选择"责任险方案"投保工伤保险更符合企业利益

(补充)工伤保险是近年来我国商业保险市场的新生事物。在我国产、寿险分业经营的制度下，财产险公司和寿险公司分别从自己的角度推出了适应这个需求的产品。并由此形成了“责任险方案”和“人身险方案”并存的市场供给局面。本文从法定责任转移、纳税优惠以及前瞻性三方面对两种方案进行了分析对比，得出结论：选用“责任险方案”更符合投保企业的利益。     

董事责任制度重构： 精准问责、合理容错、宽容失败——以弘扬企业家精神为视角

基于权力（利）、义务、利益、责任与风险相匹配的基本逻辑,新《公司法》既要健全董监高的差异化公平问责规范体系,也要建立人性化合理减免责任制度。董监高问责能力取决于其职位的含权量、含金量、实际控制力与影响力,也取决于所在公司治理实况。要重点锁定并严惩关键少数者,严格区别独董与内部执行董事的法律角色。董监高责任应以过错责任为主、严格责任为例外。为精准识别董监高过错,建议采取法商、德商、智商、情商合一的理性人标准。要坚持责任自负为主、连带责任为辅。连带责任规范要保持统一化与谦抑化,赋予董监高在承担连带责任后的法定追偿权。要坚持有限责任为主、无限责任为辅。董监高对第三人不负责任为原则,负责为例外。建议精准甄别董监高个人责任与公司法人责任。章程或公司决议对法定代表人代表权的限制只要登记、备案或公示,即可对抗相对人。建议导入商事判断规则,允许公司自主豁免或减轻董监高责任,要求董监高自担最低责任限额,导入董监高责任保险制度。董监高问责机制要与股权激励相匹配。     

我国公司法定类型的反思及逻辑建构

自公司诞生以来,公司这一组织形式就受到各国商业实践和立法的特别重视。各国商事立法均对公司类型加以规定,并分门别类地对公司设立、股东权利、公司治理等进行相应规范。虽然商事逻辑的共通性拉近了各国立法上的公司类型,但各国在公司法定类型及相应公司规制上的差异仍旧鲜明。这也反映在我国学界对公司法定类型的争议上。我国公司法定类型改革应坚持本土商业实践逻辑,并确保改革成本最小化。由此,保留有限责任公司和股份有限公司,并按公司规模大小进一步区分出大型公司与小型公司,就成为理性选择的结果。具体而言,在有限责任公司中,增设大型公司,明确大型公司认定标准,并在公司机关设置、财务会计制度等方面给予相对严格的例外规定;在股份有限公司中,增设小型公司,对其赋予更加灵活、便捷的自治,并将上市公司扩增为公众公司。     

Liability for Past Environmental Contamination and Privatization

This paper examines the role ofliability for past environmental contaminationin the privatization processes of Central andEastern Europe. In particular, it establishes alink between a risk-averse investor's amount ofinformation regarding the extent of pastenvironmental contamination (and its cleanupcosts) and the investor's willingness to payfor a particular enterprise, i.e., bid. As theinvestor obtains a more precise estimate of theuncertain cleanup costs, the investor facesless risk; therefore, the investor's riskpremium falls and the investor's bid rises.This link generates four hypotheses regarding aprivatization agency's responses to theinvestor's knowledge of clean-up costs.     

从经济理性到有限理性:经济学研究理性假设的演变

"经济理性"是经济学的传统研究假设,却因背离现实而受到质疑.基于行为人稀缺的心理资源和系统固有的不确定性而产生的"有限理性"正逐步取代"经济理性"成为经济学研究的理性假设.不同的理性观点可以从决策的视角得到系统地解释和比较.并且,随着理性假设的演变,经济行为的决策标准也相应从单一静态最优向多元动态平衡转变.     

Does the Company Lawyer Have Your Back? A Brief Look at the Need for Personal Private Liability Insurance

There are four traditional uses of private personal liability insurance dating from the 1970s to the present (Hayes 1979; Sommers 2005) which pertain either to individuals or corporations. There is insurance to cover damage to rental cars, umbrella insurance to cover any injury to a guest at one’s home, insurance bought by corporations to cover potential corporate responsibility for actions of company representatives and insurance including misadventures with financial information and morally hazardous behavior as well as corporate required actions which are later deemed to be wrong or inappropriate. Employees need to find out if the employee manual provides for coverage for legal liabilities resulting out of performing job responsibilities. Due to a need to reduce company costs, many companies are reducing or eliminating coverage for employees for many types of actions. Private personal liability insurance gives you the peace of mind to know what you are covered for and for how long. Employee rights versus corporate budgets are at the core of this discussion.     

道德风险存在下董事责任保险市场的保费水平分析

本文通过对董事责任保险市场的介绍,指出在董事责任保险市场中存在着严重的道德风险问题,通过对市场中保险双方行为的博弈分析,得到在道德风险存在下的保费变动范围,并指出防止或减轻董事责任保险市场中道德风险的方法.     

Managing academic innovation in Taiwan: Towards a ‘scientific-economic’ framework

Since the passage of the Science and Technology Basic Law in 1999, Taiwanese universities have taken a more “scientific-economic” approach to protect and commercialize their research. This research mainly examines innovation activities such as patenting, licensing, and incubated startups in the context of Taiwanese higher education institutions (HEIs). The “scientific-economic” framework used to analyze the strategic aspects influencing these academic innovations includes (1) intellectual property managerial capabilities, (2) the strength of external industrial partnerships, (3) the university entrepreneurial orientation, and (4) government research policy. Four hypotheses were developed. Data were collected via a questionnaire with all 122 HEIs in Taiwan surveyed.The research reveals that the aspects of intellectual property managerial capability, HEI-industry partnerships, and academic entrepreneurial orientation are useful to distinguish the university's innovation performance on patent grants, licensing incomes, and firm incubation. Also, government support on research plays a moderating role in academic innovation. Managerial and policy implications for managing innovation effectively in universities were drawn.     

论我国社会责任审计

随着社会责任会计的兴起并日益受到重视,社会责任审计也应运而生。如何在我国建立切实可行的社会责任审计成为学者讨论的话题。本文首先从企业“社会责任”的提出,并针对SA8000的实施,提出我国企业实行社会责任审计的紧迫性;然后对社会责任审计产生的经济基础和价值基础进行分析研究,探讨了社会责任审计的研究范围;最后提出了在我国实施社会责任审计的构想。     

世博会标志许可产品的产品责任及风险防范探讨

世博会标志许可经营是中国2010年上海世博会商业化运作的主要内容之一。如果世博会标志许可产品存在缺陷,并且生产企业没有在产品上标明其商标或其他明显识别性标志时,世博会标志权利人存在承担产品责任的风险,对此风险应从合同、质量保证金、产品责任险、监督检查等方面加强防范。