The Companies (Corporate Rescue) Bill, which was introduced into the Legislative Council in May, aims to put in place a statutory corporate rescue procedure for companies in financial difficulty.
《公司（企业拯救）条例草案》于二零零一年五月提交立法会，目的是为有财政困难的公司引入法定的企业拯救程序。
The value of administrative procedure is that it can meet the people's needs for justice and efficiency and its legislative objective model can be divided into power model and efficiency model.
行政程序的价值在于能够满足人们对公正和效率的需求，其立法目标模式基本也分为权利模式和效率模式两类。
This paper firstly carries on the brief introduction of legislation system and tax legislative procedure in China and America, then makes a careful research on American tax legislative procedure.
本文首先对中美两国立法体制和税收立法程序进行简要的介绍，对美国联邦立法程序进行细致阐述与研究。
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