湖南省财政收入与区域经济增长的实证研究

财政收入与区域经济增长之间存在着相互促进、相互制约的关系.近年来湖南省经济增长与财政收人出现迅速增长的势头,但在全国而言优势并不明显.文章用计量模型分析了湖南财政收入与区域经济增长之间的关系,并提出若干优化财政收入的政策建议.     

社会公平感与税收遵从的实验分析

本文通过实验的方法来检验社会公平感与税收遵从之间的关系。实验的结果支持并且验证了"如果纳税人是不公平的受害者,那么其税收遵从水平会下降;如果他是不公平的受益者,则其税收遵从水平会提高"这个假设。同时实验结果还表明,同等程度不公平感对不公平的受害者的税收遵从的影响大于对受益者的影响。据此,本文提出了相应的政策建议。     

被保险人自杀索赔问题的中美法律比较——解析新《保险法》第四十四条

各国保险法通常规定,人身保险合同的被保险人在合同成立或复效后的一段时间内自杀,保险人不承担赔偿保险金的责任。但该规定涉及三个争议点,即:被保险人死亡原因的举证责任分配;死亡原因的举证责任标准;自杀如是在精神疾病的控制下,保险人是否应该赔付。美国的处理方法是:人寿保险由保险人承担自杀的举证责任,意外伤害保险先由受益人证明被保险人死于意外,再由保险人承担证明自杀的举证责任。但死亡原因的证明标准各州不同,以适用优势证据原则为主,兼有适用排除合理疑问原则。当自杀是在精神疾病的控制下所为时,绝大多数州都依据现行的保单条款允许保险人拒赔,只有少数州在确认该精神疾病已使死者丧失辨别能力时要求保险人赔付。我国在2009年2月28日保险法修订前,对该问题的规定较为滞后,但在修改后有了很大提高,对该问题设定了较为妥帖的法律规范,为日后进一步完善奠定了坚实的基础。     

Business Ethics: Law As A Determinant of Business Conduct

The Principles of Corporate Governance require that business conduct conform to the law. In recent years, news reports of business misconduct have cast doubt on a conclusion that conformity is the prevalent practice. This article explores the influence of law on business conduct by comparing the law’s requirements and purposes with actual business conduct in the market. Specifically, it explores whether certain legal regimes are more effective than others in inducing greater commitment to legal compliance by corporate actors. The conclusion drawn is that the prevalent legal regime – a vague common law or legislative mandate – is typically associated with corporate conduct that evades or ignores the law’s mandate or its underlying purpose. Vincent Di Lorenzo is Professor of Law; Senior Fellow, Vincentian Center for Church and Society, St. John's University; J.D. Columbia University (Harlan Fiske Stone Scholar); Associate Articles Editor, Columbia Journal of Law and Social Problems. Before joining the faculty at St. John's University School of Law, Professor Di Lorenzo was a member of the faculty at The Wharton School, University of Pennsylvania, and was associated with a major Wall Street firm practicing in the real estate-banking department. He is a member of the American Bar Association and the New York State Bar Association. Professor Di Lorenzo has authored many articles and books in the banking, legislation and real estate areas.     

Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit

We examine the impact of auditor choice on IFRS compliance under the assumption of strict exogeneity of auditor choice. Our results reveal that compliance is positively related to auditor choice after controlling for firm size, profitability, leverage, degree of international diversification, and whether a firm has a U.S. listing or was audited according to International Standards of Auditing. We also find that auditor choice is positively related to firm compliance when controlling for unmeasured, firm-specific effects. The results of our study reinforce the importance of developing institutional mechanisms (e.g., enforcement, auditing, or corporate governance structures) to encourage compliance with IFRS.     

环境污染责任保险对企业债务融资成本的影响研究

在欧美发达经济体中,环境污染责任保险在实现经济与环境可持续发展中发挥着重要作用。环境污染责任保险在中国尚处于推广阶段,企业投保意愿不强,参保率较低,急需提高企业对环境污染责任保险的价值认同。环境污染责任保险是否具有资金融通效应,是企业主动接纳该类保险的重要驱动因素。为检验环境污染责任保险能否为企业带来资金融通的价值,文章以2014~2015年沪深A股上市公司为样本,基于前环保部2014及2015年公布的投保环境污染责任保险的公司名单,探究环境污染责任保险对重污染型企业债务融资成本的影响。研究结果显示,企业购买环境污染责任保险后债务融资成本显著降低。进一步研究发现,这一影响在民营企业及法制水平较高的地区中更为显著,并且企业环境信息披露行为在这一影响过程中发挥了部分中介效应。文章的研究结论为环境污染责任保险的资金融通价值提供了直接证据,更为推广环境污染责任保险,建立环境治理的市场机制提供参考。     

城乡医保统筹对居民医疗负担的影响——基于城乡差别的视角

利用2014年和2016年的中国劳动力动态调查数据,运用双重差分模型分析城乡医保统筹制度对居民医疗负担的影响。结果显示,推行城乡医保统筹制度会促进农村低收入居民的医疗服务利用,但并不影响该群体医疗支出占家庭总支出的比重,医保统筹政策减轻了农村中等收入居民的医疗负担,而农村高收入群体和城镇居民受经济约束程度较低,医疗消费几乎不受医保政策的影响。按医疗支出分组的回归结果还表明,城乡医保统筹并不能为重病户分担就医压力。从政策制定的角度,应当重点关注贫困和重疾病家庭,减轻重负担人群的就诊压力,避免因病致贫的发生。     

Fostering an ethical organization from the bottom up and the outside in

Despite the best efforts of corporate compliance officers, boards of governance, auditors, and regulators, corporate misconduct continues to plague our markets. In this thought-provoking installation of Accounting Matters, we argue that efforts to fight fraud and other forms of corporate misconduct have failed, in part, due to the systematic approach employed toward a problem that is irregular, complex, and extends well beyond the boundary of the firm. By drawing upon research from the field of behavioral ethics to suggest a new approach that does more than just stress formal control systems, we illustrate how executives may strengthen organizational ethics through informal practices that work from the ‘bottom up’ and the ‘outside in.’ Our review includes practical recommendations regarding how to create shared responsibility for ethical leadership, how to empower employees to achieve both economic and ethical ends, how to enlist the aid of key stakeholders in identifying problems before they grow and spread, and how to redesign compliance practices to address the complex nature of corporate misconduct.     

商业银行中财务合规存在的风险及其防范措施

近年来,商业银行对其资金以及管理方面存在的风险的重视程度逐渐的提升,而在所有的风险之中,其银行所具有的财务合规方面的风险是基本性风险,需要对其给予高度的重视,才可以实现对风险的良好防范,从而实现商业银行的快速发展。文章主要研究分析了目前商业银行财务合规风险的种类及对不同的风险进行防范的措施,能够对银行的健康发展起到一定的积极作用。     

基于木材原料加工企业税收效应研究

选择与木材原料培育和加工密切相关的企业为研究对象,运用财务分析工具,从投资者利益角度分析现存制度下税收对企业投资获利能力的影响。揭示了企业税收负担来源,讨论了税收负担不均衡、税收制度性歧视以及政策目标混乱等问题。