CCA is a contractual arrangement rather than necessarily a distinct juridical entity or fixed place of business of all the participants.

成本分摊协议是一种契约安排，而不是不同的法人实体或固定经营者都必须参与的业务。

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One considers that juridical activities should start from the pursuit of objective facts, aim at the realization of entity justice and evaluate the juridical justice via social standard.

另一种则认为在司法活动中应当以法律事实作为逻辑起点，从而追求程序公正，并以法律标准对司法活动过程和结果进行评价。

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