Study On Break-Even Rule Of Profit And Loss

The paper redefines the connotation of the Break-Even Rule of Profit and Loss, Then it deeply and systematically study the law basis and its constitutive requirement .The paper holds on to the uniformity of deconstruction and construction in studying thoughts. And in studying methods, it combines comparative analysis with case analysis in order to explore a better rule for conducting the practice of national judicature, with the combination of the study theory and practice.In summary, the paper is divided into four chapters.Chapter One is about the study of the Break-Even Rule of Profit and Loss and other relative rules. It mainly discusses the name and the connotation of the rule and the relation between it and other relative rules. The paper refers his own opinion about the connotation. Then this chapter makes people clearly get the knowledge of the rule by comparatively analyzing difference among the Rule on Mitigation of Damage, the Rule of Negligence Set-Off and the Break-Even Rule of Profit and Loss.Chapter Two is the theory basis of the rule .Its theory basis consists of Differenzhypothese and Bereicheungsverbot. Under comparing the two theories mentioned above, the paper puts forward that they are both based on the Equitable Principle of Civil law. But relatively, Bereicheungsverbot presents the make-up function in the compensation for damages, It is easily received by people, and also it is convenient for the operation and application in judicature practice. Therefore, if the rule is adopted in the national legislation in the future, it will be suited to take the Bereicheungsverbot.Chapter Three discusses the constitutive requirement of the rule. They are the important points where the paper studies. The rule is made up of a series of elements according to a certain constructure order. These elements include three parts. First, it should compensation Qbligee incur to damages, which is the precondition of the rule. Second, compensation Qbligee can receive interests for one same reason of damage, which is the necessity of the rule and also the essential difference between it and other rules. Third, there exists causation between damage deeds and interests, which is decided whether to be the key point of the rule. In this paragraphs, the writer analyses the three theories for judging the causation in detail . based on this ,the writer sets forth that it can be judged Break-Even Rule of Profit and Loss by the standard of The theory of Relative causation and the reference of law intention.Chapter Four talks about the legislating advice. According to what mentioned above thetheoretical basis, the analysis of Constitutive Requirement and other countries legislation study in the rule, the paper presents some legislation suggestions that the rule should be fixed formally in the future civil code of our country .