The civil law standard is the civil law guiding ideology and the standard value, declaring the civil legal standard duty and the function.
民法本位是民法的指导思想和标准价值，宣示了民事法律规范的任务和功能。
They includes concept, classifications of legal duty, explains of civil responsibility, and actions of every kind of legal duty.
对会计法律责任的概念、责任的形式、民事责任的性质以及它们在处理会计舞弊中发挥的不同作用进行了介绍。
Civil rights, civil duty, civil liability co-exist adversely and uniformly in the same civil legal relationship. So there are two types of legal relationships: rights-obligation and rights-liability.
民事权利、民事义务、民事责任三者是对立统一地存在于同一民事法律关系之中，民事法律关系也因此而分为权利义务型法律关系和权利责任型法律关系。
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