依法而治 meaning in English

rule by law

All government should be government under the law and by the law .
凡政府都该是在法律之下，依法而治的政府。
This paper . firstly , analyses the present situation and objective correlative and harm of the inauthenticity of accounting information through real datum and cases . secondly , based the formation motivation and mechanism in principle , the paper indicates the insufficiency about property rights structure , corporate governance structure , control , punishment and theirs influence on the quality of accounting information . finally , drawing experience and lessons from some developed countries , it makes point that includes institutional innovation of property rights and corporate governance , ruling by law , enforcing fidelity with education
首先，本文通过客观的数据与现实的案例，对会计信息失真的现状、具体表现及其危害性进行分析；其次，从理论上研究其形成的动因和机制，并据此说明有关上市公司产权结构、治理结构、监督机制、惩罚机制等几个方面的缺陷与不足及其对会计信息质量的影响；最后，在借鉴美国、日本、德国等经济发达国家的经验教训的基础上，相应地提出了产权结构制度创新、治理结构制度创新、完善社会机制系统、依法而治及加强诚信教育等治理对策。