention and fine should be applicable,and such penalties asprohibition of special professions and disincorporate should be added,and such assuming ways ofnon-penalties should be applicable as being reprimanded,being ordered to make a statement ofrepentance,to offer an apology or to pay compensation for the losses,being subjected toadministrative penalty or administrative sanctions by the competent department,and simpledeclaration of being guilty.

在承担方式的多样化方面，认为证券犯罪不应当适用死刑、无期徒刑、剥夺政治权利、没收财产、管制等刑罚方法，可以适用有期徒刑、拘役和罚金，同时应该增补禁止从业和解散法人两种刑罚方法，并且适用训诫、责令具结悔过、赔礼道歉、赔偿损失、进行行政处罚或者行政处分或者单纯宣告有罪等非刑罚方法；在承担方式的合理化方面，认为应当重点进行三个方面的工作：一是提高罚金刑的地位，二是资格刑的并科，三是加强对单位证券犯罪的处罚，并指出了具体进行的措施和途径。

After the exposal of Enron, World-Cominc and Xerox's false account scandal, there is a cry for the innovation of corporation account system all over the world. All the people are thinking of the existing corporation management system and seeking a better encouraging, restriction, supervision and balance system for all the management of listed companies.

随安然、世通、施乐公司会计假帐丑闻的爆发，全球性的公司会计制度改革呼声日渐高涨，人们纷纷反思现有的公司法人治理结构，寻求更完善的对上市公司管理层的激励、约束、监督和制衡机制。2002年7月15日美国参议院一致通过的公司改革法案，就是这种努力的集中反映。

At present, because there is no unified legislation on administrative enforcement, administrative organs at all levels in our country basically carry out administrative enforcement on their own understanding in their practical administrative management, which tends to cause impropriate administrative enforcement implement, not only the interests of the citizen, legal representative or personal rights and financial rights of other organizations are infringed upon, but also the authority and image of the gove...

当前 ，由于我国没有行政强制的统一立法，国家各级行政机关在具体的行政管理实践中基本是依据自身的理解来行使行政强制措施，往往造成运用行政强制措施不当，既损害了公民、法人或其他组织的合法的人身权利和财产权利，又损害了政府的权威和形象，引发了许多行政诉讼案件。本文就行政强制的基本内涵及其实施条件、程序等问题进行初步探讨。

That by virtue of this power of attorney he expressly appoints, designates and constitutes Konstantinos Sgoumpopoulos, father's name Alexios and mother's name Margarita, businessman, born in Athens in 1970, residing at Ekali Attikis, 12 Dionysou street, as his special attorney and person upon whom documents maybe served, with the mandate right, special authorization and order to:Incorporate and enter into, together with one ore more individuals or legal entities (companies etc.), a Limited Liability Company in Greece according to Greek Law, in which he will participate and obtain shares of a percentage of sixteen per cent (16%) of its Capital.

认为凭借本委托书他明确任命，指定，并构成康斯坦丁Sgoumpopoulos ，父亲的名字Alexios和母亲的名字马格丽塔，商人，出生于1970年在雅典，居住在Ekali Attikis ， 12 Dionysou街，为他的特别律师和人后也许其中的文件送达，任务权利，特别授权，以便：纳入并进入，连同一矿多的个人或法人实体，一个有限责任公司在希腊根据希腊法律，他在将参加，并获得一定比例股份的百分之十六（ 16 ％）的资本。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。