The Design and Implementation of E-Government Management System in Administrative Department

为积极响应党中央、国务院大力推进信息化建设的号召，大力实施信息化工程，促进政务公开、改进政府的基层服务能力和管理水平，提高工作效率，带动县级电子政务工作发挥切实的作用、加速发展基层部门信息化建设是深入发展的新形势、新任务。在这样一个背景下，电子政务作为信息化建设中的重要内容，有必要把握国际国内经济社会发展的总的趋势，把握电子政务自身的发展规律，把握政府基层部门管理与服务的创新需求，推进廉政和效能建设，加快政府转型的新路子来。 电子政务管理系统是典型的管理信息系统(MIS)，其开发主要包括后台数据库的建立和维护以及前端应用程序的开发两个方面。对于前者要求建立起数据一致性和完整性强、数据安全性好...For the positive response to promote the building of informatization of the CPC central committee and the state council called on, vigorously implement the informationization project, promote the government affairs public, improving the government's primary service ability and management level, improve the work efficiency, promoting e-government affairs at the county level play a real role, accele...学位：工程硕士院系专业：软件学院_工程硕士(软件工程)学号：X201323133

Single Ownership Theory On Common Ownership

因应社会经济发展之情势，私人既有财富同待配置社会资产之差距不断扩大；监管口径后置，投资门槛高企，更令马太效应逐步显见，循此趋势，集合财产运用之情形将愈发普遍。共有作为集合财产运用之典型，遂未受学界足够重视，就其本质作深入剖析、检讨之著作洵属罕觏，是为遗憾。 我国通说与德国通说皆以为，共有系指两个或两个以上法律主体就同一财产共同享有所有权之法律状态。法国学者则认为，共有系于同一财产上存在之复数同等性质权利之集合，共有权可以是一项所有权。日本学者末弘严太郎与我妻荣亦采本说，认为每个共有人就共有物之特定份额享有受他共有人权利限制之单独所有权。 因循上开理论争鸣，笔者以为“共有单独所有权”说不...With the development of our society, the gap between the existing private wealth and assets to be allocated is extending. Postposition of regulations and high investment thresholds have already made the Matthew effect more apparent. With this trend, the operation of collective properties will be more general. Regrettably, legal theory fields haven’t ever paid relevant attentions to the Common owne...学位：法学硕士院系专业：法学院_民商法学学号：1362013115018

Property Taxation in the People\u27s Republic of China

A property tax is a general tax imposed on all property owners based on the value of their properties. Property taxation is common throughout the world due to its numerous advantages. It is regarded as a steady source of local government revenue. The property taxation system in the People’s Republic of China (PRC) is still developing and does not include important features that would make it efficient. For instance, residential property is excluded from the tax base. This has contributed to real estate speculation, income disparity, and revenue losses. A well-functioning local property tax system in the PRC would provide an efficient, equitable and sustainable way to finance local development and government spending. By helping to align expenditure responsibilities with revenue allocations at the local level, property taxation could reduce inequality in the provision of public goods and foster local government ability to provide them. Further, it will reduce the incentive for speculative behavior mitigating housing bubbles. To further develop property taxation in the PRC it is recommended to gradually strengthen and expand the existing pilots, supported by clear principles on the delegation of taxation responsibilities, the definition of a nationally standardized tax base, an affordable tax rate, and enhanced local government capacity

The Right to Compel Declaration of Dividends of Limited Company’s Shareholders

股利分配请求权，是指股东基于股东的身份和地位请求公司分配股利的权利。强制股利分配请求权，是指当公司没有作出决议或决议少分或不分股利时，股东向法院起诉请求强制分配股利的权利。股利分配请求权是股东权利的核心。然而，在股权集中的有限责任公司中，少数股东的股利分配请求权极易受大股东的侵害。我国现行公司法并没有给少数股东的权利提供充分的保护，我国公司法没有赋予股东强制股利分配请求权是一个重大疏漏。本文从强制股利分配请求权的必要性、理论基础、域外法参考及制度构建等方面论述了有限责任公司股东的强制股利分配请求权。 本文共分为五章。第一章是股利分配请求权基础知识性的介绍。第二章探讨了强制股利分配请求权的必要...Right to dividends is the right of a shareholder to ask corporation to distribute dividends according to his status as a shareholder; Right to compel to the declaration of the dividends, means when the corporation hasn’t declared a dividend or just declared a small amount of dividends, the shareholder has a right to ask the court to compel the corporation to declare and distribute the dividends. R...学位：法学硕士院系专业：法学院_民商法学学号：1362014115019