论行政法上的法律保留原则

法律保留原则是行政法学上一个重要制度,旨在通过规范立法权力与行政权力的行使来保障公民的基本权利、实现社会主义法治.因而,法律保留原则对约束、规范行政行为具有重要的作用.目前,在依法治国、以人为本的理念下探讨法律保留原则更具有丰富的理论意义,以充分发挥该原则在实践中的作用.     

权利是法治之本

法治就是法律的统治，它包含外在形式与实质内容两方面要求。有关法治的外在形式要求，人们并没有分歧。人们关于法治的分歧在于法治的实质内容。在一国内，个人与国家的关系是法治的主要内容，拥有权力是国家的本质属性，于是个人与国家的关系主要表现为权利与权力的关系。因此，人们关于法治的分歧主要就在于如何在立法和法律实施中处理权利与权力的关系。     

德国审计的独立性与经济性审计

一、德国审计的独立性 德国审计机构的独立性与审计个人的独立性都受宪法保护。为保障审计工作的独立性,联邦德国审计院和各联邦州审计院,都不隶属于立法机关与行政机关,既不属于议会领导,也不属于政府领导,而是处于立法、司法和行政机关之间的独立地位,按照宪法和法律规定从事审计工作,议会同联邦德国审计院和联邦州审计院都没有领导和被领导关系。     

重审我国法律对权力的制约措施——由乌坎事件出发

权力的滥用导致腐败,引发群体事件。乌坎事件是一个典型。本文力求探索一种全新的权力制约机制。通过案例分析与理论剖析相结合的方法,从法律与国家,权力与国家的关系分析入手,得出权力与法律关系的两面性。论证了权力被滥用的根因。得出结论,法律可以在权力内部制约机制的改进、公务员制度的完善、"饭桌社交"入刑等方面有效遏制权力滥用现象。     

论公共秩序保留制度在我国区际法律冲突中的适用

本文对公共秩序保留制度的概念、发展、功能与作用以及适用标准等进行了简单介绍,并结合对我国区际法律冲突的分析,提出该制度在解决我国区际法律冲突中适用的可能性与必要性,以及适用时必要的限制和相关辅助制度。     

宪政税收——一个从宪法视角分析税收的框架

宪政税收是宪法上对税收核心规则或最高原则的创设与运用之政法过程的制度性规范,这一过程要求税收的每一个核心要素都受制于宪政税收。理论上,一个符合中国现实的宪政税收模型是人民代表的一致同意。因为国家和人民的基本关系其实是税收关系,所以必须在宪法上界定国家与人民的权力与权利、责任与义务并使其基本关系宪法化。实践上,应以宪政税收为基本出发点,修改宪法的涉税条款,不必出台税收基本法,并以宪法理念或精神指导税收法律体系或制度的构建。     

关注中国税收法治的十大工程

没有健全的财税宪法,就缺乏规范财税问题的根本准则,就不能为税收法治建设提供宪法依据;税收问题上系国家兴衰、政权稳固和社会正义,下系国民福利和私有财产权保护,由此税收成为贯彻议会保留和法律优位原则最为坚决的领域,以保障税制的完善和税收职能的实现……总之,税收法治作为一项浩大的系统工程,应当放在国民经济和社会发展的全局中,在依法治国、建设社会主义法治国家的大背景下,按照科学发展观的要求,面向未来,突出重点。     

整合论宪法学： 找回国家还是失去国家？——读斯门德《宪法与实在宪法》

整合是宪法的原初使命，斯门德的《宪法与实在宪法》是国家整合的重要理论资源。鉴于国家在公法研究中的缺席，斯门德在方法论上实现了精神科学和国家法学的结盟，以一种辩证、运动的思维修补了个人与整体、经验和现实的断裂。作为一种生活过程，国家整合包括人的整合、功能整合和质的整合，斯门德以此重新解释了国家法的基本范畴。结合历史反思斯门德对于魏玛议会、总统制和联邦的分析，可以发现其抽象的分析框架高估了从个体到整体的连续性，未能触及具体的权力运作机制，相当程度上忽略了对主权的考察，因而无法提供有效的整合路径。如何结合社会现实推进国家整合，仍然是摆在宪法学者面前的任务。     

浅论保障人民监督权和制约国家权力

公民权利及其与国家权力的关系是宪法的核心问题。公民的基本权利及其保障是宪法的重要内容,是法治社会的根本目标;国家权力则是构建法治社会最强有力的后盾。公民权利是国家权力的基础,国家权力是公民权利的保障。二者有着紧密的联系。人民监督权,作为公民的一项重要基本权利,是我国社会主义监督制度体系必不可少的组成部分,也是社会主义初级阶段民主政治的一大特点。同时,国家权力的制约,是宪法的重要功能。保障人民监督权和制约国家权力构成了社会主义法治建设的两大重要方面。     

德国审计质量控制的启示

一、德国国家审计简介 德国国家审计由联邦审计院和16个州的审计院组成。审计院是依法行使职权的独立机构，介于议会和政府、司法之间，只服从于宪法、忠实于法律。审计人员具有高度的独立性，不受政府政策导向和党派观点的影响。联邦审计院是最高审计机关，但与16个州的审计院是相互独立的伙伴关系，在各自的审计范围内独立行使职权，有共同任务则协商处理。     

税收法定原则的宪法植入方式

全面落实税收法定的政策要求与立法实践,保障着我国财税制度改革能够获得稳定的法律环境。然而,作为税法基本原则的税收法定主义在我国宪法中却未能得到确立,宪法第五十六条显然无法兼容"控制政府征税权"的逻辑基点。为使征税权控制获得根本法层面的正当性,并使宪法内容与改革所追求的社会秩序相适应,梳理和借鉴域外各国的经验模式,应当在宪法的"公民权利义务"章节和"人民代表大会职权"章节做出条款补充,以符合中国实际的小范围修宪的方式,稳妥地实现税收法定原则的宪法植入。     

保护规范理论的引入抑或误用——刘广明诉张家港市人民政府行政复议案再检讨

刘广明案引入保护规范理论,为原告资格的利害关系判断标准提供了新思路,但也反映出最高人民法院对保护规范理论的适用前提和作用范围仍不明确。在利害关系的判断层次中,保护规范理论用于查明主观公权利以排除反射利益,而不用于确定被诉行政行为对既存权益的侵害可能性;前者关注私益保护指向的规范解释,后者关注因果关系确定性与紧迫性的事实判断。当起诉人诉请保护的合法权益已获得法律规范或司法实践的承认,则保护规范理论无适用必要。     

Chancen und Herausforderungen der Rückversicherung in der gesetzlichen Krankenversicherung

In 2009 a so-called morbidity orientated risk structure equalization scheme was installed for the German statutory health insurance in order to minimize structural differences between different providers with respect to revenue and expenditures. Even with this mechanism some risks to the individual health insurance providers remain. Reinsurance could be a way to mitigate these risks, but so far only very few contracts have been signed. Moreover the existing reinsurance contracts only focus on the periphery of the statutory health insurance system such as travel health insurance. In this article we therefore analyse existing risks for individual health insurance providers and evaluate their (re-)insurability. Hereafter the potential for reinsurance solutions in the German statutory health insurance itself as well as in newer forms of healthcare provision (e.g. integrated health care and managed care) is discussed. We find that reinsurance may be a reasonable solution for many of the risks in the statutory health insurance scheme. But as research in this area is very young further analysis of the nature of risks is necessary.     

Fusionen im deutschen gesetzlichen Krankenversicherungsmarkt

With regard to the intensified consolidation trend in the field of German statutory health insurances since the introduction of the GKV-WSG, it can be stated that there are multi-causal motives. Especially personal, financial and strategic reasons are decisive. In this context, personal motives are driven by individual power ambitions, while financial motives are primarily caused by implications of health policy reforms and strategic motives are characterized due to the aspiration for greater market power.Mergers in the statutory health sector can be regarded as highly promising, if the central motivation for merging is the creation of price or brand advantages. Merger of different types of insurers in the statutory system enables a new strategic positioning in the market. The choice of the potential partner is critical for success; the respective strategic positioning of the merger candidate should be the starting point for merging considerations. However, in business practice, informal relationships are frequently the decisive aspect. For the future in the statutory health sector, it is expected, that the pressure of consolidation increases and mergers keep their great strategic importance.     

Constitution

In looking toward the futures of Europe, the focal point of the legal and governmental aspects of European life has recently become the Treaty Establishing a Constitution for Europe—or just the ‘Constitution’ as it has become colloquially known. That socio-linguistic act of referring to a document as a constitution is a mammoth move. First, it ignores all of the concerns and hand-wringing around the idea of producing a legal document called a constitution that might immediately be thought of as a sovereign-building document, such as the German constitution or the Irish constitution. Second, it suggests that the people of Europe are in some way similarly situated as together to constitute something. In this article, the author continues a series of reflections on words regarding futures, and takes an extensive look at the use, misuse and power of the word ‘constitution’.     

社会改革过程中国家权力作用机制——以商鞅变法为例

商鞅变法是中国古代较为成功的一次社会改革,其成功原因各说纷纭,文章从国家权力角度进行了探讨,并得出了是最高统治者的支持给了商鞅运用各种形式权力的权限,对权威力的运用使秦民不得不服,对影响力的运用使秦民心服口服,对强制力的运用使秦民因恐惧而服,才是商鞅变法能够成功的真正原因.     

Accountability of the accountancy bodies: the peculiarities of a British accountancy body

The UK accountancy bodies, enjoying Royal Charters, exercise considerable social power. They act as statutory regulators for the auditing and the insolvency sector. Their regulatory activities (e.g. disciplining members) have a potential to blemish the name and reputation of their members and can bring the accountancy bodies into dispute with their members. In liberal societies, a common understanding is that the aggrieved individuals may be able to take legal action to correct perceived injustices. However, as this paper shows, the Association of Chartered Certified Accountants (ACCA) has asserted, and the courts accepted that they themselves have no powers to intervene in the internal affairs of the ACCA. Such powers, the ACCA established, are reserved for an official known as the ‘Visitor’, who may be appointed by the Lord Chancellor's Department on behalf of the Sovereign/Crown. The ACCA has relied upon this legal precedent, which it helped to create, to prevent an aggrieved member from airing his grievances in courts. However, eventually the legal precedent became problematic for the ACCA, as it had the potential to directly enmesh the state in the governance of the ACCA. At this point, the ACCA sought reversal of the legal precedent. The case illuminates the politics of accountability and shows the manner in which one of the UK accountancy bodies mobilised its resources to enact a very particular kind of accountability.     

Voting for direct democratic participation: evidence from an initiative election

We study a constitutional change in the German State of Bavaria where citizens, not politicians, granted themselves more say in politics at the local level through a state initiative election in 1995. This institutional setting allows us to observe revealed preferences for direct democracy and to identify factors which explain these preferences. Empirical evidence suggests that support for direct democracy is related to dissatisfaction with representative democracy in general rather than with an elected governing party.