| 窘境与化解:行政行为概念之重构 |
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| 引用本文： | 张娟. 窘境与化解:行政行为概念之重构[J]. 安徽农业大学学报(社会科学版), 2007, 16(1): 43-46. DOI: 10.3969/j.issn.1009-2463.2007.01.011 |
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| 作者姓名： | 张娟 |
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| 作者单位： | 安徽大学,法学院,安徽,合肥,230039 |
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| 摘 要： | 我国行政行为的通说概念.面临着内涵与外延不对等、无法包容公共行政背景下的新行政方式及与法律定义相冲突的窘境.为化解窘境,应找出窘境的根源,借鉴域外行政行为概念确立的有益成果,重构一个宽泛式的行政行为概念.
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| 关 键 词： | 行政行为 概念 重构 |
| 文章编号： | 1009-2463(2007)01-0035-02 |
| 修稿时间： | 2005-04-12 |
Predicaments and Resolution: the Reconstruction of the Administrative Action |
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| ZHANG- juan. Predicaments and Resolution: the Reconstruction of the Administrative Action[J]. Journal of Anhui Agricultural University(Philosophy & Social Sciences Edition), 2007, 16(1): 43-46. DOI: 10.3969/j.issn.1009-2463.2007.01.011 |
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| Authors: | ZHANG- juan |
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| Affiliation: | School of Law, Anhui University |
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| Abstract: | With the continual reforms of public institutions and implementation of some new policies and regulations,the accounting environment of public institutions has changed and some new phenomena relating to accounting norms and regulations have emerged.Therefore,the present accounting system in public institutions cannot meet the needs of development.Taking this into consideration,the author explores some issues concerning the present accounting system in public institutions. |
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| Keywords: | public institutions accounting assessments accounting system |
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