裂变营销属性：电商平台的创新、违法与传销犯罪

在“流量经济”与“用户思维”加持下，传销形态已发生异变。对于裂变营销属性的认定，应当通过非法传销的实质解读，提炼出传销的元模型，将具有非法传销外观的营销创新予以剥离，形成“拉人头+团队计酬”以及“收取入门费+团队计酬”的二元类型。同时，借助缓和的违法一元论，透视裂变营销中传销违法向传销犯罪的转化逻辑，明确二者之间“质”与“量”的区别。当本罪与诈骗犯罪或集资犯罪发生竞合时，应当充分发挥想象竞合的“明示机能”实现全面评价，并择重处罚。     

对涉嫌传销保险专业中介机构的监管建议

近期，个别保险专业中介机构涉嫌以传销营销模式开展业务，给保险市场带来巨大风险隐患，遏制这类严重违法违规行为是保险监管部门一项极为紧迫和重要的监管任务，保监会连续下发多个文件，要求对个别保险专业中介机构涉嫌以传销营销模式开展业务等严重违法违规行为进行严厉打击。     

论组织、领导传销罪

2009年2月28日全国人民代表大会常务委员会第七次会议通过了《中华人民共和国刑法修正案（七）》,将组织领导传销行为的犯罪作为一个新增的条款写进了刑法第二百二十四条,这是十分必要的。这样以来扭转了长期以来将传销犯罪以非法经营罪定罪处罚的尴尬局面,不仅解决了传销行为的定罪问题,而且明确了该罪定罪量刑的标准,从而解决了一直困扰司法实践的很多问题。     

直销和传销两种营销方式的比较分析

长期以来，在直销和传销的区别问题上一直缺少深度研究和动态研究，主流的经济理论研究工作总把它当成一个感性的学术区域而极少光顾，本文将针对直销与传销两种营销方式的不同擞深度探讨。     

颇受争议的“云在指尖”

当下,很多人的微信朋友圈被一个名为"云在指尖"的网络运营商刷屏了。有人认为它仅仅是一个普通的微商,通过周边的亲朋好友来赚钱,还有人认为它类似于大家熟知的"传销"。那么"云在指尖"到底怎样运营,它是不是像其他人说的那么好,能够带领他们发家致富,还是违法的"伪传销"?本文将深入介绍"云在指尖"的运营模式,并与微商、传销作深入对比,揭开它神秘的面纱。     

对组织、领导传销活动罪的立法建议

传销始于美国,流行于世界各国,作为一种新型的经营模式的同时其本身存在很多问题.传销进入我国后,同样严重危害到我国经济的健康发展和社会秩序的稳定.对于传销,我国的政策由包客到限制再到严厉打击.2009年2月28日,十一届全国人大常委会第七次会议审议通过了《中华人民共和国刑法修正案(七)》,增设了“组织、领导传销活动罪”,成为我国传销立法的一个里程碑.本文对《刑法修正案(七)》中“组织、领导传销活动罪”的立法完善问题进行了分析.     

对刑法中违法所得的理解及研究意义

我国《刑法》第六十四条规定：“犯罪分子违法所得的一切财物，应当予以追缴或责令退赔；对被害人的合法财产，应当及时返还；违禁品和供犯罪所用的本人财物，应当予以没收。没收的财物和罚金，一律上缴国库……”。对于什么是违法所得，现行法律、法规及司法解释都没有作出明确规定，法学理论界各持己见，没有统一认识，目前理论界对违法所得的观念主要有犯罪所得说、一般违法所得说（非犯罪所得说）、犯罪所得和行政违法说、非法所得说、违法犯罪所得说等。     

大学生参与传销的心理分析及应对策略

当前一些大学生参与传销活动的事件屡有发生,这与他们涉世未深、就业压力大、受扭曲的成功观和价值观影响等心理因素有关。高校领导和各教育部门对此应高度重视,加强教育和管理,逐渐杜绝大学生参与传销活动的行为。     

编者的话

<正>中国直销业望穿秋水的“直销法”立法,终于“十月临盆”。《直销管理条例》和《禁止传销条例》这两部构成直销法核心的管理条例出台,意味着中国直销市场从此步入法治时代。上世纪90年代中期,我国刚刚起步的直销市场发展迅速,如雨后春笋。但好景不长,中国还未尝到直销的甜头,倒先吃尽了非法传销的苦头、震惊全国的非法传销大案迭出,让中国领教了此种“经济邪教”的邪乎。     

会计违法与会计犯罪的界定

会计违法与会计犯罪虽然都是经济犯罪的一个重要组成部分，但却是两个既有联系又有区别的概念。会计违法是指会计人员违反有关经济法规的行为；会计犯罪则是会计人员在经济活动中利用工作职务之便，为谋取非法经济利益，直接或间接地实施侵害社会经济关系和经济秩序，触犯国家刑律而应当受到处罚的行为。会计违法是会计犯罪的构成前提。只有在会计违法达到一定的“量”或超过规定界限时，才构成会计犯罪。也就是说，会计犯罪一定是会计违法，但是，会计违法却不一定是会计犯罪。     

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.     

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...     

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...     

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...     

The case for management history

This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory.     

Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.     

The life and career of John Spence Ogilvy (1805-71), the first chartered accountant to emigrate to Australia

So far as the available evidence allows, this paper examines the life and career of John Spence Ogilvy, foundation member of the Society of Accountants in Edinburgh in 1854, who emigrated to Melbourne in 1856, but did not play a part in the development of an organized accounting profession in Australia. The paper also attempts to explain the gap of thirty-two years between the formation of the first accounting bodies in Edinburgh and Melbourne.     

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,auditin...