占有制度的价值功能在于维护财产占有秩序和交易安全。
Its value and function is to guarantee the order of property possession and the safety of trade.
占有制度在我国现行民法中尚属空白，但占有制度本身具有强烈的价值宣示功能。
The occupation system has a strong value declarative function, but it is a blank space in the civil law in operation of China.
由于各国会计制度的不同，相对价值法在跨国并购估价中存在缺陷，因此以自由现金流量为基础的估价方法在跨国并购中占有重要地位。
Owing to differences in accounting system among different countries, there are imperfections in the relativevalue approach in the assessment of crossborder mergers and acquisitions.
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