自认机制在金融反腐败中的应用研究

金融反腐败的机制设计应该从金融监管政策入手,因为在金融监管及执法过程中存在着监管腐败问题。在金融监管执法活动中,构建具有腐败倾向特征的监管执法者对金融机构或其从业人员的违法行为监督执法的这样一个模型:在实施具有恰当的惩罚激励措施的自认制度时,一个福利最大化的政府可以防范监管者和被监管者之间合谋腐败的发生,可以通过降低官僚作风、保持较少的监督执法官员、降低监管寻租以增加社会福利,为弱化或消除金融腐败带来良好的治理效应。     

契约执行效率与垂直化结构

本文在LuigiPascali分析框架的基础上构建了一个两部门垄断竞争模型,考察不完全契约与垂直化结构的关系,并利用中国分地区分行业数据进行了检验。分析结果表明：契约执行效率的提高有利于垂直专业化分工;在契约要素密集度和物质资产专用性高的行业,契约执行效率与垂直一体化存在着明显的负向关系,在控制其他变量以及内生性问题后,这一结果仍然稳健;契约执行效率对人力资产专用性行业的治理结构影响不大。     

哈贝马斯的交往行为理论及其对中国的启示

阐述了哈贝马斯的交往行为理论,其中“交往行为”构成了哈贝马斯交往理论的核心范畴,“生活世界”“系统”是交往行为的核心概念,对西方社会的诊断是交往理论社会批判的集中体现;哈贝马斯的交往行为理论对中国现代化建设也有启示作用。     

An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management

This paper examines whether mandatory adoption of international accounting standards, IAS/IFRS, by French companies is associated with lower earnings management. In addition, the impact of six factors that may be related to earnings management level are also considered: the independence and the efficiency of the board of directors, the separation of roles of CEO and Chairman of the board, the existence of an independent audit committee, the existence of block shareholders, the quality of the external audit and the listing on foreign financial markets.Based on a sample of 353 French listed groups relating to the period 2003–2006, our results show that the mandatory adoption of IAS/IFRS is associated with a reduction in the earnings management level. In addition, the independence and the efficiency of the board of directors, the existence of an independent audit committee, the existence of block shareholders, the quality of the external audit and the listing on foreign financial markets are important factors for enforcement of IAS/IFRS in France. Mandatory adoption of IAS/IFRS has decreased earnings management level for companies with good corporate governance and those that depend on foreign financial markets.     

柔性行政在税收执法中适用的可行性分析

随着中国改革开放的深入和社会主义市场经济体制的日益完善,传统刚性行政执法那种僵化、忽视行政相对人权益的弊端日渐显露,通过对近几年执法现状的回顾,人们对行政执法问题进行了重新反思,柔性行政执法被提上日程。柔性行政执法以其灵活性强、注重行政相对人意愿的优势弥补了刚性行政执法的缺陷,而税收行政执法一向被认为是具有强制性的,柔性行政执法在税收执法当中是否具有可行性,很多人抱着怀疑态度,因此需要从理论的高度对税务柔性行政执法存在的正当性、合理性及必要性进行认识。     

加强法治建设 提高路政执法能力

依法治路是构建和谐交通的重要特征。没有规范化的法治建设就不可能有和谐的交通秩序,要保障良好的高速公路运营环境,促进社会发展和经济发展,就必须加强法制建设,提高路政执法能力,全面提升路政管理水平和服务水平,努力实现“端正执法理念,坚持文明执法,改进执法作风,坚持公正执法,规范执法行为,坚持严格执法”的目标。     

大学生志愿者行动的价值探微——以长沙市大学生志愿者行动为例

志愿者行动体现着"奉献、友爱、互助、进步"的志愿精神。当前,大学生已逐渐成为城市志愿者行动的参与主体,在各种志愿者行动中不断发挥着自身的作用。长沙市大学生志愿者在参与所在城市志愿服务活动的过程中,主要体现了自身的文化价值、社会价值及个人价值。就文化价值而言,大学生志愿者在服务中发挥着传递传统文化、弘扬人与城市和谐、提升城市文化品味的作用;就社会价值而言,大学生志愿者发挥着社会道德整合功能与激励公民积极向上,融洽社会关系,增强公民责任感的作用;就个人价值而言,大学生志愿者在服务的过程中也提升了个人的精神境界,实现自己的人生价值。     

Is Acting Prosocially Beneficial for the Credit Market?

This article argues that behaving prosocially reduces regional finance differentials in terms of interest and insolvency rates. This is because prosociality implies more transparent information and cooperation among the parties engaged in a financial contract. The context of study is Italy, well known for its regional economic and financial disparities. The analysis is developed through a cross-regional two period panel model during the years 1998 and 2003. Empirical evidence shows that regions with a higher proportion of prosocial individuals report lower interest and insolvency rates. When legal enforcement is included in the specified model, evidence suggests that more efficient third-party enforcement can transmit a stronger sense of legal abidance and facilitate the internalisation of social norms of cooperation.