浅析合同法缔约过失责任

缔约过失责任是在订立合同过程中缔约一方当事人因违反诚实信用原则所应承担的先合同义务造成另一方当事人信赖利益的损失时所应承担的民事赔偿责任。从缔约过失责任的理论基础入手,对缔约过失责任的适用条件及缔约过失的后果作简要分析。     

浅议缔约过失责任

本文从缔约过失责任的概念入手,首先分析了缔约过失责任的法律基础。在详细分析了目前理论界四种主要学说的基础上,本文提出诚实信用原则是缔约过失责任制度的法律基础。接下来,本文又具体分析了缔约过失责任的构成要件。最后结合《中华人民共和国合同法》,指出缔约过失责任制度在我国《合同法》中的地位及具体运用,并且针对该制度目前存在的不足之处提出了相关的改进建议。     

缔约过失责任探析

缔约过失责任是指缔约人在缔约过程中故意或过失地违反先合同义务，而致另一方的信赖利益遭受损失，依法应承担的民事责任。先合同义务始于要约生效，终于合同生效。缔约过失责任是以诚实信用原则为基础的民事责任。有过错的缔约一方应当赔偿另一方由于信赖合同成立而造成的利益损失。     

论金融控股公司加重责任制度的法理基础

金融控股公司的加重责任制度是在民法社会化这一大的理论背景下产生和发展起来的,其制度本身符合并有利于实现公平、诚实信用、禁止权利滥用等现代民法的基本原则.就金融控股公司这一具体领域来讲,在特定情形下把子公司视为母公司的代理人并由母公司承担子公司行为所产生责任的"准代理"理论是金融控股公司加重责任制度正当性的直接法理依据.     

浅析公司社会责任的本质探求

公司社会责任观源于经济学上的企业社会责任观念,在引入这一概念之后,法学家们运用法学理论对之进行了改造,但学界对公司社会责任的内涵及其实现方式颇有争议。公司作为市场经济社会中的重要成员,探讨公司社会责任离不开我国的实际社会情况,就目前来看,公司社会责任就是诚实信用。     

信守责任——学习《农行员工行为守则》有感

责任本质上是一种使命。我们的家庭需要责任,因为责任让家庭充满爱;我们的社会需要责任,因为责任能够让社会平安、稳健发展;我们的企业需要责任,因为责任让企业更有凝聚力和竞争力。在工作中,责任就是对自己所在岗位的忠诚和信守,是对自己工作的出色完成。     

责任会计原则初探

为了适应经济体制改革的需要,目前我国不少企业正在推行责任会计。本文试就建立我国责任会计制度应遵循的基本原则作些初探。 一、企业整体原则 责任会计是对企业内部责任单位进行控制和考核的一种内部会计,其目的在于保证实现企业预先规定的经营目标,实现经济效益。责任会计应该促使内部各责任单位能够协调地为企业总目标的实现而努力工作,调动他们的主动性和创造性,在各自不同的岗位上,共同对企业负责,严格按照企业总目标的要求去完成自己的任务。防止各责任单位只顾个人利益和小团体利益而偏离企业总目标各行其     

浅谈经济责任审计工作有关问题

经济责任审计是在我国改革开放过程中形成的一种审计制度,是我国传统审计在新形势下的继承和发展。由于经济责任审计工作起步时间不长,理论和实践上的不足暴露的十分突出。一、经济责任审计需注意的问题一是树立正确的经济责任审计理念。实践证明,实行经济责任审计制度是对领导干部进行考察监督的一个重要渠道,是完善干部监督机制的一个有效措施,是加强干部监督工作的重要一环。经济责任审计必须坚持与时俱进的科学态度,从依法履行审计监督职责和适应加强干部监督工作需要的高度出发,提高认识,加强领导,把实施经济责任审计作为审计机关认真…     

高校开展任中经济责任审计初探

任中经济责任审计是领导干部任期经济责任审计的一种重要实现形式,是一种变事后监督为事前、事中监督的有效措施,开展任中经济责任审计是提高工作计划性、科学考评领导干部、提高离任审计效率、建立惩治和预防腐败体系的需要,但在实施的过程中,还存在观念偏差、目标定位不够准确、评价缺乏统一标准、资源受到一定制约等难点问题,并针对以上问题提出相关对策。     

高校开展任中经济责任审计初探

任中经济责任审计是领导干部任期经济责任审计的一种重要实现形式,是一种变事后监督为事前、事中监督的有效措施,开展任中经济责任审计是提高工作计划性、科学考评领导干部、提高离任审计效率、建立惩治和预防腐败体系的需要,但在实施的过程中,还存在观念偏差、目标定位不够准确、评价缺乏统一标准、资源受到一定制约等难点问题,并针对以上问题提出相关对策。     

浅谈会计责任和审计责任

企业的会计信息是企业管理者的经营决策、潜在投资者的投资决策、债权人的贷款审核及其他会计信息使用者决策的重要依据.如果由于会计信息的失真造成各有关利益主体损失时,就会追究相应责任主体的法律责任,提供虚假会计资料的企业负责人和相关会计人员需承担相应的会计责任,而为企业出具审计报告的注册会计师及会计师事务所,亦会因未能通过审计发现和披露企业会计资料中存在的错误、舞弊和企业经营风险,而会被追究其审计责任.     

强化责任 搞好结合 努力做好股改上市后的党建工作

随着工行成功上市，工行在变革中实现了历史性的飞跃，从根本上改变了经营和竞争态势，使全行的经营管理、业务发展、经营模式和管理方式发生了根本变化，对新时期如何做好党建工作，提出了新的要求，特别是对基层行如何做好党建工作，确保全行经营管理的顺利进行，提出了新的挑战和考验。     

Corporate social responsibility versus corporate shareholder responsibility: A family firm perspective

Recent literature suggests that some socially responsible corporate actions benefit shareholders while others do not. We study differences in policy toward corporate social responsibility (CSR) between family and non-family firms, using environmental performance as the proxy for CSR. We show that family firms are more responsible to shareholders than non-family firms in making environmental investments. When shareholder interests and societal interests coincide, i.e., when it comes to alleviating environmental concerns that have potential to harm society and elevate the firm's risk exposure, family firms do at least as well as non-family firms in protecting shareholder interests. However, when shareholder and societal interests diverge, i.e., when it comes to making environmental investments that might benefit society but do not benefit shareholders, family firms protect shareholder interests by undertaking a significantly lower level of such investments than non-family firms. Our findings suggest that lack of diversification by controlling families creates strong incentives for them to act in the financial interest of all shareholders, which more than overcomes any noneconomic benefits families may derive from engaging in social causes that do not benefit non-controlling shareholders.     

Corporate social responsibility committees and the use of corporate social responsibility assurance services

This study examines whether corporate social responsibility (CSR) committees associate with the external assurance of CSR reports. Specifically, we consider the presence and effectiveness of CSR committees. Using a sample of Australian firms over the period 2004–2016, we show the mere presence of a CSR committee is not related to the external assurance of CSR. However, CSR committee effectiveness is positively related. In addition, firms with higher CSR committee effectiveness are more likely to seek external assurance provided by the Big4 accountancy firms and acquire financial audit and CSR assurance services from the same provider. Taken together, CSR committee effectiveness plays an active role in CSR assurance services. Our results are particularly relevant to those with interests in understanding the demand and choice of external CSR assurance services, as well as the impact of corporate governance mechanisms on these services.     

Employee responsibility in benefit change

If employers want to move employees beyond superficial acceptance of benefit changes, organizations need to increase the focus on how they manage the change process and support employee decision making. This article describes how employers can help workers understand changes and, through effective change management and communication, successfully navigate in an evolving benefits world. Using recent survey research about large employer and employee attitudes, the authors demonstrate tangible proof that these efforts pay off, both in financial and cultural terms.     

The path to corporate responsibility

Nike's tagline,"Just do it," is an inspirational call to action for the millions who wear the company's athletic gear. But in terms of corporate responsibility, Nike didn't always follow its own advice. In the 1990s, protesters railed against sweatshop conditions at some of its overseas suppliers and made Nike the global poster child for corporate ethical fecklessness. The intense pressure that activists exerted on the athletic apparel giant forced it to take a long, hard look at corporate responsibility--sooner than it might have otherwise. In this article, Simon Zadek, CEO of the UK-based institute AccountAbility, describes the bumpy route Nike has traveled to get to a better ethical place, one that cultivates and champions responsible business practices. Organizations learn in unique ways, Zadek contends, but they inevitably pass through five stages of corporate responsibility, from defensive ("It's not our fault") to compliance ("We'll do only what we have to") to managerial ("It's the business") to strategic ("It gives us a competitive edge") and, finally, to civil ("We need to make sure everybody does it"). He details Nike's arduous trek through these stages-from the company's initial defensive stance, when accusations about working conditions arose, all the way to its engagement today in the international debate about business's role in society and in public policy. As he outlines this evolution, Zadek offers valuable insights to executives grappling with the challenge of managing responsible business practices. Beyond just getting their own houses in order, the author argues, companies need to stay abreast of the public's evolving ideas about corporate roles and responsibilities. Organizations that do both will engage in what he calls"civil learning".     

Cross-listing and corporate social responsibility

This paper investigates the dynamics of cross-listing and corporate social responsibility (CSR). Using a sample of 10,815 firm-year observations from 54 countries over the period 2002–2011, we find that cross-listed firms have better CSR performance than non–cross-listed domestic firms. This result is robust to endogeneity and different types of cross-listing. We also find that CSR increases (decreases) significantly after cross-listing in (delisting from) U.S. markets. The positive impact of cross-listing on CSR performance is stronger for firms from countries with weaker institutions, lower country-level sustainability, and higher liability of foreignness, and for firms operating in industries with high litigation risk. Finally, we find that cross-listed firms with better CSR performance exhibit higher valuations.     

Corporate social responsibility and classification shifting

This study examines the relation between corporate social responsibility (CSR) and firm behavior to misclassify core expenses as special items in the income statement to inflate core earnings (i.e., classification shifting). We find that firms with good CSR performance (high-CSR firms) are less likely to engage in classification shifting than firms with poor CSR performance (low-CSR firms). We also find that high-CSR firms engage in less classification shifting even when they have greater incentives to meet earnings benchmarks. Overall, our results are consistent with the notion that socially responsible firms behave ethically in financial reporting.