简论我国公民基本权利救济规范体系的完善

我国现行的公民基本权利救济规范体系仍然存在很大缺陷,完善我国公民基本权利救济规范体系是实现权利的本质内涵的需要;是满足国家正当性存在并实现其存在价值的需要;是履行国际人权公约义务的需要。完善我国公民基本权利救济规范体系需要：在宪法中增加规定权利救济请求权,将其确立为公民的一项基本权利;健全有关公民基本权利救济的普通法律体系,全面落实宪法对公民基本权利的保护;在宪法中增加对私人间普通法律未提供救济的公民基本权利纠纷的救济规定;完善宪法监督制度,发挥全国人大及其常委会监督宪法实施的应有作用;在宪法中确立基本权利的法律限制的界限和原则,以此来减少全国人大制定的法律所存在的对公民基本权利侵害的可能性。     

国家认同的宪法构建：实现机制与实施路径

国家认同的构建过程是国家通过一定的制度安排来有效整合其国民的过程,宪法在此意义上成为国家认同构建的一大重要制度资源和载体。基于理解国家的不同方式,国家认同可以分为制度认同和文化认同两种。相应地,国家认同的宪法实现机制主要体现为"权利—权力"机制、义务机制、叙事机制和象征机制四类,我国宪法中的序言、公民基本权利和义务、国家机构以及国家标志这四大部分构成了上述机制。在终极意义上,国家认同的宪法实施是一种以宪法总纲中的"社会主义核心价值观条款"为中枢、以中华人民共和国为总体认同对象、以社会主义认同和统一多民族国家认同为二元的实施模式,其核心在于形成对于"中国特色社会主义"的制度认同,并在现代政治框架内打造出一种"厚宪法爱国主义"。     

论宪法中的公民义务之存在必要性及其内容

笔者先从社会契约论、权利义务平衡论、国家的构成要素理论中找寻公民义务的产生、变动及核心。接着从权利亦有膨胀性、宪法中的公民义务最终也服务于保障公民权利以及在制定修改程序的最严格和效力最高的宪法中设定公民义务以为下位法演绎公民义务限定范围标准三方面讨论了宪法中公民义务的存在必要。而后又提出一国宪法应当以公民服从国家对内最高的主权、养护领土范围内的资源、致力军队建设以保护国家安全这三大类义务为母体根据自身国情来设定该国具根本性基础性的公民义务。     

创业者权益自我保护

创业者保护自己的合法权益不受侵犯是目前人们讨论的一个热门话题。依法纳税是公民应尽的义务，保护个人利益或财产不受侵犯也是宪法的基本原则。现在的关键问题是很多纳税人不知道自己到底拥有哪些基本权利，应该享有什么样的服务，纳税人与政府相关部门相比，其弱势地位的特征还十分明显，本期谈谈纳税人基本权利及如何运用好这些权利保护好自身利益的问题。     

公民劳动权的基本内容及法律保护

劳动权是我国公民的一项基本权利。所谓劳动权,又称工作权,是指具有劳动能力的公民支配自己劳动力,并要求国家或社会为其提供劳动机会和劳动保护的权利。我国《宪法》第42条规定:“中华人民共和国公民有劳动的权利和义务。国家通过各种途径,创造劳动就业条件,加强劳动保护,改善劳动条件,并在发展生产的基础上,提高劳动报酬和福利待遇。”1997年我国政府签署了《经济、社会和文化权利国际公约》和《公民权利和政治权利公约》,公民劳动权是国际人权的重要内容之一。一、公民劳动权的基本内容劳动权作为我国公民的一项基本权利,在《宪法》、《…     

浅析基本权利国家取向的理论基础及其变迁

传统的宪法基本理论认为宪法只具有国家取向,宪法只是用来调整国家与人民的关系。这种看法是基于传统的国家社会二元划分以及公私法的严格区分,但是随着时代的发展,出现了国家社会化和社会国家化以及公法私法化和私法公法化的趋势,逐渐产生了基本权利对第三人的效力理论。本文主要是对于基本权利第三人效力理论的产生进行理论基础上的前提分析,通过分析论述基本权利第三人效力理论的内在合理性。     

浅析被追诉人的财产权利保护

长期以来,如何保障刑事诉讼中犯罪嫌疑人、被告人(即被追诉人)的生命权、自由权受到广泛的关注和研究,而同样作为公民基本权利之一的财产权之保护受到的关注较少.在刑事诉讼中,公民的生命、自由理应先于财产权被赋予更多的关注与保护.但随着社会的发展和刑事诉讼的不断完善,如何更有效地保障被追诉人的财产权应当予以重视.     

基本权利第三人效力的范畴与本质

基本权利第三人效力,也被称为水平效力、私人效力、基本权利在私法或私人法律关系中的效力等。第三人效力是指,基本权利能否以及在何种程度上可以对诉讼当事人之间的民事实体法律关系产生影响。实践中,公私二元划分是第三人效力探讨的基础;基本权利客观法属性是第三人效力的规范范畴;基本权利人类图像与自由权的多重面向是第三人效力的价值范畴;基本权利保护义务是第三人效力的义务范畴;基本权利取向解释是第三人效力的方法范畴。第三人效力具有体系正义、规范正义和个案正义的诉求,本质上是涵盖不同范畴的结构性效力。提出第三人效力的目的在于国家通过干预社会和消解社会不公正,为私人主体创造秩序和自由。     

防范系统性金融风险的审计视角

防范系统性金融风险在任何国家都是重中之重的任务。本文对系统性金融风险发生的起因和传导机制进行了介绍,重点从宏观调控、资产泡沫、金融监管、国际收支以及政府债务等方面分析了我国存在的系统性金融风险隐患。金融危机的发生和蔓延值得各国最高审计机关反思,作为国家治理重要组成部分的审计机关要在防范系统性金融风险方面更好地发挥免疫系统功能,就应从宏观和系统的角度重新定位审计工作的方向和着力点,在审计理念、监督视野、审计内容以及技术方法等方面做出调整或变革。     

国家象征和标志的宪法学阐释：以国家认同为中心

宪法第四章国旗、国歌、国徽、首都是我国宪法文本的重要组成部分,应当将其纳入宪法学规范阐释的视野,对宪法第四章与宪法其他规范条款无关的错误认识祛魅。宪法作为国旗、国歌、国徽、首都的终极规范性来源,也就意味着国旗、国歌、国徽、首都不再仅是以图案、词谱和地理位置象征和标志国家,而是意味着效力上的根本性和内涵上的规范性。从"国家标志"和"国家象征"的语词和功能出发,"国家象征和标志"应当成为宪法学上的规范概念与基本范畴。国家认同是国家象征和标志与宪法的重要链接点。一方面,国家象征和标志通过宪法上的文化国家观念和政治国家观念塑造国家认同;另一方面,"社会平等的自由观"作为国家象征和标志塑造国家认同的"深层结构",是宪法上以人民民主和基本权利为中心塑造国家认同的结构耦合。在理解了宪法上国家象征和标志的规范内涵的基础上,全国人大及其常委会应当以宪法为根本指针,从全面保障国家象征和标志的宪制地位、强化国家象征和标志的专门监管保护两个层面完善国家象征和标志的立法,把落实国家认同作为宪法赋予部门法的重要任务,实现整体法秩序的统一。     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

Pricing Dynamic Insurance Risks Using the Principle of Equivalent Utility

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.     

International harmonization of Japanese accounting standards

Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.     

Commodity financialization and sector ETFs: Evidence from crude oil futures

We investigate the diversification benefits of energy assets in the setting of commodity financialization using data on crude oil futures and Sector ETFs (SPDRs). Correlations between commodities and financial assets increased during the post-Commodity Futures Modernization Act (CFMA)/commodity bull cycle period, resulting in lower benefits of diversification. However, we find that conditional correlations between crude oil futures and sector ETFs meaningfully increased only since the 2008–09 financial crisis. The results therefore suggest that the financial crisis, rather than CFMA regulation, explains changes in the diversification benefits of commodities. Moreover, we find that oil futures returns are less correlated with SPDRs than with the S&P index. Thus, energy futures, and crude oil in particular, offer the potential for diversification benefits in sector-style investing.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...