略论行政不作为违法的国家赔偿问题

实践中，行政不作为违法给公民、法人及其他组织的合法权益造成的损害程度不亚于行政作为违法，我国的《国家赔偿法》在此方面的规定存在不足。本文将从该法有关行政不作为违法的立法缺失入手，肯定国家对此应当承担赔偿责任，浅析此举的意义，最后分析了如何将《国家赔偿法》中行政不作为违法纳入国家赔偿机制。     

征地补偿标准存在的问题及相应对策

现代化进程使大量农民处于失地境地,确立对失地农民合理的补偿标准,成为凾待解决的问题。本文对现有土地征用补偿标准存在的问题进行分析;结合新近出台的《物权法》,提出以市场调整为基础,扩大征地补偿项目,明晰公共利益的内涵,综合考虑区位级差及地租土地补偿金和土地拆分价值;提出规定土地征用法律程序,制定土地征用相关司法解释,建立专门的争议解决机构。     

从交易费用的角度看行政补偿程序

我国新的宪法修正案确定了财产征收或征用必须给予补偿的规定之后,对补偿程序不合理之处的修改愈显必需。行政补偿程序是双方当事人一个讨价还价的过程,降低在谈判协商过程中的交易费用,要求行政补偿程序设计者必须合理配置双方的权利与义务。     

Top executive gender diversity and financial reporting quality

We examine whether gender diversity of chief executive and chief financial officers (CEOs and CFOs) is associated with financial reporting quality. The CEOs and CFOs of publicly traded companies are both required to certify the appropriateness of their financial statements and annual disclosures. We argue that gender diverse dyads (groups) of executives can bring different perspectives and professional skepticism to financial reporting. Using a sample of different CEO/CFO gender dyads during 2006–2019, we postulate and find evidence of higher accruals quality among firms led by gender-diverse dyads compared to accruals quality reported by firms led by all-male CEO/CFO pairs. Additional analyses reveal that the auditors of firms with gender-diverse executive dyads issue audit reports later, charge higher audit fees, and are more likely to be one of the Big 4 firms. These findings support the view that top executive gender diversity enhances financial reporting quality, which has important implications for corporate governance mechanisms.     

CEO power and annual report reading difficulty

We examine the impact of CEO power on reading difficulty of corporate annual reports. We find that CEO power is positively related to reading difficulty, implying that annual reports of corporations with powerful CEOs are difficult to read and understand. More importantly, we find that the relation between CEO power and reading difficulty is moderated by earnings performance or corporate governance. Additional findings suggest that this relation becomes stronger for firms with lower financial reporting quality or for CEOs with shorter tenure. Our study not only joins the debate on the consequences of powerful CEOs but also uncovers several factors that moderate the relation between CEO power and annual report reading difficulty.     

Does Team-Based Compensation Give Rise to Problems When Agents Vary in Their Ability?

This paper reports the results of an experiment on how team heterogeneity in terms of productivity influences both the revenue sharing proposed by the principal to the team and the employees' performance. Experimental evidence shows that when the team is heterogeneous, the principal does not try to motivate the agents through her sharing offer. Regardless of the level of team-based compensation, a large amount of free riding occurs since each agent is mainly influenced by his teammate's behavior. In contrast, when the team is homogeneous, agents are better able to cooperate, reciprocating the principal's offer.     

退耕还林（草）生态补偿实施现状与问题分析——以甘肃省定西市安定区为例

为了建立合理的国家生态补偿机制，了解现阶段生态补偿中存在的问题，我们运用PRA（Participatory rule appraisal）即参与性农村评估和传统的问卷调查相结合的方法，通过对研究区内生态建设补偿措施实施过程中的现状研究、问题分析，发现本区在实施退耕还林（草）生态补偿中的主要问题是仍然没有有效解决生态补偿的三个基本问题：补偿主体、补偿强度、补偿资金来源。生态补偿处于初级阶段，没有形成制度化、法律化，有必要在政策、法律层面建立比较完善的生态补偿机制。     

东西部地区之间公益林生态补偿负担与分摊

由于东部和西部地区之间自然和社会经济条件的差别，在公益林生态补偿问题上将会存在严重的地区之间生态建设责任与利益不平衡．因此需要建立地区之间的财政支付方式来平衡这种不公平状况．以利于公益林生态补偿制度的建立和完善。     

中新比较优势和贸易互补性的实证分析

运用贸易结合度指数、显性比较优势指数和贸易特化系数对中新双边贸易的现状和发展趋势、比较优势和贸易互补性进行了实证分析。基于产业内分工、相似需求和外国直接投资的产业内互补成为中新两国贸易关系的主要特征。     

CEO的金融背景会提高企业全要素生产率吗?

作为最重要的人力资源之一，CEO的个人特点对企业全要素生产率具有重要影响。我们采用2008-2017年间全部A股上市公司作研究样本，结果发现：金融背景的CEO具有更冒险的行事风格，更熟悉金融领域操作规范，能够帮助企业提高创新水平和投资效率，从而提高企业全要素生产率，并且在采用DID控制内生性后依然显著。进一步地，CEO的这种影响在更能够发挥CEO个人影响力的低盈利企业和非“北上广深”地区企业更显著。本文的结论佐证了“高层梯队理论”和“烙印理论”中CEO个人特点能够对企业生产经营产生影响的结论，同时，为今后企业是否聘任金融背景的CEO提供新的思考，金融背景的CEO虽然具有更冒险的行事风格，为企业带了一定风险，但也能够在提高企业生产率水平中发挥一定作用。