海關(guān)擔(dān)保制度研究.pdf

1、指導(dǎo)小組成員名單張浩川文IJ建軍開壽陳超群AbstraetSeeuritymeanswheretheobligorfailstoPayitsduedebtsoranycireumstaneeforrealizingrealrightsforseeurityasstiPulatedbythePartiesconeernedhaPPens，theholderofrealrightsfseeurityshallenioyPreferredPa

2、ymentSfromtheProPertyforseCurity.SeeuritybelongstotheCivilLaw，andasoneoftherealizationofobligee’5rightsProteetionsystem，seeurity15alsoeffeetivefortherelationsbetweenPrivatedebts.50seeurityhasbeenborrowedbynationaltaxlawt

3、oeomeintobeingthetaxseeuritysystem.This15atyPiealillustrationforthePublieizationofPrivatelawinthePublieadministrationreform.It15notonlytobenefittherealizationofnationaltaxereditor’5right，butalsoPlayinganimPortantroleform

4、aintenaneetaxPayer’sright.Intheareaofeustomsaffairs，dutyseeurityhasalong一termdeveloPmentProeess.AeeordingtotheeurrentdeveloPmentofoureustomsaffairsdutyguarantee，itstillhasaninstability’5theoryandbeenhardtoPraetiee，though

5、hasbeeninfulloPeration.ThedefieieneiesanalysisofthetheoretiealfoundationhasresultedinholdingthenatureoflegalrelationshiPofeustomsaffairsguaranteehardly，whiehdireetlyaffeCtedtheroletoPlay.ThisPaPer15usingthebasietheoryofn

6、ewinstitutionaleeonomies，suehastransaetioneosttheory，eontraettheory，institutionChangetheory，toanalyzethedevel0PingProCessofeustomsaffairsguaranteeandthePraetiCalProblems，thentomaketheformation，thenature，theeffeetandthede

7、veloPmentdireetionoftheadministrativeregulationelear.Duringtheanalyzing，toeombinenewinstitutionaleeonomieswithoureeonomie、eulturalhistoryandeurrentdeveloPingsituationresultsthattheunfaireontraetinPublieadministration15th

8、ekeyobstaelesfortheaPPlieationofnewinstitutionaleeonomiestoourPublieadministration.ByanalyzingtheaPPlieationofnewinstitutionaleeonomies、Iawandeeonomies，iteomesoutthateivilIawPrineiPlehasdireetedforthePraCtiCeoflawPrineiP

9、leofCustomsaffairsseeurity.Finally，takingeustomsaffairsguaranteeasanexamPlebuildsahighIevelfaireontraetofPublieadministrationdeVelOPmentmodeItoinsteadoftheauthorityunfaireontraetviatheehangesofeomPellentregulation，whiehm