公司转投资对象限制的适当性分析

现行公司法相对旧公司法关于转投资的改进有目共睹,如摈弃投资限额规定,但仍褒贬不一,其中有关公司转投资对象的争议,其焦点在于能否向合伙企业投资以及能否成为普通合伙人。基于法律不禁止即为允许的一般法理,现行《公司法》第15条为公司转投资到合伙企业并出任普通合伙人预留了适法空间,随着2006年《合伙企业法》出台,公司成为普通合伙人已成为定论。     

论我国有限合伙企业普通合伙人的信义义务

为有效调控有限合伙企业中代理人违背诚信原则做出的逆向选择与道德风险,各国法律均在不同程度上遵循诚实信用原则,架构了普通合伙人在经营管理有限合伙企业过程中所担负的信义义务.我国《合伙企业法》虽借鉴英美法规定了有限合伙制度,但未对有限合伙中普通合伙人的信义义务做出明确规定.为弥补这方面的立法缺陷,我国法律应明确规定普通合伙人的忠实义务与善管义务,并区别规定有限合伙企业与普通合伙企业中普通合伙人的信义义务.     

解读新法关于合伙企业形式的规定

作为市场活动主体的企业,其法律形态包括公司企业、合伙企业与独资企业等表现形式。其中,合伙企业与公司制企业相比有着形式简单、集资方式灵活、成员关系紧密等优点,因而被广大投资者特别是中小投资者所采用,成为现实经济生活中的一种重要企业组织形式。根据我国1997年《合伙企业法》的规定,所谓合伙企业是指在我国境内设立的由合伙人订立合伙协议,共同出资、合伙经营、共享收益、共担风险,并对其债务承担无限连带责任的营利性组织。可以看出,我国法律目前只规定了普通合伙这一合伙形式。普通合伙,即狭义的合伙,英文名称为General Partner…     

公司转投资行为的法律规制问题探析

公司进行转投资是公司的经营自主权,有其必要性。但公司转投资会带来不确定的风险,我们必须对其予以合理的法律规制。对公司转投资行为的法律规制一般包括对转投资对象的限制和对转投资规模的限制两方面。我国最新公司立法虽然取消了对公司转投资数额的限制,但仍面临许多问题。对于这些问题必须采取相应的改进措施。     

公司转投资活动中债权人利益的保护

公司转投资又可称为公司的对外投资。依据我国《企业财务通则》第23条规定，企业对外投资是指企业以现金、实物、无形资产或者购买股票、债券等有价证券的方式向其他单位的投资。公司之间的经常转投资行为是建立规模大、实力强的大型企业集团的有效途径。由于规范集团公司行为的法律滞后，使得公司债权人的债权实现往往受到不利影响。如何保护公司债权人在转投资过程中的债权利益不受侵害，便成为备受关注的问题。     

对特殊的普通合伙制度的思考

2006年《合伙企业法》修订的6大突破中,最引入注目的即引入了特殊的普通合伙企业与有限合伙企业的规定.本文将重点从我国目前《合伙企业法》中特殊的普通合伙制度立法起源和特点进行思考,由此一窥目前该制度的发展方向.     

论企业组织形式的法律导向

文章就独资企业、合伙企业和公司企业这三种基本企业组织形式的法律特征及利弊进行了分析 ,指出我国在引导投资者选择企业组织形式的法律导向中存在的问题 ,提出了引导投资者选择企业组织形式的法律对策。     

有限合伙：风险投资机构的新型组织形式

新<合伙企业法>已于2007年6月1日实施,其中规定的有限合伙制度,不仅仅是单纯意义上的法律体系的完善,或是其赋予民间投融资的合法性,而且对于我国风险投资机构的快速发展提供了重要的制度支撑.有限合伙是普通合伙人与有限合伙人共同组成的合伙.有限合伙制的二元责任形式,可以较好地将"能人"和"富人"有机地结合起来,并有利于最大程度上降低风险、扩大融资规模以及加强激励约束,从而成为风险投资机构的一种新型的企业组织形式.     

解读新法关于合伙企业形式的规定

作为市场活动主体的企业,其法律形态包括公司企业、合伙企业与独资企业等表现形式.其中,合伙企业与公司制企业相比有着形式简单、集资方式灵活、成员关系紧密等优点,因而被广大投资者特别是中小投资者所采用,成为现实经济生活中的一种重要企业组织形式.     

对合伙企业入伙问题的几点思考——以有限合伙为例

入伙关系着有限合伙企业内部合伙人员权利和责任的划分,也对合伙债权人债权的保障有着极为重要的意义.我国法律对此虽有规定,但尚不完善.我国应当科学地细化入伙人资格的规定,处理好合伙人知情权之保障与合伙商业秘密之保护的关系,完善入伙表决制度与入伙协议生效问题,厘清入伙人对合伙债务的责任.     

我国房地产税制的现状及改革构想

房地产税制是维护房地产市场公平竞争，实现国家对房地产业宏观调控的有力杠杆。然而，我国现行的房地产税制却存在税费不分、税制不统一、税制结构不合理等诸多问题。严重影响了其对房地产业应有的宏观调控作用。因此，适时地推进房地产税制的改革应是当务之急，应统一内外税制，合理界定税费的范围，建立统一、规范、合理的房地产税收体系。     

The Change in Productive Efficiency in Telecommunications in the United States

The question addressed here is whether the adoption of incentive regulation, which has become an important regulatory tool in the telecommunications industry in the USA, has resulted in a change in the technical efficiency of local exchange carriers in the USA. After providing an overview of the nature of incentive regulation, a methodology for measuring technical efficiency and its change is introduced. This is a multiple-output/multiple-input distance function approach to measuring technical efficiency. The results of implementing this approach for 19 local exchange carriers for the 1988-2001 period indicate that in the production of local service, intrastate toll/access service, and interstate access to local loops, there was no change in technical efficiency between the 1988-1990 period and the 1991- 2001 period, something that incentive regulation was specifically designed to promote.     

西部地区人力资本投资与知识化发展

人力资本投资在推动知识化发展的过程中存在自增强机制，通过促进人力资本保值增值，进行人力资源合理配置，改善配置环境和配置政策、完善配套措施，有助于充分发挥这一机制的功能，从而实现西部地区知识化发展。     

Age Discrimination in Employment in Canada

Issues pertaining to age discrimination in employment in Canada are analyzed with a view toward highlighting lessons that may be learned from the Canadian experience—an experience that is taking on increased policy importance. Reasons for the increased attention to age discrimination issues are outlined, followed by a portrayal of the age discrimination legislation and court interpretations in Canada, especially as they pertain to mandatory retirement. Enforcement aspects are discussed, as is the evidence on age discrimination in employment and the effectiveness of legislation with respect to age discrimination and mandatory retirement. The article concludes with a discussion of the lessons to be learned from the Canadian experience, especially with respect to the poorly understood but complicated relationship between age discrimination and mandatory retirement. Policy recommendations for strengthening age discrimination legislation are also outlined. (JEL J14 , J24 , J71 )     

Inequalities in Income Distribution in Slovenia

This article presents an empirical analysis of income distribution based on income tax data for Slovenia in 1991-2000. It presents evidence of rising inequalities in income distribution (gross income, gross wages and pensions). These results are supported by coefficients of variation, Gini coefficients and by the Lorenz curves. Inequalities increased rapidly in the 1991 to 1993 period. After a significant decrease in 1994 and a steady increase from 1995 to 2000, the peak value from 1993 was not surpassed. Atkinson's requirements for dominance comparisons are not violated. Inequalities are also present in the distribution of the benefits of economic growth among income groups.     

上海生态农业发展影响因素研究

文章分析了上海生态农业发展的影响因素,并利用计量模型进行检验,认为影响上海生态农业发展的主要因素有农业基础设施、农业劳动力资源、农业产业化水平、农业科技实力状况。     

Public participation in forestry in Turkey

Recently public participation in forestry has been seriously considered in Turkey. Participation is however quite a challenge for a country with a long tradition of top-down management and a strong bottom-up dependence on public provisioning. In such a setting, it may not be surprising that the experiences with public participation in forestry in Turkey are mixed. There are some positive initiatives like the creation of farmer's cooperatives and NGOs, but their role is quite limited and small of scale. This paper is bringing together different views based on existing studies in Turkish related to Turkey's experience with implementing public participation in forestry.     

Inter-enterprise arrears in economies in transition

In the context of economies in transition, the paper argues that an excessive liquidity squeeze could throw the economy into a persistent state of low economic activity. In such bad equilibrium, enterprise transactions become largely demonetized, with a chain of arrears, a form of involuntary credit, spreading over the entire system. The empirical analysis of the Romanian experience seems to support the view advanced in the paper.