由于法条竞合的法理基础关系到法条竞合的存在根据，影响到法条竞合的概念、特征、类型、处理原则等问题。
Relating to the ground in existence, the jurisprudential basis of Overlap of Articles of Law influences those problems such as its definition, types, features and handles principles etc.
笔者认为，应当根据专家责任的法理和会计师职业活动的特点界定为侵权责任。
I think, should be determined as the liability for tort according to expert's responsibility legal principle and characteristic circle of accountant's job activity.
根据新的立法理念，垄断并不为法律所不容，法律禁止的只是滥用这种优势地位限制竞争的行为。
With this principle, monopoly itself is not forbidden by law, and what the law ruled against is the practice of abusing this advantage to prevent competition.
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