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近年来,经济法理论的发展速度逐渐加快,先后修订了《公司法》、《证券法》、《破产法》、《个人所得税法》等重要经济法律。2007年,中国经济立法在理论研究方面又取得了重大突破,万众期待的《反垄断法》、备受关注的《企业所得税法》也先后出台。立法上取得的突破反映了经济法理论上的成果,推动着经济法理论向更深的层次不断发展。文章就当前经济法立法现状中进行分析和总结,并针对我国社会发展需要提出完善经济法立法建议,以期推动经济法基础理论的发展。
In recent years, the development of the theory of economic law has been accelerated, and some important economic laws such as the Company Law, the Securities Law, the Bankruptcy Law and the Individual Income Tax Law have been amended. In 2007, China’s economic legislation made major breakthroughs in theoretical research. The long-awaited “Anti-Monopoly Law” and the much-anticipated “Enterprise Income Tax Law” have also been promulgated. The breakthrough made in legislation reflects the theoretical achievements of economic law and promotes the continuous development of economic law theory to a deeper level. The article analyzes and summarizes the status quo of the current economic law legislation, and puts forward suggestions on how to perfect the economic law in light of the needs of social development in our country so as to promote the development of the basic theory of economic law.