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国际财务法是一门年轻的学科,正象它的研究对象一样是法律制度中一个比较新的分支。因此,国际财务法的许多领域有待于作科学的探索。甚至它的概念还不是十分明确的。在论述这个题目为数很少的著作中,一致的意见仅仅是一个否定的结论,从而划分它的研究领域也不能令人满意。那些仅规定国内财务行为的法律规范,和超国家的财务行为相对比,不是国际财务法的组成部份。相反地,是否每一个用来规定国际财务行为——这些财务行为越出了国界——的法规本身就属于国际财务法,则是有争论的。简单地说,是否国际财务法仅包含那些属于冲突法的法规(第一部分)或者还要加上那些属于实体法的法规(第二部分)是个悬而未决的问题。对于第二种看法,凡超越国境起作用的财务法规,不管它是冲突法规还是实体法规,都将属于国际财务法。
International financial law is a young subject, just as its subject of study is a relatively new branch of the legal system. Therefore, many areas of international financial law are yet to be explored in science. Even its concept is not very clear. In his treatise on the very small number of the subject, the unanimous opinion is merely a negative conclusion, and the division of its field of study is unsatisfactory. The legal norms that regulate only domestic financial behavior, as opposed to supranational financial practices, are not part of international financial law. On the contrary, it is debatable whether each of the rules that governs international financial behavior, which goes beyond national boundaries - is itself a matter of international financial law. Simply put, whether international financial law includes only those laws (part one) that are part of the law of conflict or even the ones that belong to substantive law (part two) is an open question. With regard to the second view, financial laws and regulations that go beyond the borders, whether they are conflict laws or substantive laws and regulations, will belong to the international financial law.