國(guó)際商事經(jīng)濟(jì)法律通則

內(nèi)容概要

　　本書作者海德教授是美國(guó)堪薩斯大學(xué)法學(xué)院的資深教授。該書是海德教授在2008年版原著（卡羅來(lái)納學(xué)術(shù)出版社出版）的基礎(chǔ)上專門進(jìn)行了修訂，書面授權(quán)中國(guó)人民大學(xué)出版社出版其英文原著?！锻▌t》就國(guó)際商事交易所涉及的主要的和最為基本的法律問題，包括商事組織、競(jìng)爭(zhēng)、融資、會(huì)計(jì)規(guī)則、破產(chǎn)、合同、銀行、保險(xiǎn)、網(wǎng)絡(luò)空間、勞工、自然資源與環(huán)境、產(chǎn)品責(zé)任與消費(fèi)者的保護(hù)、稅收、經(jīng)濟(jì)領(lǐng)域中的反腐敗與反恐怖主義，以及國(guó)際貿(mào)易、國(guó)際投資、知識(shí)產(chǎn)權(quán)國(guó)際保護(hù)、國(guó)際商事爭(zhēng)議解決等方面的法律基本原則，作了比較全面的介紹?！锻▌t》除了在我國(guó)出版發(fā)行外，還在美國(guó)和印度尼西亞出版發(fā)行。在經(jīng)濟(jì)全球化的條件下，該書的出版對(duì)于世界各國(guó)了解、掌握國(guó)際經(jīng)濟(jì)貿(mào)易的基本原則和規(guī)則，維護(hù)國(guó)際經(jīng)濟(jì)貿(mào)易的秩序，具有重要的理論與現(xiàn)實(shí)意義。

作者簡(jiǎn)介

作者：(美國(guó))約翰·W·海德(John W.Head) 編譯：趙秀文 等

書籍目錄

英文原版書部分中文輔導(dǎo)部分

章節(jié)摘錄

73. As noted abOve, governments have for a long time imposed rules regarding account-ing. This is more true today than ever before. Generally speaking, there are two key typesof regulatory requirements that give rise to such rules——what one legal scholar has called （i）the "dispositive" requirements and （ii） the "disclosure" requirements applicable to businessorganizations. 74. Dispositlve requirements may be described as those that require a company to take,or to refrain from taking, a particular kind of action if a certain financial situation exists. Forexample, a company may be prohibited from paying a dividend to its shareholders unless itsassets or earnings exceed stated amounts; or a corporation may ha required to declare bank-ruptcy if the level of its assets falls below the level of its liabilities. In such cases, of course,it is very important to know how to calculate the value of assets and liabilities.75. Disclosure requirements are those that obligate a company's management to reportperiodically to its owners or to their representatives. These are designed mainly to enablethe owners （for example, shareholders） to make collective decisions abOut the managementof the company, or to make individual decisions about selling or buying interests in the com-pany. But these periodic reports are also read by many others——government regulators, po-tential investors, and workers——wbo pass scrutiny on the company for various reasons.76. Disclosure requirements have recently become especially demanding in many coun-triea particularly those that have operating within their borders many companies that arelarge and that engage in complex transactions. For example, businesses increasingly under-take transactions in "derivative financial instruments" such as futures and forward contracts,which frequently can help a business manage certain price risks and financial risks relating toa business' other assets and liabilities！

后記

本書作者海德教授是美國(guó)堪薩斯大學(xué)法學(xué)院的資深教授。1994年春，他作為美國(guó)富布賴特基金會(huì)（Fulbright Folmdation）向中國(guó)派出的法學(xué)教授，被當(dāng)時(shí)的國(guó)家教育委員會(huì)（現(xiàn)在的教育部）安排在中國(guó)人民大學(xué)法律系從事國(guó)際法和國(guó)際商事交易法（國(guó)際商法）的教學(xué)。當(dāng)時(shí)我作為他的助教，一起為1993年入學(xué)的法學(xué)專業(yè)研究生開設(shè)了全英文的國(guó)際商法課程。我依然清楚地記得，該課程中的仲裁解決國(guó)際商事爭(zhēng)議的專題，海德教授就是有意讓我講授的，他作為聽眾坐在同學(xué)們聽課的座位上給我提問題，以此鼓勵(lì)我并給了我發(fā)揮自己才干的巨大勇氣。海德教授在培養(yǎng)我國(guó)研究生的同時(shí)，也培養(yǎng)了當(dāng)時(shí)作為年輕教師的我和我的同事們。1995年年初，我作為由美國(guó)福特基金會(huì)資助的中美法學(xué)教育交流項(xiàng)目的訪問學(xué)者到福丹（Fordham）大學(xué)法學(xué)院進(jìn)行學(xué)術(shù)交流，剛到紐約后不久，海德教授就推薦我作為由美國(guó)佩斯大學(xué)法學(xué)院、聯(lián)合國(guó)國(guó)際貿(mào)易法委員會(huì)、國(guó)際商會(huì)仲裁院、美國(guó)仲裁協(xié)會(huì)等機(jī)構(gòu)聯(lián)合發(fā)起的，由來(lái)自北美洲、歐洲和大洋洲等15個(gè)國(guó)家共23個(gè)法學(xué)院學(xué)生代表參加的，在維也納舉行的第二屆維斯杯國(guó)際商事仲裁模擬仲裁大賽（William C. Vis Inter-national Commercial Arbitration Moot）①的仲裁員。此后，我們一直保持學(xué)術(shù)上和朋友之間的聯(lián)系，每到圣誕節(jié)，他都把他親手精心制作的反映其家庭成員成長(zhǎng)的照片作為賀年卡寄給我，至今從未問斷；我也把這些賀卡集中放在專門的小冊(cè)子中，作為最珍貴的禮物收藏。

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《國(guó)際商事經(jīng)濟(jì)法律通則》：21世紀(jì)法學(xué)系列雙語(yǔ)教材教育部 財(cái)政部2008年度雙語(yǔ)教學(xué)示范課程建設(shè)項(xiàng)目

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