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At present, responsibility accounting system in our country has many problems and needs to be further improved. This paper puts forwards the following suggestions: improving the system of single liability cost, and building a costing system of dual responsibility for enterprises as well as departments of economic management; appraising synthetically two indexes through improving the index reflecting investment yield and examining profit and investment respectively; establishing a scientific award-punishment... At present, responsibility accounting system in our country has many problems and needs to be further improved. This paper puts forwards the following suggestions: improving the system of single liability cost, and building a costing system of dual responsibility for enterprises as well as departments of economic management; appraising synthetically two indexes through improving the index reflecting investment yield and examining profit and investment respectively; establishing a scientific award-punishment system according to work performance after the multi-analysis of working efforts; building the internal arbitral body of economy composed of personnel and employees of all levels of management, to mediate and judge economic dissensions, etc.; setting up and perfecting the Chinese-feature responsibility accounting system in conformity with the laws of social market economy, summing up experience and deepening the system. 目前,责任会计制度在我国存在许多问题,有待进一步完善。可以通过健全单一责任成本,建立既着眼于企业又注重政府各经济管理部门的双重责任成本制;通过完善反映投资收益的指标,将两种指标综合进行评价,并将利润与投资单独考核;通过全面分析工作业绩,建立科学的奖罚制度;通过建立由各级管理人员和职工组成的内部经济仲裁机构、调解和裁决经济纠纷等方式,从而建立和健全符合我国社会主义市场经济规律、有中国特色的责任会计制度并在实践中总结经验,不断深化和提高。 Defects of contribution of stockholder w il l lead to a system of responsibility, which includes responsibility for company , other stockholders, the creditor of company, the initiators’ responsibility for providing capital and their administrative responsibility and penal respo nsibility. The system of responsibility has its inner construction. Considering duty of contribution of stockholders as the legal duty, this article constructs the system of responsibility for defects of contribution of stockholders... Defects of contribution of stockholder w il l lead to a system of responsibility, which includes responsibility for company , other stockholders, the creditor of company, the initiators’ responsibility for providing capital and their administrative responsibility and penal respo nsibility. The system of responsibility has its inner construction. Considering duty of contribution of stockholders as the legal duty, this article constructs the system of responsibility for defects of contribution of stockholders in our country according to some principles and at last gives some advice on present c ompany law legislation. 股东出资存在瑕疵时 ,所产生的责任并非单一责任 ,而是责任体系 ,包括了出资瑕疵股东对公司、对其他股东、对公司债权人的责任和发起人的资本充实责任以及行政责任、刑事责任。责任体系具有内在的构造。文章在定位股东出资义务为公司法法定义务的基础上 ,探讨公司法在股东出资存在瑕疵时 ,进行责任体系设计所依据的各项原则 ,进而构建我国公司法应当建立的股东出资瑕疵责任体系 ,并针对我国现行公司法中股东出资瑕疵责任体系的诸多缺陷 ,提出相应的建议 The concept of burden of proof should be united in three procedural law. It means that the laws impose duties of proof on the parties in advance, and if the parties didn't fulfill the duties, they would undertake the negative results deriving from their failure. As a judging system, burden of proof has two functions: compelling parties to submit evidence in the start and providing the norm for judges to decide cases in the end. The combination of the two functions is the essence of the burden of proof. 举证责任的概念在三大诉讼法中应当是统一的 ,其含义为 :法律事先为各方当事人配置提供证据的义务 ,如果当事人不能履行该义务 ,则要承担由此引起的不利后果的责任。因此举证责任不是一种单一的责任 ,而是多种责任的综合体。举证责任作为一种诉讼裁判机制 ,它的功能有二 :一是在诉讼开始时促使当事人积极提供证据 ,以便裁判者查明案件事实 ;二是在审判结束而事实真相仍不明确时 ,使裁判者作出明确的判决。这两方面的结合 ,才是举证责任的本质
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