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西夏契约从会计角度看,可以分为两类。一是作为原始凭证的契约,二是作为帐簿的契约联结。前者反映静态的契约结构和内容,后者则反映动态的契约执行层面的信息。从契约结构上看,中人和保人参与契约签订过程具有普遍性。为了保证契约的履行,西夏法律对债权人实施了全方位的保护,以实现权利和义务在各个会计主体之间的转移。这些都与中原契约一脉相承,反映了民族间的高度融合;但在契约签订主体的独立性和契约的标准化方面,则表现出了西夏的民族特色。
Western Xia contract from the accounting point of view, can be divided into two categories. One is the contract as the original voucher and the other is the contractual bond as the book of account. The former reflects the static contract structure and content, the latter reflects the dynamic contract implementation level of information. From the contract structure point of view, the participation of the middleman and the sponsor in the contract signing process is universal. In order to ensure the performance of the contract, Xixia Law enforces all-round protection for creditors in order to realize the transfer of rights and obligations among various accounting entities. All of these are in line with the contract of the Central Plains and reflect the high degree of integration among different ethnic groups. However, in the aspect of the independence of the main body of the contract and the standardization of the contract, the national characteristics of Xixia are shown.