司法独立与法院内部管理制度的改革

司法独立是司法公正的重要前提,法院内部行政管理体制对审判独立有着潜在而重要的影响。因此我国司法改革要达到预定的目标,就必须在制度改造与重构时充分尊重司法权运作的客观规律,重视法院内部管理体制的改革,按照司法权本身的运作规律来重新配置司法权,从而确保司法独立,并实现司法公正。     

思考如何保障农村拥有优质的医疗资源

我国相对于西方发达国家在医疗保护方面还做得不够,为了满足广大人民群众长期以来的医疗需求,基本公共卫生服务实现城乡均等化,势必进行卫生改革与发展,而公平合理配置农村医疗资源显然会成为必须攻克的难关。文章从国家财政的角度出发,分析了我国目前在农村医疗卫生方面的财政支持存在的问题,并就农村医疗资源的合理配置提出相应的政策建议。     

思考如何保障农村拥有优质的医疗资源

我国相对于西方发达国家在医疗保护方面还做得不够，为了满足广大人民群众长期以来的医疗需求，基本公共卫生服务实现城乡均等化，势必进行卫生改革与发展，而公平合理配置农村医疗资源显然会成为必须攻克的难关。文章从国家财政的角度出发，分析了我国目前在农村医疗卫生方面的财政支持存在的问题，并就农村医疗资源的合理配置提出相应的政策建议。     

法治国家视角下的公共财政

公共财政必须以法治国家为基础,才有可能真正得以实现。推进公共财政的法治化,是实现法治财政的基本途径,法治财政应是公共化的财政、民主化的财政、非盈利化的财政、运行机制规范化的财政。公共财政要实行规范管理,接受社会监督,必须纳入法治轨道。法治国家对公共财政的诉求,必须通过相应的财政法律制度完善予以落实,才能真正实现公共财政收支活动的每个环节都在法律框架内进行。公共财政体制应以完备的财政法律制度体系为基础,以财政行为运作规范、程序正当为要求,以有效的财政法律监督为保障。     

论财政税收在市场经济发展中的作用

随着我国国民经济的不断发展,人民生活水平也在同步提高,税制改革之后,我国税收进入了一个高速发展的阶段。经济的发展是税收的可靠保障,经济发展会对国家税收产生直接的影响,而税收也能对经济建设起到有力的促进作用。因此,我们必须把财政税收和市场经济紧密结合起来,确保我国经济社会能够健康可持续发展,本文首先对财政税收和市场经济的概念进行了阐述,接着指出了市场经济发展面临的问题,然后就财政税收对市场经济发展起到的作用进行了分析,最后就利用财政税收推动市场经济的发展提出了自己的意见及建议。     

今后五年和十年深化财政体制改革的基本构想

一、财政形势和改革战略构想下一步财政改革的框架,必须从现实的形势出发。党的十一届三中全会后的十年财政改革,取得了有目共睹的成就,在支持改革开放、促进生产建设、发展科学文化教育事业,以及提高人民生活等方面,都做出了重大贡献。但与此同时,财政也碰到了严重困难。     

关于财政经济的理性思考

改革开放以来,我国各地经济迅速发展,在短短的几十年间工农业生产实现翻倍增长。在经济发展中财政经济起着重要的调节作用,促进我国经济又好又快的发展。近几年,财政部门贯彻科学发展观,围绕党和政府决策,统筹资金,合理调节财政支出,促进经济快速发展。特别是对于一些欠发达地区,财政经济显得尤为重要,必须合理利用财政经济,使财政经济真正为人民谋福利。     

我看司法体制改革——保障审判独立的四堵墙

审判独立为司法改革之灵魂,审判独立需要为司法设置＂四堵墙＂：隔断行政机关和其他社会团体的影响,隔绝法院内部的行政干预,隔绝社会舆论,隔绝法官心中的＂恶＂。当然,这＂四堵墙＂彼此相依相辅而成整体,他们的建设也应该齐头并进而不可偏废,从而保障审判独立的实现。     

关于规范我国财政性转移支付文献综述

党的十六届六中全会提出了构建社会主义和谐社会的整体方略,并将实现基本公共服务均等化作为和谐社会的重要战略任务。在财政制度逐步转向公共价值导向之际,公共服务均等化衡量着财政制度的公共性及其实现程度。而转移支付制度在推进均等化这一目标任务上发挥着不可替代的关键性作用。通过引用国内专家学者的观点,从财政转移支付的必要性、现状与问题、对策与建议等几个方面对财政转移支付制度进行综述。     

90年代财政发展战略:目标 措施

财政发展战略目标是多层次、综合性的目标体系。它包括财政收支目标、财政平衡目标,财政调控目标和财政管理目标等内容。财政发展战略目标的实现,必须制定出相应的战略措施,这也是财政发展战略研究的重要内容。研究财政战略措施,应坚持改革与发展并重,以改革促进发展,注重结合财政发展战略目标的要求,针对我国现实财政经济状况,选择那些严重制约财政长期发展和对财政发展有重要影响的因素,提出对策性措施。     

由“安然”事件引发我国审计执业的新思考

“安然”事件震动了审计界 ,它的影响力也许会使整个审计业发生变迁。从其事件产生的背景出发 ,着重分析了事件发生的原因 ,进一步强调了我国在此事件中应汲取的教训 ,以便及时改变与审计不相称的形象。     

浅谈俄语课的交际法教学

随着我国改革开放的不断深入,由于我省特殊的地理位置,俄语人才的需求越来越高。因此,俄语教学也越来越受到重视,俄语教学法的改革也就势在必行。作者针对语言学科的特点,简要分析了俄语课的交际法教学改革的意义、要求和其他相关方面。对于俄语教学的研究有着积极的作用。     

财政支配假说、铸币税与中央银行独立性

鉴于发展中国家发展比较落后,经济总量不强,政府的财政行为影响了社会生活的各个方面,它支配并决定了中央银行独立性的程度,铸币税问题相应也显得尤为突出.本文据此以财政支配假说为理论基础,结合铸币税问题,在介绍发展中国家中央银行独立性概况后就中国中央银行独立性问题做一分析.     

树政绩当为民

我们党一再强调,领导干部要树立正确的政绩观。干部的政绩观正确与否,影响深远,意义重大。树立正确的政绩观,领导干部才能提高党的执政能力、执政水平,巩固党的执政地位,真正体现“立党为公、执政为民”的本质要求。因此说,树政绩,当为民;为民,当树政绩。     

Stock Option Repricing: Heads I Win, Tails You Lose

Recent scandals at Enron, WorldCom and Global Crossing have put the ethical spotlight on corporate malfeasance as never before. However, these are the situations in which management knew that they made the wrong choice. As professor Joseph Badaracco of Harvard Business School points out, the real ethical dilemmas arise when people must choose between right and right — where both choices can be justified, yet one must be chosen over the other. Whether or not to reprice stock options represents one such ethical dilemma. Repricing can help exodus of talented employees and motivate them to improve firm performance. However, it alienates shareholders and other workers of the company who are left unprotected from the adverse economic consequences of a stock price decline.In this paper we examine the ethics and the economics of stock option repricing. We find that repricing runs counter to two key tenets of business ethics — distributive justice and ordinary decency. To examine the economics of repricing, we draw upon agency theory to identify situations where repricing has the potential to benefit shareholders. However, a survey of empirical research reveals that these benefits do not translate into reality. Repricing does not improve employee retention or firm performance. In addition, managers benefit by opportunistically timing the repricing. Due to weaknesses in corporate governance such as lack of independence and conflicts of interest, the current repricing practice seems to be at odds with the objective of shareholder wealth maximization, and at a more fundamental level, a violation of board's fiduciary duty to shareholders. We offer suggestions that mitigate the ethically undesirable effects of repricing in the wider context of prevailing corporate governance and regulatory environment. We believe that these suggestions, if properly implemented, can transform repricing from a greed-inspired evil to a valuable compensation tool to retain employees, boost their morale, and enhance stockholder wealth.     

当前“热钱”对我国货币政策的冲击及应对策略

近两年来,“热钱”通过贸易、QFII制度、香港市场和地下钱庄、走私等渠道大量进入我国,对我国货币政策的独立性和实施效果构成了很大冲击,亦对我国当前正在运行的稳健的货币政策有很大冲击。我国应采取何种应对策略,是当前理论界和实务界普遍关注的问题。     

谈谈国富与民富、先富与共富的一些问题

本文认为,把"国富"与"民富"对立和并提是缺乏科学依据的,"国富"与"民富"之间并非完全互相排斥,而是矛盾统一的关系。就"国富"来说,经过改革开放,我国的经济实力也就是"国富"大大增强,但人均GDP不是很高,不能说国家已经很富;就"民富"来说,国民有富有穷,不能一概而论。我国从未明确宣布或实行过所谓"国富优先"的政策,倒是明确宣布并实行了"让一部分人先富起来"的政策。只是多年的实践证明,"让一部分人先富"的目标在很短的历史时期内迅速完成,而"先富带后富,实现共同富裕"的目标却迟迟没有自动实现。文章指出,当前我国收入分配领域最核心的问题不是"国富"与"民富"的矛盾,而是贫富差距急剧扩大与两极分化趋势日益明显的矛盾。克服和扭转贫富差距扩大和两极分化的趋势,不是将"国富优先"转变为"民富优先",而是要明确宣布"让一部分人先富起来"的政策已经完成任务,将之转变为逐步"实现共同富裕"的政策,完成"先富"向"共富"的过渡;要从所有制结构,从强化公有经济为主体、国有经济为主导着手加以解决,只要保持公有制和按劳分配为主体,贫富差距就不会发展到两极分化的程度,从而最终向共同富裕的目标前进。     

关于“新经济”的理性思考

美国新经济的出现引起了各个方面对经济形态、经济理论的思考。通过实证分析认为，美国的新经济是处在工业经济向知识经济过渡的延点上，是知识经济的雏形；同时阐述新经济的特征以及对理论经济学的贡献，以期明晰新经济的本质。     

金田阳光人都是“战士”

1月31日深夜,两辆满载着5000公斤84消毒液的货车,从山东平度市开往威海市文登义乌小商品批发市场。12个小时前,这两辆货车还在对面的车道上。文登义乌小商品批发市场是金田阳光投资集团于2003年在山东威海开业运营的第一个专业批发市场。疫情爆发后,金田阳光在第一时间成立了金田阳光疫情防控领导小组,集团董事局主席金位海和集团副总裁金位平亲自挂帅领导指挥。     

Young consumers’ food preferences within selected sectors of the Hospitality Spectrum

In society, young consumers are influenced by an array of factors within their home, school and social environments. The adolescent period is one in which the individual becomes a more independent consumer, exerting increased degrees of independence and a subsequent freedom of preference. Such independence may be particularly apparent within the social environment, despite young consumers generally being categorized under the ‘family market’, within the Hospitality Spectrum. The aim of the study was to analyse young consumers’ food preferences within the home, school and social environments, with particular reference to the role of the Hospitality Spectrum. Young consumers for the study, are defined as being between 11 and 16 years, segmented into two age groups: 11–13 years and 14–16 years. The selected sectors of the Hospitality Spectrum which were studied, were the fast food service and school canteen sectors. In order to fulfil the research aim and objectives, a range of research instruments and analysis techniques were used. The results of the study to date would illustrate that tentative steps have been taken within the school and fast food sectors, to bridge the ‘gaps’ between business supply and consumer preferences. Gender differences were found in food selections within school canteens and fast food establishments, with females more likely to select ‘British’ styled fast foods at school and males more likely to select ethnic foods at fast‐food establishments. No significant differences were found between the two age segments. It is vital that the increasingly important role of the young consumer segment is recognized, in particular considering them as individuals rather than as a part of the ‘total’ family consumer package. However, in market segmentation young consumers are an important consumer group and it must not be overlooked that they will be the future adult consumers. The Hospitality Spectrum must therefore treat this group with respect for the consumer service industry to achieve its full potential. The results of this Northern Ireland study indicates that although the young consumer segment is viewed as important within the selected sectors of the Hospitality Spectrum, the extent of their full potential has yet to be recognized.