责任

The burden of proof;The legal burden of proof;The burden of adducing evidence;The legal burden of proof;the accused;The prosecution

证明责任；举证责任；证明的法定责任；被告人；控方

But with the company's strength growing increasingly, it greatly benefits the social economy, and in the meanwhile brings a series of social problems, If it defends tenaciously shareholder's interests and maximizes monism , bent solely on profit, such as damage consumer's rights and interests;ignoring the staff's rights, befouling environment, putting aside creditor's interests under the umbrella of limited responsibility, pursue the sudden huge profits blindly, ignore community responsibility and etc.

公司只顾股东和经营者的利益，而漠视甚至践踏劳动者、消费者、竞争者和其他社会大众的利益。因此，适当纠正过去过分强调以公司营利为本，以股东利益为重的传统公司法理念，谋求新的理论和制度以适当强化公司社会责任已势在必行。本文的主要内容包括以下三个方面第一部分，公司社会责任的内涵与外延。本文试图在介绍各种学说的基础上，从相关利益者角度阐述公司社会责任的内涵与性质。

In the last three centenaries, all the problem about the subject is whether a unit can take criminal responsibility and how the unit takes its criminal responsibility.

在法人犯罪问题产生以来的三个多世纪里，关于法人能不能犯罪，法人如何实施犯罪行为的论著可谓汗牛充栋，所有的问题归结到一点，就是法人应不应当负刑事责任，法人如果应当负刑事责任，又如何承担刑事责任的问题。

Article 48 Whereas a local government or any other administrative organ, public organization or individual coerces PBC and its functionaries into providing loans or guarantee in violation of Article 29 of this law, the person directly in charge and other persons directly responsible shall be subject to administrative punishments in accordance with the law, if the case constitutes a crime, they shall be investigated for criminal responsibilities according to law and shall bear part of or all the liabilities for compensation for any resultant losses.

第四十八条地方政府、各级政府部门、社会团体和个人强令中国人民银行及其工作人员违反本法第二十九条的规定提供贷款或者担保的，对负有直接责任的主管人员和其他直接责任人员，依法给予行政处分；构成犯罪的，依法追究刑事责任；造成损失的，应当承担部分或者全部赔偿责任。

For the mode of legislation, it is suggested that a principle regulations to be made while the detailed applied situation and conditions are specified further in judicial explanation; regarding the applied situation, give four kinds of examples as shortage of capital, mixing of company, property of shareholders, business and personality, avoid the liability of contract and legal liability using of company personality; when making judgment, such three parts as main body, action and results have to be considered. The voluntary creditor and forced creditor consists of prosecutor, those person who abuses the force of company is the defendant who has the act of abusing company personally resulting in bad effect; the responsibility of producing of evident may refer to those of courts of Germany, which is proved by prosecutor, after that, the defendant provides the evident that he has a proper action for the suit of company or his action is not the direct cause for the loss of company; the legal effect of disregarding of corporate personality is to deprive the rights of limited liability of shareholders and shall undertake the affiliated liability according to different situations of company debts, however, it is clear that the legal effect is only limited to the special legal relationship in the specific case; the exercising body is made by court while the corporate personality might not be disaffirmed directly in exerting process; finally, it points out the real essence and also its real sense and difficulties in practice.

对立法模式，建议成文法中只做原则性规定，而具体的适用情形、适用条件等规定可以在司法解释中进一步作出明确规定；对适用情形，根据我国实际列举了资本显著不足、公司与股东财产、业务、人格的混同、利用公司人格规避契约义务和逃避法律义务四种大类；审判时应考虑的要件包括主体、行为、结果三大要件，自愿债权人和非自愿债权人构成原告，对公司有控制力的滥用者为被告，要有滥用公司人格的行为，并有损害的结果产生；举证责任可参照德国法院的做法，由原告提供初步证据证明公司存在滥用公司人格的行为，而后，由被告提供证据证明自己与涉诉公司的关系是正当的，或自己的行为与原告的损失没有因果关系；否认公司人格的法律效果是剥夺股东在个案中的有限责任的权利，视不同情形对公司债务承担连带责任，但应明确法律效力仅限于个案中的特别法律关系；行使主体应由法院的审判庭行使，而不宜在执行程序中直接否认公司法人人格；最后对逆向揭开公司面纱作了探讨，指出其现实意义和实践难点。

Based on stakeholder theory and social contract theory, this article builds a brand new analyzing framework for corporate social responsibility. It discusses several basic issues and then disproves those opposing argument towards corporate social responsibility.

本文从企业与社会的视角出发，在利益相关者理论和社会契约论的基础上建立一个新的企业社会责任分析框架，系统回答了企业社会责任的基本问题，有力地反驳了对企业社会责任的批驳。

However, by the end of 19th century, it was found that old distribution of responsibility is dissatisfying in it's dealing with some new tort cases.

并且，在这一个时期，除了过错推定制度外，严格责任归责、无过错责任归责、公平归责等一些归责原则和归责理念，以及责任保险、社会保障等作为侵权法的替代或者补充的新的制度的出现，都可以看作是对传统侵权法不满的一种表现。

Embarks from enterprise's angle, enterprise's social responsibility may divide into the responsibility in the economic activity and in social life.

从企业的角度出发，企业的社会责任可划分为经济活动中的社会责任和社会生活中社会责任。

Since 1994, when the Law of University was emendated, the private universities in Taiwan have been facing the rapid enlargement in school numbers, student population decreasing year by year, and extreme competition from famous foreign universities. In order to increase competitiveness and quality of teaching, Taiwanese universities must jump out the old-fashion way of thinking by first establishing a clear management vision and common goal; second, by establishing a definitive responsibility center, and third, by adopting the market mechanism of all-directions performance management. It is urgently necessary to provide the accounting information needed to operate the system in the school administration, whose job it is to combine the management system of responsibility center and responsibility accounting.

台湾在&大学法&（1994）修订后，民办高校面对校数急速扩充、就学人121逐年下降，以及海内外大学名校强势竞争的冲击，为求提高竞争力，唯有跳脱传统办学旧思维，订定一个明确的经营愿景蓝图和共同目标、建置分权管理的责任中心，采行全方位绩效管理的市场机制，才能提供高素质教学品质，并兼顾学校的永续发展；也因此，结合责任中心管理制度和责任会计提供的会计信息应用于校务运作体制，有其迫切必要在。

At last, we analyzed the responsibility form in law of infracting the right of goodwill and the suited rule of it. And analyzed the character of the suited rule of the hurt and atonement responsibility, i.e. we must pay attention to the lost of goodwill as an intangible assets. We also give the way to calculate the lost of goodwill.

最后分析了侵害商誉权的法律责任方式及法律责任的具体适用规则，着重分析了损害赔偿责任适用上的特点，即应兼顾对商誉作为无形财产的损失的赔偿，还分析了商誉损失的计算方法。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。