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1.
在票据日益被广泛使用的同时,丧失票据的问题大量存在,而作为我国的丧失票据救济制度--公示催告,在公示催告期转让票据的效力、申请人的范围、公示催告期间的长短、公告的方法、票据到期后的提存等方面还存在一定的缺陷,亟待改进。  相似文献   

2.
于晓宁 《新金融》2001,(3):32-33
根据我国《票据法》和《民事诉讼法》的有关规定,票据权利人丧失票据后,可以通过挂失止付、公示催告、普通诉讼等救济措施行使票据权利。一个有效的完全票据丧失后,其权利人就可以采用这些救济措施恢复权利。但如果是空白票据丧失后,其权利人能否申请公示催告,则是一个在理论上和实践上都有颇多争议的问题,本试就此作一探讨。  相似文献   

3.
票据丧失后适用公示催告是票据救济的重要途径之一.由于我国相关法规对《票据法》涉及的公示催告制度规定不够完善,致使票据遗失后,失票人极少通过公示催告程序补救票据权利.应当尽快从救济制度、申请主体、适用对象、公告以及除权判决的效力等立法层面完善我国票据公示催告制度.  相似文献   

4.
我国票据丧失补救的立法模式是以《民事诉讼法》为主,《票据法》只在第15条规定,可以在票据丧失后,依法向法院申请公示催告,或者向法院提起诉讼。目前,我国实际生活中大致存在着三种票据丧失的补救途径:作废声明、挂失止付和公示催告。  相似文献   

5.
公示催告是票据丧失后失票人保全其合法权利的重要补救措施,既是一种法律程序,也是一种法律制度。但是,近年来,不法分子利用公示催告的机制漏洞,伪报公示催告实施欺诈的案件不断增多,给善意持票人造成了损失,扰乱了票据流通秩序。  相似文献   

6.
1991年4月9日起施行的《中华人民共和国民事诉讼法》(以下简称民诉法)以及1996年1月1日起施行的《中华人民共和国票据法》(以下简称票据法)明确规定了票据的公示催告程序。然而在实务操作中,由于公示催告门槛过低、商家信誉重视程度不高、法律规定不清等原因,出现了一些伪报票据丧失、因公示催告而产生纠纷等情况。我国现行公示催告程序中存在一些实务上的缺陷。  相似文献   

7.
票据丧失引起票据救济,不同的救济途径对票据本身有不同的要求,当丧失的票据符合多种救济适用条件时,为提高效率和避免可能发生的风险,失票人应采用组合救济的途径进行。组合救济可采用挂失止付和公示催告组合、挂失止付和普通诉讼组合、公示催告和普通诉讼组合等办法。  相似文献   

8.
银行汇票代理付款人与公示催告   总被引:2,自引:0,他引:2  
未记载代理付款的银行汇票,代理付款人不确定,法院无法将公示催告的止付通知送达代理付款行,代理付款行在不知情的情况下,可能兑付法院已通知止付的汇票,本文为银行提出现行法律规定下解决冲突的方法,并提出立法上的解决方案,同时,也附带解决了所有的善意受让人可能受让已公告票据的问题。  相似文献   

9.
李伟群 《上海金融》2007,(10):73-75
票据因遗失、灭失等发生票据事故失去票据的时候,失票人就无法行使其票据权利,其利益也自然受损。为使失票人免遭利益损失,我国《票据法》规定了挂失止付、公示催告以及请求付款诉讼三种补救措施。可是,从英美法体系中移植到我国票据法中的请求付款诉讼这一制度却在我国并没能发挥应有的作用,对此问题,本文从中、英、美不同的法律规定出发,探究原因,积极开展讨论。  相似文献   

10.
郝素英  罗爱华 《理财》2001,(11):15-15
我国《票据法》、《票据管理实施办法》、《支付结算办法》以及中国人民银行,对票据丧失后的补救途径均有明确规定,大致有3种补救方法,即挂失止付、公示催告、提起诉讼。每一种方法,都有不同的条件限制,要求当事人适情选择,充分保护自己的权利。一、向付款人挂失止付票据丧失后,持票人首要的选择是向付款银行申请挂失止付,以冻结票据项下的款项,但并非所有的票据都可挂失止付。《票据法》规定:“票据丧失,失票人可以及时通知票据的付款人挂失止付,但是未记载付款人或者无法确定付款人及其代理付款人的除外;收到挂失止付通知的…  相似文献   

11.
This article explores the legal controversy over the limits of the Internal Revenue Service's (IRS) power to summons documents in an investigation of corporate income tax liability. The controversy focuses upon IRS access to an independent auditor's tax accrual workpapers. Required by federal securities laws, these workpapers record the accountant's predictions of the likelihood of successful IRS challenges to aggressive corporate tax positions. Routine IRS access to the tax accrual workpapers would stifle management's candid disclosure of questionable tax positions to the auditors. This article defines the limits of an auditor's work-product privilege premised on the social need for full disclosure of a company's contingent tax liabilities to assure the setting aside of adequate reserves to cover those contingencies. While the privilege should serve to protect those investing in American businesses, its primary purpose is to maintain a public trust in the integrity of certified financial statements.  相似文献   

12.
This paper empirically assesses the directly contribution of financial development to poverty reduction in 67 low- and middle-income countries over the period 1986–2012. The main goal of the paper is to identify and quantify the channels through which financial development affects poverty. The results obtained suggest the important contribution of financial development to the reduction of poverty, and this, independently of the econometric techniques used. On the other hand, instability related to the financial development would penalize the poor population and would annihilate the positive effects of financial development. The final battery of tests is motivated by the issues of overidentification and weak instruments in system-GMM estimator. The results show the validity of the exclusion restrictions and the absence of instrument proliferation. Also, they may call into question the pro-poor public investment policy in low- and middle-income countries.  相似文献   

13.
公共领域治理中出现的多中心治理体制否认了政府作为单中心治理者的合理性,印讧了公共产品供给主体多元化理论的正当性.在农村公共产品供给上实现多主体、多渠道和多方式共存的供给模式是解决我国农村公共产品供给短缺的有效途径.通过对BOT模式的特征和民营BOT模式在我国农村公共产品供给中的优势分析表明:完善我国农村公共产品供给状况的关键在于加强相关制度设计,充分发挥民营BOT在我国农村公共产品供给中的强大作用.  相似文献   

14.
This paper uses institutional and elite theories to interpret research interviews concerned with public sector governance in the Sultanate of Brunei Darussalam over the period 1998–2005. Despite the suggestion from international agencies (such as the WTO and the IMF) to improve governance in the public sector, the recent governance reform in the post-royal dynasty crisis period in Brunei is overtly displayed and covertly ignored by the main actors. The results show that public governance is not well developed. Using elite and institutional theories it is understood that the royal family played a dominant role in legitimizing their absolute power (using elites) over governance in public sector organizations.  相似文献   

15.
This article draws attention to some of the effects of new public management on questions of ethics. It does not argue that there was some past golden period when all was right in the context of public sector management but that it is important to consider how moral standards were appreciated and applied in official work in a previous period, how difficulties arose, what they were and how they were resolved. In the contemporary context it is important to understand what difficulties are currently arising, to ensure that the ethical dimensions of public sector work today are appreciated, and to suggest that new approaches should be considered if previous provisions are no longer adequate or practicable.  相似文献   

16.
There have been many papers admonishing accounting researchers to abandon traditional approaches to research and to embrace a particular social theory or philosophy, such as those of Braverman, Foucault or Habermas. Few empirical studies, however followed this advice. This paper employs Habermas' theory of communicative action and, more specifically, his notion of the four validity claims implicit in any speech act in an empirical analysis of the financial reporting and auditing of the Canadian Commercial Bank. Any speech act involves a double structure of speech which combines the communication of propositional content with that of interpersonal relations. Consequently, any analysis of financial reporting and auditing must necessarily involve the double structure of speech and, therefore, the perspective of the four validity claims: comprehensibility, truth, truthfulness and rightness. This paper provides an analysis of financial reporting and auditing of the Canadian Commercial Bank. It shows that the four validity claims were violated. This analysis of one case is then used to make observations about public accounting in general.  相似文献   

17.
The length of time it takes an IPO firm to go public (called ‘waiting period’) reflects multiple layers of scrutiny from underwriters, auditors, venture capitalists, institutional investors, and regulators. Accordingly, we show that the waiting period is a good barometer of ex ante uncertainty about future cash flows and that it has predictive power after the firm goes public. We find that firms marked by short waiting periods experience lower underpricing and less uncertainty and superior stock/operating performance in the aftermarket. We also report that smaller firms are taking longer to go public after SOX Act, thus providing justification for the 2012 JOBS Act.  相似文献   

18.
从福利经济学视角看公益创投对社会福利的影响   总被引:1,自引:0,他引:1  
公益创投是一种新型的公益资本投入方式,其对象一般为初创期或中小型的公益组织。除了资金支持,它还强调管理和技术支持,通过与被投资者建立长期的合作伙伴关系,达到促进能力建设和公益模式创新的目的。其实质是通过引发资源配置的调整,从而影响社会福利的变化。通过运用序数效用论等相关经济理论分析公益创投在不同情况下对社会福利的影响,从而总结出其中的影响因素———投入来源和资源配置合理程度。此外,公益创投在福利事业发展、收入再分配调节及就业机会创造等方面也引致社会福利。  相似文献   

19.
Given that social work is involved in public policy and social programs that target vulnerable, marginalized or excluded groups, it is necessary to analyze its commitment considering its relation to the management for the treatment of illness and rehabilitation of health sector institutions. In this regard, the objective of this study was to establish the reliability and validity of an instrument for measuring work commitment in the health sector. For this purpose, we used a nonrandom sample of 125 social work professionals with experience in implementing social programs and monitoring of institutional strategies for health promotion. Normality, reliability and validity on the scale that measured labor commitment were established. A reflective structural model was established in which commitment to the institution was positively related to work engagement. The residual and fit indices corroborated the multidimensionality hypothesis of work commitment.  相似文献   

20.
税收的收入职能在人类社会不同历史发展阶段的具体表现是不同的,我们对税收收入职能的认识应该持有历史的、发展变化的观点。如何认识公共税收的收入职能,是我国公共税收建设中一个很重要的问题,因此,建议从公共税收收入职能的动因、职责范围及评判标准等方面进行全面剖析。  相似文献   

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