应急时期司法政策的现实运用及风险规控

在国家处于应急时期时,最高人民法院单独或联合出台司法政策已成为非常态社会治理的重要方式。应急时期的司法政策具有出台快速性、效力临时性、目的明确性、主体联动性和运行政治性特点,并通过“作为裁判依据”和“作为裁判背景”的方式化解社会矛盾、维护社会稳定。鉴于司法政策本身的定位不清,其对秩序的追求和紧急权行使与基本法治原则相抵牾,以及“成本—收益”理论阐释该时期政策与法律选择的非自主性,应急时期的司法政策在实现法治价值的同时也极易被不当运用,如直接将行政政策转化为司法政策,为达成维稳目标致使司法政策“运动式”运行,政策的“短期化”削弱司法公信力,以及笼统地将司法政策用作裁判依据等。针对可能风险,我们应基于法律与社会的“诉求—回应”关系,厘清特殊时期司法政策与公共政策的区别,结合教义学体系明确司法政策运用的具体要求,借助案例指引作用阐释司法政策蕴含的裁判规则,以及通过法律论证增强援引秩序价值说理的可接受性。     

寻求成文税法与判例税法的均衡

当今资本主义法系分为大陆法系（以法德为代表）和海洋法系（以英荚为代表）。大陆法系以成文法为主,而海洋法系以判例法为主。大陆法系重视“罪刑法定”,信奉“法无明文规定者不违法”。其特点在于,执法者和司法者被动地遵守立法机关制定的法律。在大陆法系中,立法者是关键要素,而执法者和司法者则被动地从属于立法者,只要有一流的法律规范,往往就会有一流的司法。不过,大陆法系过于重视成文法,而成文法又往往滞后于社会实践,于是对新出现的法律现象,执法者和司法者往往会束手无策。     

法律的悖论浅析——从法律现代性角度探究形式合理性和程序合理性

从理论的发展脉络来看,法律的现代性问题是同后现代的法学思想相伴而生的,本文通过一个法律悖论的引出,指明了法律现代性的特征--理性化,通过分析韦伯对于形式合理性和实质合理性的内涵阐释,来借鉴我国法律制度的立法和司法,制定高效率的法律体系应对来自多元复杂社会的挑战。     

政治与法律的耦合结构：党内法规的社会系统论分析

卢曼的社会系统理论展示了一幅现代社会功能分化的理论图景,对于创新认识党内法规具有重要意义。社会功能高度分化致使社会子系统“运作自成一体”,“运作上的封闭”体现了系统的自主性,而系统的不自足性又刺激了“认知上的开放”,系统间由此出现了互相激扰和信息过渡的结构耦合。党内法规一方面作为中国共产党的政党规范,属于政治系统,另一方面通过党政联合发文等规范形式使其进入到法律系统之中,由此既激扰法律系统同时又接受来自法律系统的知识反馈,实现政治系统的“运作封闭”与“认知开放”,成为政治与法律的结构耦合机制（耦合结构）,解决了执政行为的 “悖论”与“套套逻辑”。但是,在这一过程中产生了政治与法律“去界分化”的危险和法律系统向“开放系统”回归的隐忧。基于此,应当从社会系统论的认识出发,通过“党内法治”调适政治系统的“运作自成一体”,发挥宪法的结构耦合功能抵御“去界分化”趋势,并以“系统／环境”的分析路径明确“国法 党规”关系,实现党规国法的互进共生、和谐发展。     

法律认知和法律原则： 情感、效率与公平

情感、效率、公平是人们认知活动中惯常的三个进程。对应这三个进程,人们对法律的认知有一些基本的原则。这些认知互动既可能形成社会自发秩序,也可能为法学提供一个基于认知背景的分析框架,有助于法学应对实践问题。“公平主导”的一个简单回答是,面对不同场合,情感、效率、公平三种进程被激活的程度不同。大体上,家庭场合激活情感,工程场合激活效率,市场和法律则更激活公平。在实践中,公平主导的法律原则由于比较接近主流社会认知,所以法律规范在社会中往往可能“自执行”,无需全靠外界监督或者激励。公平原则也有其自身的局限。虽然规范和原则很重要,是社会秩序的母体。但是,公平原则并不能解决所有问题。缺乏制度上的法治,光靠情理法是不足的。所以现代社会形成了规则化解决纠纷的机制,这就是二阶意义上的法律。关键词认知科学公平原则情感原则效率原则社会自发秩序认知科学对法律研究有何意义？认知科学能从哪些角度解读法律？本文的撰写目的是： 基于大脑认知三种进程的研究,提出法律认知过程的三原则,并结合我国的立法和司法实践对公平原则的具体应用状况,对其加以检验。本文第一部分基于现有的认知科学成果,把人脑的认知进程分为“情感脑”“效率脑”和“公平脑”三种;第二部分介绍法律认知的“情感原则”“效率原则”和“公平原则”,并结合我国立法和司法实务,分析法律认知三原则的具体运行状况;第三部分借助实证分析,验证公平原则是我国法律实践中法律认知的主导性原则;第四部分则是针对第三部分实证分析结论的进一步解释,说明公平原则缘何能够成为主导性原则;第五部分作为本文结论,讨论法律认知原则可能的实践意义及其运用限度。     

透过“司法中心主义”看普通法的精神

庞德在其《普通法的精神》中,曾说过这样一句结论性的话：“综观法的历史,我们可以发现,凡是强权主义盛极一时的时候,法律总是处于低谷,法是在司法实践中得到生存和发展的。”他通过强调法律与权力的二律背反,否定了主权者的立法活动对于法律的决定意义,认为司法实践和司法活动才是法律的真正活水源头,这篇文章,将立足于普通法的这一特征,去探求掩藏在”司法中心主义”背后的法律精神。     

论高校“办学自主权”的 双面法治逻辑及统合

国内对高校“办学自主权”的释义颇多,法学视角而言就存在“国家行政权”与“社团自治 权”性质之争,但这类释义过分强调了对立而忽视了统一。本质上两者都是在处理与政府的关系,表 现为“外部分权”与“内部治理”的双面逻辑。外部高校基于法律授权而分享教育管理权,能为高校不 依附于政府行使权力提供法律保障;内部高校基于学术自由而类似于“私主体”,借鉴私法人格技术, 能为高校按照学术逻辑的特色治理架起理论桥梁。而高校章程能成为两者统合的优选通道,但必须 明确它的实施途径与违法后果以促进落实。如此,就为高校“办学自主权”提供了一个符合大学逻辑 的法学释义,从而优化高校的权力环境、形成特色办学、满足人的全面发展。     

“卡迪”模式与刑事公正司法的实现

从“有法必依”到“公正司法”喻示着一种刑事司法观的应然转变：　放松了司法者对法律文本本身严格服从的要求,更加强调文本之外的个案公正、合情理等实质合理性依据。这对破解当下具有普遍性的法条主义裁判思维,无疑是一种很好的政策支持和启发。按照罪刑法定原则本意进行合乎逻辑的推演,绝不能推导出“法有明文规定即可定罪处罚”的结论。韦伯关于中国古代司法系“卡迪”模式（即“非理性”）的论断具有一定的事实依据及合理性,这种卡迪模式对实质公正的追求具有目的正当性,不宜将此简单视为“恣意司法”的代名词,其中体现的能动性判断具有司法出罪维度的意义。在目前刑法体系下,法的公正价值与法的安定性并不存在冲突,出罪的理论依据与规范依据完全可以得到恰当融合,但在法适用中需要缓和法的命令性要求。恰当的说理论证是嫁接法的安定性与个案公正的纽带,该过程实际上是将合情理、合目的等价值考量揉入刑法文本的理解、适用及说理论证过程当中。     

上市公司会计信息披露的真实性与虚假陈述研究

“客观真实”是一种哲学智慧,是司法实践追求的理想目标;而“法律真实”代表了一种典型的法律家思维,是一种经验智慧,是司法实践追求的现实目标。会计活动和司法活动有许多相似之处,判断会计信息真实性的现实标准只能是法律真实,而不是客观真实,会计标准是衡量法律真实的直接依据。会计信息虚假陈述一般包括虚假记载、误导性陈述、重大遗漏和不正当披露四种形式,它们都是建立在对会计信息“重大事件”判断的基础之上的。     

回到“定分”经济学： 法律经济学对科斯定理的误读与澄清

科斯定理面世至今,不管是在经济学界还是法学界,均存在对该定理的诸多理论误读。从科斯一以贯之的理论逻辑出发,基于一般化的交易成本概念和比较制度分析进路,科斯定理的重点是科斯第二定理（或科斯定律）,即一种“经济的法律分析”。但基于新古典经济学的最优化思维,波斯纳错将科斯第一定理视作科斯定理的核心和重点,不仅将该定理内在的财富最大化视为法律（包括立法和司法）的应然目标,也将最优化模型视为法学研究的基本方法。这是一种将法律视为新古典经济学最优理论之新殖民地的“法律的经济分析”。该理论不仅与科斯经济学背道而驰,还导致了国内法学界在科斯定理上的误判和误用。基于此,我们应该回归科斯所提倡的一种基于比较制度分析的定分经济学。     

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 development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

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.     

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.     

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...     

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.     

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:1 Submissions must be original