第三方网络平台从事保险业务的法律规制

近年来,第三方网络平台成为互联网保险业务发展的重要推动力量。根据电商平台在保险产品销售中地位的不同,不能一概将其认定为第三方网络平台,而应当坚持“区分原则”,进行类型化分析。现有电商平台的保险业务中存在违反保费结算规则、违法搭售和产品信息披露不全等合规问题。面对当前不完备法律下的新金融样态监管现状,针对第三方网络平台从事保险业务的法律规制应在健全身份识别机制和完善平台责任体系两方面集中发力。尊重市场创新,坚守法律立场,不随意干预商业行为是法律规制应当秉持的宗旨。     

第三方支付平台数据安全治理的法律对策

第三方支付平台存在数据泄露、失真、滥用等数据安全问题,容易侵犯消费者数据权利,损害数字经济发展。如何在保护消费者数据权益的基础上发挥数据价值,是第三方支付平台数据安全法律制度完善的核心。第三方支付平台数据安全治理需要在兼顾数据安全和效益目标的基础上,维护第三方支付平台数据权益和消费者数据权利的平衡。这就需要明确支付数据权益、优化个人知情同意规则和数据收集规则,明确数据遗忘权的行使规则和明确危害数据安全的法律责任。     

国有上市公司国资监管与证券监管的制度协调研究

国有上市公司既具有上市公司属性、又具有国有属性,需同时遵守证券监管和国资监管的双重规则,而这双重规则之间可能存在冲突,造成国有上市公司治理违规的风险。这种冲突源于监管价值目标的差异：证券监管基于中小投资者保护的立场注重上市公司独立,而国资监管基于保障国有经济功能、维护国资经营安全的特性强调国有投资方的管控。对于身处交叉监管下的国有上市公司而言,解决冲突的根本路径在于分别从国资监管和证券监管两个维度进行制度矫正与协调。就国资监管而言,应切实从制度层面实现“管资产”到“管股权”的转变;就证券监管而言,则应正视国资监管的合理需求,以适度监管为原则,并确立结果导向的监管理念,在不实质损害资本市场中小投资者利益的情况下,对国资监管规则予以适当认可。     

第三方支付法律风险的监管现状与问题研究

自2010年开始,人民银行等部门推出了关于第三方支付的一系列管理办法,已初步形成了"外部监管+行业自律"的监管架构。这一系列法规和部门规章有效地弥补了我国第三方支付法律监管方面的空白,确立了第三方支付行业规范发展的法律框架,解决了部分法律风险,但是在机构属性、业务定位、沉淀资金利用和利息归属等方面仍存在较大的问题与争议。为此,应注重实行功能监管、协同监管和分类监管,出台针对第三方支付的高位阶法律,在原有相关法律中增加关于第三方支付的适用条款,并在鼓励创新和控制风险中取得平衡。     

企业数据获取“三重授权原则”反思及类型化构建

源于新浪微博诉脉脉案的“三重授权原则”,要求数据获取企业在获取数据持有企业的用户数据时,需满足用户对数据持有企业、用户对数据获取企业,以及数据持有企业对数据获取企业的“三重授权”。将这一原则普遍适用于所有数据类型并不妥当。企业间数据获取规则应根据数据类型的不同而作类型化构建： 获取可识别的原生数据时,需获得用户同意,无须数据持有企业的同意;获取非可识别的衍生数据无需取得用户同意,但需取得企业同意;获取可识别的衍生数据需同时获得用户和企业的同意;获取非可识别的原生数据时,无须取得用户同意,是否需取得企业同意取决于数据是否公开。     

第三方支付的法律问题研究

第三方支付作为一种新型的支付方式,涉及的主体包括第三方支付机构、买卖双方当事人、银行等,他们之间存在着相应的合同法律关系。由于第三方支付的业务涉及金融服务,关乎金融秩序的稳定,因此在第三方支付中也存在着监管机构对其监管的法律关系。从合同法律关系方面来看,我国相关法律法规虽然对第三方支付机构的具体服务内容作了界定,但第三方支付机构与买卖双方的法律关系及各自的权利义务仍需进一步研究。     

声明

“释疑”与“说法”栏目内容仅供读者参考,不代表监管机构的立场和观点。如有与现行法律、法规不尽一致之处,均以官方解释为准。本刊及内容提供单位均不对比做出任何保证或承担任何责任。     

信用规则体系:社会信用体系的基础组成部分北大核心

信用规则是指对信用主体的行为起到规范、引导、劝诫和教化作用的各类社会规则的集合。信用规则体系是社会信用体系的重要组成部分,其框架内的大部分信用规则由社会信用体系输出实施,用于规范“政商社法”四大领域中各类信用主体的行为。另有一类信用规则用于规范社会信用体系自身运行。在性质上,大部分信用规则属于社会规则范畴,所针对的是“人”,包括法人组织和自然人,对他们的失信行为进行规范。有少部分信用规则不在社会规则范畴,它们是用于规范信用信息使用及其基础设施运行的,所针对的是“物”。在信用规则体系框架中,“骨干”是信用法律,而政策规定、道德伦理、风俗习惯和组织纪律等类型的信用规则是“枝叶”。对于当前急迫推进的信用立法工作,在首部信用法律的目标和宗旨中,应给出信用规则体系概念,并对其框架边界和主要内容予以描述。     

数据跨境流通的三重阻滞：表现形式、原因分析与破解对策

数据跨境流通已经成为全球数字经济以及国际关系博弈的重要领域，应当遵循法治思想构建和完善有关法律规则。目前，数据跨境流通存在价值、规范、政治三重阻滞：一是迥然相异的态度差异反映了数据跨境流通的价值阻滞基础；二是不同治理模式体现了数据跨境流通的规制对抗；三是数据跨境流通的规制代表了各国的话语权博弈。分析数据跨境流通阻滞的原因发现，数据治理的价值目标矛盾以及自我倾斜立场导致价值障碍的出现；数据治理制度权力的混同与自我越界是规范障碍产生的原因；数据治理主权博弈的挑战与自我消解态度是各国在政治上对抗和竞争的背后真相。有鉴于此，我国应从法治理念出发，调整并确立正确的数据跨境流通法律目的，平衡并建立恰当的数据跨境流通法律制度，以及维护并强调合乎主权的数据跨境流通法律根本。     

保险公司偿二代二期规则的十大变化

<正>2021年12月30日,中国银保监会正式发布了《保险公司偿付能力监管规则（Ⅱ）》（以下简称“规则Ⅱ”）,规则Ⅱ将于2022年一季度起正式施行,部分保险公司可以申请过渡期。在偿二代“三支柱”监管框架下,规则Ⅱ由17项增加到20项,增加了3项新的监管规则,即《保险公司偿付能力监管规则第7号：市场风险和信用风险的穿透计量》《保险公司偿付能力监管规则第14号：资本规划》《保险公司偿付能力监管规则第20号：劳合社（中国）》。     

论人类基因资料库研究中知情同意制度的完善

传统生物医学研究的知情同意保护制度无法应对人类基因资料库研究集体性、开放性、长期性带来的挑战,面临同意表达、同意获取和同意变更困境。基于利益保护与技术发展平衡理念,知情同意制度的完善措施应当包括： 第一,坚持以个人为知情同意主体,根据不同的研究对象差异化认定群体意见效果,以应对基因资料采集集体性带来的群体同意表达问题。第二,依托信息技术构建以广泛同意为基础、与动态同意相结合的知情同意模式,应对基因资料应用开放性带来的再次同意获取问题。第三,充分考虑基因提供者知情同意能力变化时的同意选择及撤回同意效力,应对基因资料留存的长期性带来的同意变更问题。     

Genetic counselling: ethical mediation of eugenic futures?

This paper examines some proposals concerning the involvement of genetic counsellors in reproductive decisionmaking. This involvement represents the future situation as being shaped decisively by the “relevant” knowledge of powerful medical and other political interests. The paper deconstructs and reorders this proposed knowledge in order to make it problematic. The projected involvement of genetic counselling backed by claims of ethical expertise is rendered denaturalised and particular, opening a conceptual space for the emergence of other futures. An alternative future in which public communication, not private medical decisions, is given as the primary ethical focus.     

Social Implications of Genetic Testing

This paper examines the social implications of predictive genetic testing and its impact on the insurance industry. Although the Human Genome Project has the potential to improve the health of our nation, it also may serve as a means of highlighting genetic differences among individuals and ethnic groups. Thus, if we are to reach the full promise of the Project, society must address the public’s fears of genetic discrimination in insurance and employment contexts. Following an analysis of state and federal legislation on genetic privacy and discrimination, the paper concludes with a challenge to the insurance industry to work with the medical community and health care advocates to formulate a public policy approach that promotes informed consent and the fair use of genetic information.     

Can ethics be taught in accounting?

This paper extends the work of accounting educators and researchers who have sought to develop and implement effective ethics interventions in the accounting curriculum. Its purpose is to assess the influence of ethics interventions, integrated into a one-semester introductory auditing course at both the undergraduate and graduate level, on the moral development and ethical behavior of accounting students. Ethics interventions were based on the review and discussion of ethics cases following a well known pedagogical framework over the first 10 weeks of one academic semester. The effectiveness of these interventions was tested two ways. First, using the Defining Issues Test (DIT) and a pre/post-test research design, the moral development of accounting seniors and graduate students in four separate auditing classes was assessed. Second, students' unethical behavior, defined as excessive “free-riding” on an economic-choice experiment based on the Prisoners' Dilemma, was observed by the researcher. In summary, results of this study show that ethics interventions did not cause accounting students' level of ethical reasoning to develop (increase) and did not curtail students' free-riding behavior. Findings also provide evidence of an association between ethical reasoning and students' economic choices, where students with relatively low and high levels of ethical reasoning were most likely to engage in free-riding. The implications of these findings are discussed in the last section of the paper.     

The impact of perceived ethical intensity on audit-quality-threatening behaviours

Although there has been significant interest among researchers in audit-quality-threatening behaviours (QTBs), the decision process through which staff auditors engage in those behaviours has received relatively little attention. It seems likely that the ethical intensity of the behaviours perceived by auditors may play an important role in that process; to date, this has not been tested. This study examines the mediating role of perceived ethical intensity in the relationship between perceived ethical culture of the firm and the auditors' ethical evaluation of, and intention to engage in, three different forms of QTBs. A multi-item measure of ethical intensity is developed and the findings provide the first empirical evidence of a direct relationship between perceived ethical intensity and ethical decision-making regarding QTBs. Moreover, the findings show that perceived ethical intensity fully mediates the relationship between perceived ethical culture and ethical decision-making. Implications of the findings for accounting firms and for researchers are discussed and areas for future research on the mediating role of perceived ethical intensity are suggested in the paper.     

Do gender,educational level,religiosity, and work experience affect the ethical decision-making of U.S. accountants?

Accounting plays a key role in the social and economic progress of a nation. Ethical standards are a hallmark of the accounting profession. An important question is what factors affect the ethical choices made by accountants. Past research suggests that factors such as gender, educational level, religiosity, and work experience may be related to the development of a person's ethical standards. This study attempts to do two things. First, the study provides a short review of contemporary ethical models, including the hermeneutical model. Second, the study examines factors affecting a person's ethical perspectives. Understanding the factors which shape the ethical standards of future accountants will help educational institutions develop appropriate ethics curriculum and help firms develop appropriate ethics training for their employees. Failure to bring appropriate ethical standards to the workplace will most assuredly hamper the profession's time-honored commitment to serve the public interest. The findings suggest that there are differences in individual ethical standards based on gender, college level (graduate versus undergraduate), religiosity, and work experience.     

Ethical Profit: An Agenda for Consolidation or for Radical Change?

The article considers that conceptual frameworks exist not to portray truth as an absolute, but rather to provide order and guidance to actions and behavior. From such perspective, the article considers that ethical frameworks assist in our attempt to balance the instinct that we have to look out for our own individual welfare with the conscience of obligation that we have to care for a wider community. In this light, the development of ethical frameworks may be interpreted in terms of a process of natural selection with regard to the mutual interdependence of the individual and the community. Thereby, the article argues that corporate and financial ethics do not exist ``to do good'', but rather to act reflexively to *I$Lconsolidate$L and *I$Lsanction$L internal activity, with the consequence that the employee is called on to be ethical not on the individual's own terms, but on the profit- motivated terms of the institution. The net outcome is that institutionalized activity may be co-ordinated to function under the banner of ethical codes of practice, while broader ethical issues for the institution as a whole remain suppressed. We illustrate these arguments with reference to the financial ethics of the Grameen Bank of Professor Muhammad Yunus. Notwithstanding, the example holds out the possibility that ethical concerns for the whole of society might ultimately be compatible with the profit motives of our institutionalised society.     

Female insiders' ethics and trading profitability

We provide the evidence of ethical differences between female and male top managers and insiders in conducting profitable trades with their own company stocks. Using a large sample of Chinese insider trading activities, we find that female insiders trade less profitably, which can be attributed to their higher ethical values. This relationship is robust for various profitability measures and holds after addressing potential endogeneity bias. We also provide evidence that our findings are not explained by female insiders' informational disadvantage, risk aversion, managerial ability, trading experience or concerns for differential legal consequences. Our study provides a more direct evidence on the ethical differences in gender in the context of insider trading.