Essay代写：The American model of tax accounting

下面为大家整理一篇优秀的essay代写范文- The American model of tax accounting，供大家参考学习，这篇论文讨论了美国的税务会计模式。美国实行财税分离的税务会计模式，是唯一一个建立税务会计理论框架的国家。美国的税务会计是完全脱离公认会计原则的另一套报表体系，是建立在税法目标基础之上，从税基的计算到税款的缴纳，始终贯彻税收法案规定的专门会计体系。为此，美国税务会计界在国家税收署的支持下，已经建立起一套税务会计的完整的理论框架。

The United States is famous for its "free style" market economy system, in which the government does not directly intervene in the economy. Its investment system is dominated by enterprises, and supply and demand are determined by the market. The securities market is extremely developed. Its enterprise organization form is given priority to with joint-stock system enterprise, abide by generally accepted accounting principle. The United States is a country of common law. What really matters is not the law itself, but the statutory law is a supplement to the common law, and the applicable law is interpreted by court cases. The American government and the public have a strong sense of risk and pay attention to the realization of self-value. Accounting management in the United States is a folk type, and the accounting professional group is quite powerful. For example, the financial accounting standards board in the United States is a self-regulatory body, and generally accepted accounting principles are the core of accounting standards. Accounting profession in the United States is considered to be a promising career. Accounting personnel have a high status. Most of them are highly qualified, professional and well-paid.

Due to the combined influence of the above factors, tax accounting in the United States is another set of statement system completely divorced from generally accepted accounting principles. It is a special accounting system established on the basis of tax law objectives, from the calculation of tax base to the payment of tax, and consistent with the provisions of tax bill. To this end, the American tax accounting community has established a complete theoretical framework of tax accounting with the support of the national tax office. This theoretical framework includes the purpose of tax accounting, tax accounting hypothesis or basic premise, and tax accounting methods, which serve as the theoretical basis for adjusting financial accounting information and filing tax returns. Therefore, the American tax accounting fully reflects the independence of financial accounting characteristics.

The United States is the only country that has established the theoretical framework of tax accounting. Not only that, the United States has also accumulated a lot of experience in tax accounting practice. Although in terms of tax and accounting environment, China's market economy is a market economy under the guidance of the government, and it is not as developed as the capital market of the United States, and there is a certain gap with the United States in other aspects. However, it is an inevitable result to meet the needs of all aspects for our country to use the American tax accounting model for reference to establish the tax accounting model which separates financial accounting from tax accounting.

Since the 1990s, China's enterprise accounting reform has been in the forefront of economic reform. Before the reform of accounting, the basic characteristic of accounting work in China is "finance decides finance, and finance decides accounting". Therefore, the revenue and expenses recognized and measured by the accounting system are basically the same as the corresponding items recognized and measured by the tax law. Therefore, the issue of tax accounting has not attracted the attention of the accounting community. With the transition of China's accounting standardization system from accounting system to accounting standards, it breaks out of the frame of "finance decides finance, finance decides accounting", and gradually forms a relatively independent and perfect accounting management and accounting mode. After the reform of accounting system and tax system, the gap between China's tax law and accounting standards shows an expanding trend. Financial accounting no longer integrates the requirements of finance and tax law, but follows accounting standards.

Tax is a kind of behavior that the country participates in social wealth distribution with the power of political power. In the tax relations, the government and the investor are a pair of behavior subjects which play games with each other, and their behavior difference determines the inevitability of the separation of tax accounting and financial accounting. First of all, taxation is a mandatory behavior of the government by virtue of the state machine, while the return on investment of investors is the objective result of market operation. Second, the government is free to tax, and investors to obtain the return on investment is paid. Moreover, government tax revenue needs to be stable, and investors' investment returns may be unstable due to market changes. The investor is faced with the risk of investment, which leads to the investor requires the accounting to adopt the principle of prudence, that is, the investor can confirm the expected loss in advance but does not confirm the expected income.

On the one hand, investment subjects can be divided into the state and natural persons, but when the investment subject is the state, the government has two jobs, both as the tax collector and the recipient of investment returns. This means that the two systems need not be separated. However, with the deepening of economic reform, when the main body of investment is characterized by diversification, the opposition between the non-state-owned enterprise owners and the government in income distribution will gradually emerge. On the other hand, the separation of the two is the requirement of the diversification of information users. And with the mature socialist market economy and the stock company established, users of financial statements have been from a single country related departments to develop in the direction of diversification, the tax authorities is one of the users of financial statements, users of more and more important is that the Banks, the shareholders of a company, the public investors, company managers, etc., their internal requirement of accounting objective reveal in gradually increased, in order to provide useful accounting information for their decision-making.

Because the comprehensive quality of tax personnel and accounting personnel in China is generally not high, and tax work and accounting work have a high degree of professionalism, it is easy to form tax personnel familiar with the tax law but do not understand the relevant accounting knowledge; However, accountants are familiar with accounting practice but do not understand the status quo of relevant tax laws. This increases the difficulty of actual work virtually. The separation of tax accounting and financial accounting, can make our financial personnel from contradictions cross because of the tax law and accounting system was in a dilemma situation, thus leisurely, properly deal with the financial and tax accounting events, truly provide accounting information, according to the requirements of true and fair and calculate the current tax payable. Tax personnel can also concentrate on the requirements of the tax law, the use of tax accounting methods to determine the amount of tax payable by enterprises, without considering the provisions of accounting standards. Only in this way can financial accounting and tax accounting be allowed to perform their respective duties and do their best.

Because for a long time, people for tax accounting "but beg on the feasible operation", "not to complete" theory, tend to focus on specific methods of research, so far, in addition to the United States, there is no any country puts forward the theoretical framework of tax accounting, and ignore the theory construction, is bound to affect the actual work. The revenue act of the United States, introduced in 1987, is both the highest federal tax law and the theoretical guide to U.S. tax accounting. Starting from the goal of tax accounting, it elaborates the various concepts of tax accounting in a clear hierarchy. Based on the accounting method of recognizing revenue and expenses, it constructs a complete theoretical framework of tax accounting. China can refer to this bill, and combined with the actual situation of our country, improve tax legislation, strengthen the construction of tax accounting theory, and construct the theoretical framework of our tax accounting.

The United States is the country with the most perfect accounting standards in the world, which adopts the tax accounting mode of separation between tax accounting and financial accounting, but fails to better avoid accounting fraud and tax evasion. First enron, an American energy giant, exposed more than $1.2 billion in accounting fraud. Then came financial scandals at worldcom, America's second-biggest long-distance telephone company, and xerox, the world's biggest copier maker. At the same time, one of the five accounting firms, Arthur Andersen, went bankrupt because of its involvement in auditing the financial statements of enron and worldcom. It can be seen that the mode of separation of tax accounting and financial accounting cannot guarantee the authenticity and reliability of accounting information. It can only reduce the probability of false information, but cannot fundamentally eliminate false information. Therefore, if China adopts this model, tax authorities should not be complacent because this model is an advanced model introduced from developed countries, thinking that they can rest easy. Instead, they should adopt a more cautious attitude to solve new problems arising under the new model and strengthen the collection and management of tax, so as to achieve the desired effect.

Accounting profession in the United States is considered to be a promising career. Accounting personnel have higher status, higher quality and strong professional dedication. Although there are a lot of accountants in China, their overall quality is not high. This situation directly affects the provision of financial and tax information, resulting in low information quality and unreliable information. Therefore, accounting personnel can be trained before their posts or relevant theories and treatment methods of tax accounting can be added to the content of continuing education of accounting personnel, so that accounting practitioners can master relevant knowledge. Only in this way can we provide useful decision-making information for users of accounting information and relevant information about tax payment for enterprise management authorities and tax authorities.

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Assignment代写：The structure of America's balance of payments

下面为大家整理一篇优秀的assignment代写范文- The structure of America's balance of payments，供大家参考学习，这篇论文讨论了美国的国际收支结构。国际收支，是指一国或地区在一定时期内全部对外经济往来的系统的货币记录。上世纪70年代，美国的国际收支结构主要表现为经常账户的逆差和金融账户的顺差。从1992年开始，美国的经常账户逆差不断扩大。在美国对外贸易的经常账户中，占逆差比重较大的是其货物和服务贸易的进出口差额。

The term "international balance of payments" refers to the monetary records of all the foreign economic transactions of a country or region in a certain period of time. The balance of payments is the main basis for analyzing a country's balance of payments, which includes three major accounts: current account, capital account and financial account. The imbalance of a country's balance of payments is mainly manifested as the balance imbalance of autonomous transactions. When the balance is positive, it is called balance of payments surplus; otherwise, it is called balance of payments deficit.

Due to the continuous expansion of international trade deficit, after the financial crisis, the United States tried to mitigate the economic impact of the crisis from the perspective of international trade, and then transferred the risk to other countries and regions in the world. The basic way is to narrow the international trade deficit of the United States through a series of trade protectionism measures, and then improve the international competitiveness of American domestic products. Anti-dumping measures; Other non-tariff barriers.

In the 1970s, the international payment structure of the United States was mainly represented by current account deficit and financial account surplus. Since 1992, its current account deficit has been continuously expanding, from 51.614 billion us dollars to 802.636 billion us dollars in 2006. Its proportion in GDP has also been increasing year by year, once reaching about 6% of GDP. After 2006, the current account deficit of the United States has been alleviated, but it still remains at a high level. The surplus in financial accounts also gradually expanded, from $43,833 million in 1991 to $8,091.50 in 2006, a rise of more than 18 times. In the past 20 years, the capital account showed positive and negative balance with no obvious trend of growth and decline.

Foreign trade in the current account in the United States, the larger the deficit is the difference between the import and export of goods and services trade, in 1992, the import and export of goods and services is $656.094 billion and $616.883 billion respectively, import and export of the balance of $39.211 billion, by 2006, two data is $2.212023 trillion and $1.452783 trillion respectively, the difference to expand to $759.24 billion, the growth rate of 1836.29%. Notable is, its net assets yield abroad perennial surplus condition, by 2010, the United States in foreign assets investment earnings of $659.354 billion, among them, the direct investment income reached $426.038 billion, accounts for more than 64%, while other countries assets investment earnings of $488.04 billion in the United States, net investment in the current account is 171.314 billion dollars.

The financial account of foreign trade of the United States keeps a surplus all year round. Among the capital inflow projects, the direct investment of foreign assets and securities investment account for a large proportion. Before the financial crisis, the direct investment of foreign unofficial assets in the United States and securities investment account for more than 40% of the total capital inflow. The issuance of Treasury bonds, as a result of capital inflows also occupies certain proportion, in nearly a decade, official foreign asset holdings of us treasuries remained positive capital inflows, the unofficial capital holdings of U.S. Treasury bonds only outflow of $58.229 billion in 2006, other years remain capital inflows, especially the United States to issue bonds totaled $2010 in 680.531 billion, is to remove the financial crisis in 2008 when issuing $710.064 billion since the history of the second high volumes.

From the perspective of aggregate, in the past 20 years, the current account deficit of the United States accounted for a larger proportion of the total international balance of payments than the financial account surplus, resulting in its continuous foreign trade deficit.

In order to stimulate domestic consumption and investment demand, the U.S. government keeps lowering interest rates to reduce national savings and reduce the cost of corporate loans, so as to promote the rapid growth of the national economy. The decrease of savings and the increase of investment will lead to the imbalance of national income identity, which must rely on the expansion of the balance of imports and exports to make up the gap, resulting in the international balance of payments deficit. Loose monetary policy in the United States at the same time, also get a lot of money by huge fiscal deficits to expand the government to buy and the promotion of investment, especially after the Iraq war and after the 2008 financial crisis, in order to maintain the rapid growth of domestic economy, the government had to further increase the size of its fiscal deficit, and further expand its Treasury bonds and currency circulation.

Since the 1980s, the United States has made great efforts to develop high-tech industries based on information technology. As a result, the proportion of its traditional industries in GDP has been decreasing year by year and gradually declined. At the same time because of the developing countries, including China, there are a large number of cheap Labour, makes the United States will be the traditional industry, especially the labor-intensive manufacturing, the production department continuously transfer to other countries, such as automotive manufacturing, garment production and TV production, etc., in this part of the product to a serious shortage of domestic supply, most of the demand cannot be self-sufficient, only through a large number of imported shall be satisfied.

America's export controls on high-tech products date back to the cold war. After "11 incident", American government increased the export control on high-tech products, especially the export restrictions on military supplies and technologies, for the reason of protecting its national strategic interests and achieving the control of its foreign policy. Among them, as the largest trading partner and an important strategic rival of the United States, China's import of a large number of high-tech products is restricted. In the past 10 years, China's import of high-tech products from the United States has more than halved from 18.3% in 2001, resulting in the loss of a large amount of potential export revenue of the United States.

The outbreak of the financial crisis exposed the perennial maintain the balance of payments deficit of the risk accumulation condition, the result is the appeal of the dollar is falling, hinder the return rate of $, which may affect its economic growth, so after the United States in 2008, has adopted a series of measures to eliminate the trade deficit the adverse impact on the economy. In a short period of time, the value of the dollar and other measures to a certain extent, ease the pressure brought by the financial crisis, but as the world, including the euro and other currencies of the yuan's rising status, America wants to pass in the long-term financial account surplus to offset the large current account deficit method obviously doesn't work, must start from their own, through other measures to reduce the trade deficit, such as cut government deficits, higher interest rates, reduce export controls, etc., or long-term trade deficit risk brought about by the various aspects will be America's economic growth in the crucible of the road.

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英文论文写作中的BrainStorming

​对于留学生来说，每一次的英文论文写作都是BrainStorming，头脑风暴。因为当你在写作英文论文的时候，往往会大脑一片空白，不知道该写些什么。只有BrainStorming，才可以让我们去构思论文的写作，如何条理清晰地展开论述。

争取写满你的草稿纸

拿起你的笔和纸，或者打开你的电脑开始写作！任何在你脑中浮现的关键词或句子都可以添加到你的文章里。这个过程可能会让你的文章看起来有些杂乱，但它是一种收集想法和信息的有效方式，且草稿的创作过程毫无压力。

做好思路条理顺序

如果将思想投射到纸上的办法会让你的大脑一片空白，因停滞不前而产生失落感，不要担心，还有一个更加“程序化”的方法可以帮助你头脑风暴。使用图表可以帮助你快速收集各种想法，同时保证它们条理清晰。以下是两种BrainStorming常用的图表，大家了解一下：

1.Venn Diagram（维恩图）

在日常生活中并不常用的维恩图，在头脑风暴时却可以直接帮助到学生们。如果你从来没有使用维恩图进行头脑风暴，举个例子帮助你更好地理解：如果你有一篇review作业要写，是回顾的事件是讨论使用泡沫塑料的利与弊。这时，你可以在纸的左边画一个圈圈，然后标注“好处”，右边也画一个圈圈标注“坏处”，两圈圈中间交叉，交叉部分记录泡沫塑料不是特别积极也不是特别消极地影响。这样你的每一个想法都记录在案，可以帮助你进一步的展开论述，既清楚又明了。

2.Spider Diagram（蜘蛛网图）

在开始创建一个蜘蛛图的时候，同样以维恩图中的事件为例，先写下你希望文章中包含的3—5条主线。还以泡沫塑料为例，你可以先给它贴上三个标签，分别是“不可生物降解”，“廉价的产物”和“有用的材料”。当你有了这些主要的标签后，你可以从这些主题中分离出来支持它们的论点和证据，甚至还可以把你的关键话题联系在一起。最后，它的形状应该像蜘蛛网一样。

以上就是关于BrainStorming在英文论文写作中的应用，同学们不妨尝试一下，看看对自己有没有帮助。

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Paper代写：A Sociolinguistic

​本篇paper代写- A Sociolinguistic讨论了社会语言学。社会语言学研究强调语言在人际交往和社会活动中的实施方式，并不断被重新解释和定义。当人们想要表达自己的意图沟通和协商，当人们考虑如何呈现自己的别人的观点，社会语言学总是被巧妙地运用着，通常甚至连使用者都没有意识到。每个人的每一种表达都是通过与其他个人或其他群体的沟通和协商过程来实现的。每个人的身份都是通过不同社会群体的交叉和互动来实现的。本篇paper代写由51due代写平台整理，供大家参考阅读。

Introduction

Background

Sociolinguistic studies emphasize the way language is implemented in interpersonal communication and social activities and is constantly being reinterpreted and redefined. When people intend to express their intention to communicate and negotiate, when people consider how to present their own point of view to others, when their identities are revealed and how they are seen by themselves and others, when people intentionally or unconsciously express their sense of belonging or deviance toward a certain group; social linguistics in always quietly and subtly being employed, usually without even the user being aware of them. Each expression of each individual is reached through a process of communication and consultation with other individuals or other groups. Each person's identity is achieved through the crossover and interaction of different social groups.

English is a very suitable language for scientific research because of its logic, its inclusiveness, and its large and expansive vocabulary and numerous social divisions. This allows the larger English language to be divided into a large number of colorful and multicultural language varieties. Drawing on different expressions and habits from different immigrants and different social positions, the class nature and hierarchical division of English is also very easy to identify. The use of language in the media reveals different ideologies and different social groups everywhere, as well as different types of mass media. This article starts with the class and chooses the upper middle class language community for research.

Data

Frasier is a derivative work of another series Cheers, one of the most successful legends in TV series history and one of the most acclaimed television comedies of all time. The drama lasted a total of 11 seasons, broadcast time for 1993-2004 years. Tells the story of the lives of two brothers, Frasier and Niles, graduated psychiatrists from Harvard. The main scenes include family interactions, interaction with their single father, cultural activities, Frasier’s work as a radio host, his love affairs, and so on. In the plots of the show, the identity of the characters and the variety of the classes explored are diverse. As a successful sitcom with rich cultural connotation, the language of the script is highly rich and extremely dense in features. It is very suitable for linguistic studies. The data in this article will be selected from this series and will be studied in the language of the upper middle class with higher education represented by Frasier and Niles, including vocabulary, grammar, sentence structure, and more. To sum it up, Frasier is a great media representation to study social class-based American English.

Content

As a mass media product, Frasier shows the language characteristics of the upper middle class very accurately and distinctly. This article analyzes the characters use of language subordination, prestige, register, and other aspects of the lines and dialogue, and makes statistics and examples of specific language features, summarizes the language characteristics of the upper middle class in the United States, including pronunciation, vocabulary and syntax. There are some comparisons with ordinary class languages. Finally, I studied the ideology of language and the stereotypes created by this show. In sitcoms, these stereotypes can play a useful role in creating conflicts and contrasts, as well as be used to undermine and deconstruct social constructs, enhancing the comic effect.

Analysis

How is the linguistic variety represented?

Language varies with the user in terms of time, area, age, gender, social class, and level of education, leading to differences in their use according to the language situation and context. This inevitably results in the use of specific language variants. In Frasier, the manifestation of linguistic variants focuses on the classification of social-economic class as a measure.

Social dialect: Frasier tells the story of Seattle, and the Seattle dialect. However, once the regional dialect is attached with a value criterion, it can become a social dialect and forms a social marker. Frasier, as a high intellectual and psychiatrist in Seattle, has a distinctive social dialect characteristic of his language variant, forms his own distinctive language features. For example, the constant use of foreign languages and classical references in his speech, which continue to be used regardless of his audience. Frasier is almost never willing to sacrifice his use of a more prestigious language for increased levels of understanding or commonality with his lower-class speech partners.

Example: episode 1 (15:42)

Frasier (to Daphne, Martin’s physical therapist): Quelle surprise.

Example: episode 2 (14:27)

Niles (In the coffee shop to the waitress): Mille grazie.

One of the major characteristics of the language variant among upper middle class Americans is the direct use of foreign languages. Most of time it is an expression and showing their own social class and they do not usually consider the listeners’ level too much.

This reinforces the standard language myth: the standard language and elite language employed and pursued by Niles and Frasier is an ideal, often rejected and ridiculed by others and rarely perfectly understood, but has direct social effects on others’ behavior, and Standard Variables affect the prestige of various language features. Frasier and Niles strive to move their language closer to higher levels, but are often derided for doing so. It can be thus be seen that although the standard variant should grant overt prestige, non-standard variants also has covert prestige, as there is a pride in more “casual,” understandable language varieties.

Example: episode 1 (08:17)

Frasier (introducing his furniture to his father): This couch is an exact replica of the one Coco Chanel had in her Paris atelier.

…

Martin: It’s your money.

In the above example, Frasier shows a clear habit to maintain prestige in his language, such as the word “atelier.” But Martin as a representation of the lower class could response in a down to earth way and this character is convinced to be more welcomed among the audiences of this show.

Style and Register: Differences in style are mainly manifested through sentence structure, words, and phonetic transcription. In the sentence structure, the upper middle class is often willing to use some poetic language; and in the perspective of tone, the rhetoric and obvious irony are very common.

Example: episode 2 (11:44)

Frasier: Oh, glory be. Oh, happy day.

Example: episode 6 (02:20)

Frasier (after an audience did not listen to him to go to Italy): Well, then yes, Gary, you… You should get the sump pump.

Register in Frasier mainly occurs in the main characters’ use of psychological terms. Through the professional field, Frasier shows show his upper class and expertise, and thus his status and personal identity. His language mode is reflected in the difference between his radio show and his daily life. Language tenor is embodied in the relationship between characters.

What linguistic features are present?

What features are left out?

Are the features accurately represented?

What language ideologies and social stereotypes seem to underlie the representation?

Is this a positive or negative representation?

Is it accurate or inaccurate?

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Essay代写：The value orientation of the house of lords

​下面为大家整理一篇优秀的essay代写范文- The value orientation of the house of lords，供大家参考学习，这篇论文讨论了贵族院的价值定位。贵族院又称上议院，是英国议会的重要组成部分之一。作为重要的国家机构，其曾经在议会与英王的权力斗争过程中扮演过关键性的领导角色，并曾在相当漫长的一段时间内集立法、司法、行政等重要的国家权力于一身。现代的英国宪法体系下，贵族院的作用被精确地定位为对平民院的补充而非破坏，它是修正的和慎思的议院，不得挑战平民院的突出地位，它并不是平民院的简单重复者和对手。

The bourgeois revolution took place in England during the reign of Stuart. After the "glorious revolution" in 1688, the elected common people's court became the core institution of British politics. Since then, the power of the king of England was gradually weakened and became a "virtual monarch". And the power of the house of lords began to gradually transfer to the civilian court. The parliament act of 1832 removed the power of the house of lords to nominate members of the house of Commons. The parliament act of 1911 further stipulated that all financial bills passed by the house of Commons could be sent to the king of England for approval and publication even if they could not be passed by the house of lords. The house of lords could veto non-fiscal bills only twice, and the 1949 act of parliament shortened the period to one year. At this point, the financial and legislative and other major state affairs of power to the full civilian court. In respect of judicial power, The Scotland in 1689, The Scottish The Claim of Right to establish The appellate jurisdiction of civil cases, Scottish parliament in 1707, according to The act of united England and Scotland, The Scottish parliament and The power into lords of appeal case jurisdiction, from then on, emblazoned with The Supreme Court to enable The system has been in use today. In the 1870s, the British government tried several times to abolish the jurisdiction of the house of lords and set up a court of final appeal, but failed. By 1876, the jurisdiction of appeal law officially confirmed the jurisdiction of the house of lords.

Since 2003, the Blair government has been considering a series of reforms to the house of lords, including the 2005 constitutional reform act. On June 12, 2003, Blair announced that Lord ChancellorIrvine would retire and that Lord Falconer would serve as chancellor for a transitional period.

On October 1st, 2009, the Supreme Court of the United Kingdom was formally established, which abolished the judicial function of the house of lords for several centuries. At the same time, the hereditary aristocracy, as one of the traditional members of the court, was also removed from all seats in the court.

The above historical changes outline the development trajectory of the house of lords and the parliamentary politics it represents. Parliamentary politics from beginning until the end of the "glorious revolution" during this period, if the idea can be called the first house and the house of Commons is called the second chamber, then start from the middle of the nineteenth century, great changes have taken place in the relationship between the two, the former by the first house fell for the second chamber, the latter the contrary; The parliament act of 1911 fixed the changed power relationship between the two houses in a statutory form. Although the ACTS of parliament of 1832, 1911 and 1949 gradually weakened the power of the house of lords, they changed only the exercise of legislative power, and the judicial power that had lasted for centuries was not abolished.

Britain does not have a written constitutional code. The British constitution can be considered "unwritten constitution". Bagehot described the British constitution in his famous book the British constitution as follows: "the constitution of the United States was written by a conference; The British constitution has been built up over centuries. And the history of the house of lords is a reflection of that description. Through the observation of the early English legal history, it can be found that the nobles played a very important role in that period, which can be summarized as the following aspects: they were often the authors of many key and important legal documents, such as the famous magna carta and the petition of rights; They are often the advocates of major political and legal movements, which is closely related to this point. Since the magna carta, the practice of the exercise of judicial power by nobles has been preserved and developed in the course of centuries.

The aristocracy is a symbol of status and status. In terms of the traditional distinction of social status, they are above the common people and below the king. Since Britain does not have the concept of nation in the modern sense in law, only the king is the symbol of national power. Therefore, in a country with great respect for tradition, the king can arouse people's great reverence. An important function of the aristocracy, traditionally an important political institution in England, is that its very existence "calls to mind a subservient consciousness of the soul of the vulgar, the frivolous, and the petty majority, who neither appreciate nor are aware of anything else." It also prevents a kind of "pure" money domination. The important factor that makes the aristocracy produce the above functions can be summarized as a common human nature, which is the envy of wealth. Everything in terms of money - "a simple love of the gold itself" - is the standard of daily life for many ordinary people. But aristocracy, to a large extent, formed a "sense of admiration for money" to ease and even resist. In British society, because of the establishment of the aristocracy, "pure and simple" money is by no means a symbol of nobility. Money is overwhelmed by the overwhelming authority of a different spiritual force. In this case, the society has two kinds of idol worship, the first is the worship of pure money, and the other is from the noble worship spirit of the aristocratic system of worship. And once the two exist at the same time, it will certainly make people choose between them, or the competition between the two kinds of worship.

Generally speaking, the name of aristocracy almost means something hereditary, a kind of identity and a symbol of noble spirit, and it has formed a certain social style over time. The wealth of money is merely an adjunct to a man, not to the man himself, so that if people worship only the wealth of money itself, then they worship only the adjunct to the man, but if they worship nobility, then they worship the extraordinary virtue of the man.

The house of lords is a collection of elite members of society that makes it another institution of state besides the king of England that inspires a sense of reverence. At the same time, the efficiency of the house of lords is quite high compared with that of the house of Commons. Some people even claim that the house of lords only needs one night to complete the work that the house of lords takes a week to complete. Although through the long history of the wash and make today's house of lords compared to the history of the "faded" many, but it still plays an important role in the British constitution in the "honor" part. With the development of parliamentary politics, the spirit of "honor" is integrated into the blood of the British constitution and becomes an important spirit in the British constitution.

Before the "glorious revolution", the role of the civilian court was not taken seriously. With the modernization of society, the role of the civilian court was gradually taken seriously. The house of lords, on the other hand, was full of honor and power before the fall of the aristocracy. After the decline of the aristocracy, most of the functions of effectiveness were transferred to the plebeian court, while the noble house maintained its functions of honor. As an important political institution, it was always respected by the British people.

If, in the middle ages and before, there was a conflict of power between the house of lords, the house of Commons, and the king of England, the conflict was more likely to exist between the house of lords and the house of lords. Since the glorious revolution, power conflicts tend to exist between the former two. In the first period, the power of the royal family was gradually weakened in the struggle, and then transferred to itself. In the later period, the active party of this power transfer was replaced by the commoner's court, while the passive party was the noble court. That is to say, the changing history of the constitutional power of the aristocracy is not in accordance with the veneration it has received, which has become a contradiction in the spirit of the British constitution. The British have been trying to solve this contradiction with a constitutional attitude: trying to find the method they need to solve this contradiction from the function of political institutions and the history of political thoughts, instead of resorting to pure legal theories.

In any case, the crucial question at the heart of the reform is how to define the role of the house of lords in modern British politics. Take an examination of the history of many classics of law, it is not difficult to find that all the time since there is such a theory -- it thought, idea ought to be, and in fact is also a and the house of Commons in parliament coordination institution, a Commons equal institutions, and the house of Commons on behalf of the king of domestic branch the general populace role, noble lords also represents the kingdom branch; According to the conventions and principles of the British constitution, the two branches should have the same authority and power. The above theory can be understood as a "balanced" bicameral constitutional theory, that is, both houses of parliament should be "equal". To what extent is this theory feasible? I have this objection, that the house of lords and the house of Commons are of entirely different natures, and that, if given equal powers, either of them, under normal political circumstances, can prevent any legislation which it itself does not think fit. If so, much of the legislature, which is necessary for many countries, will fail because of a row between the two Chambers. Historically, with the "glorious revolution" as the boundary line, in the period before this, the house of lords was over the civilian court, and even guided the civilian court to a large extent. After that, the relationship between the two houses shifted -- the Commons was superior to the house of lords. Therefore, compared with the bicameral parliamentary political system in feudal times, what was established after the "glorious revolution" was a new type of bicameral political system. Facing this change, the specific positioning of the two houses must be re-examined. It should be said that the change of the old and new bicameral politics could be attributed to the change of the power balance between different social classes in Britain at that time. The process of modernization actually led to the change of power between the masses and the aristocracy. The former gradually mastered the dominant power of the state, while the latter gradually declined. Such a contrast is reflected in the national political system is an important carrier of the two forces - the house of lords and the house of Commons to re-examine the positioning. If the will of the people is to be maximized rather than to be followed by the aristocracy, the balance of power will inevitably swing in the direction of the Commons. However, the house of lords and the aristocracy are important symbols of the whole British culture, and completely negating their functions runs counter to the spirit of the whole constitutional convention. How to solve this paradox in reality? The parliamentary laws of 1911 and 1949 provided a way to position the house of lords as a revisionist and advisory house in the context of the dominance of the Commons. The important consideration and unique function of this position is that the house of lords, as the amendment court of the people's court, can bring less partisan opinions to the legislative process compared with the excessive party disputes involved in the proceedings of the people's court, and can have sufficient time to conduct a long investigation of the government work. In terms of the current personnel composition of the house of lords, it has a lot of professional knowledge, but these are advantages that the house of lords does not have. The house of lords can use this advantage to put forward its own unique perspective on the government work, instead of simply repeating the legislative work of the house of lords. In addition, compared with the civilian court, the court is in a relatively detached position and will not be disturbed by too many unnecessary party factors. At the same time, it does not have the problem of bearing responsibilities to the constituency, so it is extremely important to maintain the stability of the government.

In addition to legislation and the day-to-day work of government, the highest judicial power of the house of lords, which has lasted for centuries, is also an important factor in the above contradiction. Until 2005 there were two supreme courts in Britain, and although the professional and personal conduct of British judges has long been praised, the flaws of such a system are obvious. First, there are serious problems with the existence of the two supreme courts: "one committee can decide that a person has no problem with money, and the other committee can decide that he has a problem with land." Of course, the two judicial organs will not try the same case, because their respective jurisdiction is not the same, but the judicial opinions caused by legal issues of the same nature involved in the trial process may produce substantive conflicts, which is not necessarily a more beneficial approach for the unification of the judiciary of a country. Second, the judiciary committee of the house of lords is not an independent judiciary in the true sense of the word -- it is itself a constituent part of parliament, a court "hidden under the gun of parliament" in bagehot's words; Although the noble qualities of British judges are commended, the defects of this structure are still in conflict with the modern constitutional concept of judicial independence.

To sum up the above discussion, the author believes that under the modern British constitutional system, the role of the house of lords is precisely positioned as a supplement to, rather than a disruption to, the house of Commons. It is a revised and deliberative house, and must not challenge the prominent position of the house of Commons. Even the "second court" has its unique status and function. It may be a less prominent institution, but it is an institution for people to look up to, a manifestation of the spirit of reverence.

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