2010年全国会计专业技术资格考试初级经济法基础试题及参考答案

一、单项选择题 1.下列法的形式中,由全国人民代表大会及其常务委员会经一定立法程序制定颁布,调整国家、社会和公民生活中基本社会关系的是（ ）。A.宪法B.法律C.行政法规D.行政规章【答案】B     

信息时代行政立法的民主参与

政府的信息化突破了地域制约的瓶颈,提供了便捷和廉价的工具,有助于增强行政立法的科学性以及提高公众的参政意识。信息化背景下扩大行政立法的民主参与措施有:通过政府网站宣传有关行政立法的意义和事项,保障公民的知情权;通过政府网站中的相关论坛收集公民对于行政法案的意见和建议,举行网上听证会听取群众意见;通过群体决策支持系统,征求专家对法案的意见和建议。     

浅析我国物流立法之完善

我国物流立法包括相关法律、行政法规、部委规章和国家标准,立法之间存在着不协调、滞后和立法空白等问题。可从系统化立法、清理现有立法、引入WTO有关规则和制定物流基本法四个方面加以完善。     

2014年度注册会计师全国统一考试税法模拟试题及参考答案

1．下列关于税收立法的表述中，正确的是（ ）。 A．税收立法包括对税收法律、法规、规章的制定、公布、修改和补充，不包括对税收法律、法规、规章的废止 B．我国的企业所得税法、个人所得税法、《增值税暂行条例》都是由全国人民代表大会及其常务委员会立法的税收法律 C．国务院及所属税务主管部门有权根据宪法和法律制定税收行政法规和规章 D．税收法律由全国人大和人大常委会审议通过后以人大委员长的名义发布实施     

看中国

环保部：＂新环保法向社会征求意见＂2015年1月1日,新环保法将正式实施。10月17日,环境保护部向全社会公开征求意见,以使一系列法规更加符合实际、程序完备、便于操作。在环保部征集意见的同时,10月19日,北京马拉松比赛在雾霾中开跑。无论对公民的健康,还是对国家的声誉、环境,诸多问题的解决都已箭在弦上。只是从环保部门的相关资讯看,他们目前主要在做的事情是＂征集意见＂,似有兼具平息指责的功效。     

完善民主参与机制:行政立法的必然抉择

在我国,民主法治的观念已深入人心,和行政执法、行政监督已取得的成就相比,行政立法在一定程度上对公众参与还显得有些不足。因此,我们要完善公众参与行政立法的机制,扩大公民对行政立法的影响,改进行政立法的程序和公民参与行政立法的途径。     

关于国有独资企业立法的思考和建议

本文所论述的国有独资企业立法，仅指1978年12月十一届三中全会以后关于国有独资企业或者企业国有资产的专门法律和行政法规，而不包括下列两类：（1）地方性法规、规章以及自治条例和单行条例中的关于国有独资企业或者企业国有资产的专门立法；（2）与各类所有制企业相关的综合性立法，如《企业所得税法》等。     

加强行政事业性收费的监管

加强行政事业性收费的监管孙龙行政性收费是指行政机关、司法机关和法律、法规授权的机构，依据国家法律、法规行使其管理职能，向公民、法人和其他组织收取的费用。事业性收费指事业单位根据法律、法规、规章授予的行政职权，为社会提供特种服务，向公民、法人和其他组织...     

《农业行政许可听证程序规定》

第一章总则第一条为了规范农业行政许可听证程序,保护公民、法人和其他组织的合法权益,根据《行政许可法》,制定本规定。第二条农业行政机关起草法律、法规和省、自治区、直辖市人民政府规章草案以及实施行政许可,依法举行听证的,适用本规定。第三条听证由农业行政机关法制工作机构组织。听证主持人、听证员由农业行政机关负责人指定。第四条听证应当遵循公开、公平、公正的原则。第二章设定行政许可听证第五条农业行政机关起草法律、法规和省、自治区、直辖市人民政府规章草案,拟设定行政许可的,在草案提交立法机关审议前,可以采取听证的形…     

权威发布

政府征税将需立法决定全国人大十二届三次会议通过的《全国人民代表大会关于修改〈中华人民共和国立法法〉的决定》明确指出,"税种的设立、税率的确定和税收征收管理等税收基本制度"只能由法律规定。这意味着,今后政府收什么税、向谁收、收多少、怎么收等问题,都要通过人大立法决定。此外,修改后的立法法规定,没有法律、行政法规、地方性法规的依据,地方政府规章不得设定减损公民、法人和其他组织权利或增加     

Hybrid Forms Of Accountability: Citizen engagement in institutions of public-sector oversight in India

The public sector institutions which are responsible for monitoring government performance are not normally open to citizen participation. Yet there is widespread dissatisfaction with the capacities of states to exercise self-restraining functions effectively, and a growing interest amongst citizens to inform, monitor, or participate directly in the workings of these oversight institutions. This paper examines two citizen-initiated efforts in India to engage with public sector oversight functions. In one case, citizens attempted to engage with administrative accountability institutions (monitoring efficiency and quality in the food subsidy system), and in the second, citizens challenged official auditing systems in local government by producing parallel accounts of local spending which contradicted official versions. Both cases involved citizens breaking away from the ‘vertical’ channels of accountability traditionally open to civil society (lobbying, voting), and insinuating themselves to previously closed ‘horizontal’ accountability functions (the state's internal procedures for administrative review or financial auditing). We argue that for such ‘hybrid’ forms of accountability to be effective, it is important that citizens be given legal standing within institutions of public sector oversight, a continuous presence within the oversight agency's work, structured access to official documentary information, including spending records, and the right to issue dissenting perspectives directly to legislative bodies.     

Sources of inefficiency in representative democracy: Evidence on public investments across nations

Besley and Coate (1997 and 1998) exposit a formal model of dynamic fiscal policy that highlights the problem associated with the temporal mismatch between the incidence of benefits and costs. Their analysis focuses in part on the conditions that may result in inefficient public investment decisions in a representative democracy. This paper employs cross-national data to investigate implications of the Besley-Coate model. The findings indicate that several political institutions significantly affect public investments, including term lengths, staggered term expiration dates, and the separation of power between the executive and legislative branches. The findings also suggest that fiscal arrangements for redistributive payments may increase public investments. Received: March 2000 / Accepted: May 2000     

关于企业内部规章制度的法律思考

涉及劳动者切身利益的企业内部规章制度(劳动制度)是劳动关系的基本要素之一,直接关系到劳动关系乃至整个社会的和谐稳定,《劳动法》、《劳动合同法》都已对其内容、程序合法性做出了原则规定。其相关各方,包括用人单位、劳动者、行政主管部门及国家立法机关均应从法律的角度对其作认真的思考和审视。用人单位应切实按照三个合法性标准策划企业规章制度;劳动者在以规章制度作为行为规范的同时应懂得用其合法性标准维护自身权益;行政主管部门应切实履行职责,加强对企业规章制度合法性的专项监查;国家应实行劳动关系法治化,立法机关应进一步就企业劳动制度做出专项立法。     

The role of the separation of democratic powers on structural transformation in Sub-Saharan Africa

The objective of this paper is to assess the effects of the separation of democratic powers on structural transformation in sub-Saharan Africa (SSA). Indeed, reducing the dependence of the judiciary and the legislature on the executive branch is likely to promote labor reallocation, innovation, and human capital and thus improve structural change and intra-industry productivity, which are the two components of structural transformation. Data from the Varieties of Democracy (V-Dem) Project (Ziblatt and al., 2021) and Mensah and Szirmai (2018) allow us to illustrate our points using a vector auto regression (VAR) model on a panel of 18 SSA countries. Our results show that both legislative dependence and judicial dependence on the executive branch have a negative effect on structural change and intra-industry productivity in the short and long run; but the effect of the judiciary is more decisive than that of the legislature in the short and long run. On the other hand, judicial dependence causes legislative dependence, while public sector corruption and educational inequalities cause judicial and legislative dependence on the executive. Our results argue for the independence of these two branches from the executive, especially the judiciary.     

Urban Leadership in German Local Politics: The Rise,Role and Performance of the Directly Elected (Chief Executive) Mayor

In the post‐1945 rebuilding of local democracy and local government in West Germany the local government statutes enacted by each of the regions (Länder) created a conspicuous variety of local governments that ranged from the council/directly elected (chief executive) mayor form (installed in the South German Länder of Baden‐Württemberg and Bayern) to that of the (British local government‐derived) council/council‐elected mayor, and the city director form (introduced in the Land of Nordrhein‐Westfalen). This made almost for a natural experiment with different local government models. Since the early 1990s, in a striking sequence of legislative moves, all Länder have adopted the (‘South German’) directly elected (chief executive) variant. The legislative motives behind this shift were twofold: first, to strengthen the direct democratic rights of citizens (‘local democracy’); and, second, to improve the capacity of local leadership in running and managing the city (‘governability’). The article argues that — as evidenced by the 50 year‐long practice in the South German Länder — the directly elected (chief executive) mayor form seems capable of fulfilling the double goal of strengthening the administrative leadership in local government and of enhancing its political accountability to the citizens. Furthermore, experience indicates that the potentially ‘over‐powerful’ position of the directly elected mayor (as political and administrative leader) has been counterbalanced and held in check by an active local council and by vigorous local political parties. Lors de la reconstruction de la démocratie locale et des gouvernements locaux en Allemagne de l'Ouest après 1945, les régions (Länder) ont chacune mis en place des statuts de gouvernement local aboutissant à une extraordinaire variété allant de la combinaison conseil‐maire (directeur) élu par la population (dans les Länder du Bade‐Wurtemberg et de Bavière, au Sud) et conseil‐maire élu par le conseil (inspirée du gouvernement local britannique), jusqu'à une forme d'administrateur de la cité (introduite dans le Land de Rhénanie‐du‐Nord‐Westphalie). Il en a résulté une quasi‐expérience naturelle de différents modèles de gouvernement local. Depuis le début des années 1990, dans une succession frappante de mesures législatives, tous les Länder ont adopté la variante (‘sud‐germanique’) par élection directe (d'un directeur). Cette mutation obéit à deux sortes de motifs législatifs: d'une part, renforcer les droits des citoyens à la démocratie directe (‘démocratie locale’) et, d'autre part, améliorer la capacité de l'autorité locale à diriger et gérer la ville (‘gouvernabilité’). Comme le prouve la pratique de cinquante années dans les Länder du sud, la formule du maire (directeur) élu directement paraît en mesure de répondre au double objectif de renforcement de la direction administrative dans un gouvernement local et d'accentuation de sa responsabilité politique vis‐à‐vis des citoyens. En outre, l'expérience montre que la position potentiellement ‘toute‐puissante’ des maires élus au suffrage direct (en tant que chef politique et administratif) a été contrebalancée et contenue par un conseil local actif et d'énergiques partis politiques locaux.     

论我国物流立法

随着经济全球化和信息技术革命，物流业在我国呈现出快速发展的趋势。目前我国现行的物流立法主要包括相关法律、行政法规、部委规章和国家标准，主要存在物流法律法规之间不协调和物流法律法规滞后、缺失和立法空白等问题。只有建立健全适应社会主义市场经济体制和现代物流产业发展的物流法律法规体系，才能保证我国物流业在不断完善的法律环境中健康发展。     

Policy Role of Social Media in Developing Public Trust: Twitter communication with government leaders

Citizens’ trust in a government is critical when the government utilizes Twitter to communicate with the public. This research collected 398 questionnaire samples from Korean citizens who communicate with a central government department via Twitter and employed a structured equation analysis. The study discovered that tweets coming from a leading (or an executive) government officer (e.g., a minister) played mediation role in increasing citizens’ perception of credibility in governmental Twitter feed. Furthermore, the citizens’ trust in governmental media functioned as a moderator for expanding their trust in government from an agency level to the overall government.     

TRAP abortion laws and partisan political party control of state government

Targeted Regulation of Abortion Providers (or TRAP) laws impose medically unnecessary and burdensome regulations solely on abortion providers in order to make abortion services more expensive and difficult to obtain. Using event history analysis, this article examines the determinants of the enactment of a TRAP law by states over the period 1974–2008. The empirical results find that Republican institutional control of a state's legislative/executive branches is positively associated with a state enacting a TRAP law, while Democratic institutional control is negatively associated with a state enacting a TRAP law. The percentage of a state's population that is Catholic, public anti-abortion attitudes, state political ideology, and the abortion rate in a state are statistically insignificant predictors of a state enacting a TRAP law. The empirical results are consistent with the hypothesis that abortion is a redistributive issue and not a morality issue.     

Service Quality,Administrative Process,and Citizens’ Evaluation of Local Government in the US

Abstract

It is often assumed that citizens evaluate government based on service quality or outcomes (such as safe neighbourhoods or good schools), but aspects of administrative process (such as fairness and respect) are also important. Using data from two US surveys, this study examines how service quality and administrative process influence citizens’ evaluations of government. Results indicate that service quality matters most to ratings of the community; in contrast, administrative process is the dominant driver of trust; and both quality and process have large effects on judgements about government’s overall job performance. Implications for public management research and practice are discussed.     

立法和制定标准的比较分析和研究——法律与标准生命周期过程比较分析研究之一

法律法规和标准都有其生命周期,即制定、实施、修订、再实施,直到废除的过程。它们之间也存在着异同之处。为了便于法律法规的立法过程和标准生命周期过程进行比较分析,本文主要就行政法规、部门规章和国家标准、行业标准的生命周期的第一阶段,即立法过程和标准制定过程进行了比较分析和研究。技术法规,尤其是强制性标准是联结法律与标准的重要纽带,也是相关法律立法过程中必须高度重视和考虑的一个重要方面。