Through carefully studying the contract law theory of the common law country ' s and mine , analyzing the different stipulation on the subrogation rights of debtor system of other countries , and integrating the new viewpoint at present , i give out my own viewpoint on the theory in order to found an intact and rational frame . for this purpose , i dissert through two hands : substance and procedure 笔者通过深入研究我国及大陆法系国家的合同法理论，剖析各国法律对债权人代位权制度的不同规定，并结合目前关于债权人代位权制度的一些较新的观点和主张，对债权人代位权制度中存在争议和不明确的地方加以分析并提出了自己的观点，试图建立起一个较为完整和合理的债权人代位权制度框架。
The article then argued legal responsibility rules against imperative contracting obligations , legal responsibilities include civil , criminal and administrative responsibility possibly responded respectively or simultaneously by one who has violated the obligations of imperative contracting . with a function of punishing , preventing and compensating , these legal responsibility regulations are indispensable to guarantee the imperative contracting system play a proper role 违背强制缔约义务人可能分别或同时承担的法律责任包括侵权民事责任、行政责任及刑事责任，这些法律责任规范具有惩罚、预防、利偿的功能，是发挥强制缔约义务制度应有作用的必要保障，受到各国法律的普遍重视。
The revenue from tax has a prominent position in the market economy , the social economic realm that it involve is also very extensive , hence produce the correlation of with various right protect by the tax law and other law sections then it moderates a problem 税收是国家财政收入的重要来源,构成财政收入的绝大部分,在现代市场经济中有着举足轻重的地位。为了保障税收依法征缴,防止税收流失,各国法律都规定了多种措施,税收优先权便是其中之一,它使税收处于优先受偿的法律地位。
As each state power system has its own way of establishing them , prosecutorial organizations have different powers . besides , as an enforcement power , prosecutorial power has its own development rule and together with the interaction , - md borrowing among each legal sys - tem , its contents have some common tendency . generally speaking , pros - ecutorial power covers these contacts : public prosecution including crimi - nal , civil administrative prosecution ; prosecution supervision power ; con - stitutional supervision power 又由于检察权作为一种国家权力行使权有着自身发展的规律以及各国法律制度的相互影响和借鉴，检察权的内容又呈现着某些共同的趋势，总的来说，检察权主要包括以下几个方面的内容：公诉权，包括刑事、民事、行政公诉权；诉讼监督权；宪法监督权。
Part two : explain the character of cpa ' s civil liability in securities market . first of all , the article reviews the development of information - providing profession ' s civil liability in germany , england , american , then proposes the tradition of law and the flexibility of active law play an important role in deciding how the liability develops . considering our country ' s tort theory and active law , the liability should be characterized as liability for special tort 本部分主要运用了比较的方法，对信息提供性专家(注册会计师即是这类专家的典型)在德国、英国、美国法中的不同发展做一梳理，并与我国的现行侵权行为法制度及理论学说进行比较，得出各国法律传统及现行法的弹性决定了信息提供性专家责任的在各国沿着不同的发展线发展，而在我国法律体系下，注册会计师证券民事责任应定性为特殊侵权民事责任。
However , it has not been confirmed by law that the human resource can become a share capital in most countries , and it does not consist with the important role that the human resource has played in the developing of enterprises and in the process of production of increment interests 随着人力资本价值越来越受到企业的关注,人力资本所有者不同程度地享有了股权,但是人力资本可以出资入股,一直没有得到各国法律的确认。这与现实中人力资本在企业发展、增量利益创造过程中的作用是不相符合的。
I know all that , for it is with the justice of all countries especially that i have occupied myself - it is with the criminal procedure of all nations that i have compared natural justice , and i must say , sir , that it is the law of primitive nations , that is , the law of retaliation , that i have most frequently found to be according to the law of god . “噢，不，不，我了解，阁下，那一切我都知道，因为我是专门研究各国法律的。我曾拿各国的刑事法来和自然法作比较。而我得说，阁下，我常常发现原始部落法律，即报复法，是最符合上帝意志的法律。 ”
We want to researh on why this issue worth investigation and what we can get from this valuable exploration this article attempts to take the traditional legal methods as the tool to deeply analyse the difficult position of the relief of pure economic loss , and stands at the altitude of formulating the new civil code of china to find the meaning of study and model on this comparison topic 无论是在理论界还是在司法界,纯粹经济损失都是个陌生的课题,但是在欧洲比较法领域,对纯粹经济损失的研讨却正在如火如荼的进行着,因为纯粹经济损失的研究给比较法学者提供了分析各国法律体系和损失救济理念的崭新视角。本文笔者尝试以传统的法学方法为工具深层次剖析纯粹经济损失法律救济困境的症结,并站在中国制定新民法典的高度,探究这一比较法课题的借鉴意义。
As the principles represent a system of rules of contract law which are common to existing national legal systems or best adapted to the special requirements of international commercial transactions , there might be good reasons for the parties to choose them expressly as the rules applicable to their contract , in the place of one or another particular domestic law 因为通则代表了一种合同法规则体系，这些规则与现存各国法律体系中的规则是相同的，或者是最能适应国际商事交易的特殊需要，因而当事人将会有充分的理由明确地选择通则作为其合同的适用规则，以之替代某一具体的特定国内法。
In chapter two , after comparing the trade mark law of china with the relevant rules of wto ( mainly the trips agreement ) , the author believes that the assimiktion of the system of trade mark laws is striking in civil and commercial field , which finds expression in the second amendment of trade mark law of china , meanwhile , it is expressed that the assimilation of laws takes the acknowledgement of the difference and diversity of the law system in different countries , as the logical premise 文章第二部分通过对我国《商标法》与wto有关规则(主要是trips协议)进行比较，认为我国商标法律制度的趋同化在民商事领域颇为凸现，这也是《商标法》第2次修改的一个重要体现。同时也指出，法律的趋同化以承认各国法律制度的差异性或多样性为逻辑前提，法律的趋同化与本土化是并行不悖的。
