论刑法立法解释的概念

刑法解释根据其解释的效力不同,分为立法解释、司法解释和学理解释.自97刑法颁布以来,我国已出台了9部立法解释,这些解释对刑事司法实践发挥了重要的作用.然而,学术界对刑法立法解释的诸多问题还存在较大争议,本文试在总结相关争议的基础上,分析刑法立法解释的概念,以期对刑法立法解释有更全面的认识.     

试论我国见危不救罪的设立

见危不救在许多国家已通过立法的形式加以明文规定,但在我国仍然是一个备受争议,值得研究的问题。笔者正是从弥补刑法法益保护的漏洞,完善刑事立法的角度展开论述的。正文通过对见危不救罪设立的必要性和可行性的论述,同时对我国古代和外国立法的借鉴,提出了设立我国见危不救罪的理论。     

数据信用的法益属性及刑法保护模式

以刷单炒信为代表的新型违法行为严重侵害他人的数据信用,需要刑法介入规制。我国《民法典》将数据信用纳入名誉权范畴,相应地,可将数据信用犯罪侵犯的刑法法益归结为名誉法益。现行《刑法》之下,侵犯企业数据信用行为不能定性为破坏生产经营罪,侵犯个人数据信用行为则无对应的规制罪名。鉴于此,有必要通过立法加以规范。不宜单独设立妨害业务罪等罪名,而应着眼于法益的共通性,通过修订《刑法》第221条、第246条的构成要件实现规制目标。     

我国老年人犯罪刑法规制的历史嬗变及其对刑事立法的启示

随着当前社会政治、经济、文化及科技等方面的发展,世界各发达国家以及部分发展中国家都面临着人口老龄化的问题,与之相适应,老年人犯罪也越来越受到社会各界的普遍关注。本文阐述了老年人犯罪的概念及研究意义,探讨了我国老年人犯罪刑法规制的历史嬗变,并分析了其对我国刑事立法的启示。即刑事立法应当宽缓、谦抑、人道,注重与我国传统道德文化的有机融合,以增强社会公众的刑法认同感,树立法律的权威与尊严。     

中国证券犯罪的立法完善与司法对策

从犯罪学和刑法学相结合的视角对证券犯罪的成因及立法完善、司法对策等方面进行研究得知,证券犯罪的原因主要有投资者的过度投机心理、证券市场诚实信用缺失、证券监管机构监管缺失以及法律规定不具体、缺乏对应与衔接、司法机关查处与打击不力等。因此,在立法上应加强刑事立法和司法解释,增设短线交易罪、欺诈客户罪、非法承销证券罪;在司法上则应坚持严而不厉的惩治原则,加强执法监督与管理,设立内部举报人制度,加大对单位犯罪的打击力度等。     

刑法对互联网平台垄断行为的介入及其边界——兼论新《反垄断法》中刑事责任条款设置的正当性

平台经济所具有的跨界竞争、多边竞争、数据竞争、算法竞争等不同于传统市场竞争方式的全新竞争特性，使以反垄断法为基础的市场竞争法治面临严峻挑战。严重法益侵害性、法秩序统一原理和刑事治理现代化分别从实质、理论和治理层面建构了刑法介入互联网平台垄断行为的内在逻辑。互联网平台反垄断不在于要不要刑法规制，而在于如何刑法规制，科学厘定刑法介入边界问题。互联网平台反垄断的刑法边界应以法益侵害理论为中心，围绕“功能性边界”“内容性边界”“范围性边界”进行体系化建构，形成“三位一体”的动态边界构造体系，即通过主体间视域融合在类型化的刑法边界构造体系中发现而不是发明刑法边界，创设而不是创造刑法边界。     

证券犯罪刑事追究探析

从证券犯罪的发展态势看,采取"严厉"的刑事政策非常必要."严厉"主要体现在三个层面:扩大证券犯罪范围,严密刑事法网;修改证券犯罪的刑罚配置,强化刑罚的严厉性;刑法干预应及时与确定,严格执法力度.     

论我国金融刑事立法体系的完善

近期《刑法修正案(六)》的通过,再一次体现了我国金融刑事立法不断完善的过程,从金融犯罪刑事立法的进程和与国外金融立法模式的比较,我国金融立法中金融刑事立法和附属刑事法律条款在司法实践中还存在着许多问题,因此,思考我国金融立法模式如何更为有效地适应未来金融业的快速发展,探讨完善遏制金融犯罪的立法和司法体系的途径,对我国金融业的健康发展具有重要意义。     

涉税犯罪的刑事立法完善

我国1997年《刑法》为了适应涉税犯罪的形势,设置了"危害税收征管罪"一节,具体细化了一些涉税个罪的构成条件,但此次涉税犯罪的立法过于粗糙,缺乏前瞻性与现实性的结合,特别是"税款 发票"的规范模式存在着过分强调对犯罪结果的规制等缺陷。对此,本文针对涉税犯罪刑事立法的缺陷,提出对涉税个罪的完善建议,以期有针对性地解决司法实践中存在的疑难问题。     

刍议证券犯罪的界定

我国证券市场开放后，证券违法犯罪日益严重，证券犯罪就成了刑法的一个新的研究课题。对证券犯罪概念的正确把握是研究证券犯罪的前提，对我国现有证券违法犯罪立法状况的分析则是研究证券犯罪的基础。所谓证券犯罪，是指有关个人与单位，违反证券法规的规定从事证券的发行、交易、管理或其他相关活动，严重破坏证券市场的正常管理秩序，应受刑法处罚的行为。而从我国证券违法犯罪立法状况看，对证券犯罪的界定是不明确的。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…