责任、法律责任和预算责任的概念

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2023-06-30 DOI:10.4467/22996834flr.23.001.18143

Ivana Pařízková

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引用次数: 0

摘要

责任是一个在日常交流中使用的概念，但也是一个专业术语，特别是在法律科学中，但也在心理学、伦理学和社会学、哲学和神学中使用。在许多语言中，这个词的词源是基于拉丁语respondeo，意思是回答某人，给出一个说明，或者简单地回答一个问题。在法律上，责任被理解为对责任主体的行为或归因于责任主体的结果承担法律所预见的后果的必要性。同时，我们也可以认为，法律责任是责任主体违反其主要义务而产生次要义务的一种法律关系。

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Concept of Liability, Legal Liability, and Budgetary Responsibility

Responsibility is a concept used in common communication but also as a technical term, especially in the legal sciences, but also in psychology, ethics and sociology, philosophy, and theology. In many languages, the etymology of the term is based on the Latin respondeo, which means answering someone, giving an account, or simply giving an answer to a question. In law, responsibility is understood as the necessity to bear the consequences foreseen by law for the actions of the responsible entity or for the result attributed to the responsible entity. And at the same time, we can also state that legal responsibility is a legal relationship in which a secondary obligation arises for the responsible subject by violating his primary obligation.

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.