本帖最後由 felicity2010 於 2014-7-9 11:12 PM 編輯
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2 S* G+ X( R& q; S+ NTVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。四大會計師行反佔中聲明 FT評論斥誤解法治tvb now,tvbnow,bttvb( l) v. u( u2 r+ h
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日前，四大會計師行事務所香港分支在報章刊登聯合聲明，反對「佔領中環」行動，斥佔中有損香港，中國駐英國大使劉曉明昨天撰文嘉許；但英國《金融時報》一篇評論批評，四大曲解「法治」一詞的真義，又質問他日若四大在中國遇上官司，希望由大陸還是香港的法院來審判。
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《金融時報》編輯及專欄作家Michael Skapinker撰文〈四大香港分部誤解法治〉（The Hong Kong arms of the Big Four have got the rule of law wrong），指四大似乎分不清「法治」（rule of law）及「依法治國」（rule by law）的分別。
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; U# w9 C, V# _9 j公仔箱論壇Skapinker指出，四大在聲明中強調香港是「法治社會」、要求市民「奉公守法」的同時，隻字未提香港現時的立法及司法制度；Skapinker認為，四大應肯定香港市民享有集會及和平示威的自由，並支持司法獨立。
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Skapinker形容，四大或已接受中國將進一步控制香港的事實，希望取悅中共；Skapinker指，這種策略只在雙方相安無事時才湊效。去年，英國藥廠葛蘭素史克在中國陷入官司糾紛；Skapinker質疑，若他日四大陷入類似處境，會選擇面對中國法院還是香港法院的審判。
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雖然遭英國時事評論員狠批，但四大的聲明卻獲中方認可：中國駐英國大使劉曉明日前投書《金融時報》，指佔領中環行動「威脅採取街頭政治，企圖搞亂香港」，特別提到四大會計師樓所發的聲明，指四大的聲明「反映了理性的聲音」。5.39.217.76# D- Q/ L/ U G; B% b
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& V& ~8 d3 H% s5 U4 itvb now,tvbnow,bttvbThe Hong Kong arms of the Big Fourhave got the rule of law wrong
8 s" w7 H8 b9 X; DTVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。
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By Michael SkapinkerTVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。6 e, s0 h% ~' { ?* }( T
Who would PwC, Deloitte, EY and KPMG prefer to appear before – China’s judges or Hong Kong’s?TVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。4 m+ R. b: P+ s
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7 y) ^6 G6 V& q4 A$ b8 R* cThe Hong Kong arms of the Big Four accountants, in their recent advertisement, attacked the pro-democracy Occupy Central movement, saying it could have a “negative and long-lasting impact on the rule of law”.
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Lord Patten, the last British governor of Hong Kong,also expressed his fears about what was happening to the rule of law. In his view, it was not pro-democracy campaigners who threatened it but Beijing, with its recent “white paper”, which said that Hong Kong’s judges should be“patriotic”.
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7 {3 J( g6 R0 `4 ITVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。“Judges under the rule of law are independent and there shouldn’t be any question of them being instructed or pressed to subordinate their views of due process and what is legal to some other political considerations,” Lord Patten said.tvb now,tvbnow,bttvb. Y/ K) p0 t0 Y. q$ M* I" I+ a
, W; C0 {) O9 j. zClearly, the Hong Kong arms of PwC, Deloitte,EY and KPMG – which received support from China’s ambassador to the UK – and Lord Patten don’t mean the same thing by the “rule of law”. What does it mean?公仔箱論壇- U- M8 m4 [' n# x# h
0 Y/ u5 O* e1 n- \0 ~$ \The most commonly-cited authority is AV Dicey in his Introduction to the Study of the Law of the Constitution, first published in 1885. To Dicey, the rule of law meant, first, “the absolute supremacy or predominance of regular law as opposed to the influence of arbitrary power”. It meant everyone should be equal before the law, including the government.% [! D/ i5 V! y8 h( i
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“The ‘rule of law’ . . . excludes the idea of any exemption of officials or others from the duty of obedience to the law which governs other citizens,” Dicey wrote.
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The rule of law, in this sense, supports Lord Patten’s insistence that Hong Kong judges should be independent of any pressure from China’s government. It has little to do with the Big Four’s worry,expressed in their advertisement, that Occupy Central might disrupt “key large transactions and commercial activities”.5.39.217.768 G9 H8 \) y$ V1 U! L; B5 }2 J1 u
) G! A9 g& a+ \' b9 M% H公仔箱論壇The accountants appear to be confusing the “rule of law” with “rule by law”, which, in the words of Jothie Rajah, of the American Bar Foundation, is “state-serving law”. The “rule of law” ensures the equal treatment of all; “rule by law” ensures orderly running of society under government control.
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! J" U) {* `0 W) ttvb now,tvbnow,bttvbSome might object that this formulation of the rule of law is western and excessively individualistic – but it is widely admired around the world. When I praised Dicey’s version of the rule of law in a speech to a conference of the Law Society of England and Wales this week,attended by lawyers from countries, among others, in eastern Europe, Africa and Asia, the only dissent I heard was that an American might have added the separation of powers.
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5 f& l5 N p2 e4 K( X5.39.217.76I don’t believe anyone, given a choice, would prefer to live in a society where you can be jailed or have your property confiscated on the say-so of an official rather than through due process of law.
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# k' i4 Z. p! B' ^公仔箱論壇Concurrent with the rule of law is citizens’ right to protest over and discuss how they are governed, as Hong Kong’s people have been doing in their debate about how to elect their chief executive.tvb now,tvbnow,bttvb* J5 l) P' c' b9 |. \. X/ H; [
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The Hong Kong Big Four have every right to be alarmed if people plan to invade premises and disrupt business. That is a crime in any society. But if that were their concern, they should have combined it with a recognition that people do have the right to protest peacefully, as tens of thousands did in Hong Kong last week.TVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。7 V) q7 Z4 t6 D
( }+ X& a. t" }0 fThey should also have supported the independence of the judiciary as a cornerstone of citizens’ and companies’ security. But while they talked about a “law-based society” and called on people to “follow the law”, they had nothing to say, in their advertisement,about how law is made and judged.tvb now,tvbnow,bttvb3 ~: n1 Z, ^/ ~5 s5 d' v( i
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It may be that they have accepted that China plans to exert greater control and that they would like to retain Beijing’s favour.& G* @4 h1 d+ ?
4 } W' k) ^# M. c+ |, F5.39.217.76There are businesses in other parts of the world that make the same deal, that accept the protection of a government’s strong arm in return for the chance to make money without disturbance.
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That is fine when things go well. Businesses need to think how they would fare if they did not. In China, GlaxoSmithKline officials have been accused of corruption. Hong Kong business leaders who wish Lord Patten and the democracy campaigners would pipe down should ask themselves this: if something similar happened to them, who would they prefer to appear before – China’s judges or Hong Kong’s?
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?7 \8 i6 y1 F! U' j8 W公仔箱論壇公仔箱論壇5 v) U$ t! [/ {8 a* O
Introduction to the study of the law of the constitution (1889)
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發表於 2014-7-9 06:27 AM
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