简析内幕交易罪中犯罪主体的认定

为了规范证券市场，维护投资者的合法权益，我国立法机关加强了对内幕交易犯罪行为的惩处，理论界对内幕信息、犯罪主体的界定等一些具体问题有较大争议，本文对这类问题在一定程度上进行了探讨。     

Rural taxation and government regulation in China

This paper places the problem of Chinese rural taxation in the context of government regulation and seeks to present an integrated theoretical framework of Chinese rural development in the past two decades. Our theoretical framework reconciles the seemingly contradictory facts that the average level of rural taxation relative to rural net income did not increase quickly from 1990, but rural taxation became a very serious problem in this period. Our findings suggest that this is in large part due to increases in rural income disparity from 1990 and uneven tax distribution among different income groups. We argue that differentiated enforcement of government regulations such as grain procurement and birth control play an important role in the rural taxation problem, and more generally, the problem of local government expansion and rising rural income disparity. The empirical findings support our hypotheses.     

企业规模对绩效评价的影响及解决方案

在对同类型企业进行绩效评价时，经常因企业规模不同，导致无法用统一的考核指标得出公平的评价结果。文章以笔者所在的邮政企业为例，运用国资委提出的经营难度系数，对初步考核结果进行差异调节，提出了有效的解决方案。     

票据无权代理追认制度微探

票据行为是一种法律行为，自然也可以以代理方式为之。民法上有关代理制度的规则一般也都可以适用于票据代理行为。但由于民法与商事法的立法旨趣各有侧重，为促进票据流通、保障交易安全，票据代理不能照搬民法上关于代理制度的规定。票据的无权代理是票据代理中一个非常典型的问题，与民法上的无权代理区别很大，其中存在的问题很多。对于票据的无权代理中是否应当赋予本人以追认权，多数大陆法系国家的立法例与英美法系国家之立法例有所不同。     

中国金融开放的内外失衡问题——基于政治学视角的金融生态链分析

本文针对中国金融开放中内外失衡问题,结合中国金融开放的现实态势从政治学的视角分析了政府进行如此政策选择的原因,并对于现有外国战略投资者的行为特征进行了阐述,指出其中可能存在的隐患,同时在此基础上对于金融开放中优先对外开放的国际案例作了评析,指出其成败得失;而后结合金融生态链理论用中国企业融资渠道的实证数据分析了中国的现实金融需求,指出目前的金融制度供给不适应现实需求的发展,因此加快对内开放,完善金融生态链是现实的迫切需要,并结合国内外"民间金融"发展的成功经验提出相应的政策主张.     

How Has Rural Tax Reform Affected Farmers and Local Governance in China？

Using nationally representative data, the present paper examines the impact of China's ongoing rural tax reform on farmers. The difficulties in further local governance restructuring are also discussed. It is argued that the issues associated with rural taxation and local governance in China result from inherent tension between an increasingly liberalized economic system and a still centralized political system. Although rural tax reform has helped to reduce farmers' tax burdens in the short term, the establishment of an effective local governance regime requires coordinated reforms to downsize local bureaucracy by providing social security for laid-off cadres, to strengthen local accountability by granting higher local formal tax autonomy, and to promote meaningful participation by expanding local democracy.     

北京郊电资产上划的利与弊

资产上划的主要内容 1.北京市政府将北京郊电公司及所属的10个远郊区(县)供电局的全部资产无偿划转给华北电力集团公司.     

把企业发展建立在牢固的安全基础之上

"九层之台起于垒土、千里之行始于足下".多年来,平谷供电局牢牢抓住安全生产这条主线,把企业的发展建立在牢固的安全基础之上.     

试论邮政企业计划财务管理

为更好地适应邮政企业的改革发展,文章从集中化管理、内部经济核算体系、信息化管理、专业化经营以及投资计划管理五个方面探讨了邮政企业计划财务发展的新思路。