Profit And Loss Offset Rules Study

The paper redefines the concept of the Break-Even Rule of Profit and Loss, and then it systematically studies the legal characteristic, legal regulation, the theory basis, the constitutive requirement and the using of the rule. 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 study of the generalization about Break-Even Rule of Profit and Loss. It mainly discusses the concept, legal characteristic, legal regulation, and the theory basis of the rule and the relation between it and other relative rules. After talking about the concept, legal characteristic of the rule, this chapter makes people clearly get the knowledge of the rule by comparatively analyzing the difference among the Rule of Mitigation of Damage, the Rule of Negligence Set-Off and the Break-Even Rule of Profit and Loss.Chapter two 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 contracture order. These elements include three parts. First, debt of the damage compensate is tenable, which is the precondition of the rule. Second, compensation oblige 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 paragraph, 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 the theory of Law intention.Chapter three is the using of the rule. In this chapter, it mainly talks about the applicable scope, the computational method and the using limit of the rule. There are two viewpoints in the academic circle which are that the rule is suitable for violation damage compensation and the rule is suitable for all kinds of damage compensation. The writer holds that the rule is suitable for all kinds of damage compensation. About the rule's computational method, this article has mainly enumerated five situations. Finally, this chapter talks about the limiting case of using the rule from objective damage compensation and subjective damage compensation.Chapter four is about the legislating advice of the rule. According to the study above, the paper presents some legislation suggestions that the rule should be fixed formally in the future civil code of our country.