依法理财随想

<正>刚刚落幕的党的十八届四中全会通过了《中共中央关于全面推进依法治国若干重大问题的决定》,提出了全面推进依法治国的总目标,建设中国特色社会主义法治体系,建设社会主义法治国家。全面推进依法治国是为实现"两个一百年"奋斗目标、实现中华民族伟大复兴的中国梦提供有力的法制保障。在论及深入推进依法行政,加快建设法治政府一节,《决定》中指出要加强对政府内部权力的制约,是强化对行政权力制约的重点。对财政资金分配使用、国有资产监管、     

论人民警察权

人民警察权是我国人民警察法律体系的中心内容和核心，研究好人民警察权，对更好地维护国家安全和社会治安稳定，保护公民的合法权益，加强人民警察队伍建设，从严治警，提高人民警察素质，保障人民警察依法行使职权，保障改革开放和社会主义现代化建设的顺利进行具有重要的现实意义。为确保人民警察权的正确实施，本着警务活动遵循合情、合理、合法、有序、高效的原则，本文就人民警察权的性质、范畴、实践原则及改进对策，谈点粗浅认识，以求教于同仁。     

建立现代企业制度必须做好与财会专业密切相关的几项工作

建立现代企业制度必须做好与财会专业密切相关的几项工作张永康《中共中央关于建立社会主义市场经济体制若干问题的决定》指出：“以公有制为主体的现代企业制度是社会主义市场经济体制的基础”、“建立现代企业制度，是发展社会主义大生产市场经济的必然要求，是我国国有...     

交通运输综合行政执法层级监督范围研究

党的十八届四中全会通过的《中共中央关于全面推进依法治国若干重大问题的决定》把全面推进依法治国的总目标确定为建设中国特色社会主义法治体系和社会主义法治国家,并把"严密的法治监督体系"作为社会主义法治体系的四项内容之一。党的十九大报告指出,要加强对权力运行的制约和监督,让人民监督权力,让权力在阳光下运行,把权力关进制度的笼子。     

新时期领导干部的道德重塑

随着社会主义市场经济体系的建立，民主法制建设的逐步完善，政治体制改革的继续推进，领导干部的道德处于新的定位过程。在这一过程中，有的领导干部的道德出现了缺失、异化，把人民赋予的权力当作个人资本，当作谋私的工具，贪污挪用公款、权力寻租、虚报浮夸、官僚主义、买官鬻爵等现象愈演愈烈。因此，领导者的道德重塑是能否建立起具有中国特色的社会主义公共行政体系，实现真正的以德行政的关键所在。     

港口行业协会在新形势下的作用

当今，凡是实行市场经济的国家，行业协会在维护同行业利益、促进同行业发展、避免行业内部无序竞争以及实行行业的自我协调、自我约束、自我管理中发挥着重要作用。建设和发展行业协会是建立社会主义市场经济体制的重要组成部分，探索和办好具有中国特色的行业协会，对于建立社会主义市场经济体制、政府转变职能、构建政府和企业之间的社会化联系方式，以及实现产业结构调整，都具有十分重要的现实意义。     

必须建立适应社会主义市场经济需要的新税制

必须建立适应社会主义市场经济需要的新税制财政部税政司司长韩绍初现行税制是在由计划经济转向计划经济与市场经济相结合的阶段形成的，不可避免地具有一定的历史局限性。建立社会主义市场经济体制，客观上要求充分运用经济杠杆，而不是行政性指令手段，为市场机制作用的...     

抓好“三项” 建设不断提高办公室工作水平

民航体制改革完成后，建立起了以民航总局和各地区管理局为主的新的两级行政管理体制。新的形势要求各地区管理局要改变管理思路，创新管理理念，转变管理职能，改进管理方式方法，进而建设法治政府、服务政府、有限政府、责任政府、透明政府。在这种巨大的变革面前，办公室如何适应形势需要，围绕中心工作，     

会计人员继续教育暂行规定

第一章总则第一条为了建立和完善与社会主义市场经济要求相适应的会计人员继续教育制度，规范会计人员继续教育工作，促进我国会计工作水平的提高，根据忡华人民共和国会计法》等有关规定，制定本规定。第二条会计人员继续教育是会计管理工作的一个组成部分，是会计队伍建设的重要内容。第三条会计人员继续教育以建设有中国特色的社会主义理论为指导，从社会主义市场经济建设的实际需要出发，服务于社会主义市场经济建设。第四条会计人员继续教育的主要任务是以提高会计人员政治素质、业务能力、职业道德水平，使其知识和技能不断得到更新、…     

也谈企业管理要以财务管理为中心

建立现代企业制度，实现社会主义公有制与市场经济的紧密结合，搞活港口企业，要坚持不懈地加强企业管理。企业管理要以财务管理为中心，财务管理要以资金管理和成本管理为中心，这是社会主义市场经济运行的基本要求，是实现国有资产保值增值和实现两个根本性转变的需要。企业管理以财务管理为中心的客观必然性随着社会主义市场经济的发展，企业内部的各项专业管理工作所发挥的作用都在发生变化，其中有一个趋势就是财务管理变得越来越重要，这已成为人们的共识。企业管理要以财务管理为中心，这不是以人的主观意志决定的，它是市场经济的客…     

国铁企业法律纠纷案件管理机制优化策略研究

国铁企业法律纠纷案件管理是铁路法治建设的重要组成部分,为全面提升法律纠纷案件管理水平,切实维护铁路合法权益,亟需针对相应管理机制进一步创新和优化,以适应国铁企业改革发展的需要。在对国铁企业法律纠纷案件管理机制现状及优化因素进行分析的基础上,提出创新主动维权方式、构建区域会商新模式、优化重点领域案例应对指引的国铁企业法律纠纷案件管理机制优化策略,通过制定主动维权工作指引、扩大案件区域会商参与主体范围、编写重点领域法律纠纷案件应对指引等措施,完善国铁企业法律纠纷案件管理体系,实现法律事务工作与铁路生产经营活动的深度融合。     

《物权法》实施对铁路建设事业的影响与对策

物权法作为规范财产关系的民事基本法律,对现行民法通则、土地管理法、城市房地产管理法、担保法、农村土地承包法等法律中有关物权的规定中的共性问题以及现实生活中迫切需要规范的问题做出了重新规定,明确了对物权如何保护。其中与铁路发展密切相关的内容很多,如强化了对国有财产的保护;对公共利益和征收补偿作出了相关规定;对担保物权的规定突破了担保法的内容等。这些内容是今后和谐铁路建设中必须遵循的,需要铁路行业倍加关注。     

Reform and opening up: Way to the sustainable and harmonious development of air transport in China

The global air transport has been undergoing wings of change in the past 30 years as a result of deregulation and liberalisation. During this period, the air transport in China has also been undergoing significant transformation and rapid growth following the reform and opening up policy of China since 1978, the same year when the USA enacted the Airline Deregulation Act. Although China has become the world's second largest air transport system since 2006, few studies have analyzed the growth pattern and policy evolution of this important market. This paper critically reviews the development of the air transport policy of China and examines the challenges in the 21st Century. Such an investigation leads to the following conclusions: (A) the reform of China's civil aviation has been based on the national policy in socialist market economy as well as the liberalisation of air transport; (B) the substantial growth in the last three decades has been driven by economic growth as well as the transformation of China's transport industry. (C) In order to sustain the rapid and continuous development in civil aviation, China should continue to implement scientific management and development, deepen the reform and opening up and continue liberalisation.     

论铁路公安技术工作发展的若干问题

目前铁路公安技术工作在体制、管理、装备、人才、信息、保障等方面还存在很多的不适应，需要各级领导提高认识、加大投入，大力推进铁路公安技术专业化、规范化、信息化、现代化建设。只有强化铁路公安技术工作，才能更好地实现铁路公安机关维护铁路和社会稳定的需要，才能进一步提高铁路公安机关的执法水平，提高铁路公安机关的战斗力，有力地促进铁路公安机关现代警务机制的建立。     

农村犯罪黑数问题的法律思考

农村社会中存在的犯罪黑数是建设社会主义和谐社会的阻碍因素之一。农村犯罪黑数较高的原因有多种。要降低农村社会的犯罪黑数，必须加强社会主义法治教育，遏制、打击宗族势力在农村的发展，充实农村的警力配置以及消除受害人自身对刑事案件隐匿不报的错误认识。     

论素质教育观下的警体教育

通过总结多年的警体教学实践，结合素质教育的观念与要求，从教育观念、教学模式、教材内容、师资队伍建设及学生的全面发展等方面，指出警体教育中所存在的与素质教育不相适应的问题，探讨加强警体素质教育的措施和方法，对促进公安素质教育的发展具有一定的意义。     

Establishment of air transport undertakings – Towards a more holistic approach

This paper addresses the issue of principal place of business. Principal place of business can be interpreted in various ways in addition to its strict legal meaning in international air law. The term establishment is also relevant because since the Open Skies decisions of the European Court of Justice of 2002, this term has been used, although not reconciled with the existing aviation law regime. The interpretation of these terms is not only an academic exercise; airlines may be able to choose their hubs in relation to the meaning of their principal place of business, and exercise traffic rights from there. The same is true for the interpretation of the term establishment. Since airlines generate about 80% of their revenues from the operation of traffic rights, the choice of criteria for the determination of the term ‘principal place of businesses’ affecting role of airports as hubs under a modernised air law regime. This has practical relevance for the conduct of a future air transport policy.     

Aviation insurance and the implementation of the small aircraft transportation system

Aviation insurance is a unique field from a business, legal, and regulatory standpoint. Issues such as risk management, contracts, and liability raise particular challenges within this highly specialized market. The implementation of the small aircraft transportation system (SATS), as envisioned by NASA and its industry and academic partners entails a thorough analysis of aviation insurance to determine whether the current market structure could support this major policy initiative. In this paper, we investigate the impact of the current legal, regulatory, and market environments on the implementation and development of SATS. The primary goal is to determine what obstacles these conditions would raise vis-à-vis SATS’ implementation. We also seek to identify strategies, alternatives, and regulatory policies that would help achieve a successful transition to a modern, efficient, and fully developed market for small aircraft transportation services.     

Learning from accidents: Updates of the European regulation on the investigation and prevention of accidents and incidents in civil aviation

Civil aviation has a longstanding tradition of investigating accidents and reporting incidents, which contributes to making aviation one of the safest forms of transport.To make flying safer, independent investigation into accidents is essential as it the surest way of identifying the causes of an accident and answering the fundamental questions “What really happened?” and “What can be done to prevent similar incidents in the future?”.The obligation to investigate accidents is enshrined in the Chicago Convention of 1944. Recognizing the importance of accident investigation, the European Union adopted Council Directive 94/56/EC establishing the fundamental principles governing the investigation of civil aviation accidents and incidents and later on Directive 2003/42/EC on occurrence reporting. They both significantly contributed to harmonization of accident prevention.But with air traffic steadily increasing, accidents do happen despite the best efforts of regulators and industry. The organization of the air transport sector is much more complex now than it was a decade ago. Today there is significant divergence in the investigating capacity of the EU Member States compared to 1994. Furthermore nowadays investigating air accidents take new kinds of expertise and more resources than a decade ago. At the same time there is a new legal and institutional environment in Europe derived from the adoption of European aviation safety rules. Also the organizational set-up has changed substantially with the establishment of the European Aviation Safety Agency (EASA), which is now responsible for certifying aircraft in the EU. The EU rules on investigating air accidents need to be updated to reflect the current realities of Europe's aviation market and the complexity of the global aviation industry.Accordingly, over the last few years the European Commission has been working on a Regulation on the investigation and prevention of accidents and incidents in civil aviation, with the intention of updating and replacing the existing Directive. With this new regulation the Commission aims to promote more efficient and independent inquiries into the causes of air accidents and also expects to strengthen the rights of the victims of air accidents.Today the end is in sight, once that the Commission and European Parliament have reached an agreement about the content and text of this new regulation. Reasons behind this new regulation are presented in this paper together with a detailed explanation of its main contents, an assessment of their impact and their expected benefits.     

Supporting the needs of special assistance (including PRM) passengers: An international survey of disabled air passenger rights legislation

Passengers who require special assistance at airports and on aircraft represent one of the fastest growing demographics for aviation worldwide. At some airports, annual growth in PRM (persons with reduced mobility) traffic is six times greater than the overall rate of passenger growth yet barriers to accessible air travel remain and disabled passengers continue to exhibit a lower propensity to fly than other travellers. In an attempt to aid disabled passengers’ accessibility to air travel, countries have introduced dedicated air passenger rights and consumer protection legislation which seeks to specifically address the needs of disabled travellers. These regulations typically state minimum service standards and levels of service provision that must be provided by air transport operators to enable disabled travellers to access air travel on an equal basis to other passengers. These legal interventions, however, have been developed on a country-by-country basis and this has created a lack of international regulatory alignment. This paper reports on the findings of an international survey of disabled air passenger rights legislation in 47 countries covering 20 aviation markets (the single market in the European Union and 19 other States). It identifies the differences in regulatory frameworks, highlights their implications for consumers and ultimately concludes by recommending the formation of more harmonised global policy making to better support the needs of special assistance passengers and facilitate their greater mobility by air.