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This paper stated the change and inspiration of China’s financial law in three aspects: First, it briefly introduced China’s financial law from the period of reform and opening-up to the period before the twenty-first century financial crisis. Second, it introduced the necessary change of China’s financial law to deal with the twenty-first century financial crisis and economic development. Third, it introduced the reform trend and the draft and modification of relevent law of China’s financial law in the“twelveth five-year plan”period. This paper chose to research in the aspect of bank market and securities market because of the wide range of China’s financial legal construction.

由于中国资本市场还不发达, 证券法制还不完善，证券市场操纵行为非常猖 獗，严重损害了投资者的合法权益，扰乱了市场秩序。目前中国对市场操纵行为规制的法律法规有证券法、刑法以及证券市场操纵指引等，但作为基本法律 的证券法和刑法只对连续交易操纵、约定交易操纵、洗售操纵三种行为作出 了规定，而对其他手段的操纵行为(如蛊惑交易操纵、抢帽子交易操纵、虚假 申报操纵、特定时间的价格或价值操纵、尾市交易操纵)等并未予以规定。<股 票发行与交易管理暂行条例>和<禁止证券欺诈行为暂行办法>对其他手段操纵 行为中的部分行为增加了规定，但仍然十分粗糙。 虽然中国证监会于2007年3月颁布实施的<证券市场操纵行为认定指引>对前 述八种市场操纵行为的认定基准做了详细规定，这有助于判断是否属于市场操纵行为以及属于何种操纵行为，显然是一个很大的进步，但是该<指引>法律 位阶低下，难以适用于民事、刑事制裁领域。更为遗憾的是，各法律法规对相 同行为的规制内容并不相同。为强化对证券市场操纵的规制，需要统一各法律 法规关于市场操纵行为的规制内容，在基本法律中扩大市场操纵行为的类型， 引入概括性证券欺诈行为禁止规定，引入安全港规则，增加对大规模市场操纵 行为的规制等。

With the completion of socialist-market-economy legal system was declared by National People's Congress in China on March 2011, the science of law interpretation is becoming to be a new topic on the development of China laws. In the area of laws related to enterprises, after amount of significant amendments of China company law on October 2005, issues about how to apply this law are trying to be solved by the way of judical interpretation, while in the area of foreign investment law, the efforts to remedy the deficiencies in existing laws related to foreign invested enterprises are being taken by the same way of judical interpretation to the trial of disputes involving foreign-funded enterprises. Therefore, as "Provisions of the Supreme People’s Court on Several Issues concerning the Application of the Company Law (III)" and "Provisions of the Supreme People's Court on Several Issues concerning the Trial of Disputes Involving Foreign-Funded Enterprises (I)" have been promulgated by the Supreme People's Court of China recently, this article is intended to introduce the background of its enactment and main contents firstly, and on the basis of which, to give an introduction on some key issues in the application of China company law and foreign-funded enterprise laws, as well as to point out main changes and problems of science of law interpretations reflected on those provisions of judical interpretations. Finally, this article is about to give some implications by analysis of the trend in trials of China company law and foreign-funded enterprises laws. It is hoped that such attempts in this article can supply some references for foreign enterprises about the application of China company law, and would be helpful when reviewing the main issues of and how to improve the judical interpretation system in China.

투자가 점차적으로 전문화됨에 따라 자본시장에서의 기관투자자의 지위도 날로 중요해지고 있다. 기관투자자는 많은 자본을 보유하고 있어 이에 따른 투자정책도 단기적으로부터 장기적으로 변경되었다. 이와 동시 회사에서 기관투자자는 단순히 기존의 웰스트리트의 원칙으로 자신의 의견을 표명하는 것이 아니라, 회사사무에 적극적으로 참여하기를 원하였다. 80년대부터 미국의 투자자는 적극적으로 회사사무에 참여하기 시작하였으며 이는 일종의 추세로 발전되었다. 기관투자자는 전문적인 투자자 및 전문화된 주주로서 기타 사내주주들과 달리 회사지배구조에 참여하는데 일정한 우세가 있다. 그러나 기관투자자는 정보의 비대칭, 시효성 및 유효성의 결어 문제로 회사지배구조에 참여하는데 어려움이 존재하고 있다. 이 뿐만 아니라 회사지배구조에서 중요한 지위를 차지하고 있는 사외이사는 독립성 결어 및 권한 행사면에서의 연약성 등의 문제들이 존재한다. 사외이사가 사외이사로서의 권한을 충분히 행사하려면 기관투자자의 지지가 절대적으로 필요하였다. 기관투자자와 사외이사가 연합하여 회사지배구조에 참여한다면, 일정한 정도에서 정보비대칭 등의 문제들을 완화할 수 있다. 이로써 현재 회사지배구조의 일부 문제점들을 해결할 수도 있다. 그러나 현행 제도상의 일부 문제점들로 인하여 기관투자자와 사외이사가 공동으로 회사지배구조에 참여하는데 어려움이 있다. 제도적인 면에서 기관투자자와 사외이사의 연합을 추진하는 것은 효율적인 회사지배구조를 수립하는데 적극적인 영향이 있다.

FTA is not only based on product trade, but also tends to areas including finance service and foreign direct investment, all of them is related to insurance industry. Cooperation on finance service of countries will works on international trading and industry structure adjustment. In China, Insurance market is the first, most and fastest finance market opened to the other counties. This paper is trying to focus on insurance legal system and the experience of internationalize of insurance market in China. Prospect the further development of FTA, by discussing the issues about insurance industry under FTA, such as open the market, multilateral cooperation, and product create of insurance for working on the agricultural product, travel industry and export credit insurance.

税收行政具有大量性和反复性的特征, 这使得税收行政与国民的权利密切相关. 在行使税收法的过程中会产生各种税收纷争, 中国解决税收纷争的方式有税收行政复议制度, 税务行政诉讼制度以及税务约谈制度等. 如今, 在中国, 税务约谈制度作为一种新的替代税收行政复议制度和税务行政诉讼制度的解决税收纷争的方法正在被广泛应用. 本论文对税务约谈制度的法源, 性质, 现况以及制度内部的问题点等内容进 行了探讨和分析, 认为税务约谈制度需要下列法制化的约束. 第一, 政府的职能正在从“管理型(監督打擊型)”向“服務型(管理服務型)” 转变, 对于税收行政的观念也应相应地进行转变. 第二, 税务约谈制度的立法层级低容易导致课税机关及纳税人的权益受到 不正当的影响. 因此, 全国人民代表大会应当制定统一的税务约谈相关的法律 法规, 明确立法依据. 第三, 为有效的进行税务约谈, 收集与纳税人相关的大量的税收信息是有必 要. 因此, 应当积极构筑收集分析税收相关信息, 积极有效运营税务约谈的综合性体系. 第四, 为有效运营税务约谈, 应当积极培养具有税收专业知识的法官, 律师, 检察员等税务专门人才, 向后亦会对纳税者的权利进行有效的保护. 第五, 应当积极考虑税务约谈后的补缴期限最多延长到3个月的方案以及分 期付款方案.

It has been more than 30 years since Chinese IP legal system reestablished in 1978, after China's reform and opening up. In more than 3o years, the construction of Chinese IP legal system experienced changing process of reestablishment, development and gradually perfection. Especially after entrying into WTO, Chinese IP legal system has taken place huge new changes again. The purpose of this dissertation is to introduce and discuss these new changes and its implication.

This article examines the practice of flexible working hours in Taiwan including its historical background, type and substance, influence on employees, and so forth. The Labor Standard Law in Taiwan identifies three types of flexible working hours: 2-week, 8-week, and 4-week flexible working hours. According to the Labor Standard Law in Taiwan, a worker shall not have regular working time in excess of eight hours a day and eighty-four hours every two weeks. However, an employer may distribute the regular working hours of any two workdays in every two weeks to other workdays, provided that no more than two hours shall be distributed to each of the other workdays, but the total number of working hours shall not exceed forty-eight hours every week. An employer may distribute the regular working hours, within every eight weeks, provided that the regular working time does not exceed eight hours a day and the total number of working hours does not exceed forty-eight hours every week. An employer may also change working hours, as long as the distribution of regular working hours to other work days within a four-week period does not exceed two hours a day. The purpose of the flexible working hours system in Taiwan is not for the employee to choose her/his working hours; rather, it is for the employer to choose the employee's working hours so as to suit the employer's own business needs or demand. Therefore, such a system in practice can have a bad effect on an employee's health and life as a whole. Otherwise such a system, specifically the 2-week flexible working hours system, may bring the employee a chance to enjoy two full holidays per week. The Labor Standard Law provides that with the consent of the company's labor union -- or if there is no labor union in a business entity, the approval of a labor-management conference -- an employer may distribute the regular working hours to other workdays, thereby it tries to reduce the negative effects of this practice on the employee. However, the employee still faces drawbacks, in particular the reduction of overtime pay due to the extended working hours and threats to his/her health caused by the lengthy working time and intensive work specifically under the 4-week flexible working hours system.

１９９９年，最高人民法院在《人民法院五年改革纲要》中决定，自２０００ 年起定期对＂典型案例予以公布＂。２００５年，最高人民法院在《人民法院第 二个五年改革纲要》中明确提出了在中国＂建立完善案例指导制度＂的方针， 明确提出由＂最高人民法院制定关于案例指导制度的规范性文件＂。2010年中国最高人民法院及最高人民检察院分别出台了《关于案例制度工作的规定》 （以下简称“规定”）并开始实施。案例指导制度是指通过指导性案例的公布并适用于后列类似案件的制度。实施案例指导制度的主要背景是统一司法尺 度，避免＂同案不同判＂的现象、规范法官裁量权的行使，促进司法公正、提 高审判效率，节约司法资源。被选定为指导性案例的条件是已经发生法律效力 的案例当中，社会防范关注的、法律规定比较原则的、具有典型的、疑难复杂 或者新类型的、其他具有指导作用的案例。指导性案例不仅不同于以往任何单 位和部门公布的案例，也不同于最高人民法院以往公布的或通过最高人民法院的 期刊的形式发布的各种案例。指导性案例与以往公布的案例之间的主要区别在 一下三个方面：一是名称不同。指导性案例是规范用语，只有符合《规定》要 求并按照《规定》程序发布的案例，才能称之为指导性案例，而以往发布或刊发的案例只能视为有参考作用的案例，今后通过其他途径刊发的各类案例不得 成为指导性案例。二是程序要求不同。指导性案例均统一由最高人民法院案例 指导工作办公室编选，而且均须经最高人民法院审判委员会讨论通过并由最 高人民法院统一发布。三是指导效力不同。指导性案例所确定的裁判要点，对 人民法院审理类似案件，作出裁判具有指导作用，各级人民法院在审判类似案 件时应当参照，并可以作为裁判文书的说理依据加以引用。对于该案例指导制 度，有中国学者认为在中国正式开始实行判例制度并把该案例指导制度称为中国特色判例制度。在中国案例指导制度的诞生是社会集体意识与国家意识不断 互动的结果。社会成员在长期的共同生活、不断接触的过程中，逐渐形成了 “同案同判”的必要性。但是，案例指导制度刚刚起步，到处可以听到对它的质疑。《规定》没有明确法官在审判具体案件时如何参照指导性案例，且下级 法院对指导性案例的选择标准、编写要求和如何参照等，存在一些模糊的认 识。尤其是《规定》里面的有些规定不够明确而引起不少的争论。该争论的主 要内容为指导性案例的效力问题、与司法解释的界定问题。对与司法解释的关系来说，有论者认为指导性案例必将取代司法解释，也有论者认为司法解释不可缺陷。在现行法律体制下，指导性案例的作为法规的定位及以及不够明确，而考虑到这些立法不足的情况，本文认为指导性案例是制作司法解释的一种途径或过程。通过一段时间积累的指导性案例的判决摘要可以形成司法解释，这样才能担保指导性案例的拘束力。整体来讲，本文认为虽然该制度还 既不太成熟又有不少的要完善的部分，但是该制度的实施显示为了达到同案同 判及司法公正的目的地的中国司法机构的奋斗。因此，今后肯定对中国的法治国家建设做不少的贡献。本文要介绍案例指导制度的基本概念、该制度的实施 背景、被选定为指导性案例的实体上的要求及程序，进一步展开讨论包括与司 法解释的界定问题在内的指导性案例的效力问题。

The characteristics of the startup of civil procedure in China are as follows. First, it provides for strict elements to limit the party to file a civil action. Second the Court can append the third party without the party’s application. Third, the 2012 amendments to the Civil Procedure of China, also give the right to start the civil public interest litigation to the government agencies. The elements of filing an action determine the scope of the dispute dealt by the court. In this paper, by analyzing the existing problems of the civil procedure’s startup, the author thinks that China should enhance the independent status and authority of the courts. Under this premise, China should reduce the elements of filing a civil action, and put the right as a constitutionally protected right. China should abolish the terms that the court can append a third party ex officio. Instead, China should enhance joint action system. As in Chinese society " government is strong, and citizens are weak ", as well as the independent status of the courts and the lack of authority, China shall postpone giving the government agencies the power to file public interest litigation, and the development of public interest litigation should mainly rely on community organizations.

China's economic reformation has brought about the rapid economic development in cities, thus resulting in a substantial increase in the demand for labor. At the same time, the implementation of rural household contract responsibility system and two-level management system have made it possible for the rural labor to leave the countryside. Under this circumstance, the irresistible historical trend occurs that more and more Chinese farmers are becoming migrant workers in cities. With the development of China's industrialization and urbanization since the late 1980s, a large number of migrant workers have become important human resources for China's national economic development. However, due to China’s systematic reason and the lack of institutions and regulations, the Chinese migrant workers, being at the utmost bottom of the city and not protected equally in rights and interests, have worked very to survive. Therefore, it is both the migrant workers’ urgent requirements and the society’s goals and targets to safeguard effectively the rights and interests of migrant workers by eliminating the unreasonable barriers in Chinese systems. In the perspective of a foreigner, by examining their survival situation in Chinese cities, the author is concerned about the protection of the Chinese migrant workers’ legal rights. Sorting out clearly the main problems faced by the Chinese migrant workers and analyzing the deep-seated causes in the course of China’s development, we may find out some feasible ways for China's migrant workers to apply in protecting their rights and interests.

China's State Council enacted the Law of Renewable Energy of the People's Republic of China on January 1, 2006. This law is not only a legal guarantee to promote the development of renewable energy sources in China but has also had a positive influence internationally. The Law of Renewable Energy establishes five basic legal systems -overall objectives, peremptory grid attachment, differentiated electricity pricing, fee apportionment and special foundation. Based on these five systems, the Law forms a well-functioning legal and policy system to bolster the development of renewable energy, particularly for use in power generation. At the same time, China has made progress in implementing important legal systems, rules and regulations and this has given a boost to the development and utilization of renewable energy, contributing greatly to alleviating the shortfall of resources and the efforts to combat climate change. At the same time, some problems popped up during the implementation of the Law of Renewable Energy. The development, utilization and planning of renewable energy is out of line with the overall planning of energy, electricity and power grids; the systems of peremptory grid attachment and full acquisition of renewable energy are difficult to impose; the additional allocation method for pricing of electricity from renewable energy is irrational. Therefore, based on post-enactment assessment, the Commission of Environment and Resources of the National People's Congress put forth a proposal to modify the Law of Renewable Energy, including introducing overall planning, combining market configuration and governmental macro control, guaranteeing the unified use of governmental subsidies and establishing a renewable development fund managed by the government. The protective full acquisition system for renewable energy is the biggest bright spot in this modification to the law. On December 26, 2009, the 12th session of the Standing Committee of the 11th National People's Congress passed the proposal of modifying the Law of Renewable Energy.

海上原油泄油导致油类污染对海洋生态造成严重损害，是环境侵权之一。环 境侵权行为属于民法中的特殊侵权行为，相较于一般侵权行为在其成立要件与 归责原则上具有特殊性。尤其是归责原则上适用无过错责任原则，同时就环 境污染与损害后果之间的因果关系实行举证责任倒置。通过法律手段进行环 境侵权案件索赔实质上存在的最主要问题是界定其损害赔偿的范围。基于上述环境侵权索赔程序的特殊性，本文考察2011年中国渤海湾发生的海上钻井平台 溢油事故的相关中国法律适用情况比较分析中国塔斯曼海（TASMAN SEA）轮 船案件的索赔过程和美国墨西哥湾漏油事件的事后处理过程，探究索各典列间 可资借鉴之处。 运用现行中国相关法律解决渤海湾溢油事故，主要包括以下几{个方面的内 容： 一、损害赔偿诉讼裁判管辖问题：―依据「中华人民共和国海事诉讼特别程序法」―第7条第2款规定，有其裁判管辖权属于中国。 二、确定溢油事故责任人问题：―根据「中华人民共和国侵权责任法」- 第65条和「中华人民共和国海洋环境保护法」第90条规定，合作开发的两当事 人是损害赔偿的责任方。 三、损害赔偿请求主体问题：―依据「中华人民共和国海洋环境保护 法」第90条第2款规定与塔斯曼海轮船案件判决的内容，国家具有损害赔偿请 求主体的资格；―周边海域渔民与养殖户等个人作为该事件直接利害关系人， 具有索赔主体的资格，但实践中存在着索赔难的问题；―关于环境团体等能 否提起环境公益诉讼，由于存在着法院赋予环境团体原告资格的先例，以及在 最近通过的「中华人民共和国民事诉讼法（修正草案）」中规定了环境公益诉 讼的相关内容，因此值得进一步关注。 四、该溢油事件是否适用「1992民事责任国际公约」问题：―该其责任 公约中“损害”指的是船舶溢油而非海上钻井平台溢油造成的损害，所以此次 渤海湾溢油事故无法适用该公约。 塔斯曼海轮船案件对中国海上溢油事故具体的索赔过程之借鉴具有重要意义。美国墨西哥湾漏油事件由于同属海上钻井平台溢油事故，与渤海湾溢油事 故十分相似，也值得中国借鉴。 本文着眼于海上溢油事故的法律解决，运用环境侵权的相关基础理论，借鉴同类案件的处理方法，探寻如何运用现行中国法律解决渤海湾溢油事故。总 而言之，海洋环境一旦遭受破坏，则很难将其恢复原状，且需要付出巨大成 本。关键是我们需建立切实有效的损害赔偿程序与方法，实施有效的事后处理 方法，才能够保证人与海洋生态之间和谐共处、共享权利。