value judgment system

The judgment standard system on causality of environment tort is the legal integration of fact and value judgment, which consists of various complicated factors.

环境侵权因果关系判断标准是事实与价值判断的法律整合，其中所涵盖的各种复杂要素，使这一标准在立法和司法层面的操作变得日益困难。

In view of this situation, common law and civil law have adopted the different regulations method which is based on the different value judgment and the legal logic system.

针对这种情形，英美法系和大陆法系基于不同的价值判断和法律逻辑体系采取了不同的规制方法。

Under the complicated, uncertain and varying financial circumstances, especially the New accounting Standards System, the accounting professional judgment displays its value.

在复杂、不确定以及变化的经济环境下，特别是在新会计准则体系下，会计职业判断越显其存在的价值。