Criminal Procedure s Influences on Investigation; The theory of criminal right of action is the theoretical basis for criminal procedural law.

On the Academic Mission and Theoretical System of Financial Criminal Law

浅谈金融刑法学的学科使命与理论体系

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Since the Law of Customs established for the first time the item of unit offence in 1988, China has put an end to the prolonged debate in the theoretical circle of criminal law whether a unit could be a criminal subject and bear a proper penal responsibility.

我国自1988年《海关法》中首开单位犯罪立法之先河，结束了刑法理论界长达多年的关于单位能否成为犯罪主体并承担刑事责任的争论。

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In this chapter, we think that one-way contact is also a form of "mutual intent" through the analysis of "contact" in Marxist philosophy and we establish theoretical basis of criminal law for the one-sided accomplice through the theoretical analysis of its constitution.

通过对马克思主义哲学中联系的性质分析，认为单向意思联络也是共同故意的一种形式；主要通过对片面共犯犯罪构成的理论分析，确定片面共犯的成立有其刑法理论基础。

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And then analyzes the theoretical circle of criminal law about the property interests as the object of robbery behavior theory point of view, and the different theory point of view to make a brief evaluation, so as to clarify the author in favor of the position.

然后分析了刑法理论界关于财产性利益能否作为抢劫罪行为对象的各学说观点，并对不同学说的观点作出简要的评价，从而阐明笔者赞成的立场。

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People are usually more concerned about the accused, theoretical research in criminal law and judicial practice, while ignoring the victim. Because the victim does not belong to the main areas of crime, it is often easy to be ignored.

在刑法理论研究和司法实践中，由于被害人不属于犯罪主体的范畴，人们关注较多的通常是被告人，而忽略了被害人。

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Discusses the concept and composition of the violation of the Public Security Administration Punishment Law, which is divided into four elements drawing on the theoretical system of criminal law, namely the subject, the subjective aspect, the object and objective aspects.

从研究违反治安管理行为的概念和构成入手，借鉴刑法的相关理论体系，将违反治安管理行为划分为四个构成要件，即主体、主观方面、客体和客观方面。

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Some mainstream views and different opinions among scholars that have concerns with these problems in theoretical circle of criminal law are cited introduced. At the same time, the author himself point out some unique insights of these issues.

列举介绍刑法理论界对于这些问题的一些主流观点以及学者间的不同见解，同时提出作者本人对其中一些问题的独特见解。

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As an important part of punishment system, unit recidivist is a type of recidivist by a special object; hence the insufficient study on it is a theoretical vice of criminal law.

累犯制度是刑罚制度的重要部分，单位累犯作为特殊主体的累犯形式，对它的研究的不足是刑法理论上的一大缺憾。

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The author believes that the institution of criminal reconciliation will be perfected and put into practice in the joint efforts of legal theoretical field and criminal law practice departments.

笔者相信，刑事和解在法学理论界和司法实务部门的共同努力下，将不断得到完善，并在司法实践中全面运行。

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In addition, the theoretical study of criminal law in our country is following the former Soviet Union in methods, and they take the obvious trace of textbook.

此外，我国当前的刑法理论研究在方法上遵循前苏联的刑法体系模式，带有明显的教科书痕迹。

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In the theoretical research of criminal law, joint crimes are academic issues which have a big amount of undecided perplex questions.

在刑法的理论研究中，共同犯罪始终是一个带有大量悬而未决的疑难问题的学术命题。

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The problem of the standards of theft accomplished is always the focus of controversy among the Chinese and foreign theoretical circles of Criminal Law.

盗窃罪既遂标准问题一直是中外刑法理论界争议的焦点。

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Different viewpoints concerning the relation between perilous crime and consequential crime exist in the theoretical circle of criminal law in China.

对危险犯与结果犯的关系，我国刑法理论界存有不同的认识。

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Potential damage offense not only occupies an important position in modern criminal legislation, but also has its characteristics in theoretical research of criminal law.

它不仅在现代刑事立法上占有重要的地位，而且在刑法理论研究上有着自己的特殊性。

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However, since the establishment of unit crimes, it has been highly theoretical circle of criminal law and judicial disputes.

然而自单位犯罪确立以来，就一直备受刑法学理论界和司法界的争议。

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All of these changes show the structural adjustments of criminal penalty and also represent the new theoretical achievements in criminal law studies.

这些变化大体上表现出了这些年来我国对刑罚结构调整的趋向，同时也反映了我国这些年来在刑法理论研究上的一些新成果。

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The functions of criminal law play significant role in the theoretical system of criminal law and the explanation of criminal law.

刑法的机能是关系到刑法理论体系以及刑法解释的重要问题。

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The issue of surplus behavior in joint crimes is one of the tough theoretical problems in criminal law.

共同犯罪中的实行过限问题是刑法共犯理论的难点之一。

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Criminal legal relation is the weak point in the basic theoretical study oi criminal law in our country.

刑事法律关系是我国刑法基础理论研究的薄弱点。

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In the theoretical part, it investigates the relevant theoretical foundation of the cost of social responsibility from the perspectives of accounting and management, and analyzes the correlation between the cost and the value of the company, specifically with the domestic situation of listed companies.

在理论部分，主要从会计学、管理学的角度，探讨了社会责任成本的相关理论基础，并针对我国上市公司现状，对社会责任成本与上市公司价值相关性加以剖析。

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