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论金融犯罪及其防范 总被引:1,自引:0,他引:1
尚勇 《河南财政税务高等专科学校学报》2005,19(6):68-69
在我国经济高速发展的同时,各种技术型、智慧型犯罪日益严重,其中金融犯罪尤甚。金融犯罪的成因可以划分为金融犯罪的犯罪人心理性成因以及金融犯罪的制度性成因两部分。必须针对其戍因、特点,组织各单位和各方面的力量,多层次、多渠道、多角度地防治金融犯罪。 相似文献
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我国期货犯罪立法起步较晚,尚未形成完备的罪名体系.就外部体系而言,期货犯罪没有从证券犯罪中独立出来,二者被规定在同一个条文中.就内部体系而言,立法也没有将金融期货犯罪从商品期货犯罪独立出来,二者不仅适用相同罪名,共至在规定期货犯罪的几个刑法修正案中,金融期货犯罪的概念都未曾提及.对此,本文不揣浅薄,尝试从金融期货犯罪概念的提出人手,以金融期货犯罪和商品期货犯罪关系为切入点,讨论我国金融刑事立法关于金融期货犯罪的规制问题,以期抛出引玉之砖. 相似文献
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文章探讨了金融犯罪与银行业风险关系,分析了金融犯罪的发展趋势,提出了防范金融犯罪的策略。 相似文献
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武向朋 《江西金融职工大学学报》2010,23(1):36-38
目前,我国金融业网络犯罪无论在规模还是在种类上都在扩张,防范和打击网络金融犯罪将是一项艰巨的任务。网络金融犯罪迅速发展的原因,除了网络金融犯罪本身的特点外,技术落后,特别是司法人员的网络、金融知识技能的缺乏是关键性因素。 相似文献
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近年来,我国金融犯罪日益呈现出多种多样的表现形式,正确把握金融犯罪的基本特征,有助于揭开金融犯罪的本质规律,从而为金融立法和刑事立法提供理论依据,同时为金融机构制定防范措施提供依据. 相似文献
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金融领域计算机犯罪是一种新型犯罪,即利用计算机进行高智能犯罪.高科技犯罪尤其是金融领域计算机犯罪将会给国家和人民财产带来巨大损失.本文拟就我国金融领域计算机犯罪的主要特点、成因及防范对策谈一些浅见. 相似文献
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沈国军 《河南财政税务高等专科学校学报》1999,13(1):29-31
近年来,金融犯罪明显增多,涉案金融巨大,作案领域广泛,且犯罪手段日趋新异,对我国经济和社会造成严重危害。因此,要采取如下措施,防止金融犯罪:加大执法力度,从严从快打击各种金融犯罪;健全法律体系,做到有法可依;加强金融监管;完善金融内部控制机制;加强金融法制教育。 相似文献
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STEPHEN A. ROSS 《The Journal of Finance》1985,40(3):637-657
With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory. 相似文献
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来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制. 相似文献
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Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings. 相似文献
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This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials. 相似文献
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A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions. 相似文献
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This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance. 相似文献
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Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions. 相似文献
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R. G. Coyle 《Futures》1984,16(6):594-609
The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations. 相似文献