浅议《淮南子》的执法思想

中国古代的法律思想往往蕴含在哲学思想中,作为继《吕氏春秋》后的又一杂家鸿著《淮南子》,其繁富驳杂的思想广涉政治、法律、天文等多方面的内容,其法律思想在＂道＂的统领下,博采儒、法诸家之长,从法的产生、执行等方面,阐述了其独特的杂家法律观,本文仅就其执法思想做井蛙之论。     

简讯

山东省枣庄市山亭区:宣传《条例》注重抓好"二传手"自《财政违法行为处罚处分条例》颁布实施后,山东省枣庄市山亭区财政监督局在《条例》宣传上坚持纵横相间、点面结合,注重抓好"二传手",取得了良好的效果。一是在纵向上抓好财政系统内部学习,聘请高校的教授及市财政监督局的领导开展专题讲座,对全区财政干部进行为期一周的集中培训,让财政干部在各自的阵地上当好《条例》宣传解释的"传播者"。二是在横向上抓好区直单位会计人员的学习,利用会计管理局每月举办的会计例会,分五期在全区会计培训班上对《条例》的立法     

论20世纪30年代南京国民政府县政改革

本文主要论述《大公报》在20世纪30年代县政改革中发挥的重要作用。《大公报》从政治、财政、税收、社会教育等方面提出相应主张,充分体现出其作为媒体的时代责任感和前瞻性。     

试论《管子》的财政征收理论

试论《管子》的财政征收理论王文素《管子》一书，编辑了管仲的门生及尊崇管仲思想的后人撰写的记述管仲业绩和思想的７６篇文章，其中三分之二的篇章涉及到财政经济问题，特别是关于财政与国家的关系，财政作为国家掌握的征收工具与百姓的关系，财政的收、支、管理思想等...     

建立稳固 平衡 强大的国家财政——重温邓小平同志关于财政工作的两篇重要论述

建立稳固、平衡、强大的国家财政,是小平同志一以贯之的思想,它融会贯通于小平同志财政经济思想中,是邓小平理论的重要组成部分。在全面建设小康社会,加速推进社会主义现代化建设的今天,我们重温邓小平同志20世纪五十年代《财政工作的六条方针》和《地方财政工作要有全局观念》两篇重要论述,具有十分重要的现实意义。     

锚定新使命，在高质量强省建设中展现财政担当——专访全国人大代表，山东省财政厅党组书记、厅长李峰

<正>两会期间,《新理财》记者专访了全国人大代表,山东省财政厅党组书记、厅长李峰,李峰就《政府工作报告》内容以及山东省财政工作安排等内容回答了记者提问。《新理财》：李厅长,您好,您怎么看今年《政府工作报告》中关于财政的相关表述？李峰：今年的《政府工作报告》通篇贯穿习近平新时代中国特色社会主义思想,全面贯彻党的二十大精神,     

财政部有关负责人就《财政部门财政扶贫资金违规管理责任追究办法》答记者问

<正>近日,财政部印发了《财政部门财政扶贫资金违规管理责任追究办法》(以下简称《办法》)。这是财政部贯彻落实中央坚决打赢脱贫攻坚战决策部署,严格财政扶贫资金监管、确保每一分钱用在脱贫攻坚"刀刃上"上的重要举措。日前,财政部有关负责人就《办     

毛泽东《经济问题与财政问题》的时代启示

1942年,为解决延安边区在财政经济上的极端窘困,毛泽东为中共中央西北局高级干部会议专门撰写了《经济问题与财政问题》的报告,深入阐述了财政经济工作的基本原则、主要任务和具体措施,驳斥了一些错误的思想认识,对指引财政经济工作方向、振奋党员信心起到了巨大作用,这也成为毛泽东经济财政思想逐渐走向成熟的重要标志.当前,中国正处于"两个一百年"奋斗目标历史交汇点上,重温毛泽东这部70多年前的经典著作,对指导做好新时代的经济与财政工作,特别是如何确定财政的中心任务、如何更好建设民生财政、如何推进精兵简政、如何掌握科学的工作方法,提升经济财政战线党员干部能力水平,具有重大的现实意义和启示作用.     

试析魏特林思想世界中的"自由人"

威廉&#183;魏特林是19世纪德国无产阶级早期思想家和活动家。在其最为重要的三本著作：《现实的人类和理想的人类》、《和谐与自由的保证》、《一个贫苦罪人的福音》中,魏特林思想的主线就是怎样让一个正常的人脱离现实不平等世界的羁绊,真正达到人的自由和和谐。《和谐与自由的保证》一书最完整、最系统地体现了魏特林所有进步、积极的思想。由于他的唯心史观和他作为小手工业者代表的狭隘性,他的思想有许多不成熟和矛盾之处,但其依然提出了较为激进的消除不自由与不和谐的主张,并且在欧洲大陆和北美大陆进行了革命性的实践,对后世具有积极的启迪意义。     

“新中间路线”——转型的政策路径

<正>上胡不法先王之法?非不贤也,为其不可得而法。先王之法,经乎上世而来者也,人或益之,人或损之,胡可得而法?虽人弗捐益,犹若不可得而法。世易时移,变法宜矣。——[战国]吕不韦《吕氏春秋·察今》我们用"新中间路线"来形容促进经济发展方式转型的政策路径。在西方,"新中间路线"是一种走在资本主义和社会主义中间的政治经济理念的概称,中心思维是不走左和右两个极端,既不主张纯粹的自由市场,亦不主张过度的福利社会。但这个词的引用并没有严格的标准和共识,很多人认为北欧的经济模式是新中间路线的典型,也有人把美国前总统克林顿、英国前首相布莱尔维护自由市场价值和保守的财政政策,甚至中国的改革开放、脱离计划经济模式归结为中间路线。     

Debt and Taxes and Uncertainty

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.     

教育与资本怎样的前景怎样的现实

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.     

Director gender and mergers and acquisitions

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.     

Political corruption and mergers and acquisitions

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.     

East and west and north and south : A preliminary model

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.     

Trust and cross-border mergers and acquisitions

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.     

Tournament-based incentives and mergers and acquisitions

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.     

Corporate Innovations and Mergers and Acquisitions

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.