论《物权法》中非依法律行为引起的物权变动

法定非依法律行为可以引起物权消极变动的效力,但出于交易安全考虑,事后进行备案宣示登记是必要的,整体结构安排要和积极变动的登记程序相协调.我国物权法实施过程中应明确规定对因非依法律行为引起的物权变动应该进行登记,考虑对类似强制执行、遗赠扶养协议的受遗赠等特殊情况,在立法上作出一些例外规定.同时,对基于非依法律行为引起的物权变动程序应作出一些具体的规定.     

区域经济协调发展的金融法控制研究

随着市场经济制度的不断完善,同时区域经济发展的差距也拉大了,虽然区域经济不协调发展的解决有多种办法,但金融法作为宏观调控居于核心地位。本文首先对区域经济协调发展金融法调控的内涵和相关的理论进行了分析,紧接着指出我国区域经济协调发展金融法调控的现状、存在的问题;最后提出完善我国区域经济协调发展金融调控法律制度的对策建议。     

德国大学法律教育的特点及其借鉴意义——以民法教学为例

德国大学的民法教育,注重培养学生的实践操作能力,在课程设置、课程类型、教学方式、教材编撰等方面均以此为中心任务。我国大学民法教育中应当细化民商法课程的设置,重视案例分析和研讨式教学方法的开展,在教学管理上宽严相济,以培养学生主动学习和解决实际问题的能力,养成初步的学术研究规范。     

外部性失灵及其法律规制

外部性失灵是经济学的理论基础,由于外部性失灵的存在,使市场机制难以正常发挥作用,从而影响到社会资源的合理配置,引发市场失灵问题。本文试图从外部性问题入手,分析其对经济运行产生的影响,并提出了一些法律解决办法。     

新侵权责任法实施背景下环境责任保险发展的博弈分析

如何发展环境责任保险,使其更好地促进地方环境保护,是当前社会的一个热点问题。本文通过经济学的重要工具博弈论(Game Theory)来对上述的环境责任保险系统进行一个层层深入的分析,在做了一定的外部假设条件下,一共提供了四阶段的动态博弈模型,其中一阶段分析表明企业在无外部约束的情况下必然会选择污染型生产;二阶段分析表明在有环境责任保险的参与后,污染成本转为由保险公司所承担,企业的行为没有受到约束;三阶段分析模型经过修正后使得保险公司可以采用一个威胁,即可以拒绝为污染型生产进行赔偿;四阶段分析表明只有政府的参与才能使企业的生产行为受到完全的约束。针对各阶段分析的结果,本文结尾提出了相应的建议。     

Fiscal transfers for biodiversity conservation: The Portuguese Local Finances Law

Biodiversity loss is a serious and ongoing global environmental problem. Economic instruments in biodiversity policies can contribute towards reconciling the conservation costs encountered at local level with the benefits of biodiversity conservation at higher levels of governance, from regional and national levels up to the global level. This paper outlines the theoretical foundations of fiscal transfers in conservation policies and also offers a concise account of existing international experience and future prospects. The recently amended Portuguese Local Finances Law (LFL) of 2007, with its groundbreaking new article on the promotion of local sustainability, is analysed in terms of the significance of fiscal transfers for municipal budgets. It is compared with its predecessor law, highlighting changes in fiscal revenues for selected municipalities in the country in relation to their designated conservation areas. The analysis shows that these ecological fiscal transfers can be significant for those municipalities with a large proportion of land under protected status. However, because it also introduces a considerable number of changes to the Portuguese fiscal transfer scheme, the ecological impact of the new LFL is difficult to grasp due to the presence of several crossover effects. The results obtained offer significant insights both for improving the Portuguese LFL and for designing new ecological fiscal transfer schemes.     

论国际税收竞争的法律调节

国际税收竞争正在成为经济全球化时代各国最大化本国经济利益的重要方式,它具有广泛的域外负外部效应,需要国际法规范予以调节.随着经济全球化的推进,wTO将成为调节国际税收政策的主要机构.我们必须降低现行企业所得税税率,以应对外国的税收竞争政策,同时,应成立专门工作小组,就国际税收竞争对我国的影响进行理论分析与实证研究,为我国参与wTO关于国际税收竞争问题的谈判提供政策建议.     

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.     

我国券商管理制度市场化探讨

本文针对我国券商管理制度的现状及存在的问题，通过与境内外券商管理制度的比较分析，得出以下结论：目前我国对券商实行的分类管理与市场化原则发生矛盾，不利于公平竞争和深化券商改革，因此应借鉴境外券商管理制度的经验，走适应市场发展的道路。