出口退税分税制:未竟的改革

2004年开始实施的旨在减轻中央政府退税负担的出口退税分税制，在执行过程中会遇到诸如地方政府财政困难而无力承担退税义务、难以有效抑制地方政府的出口冲动和跨地区退税难以协调等问题。为保证出口退税分税制的顺利实施，就要平衡地方政府的事权与财权，建立健全政府信用体系，坚持增值税征收权利与退还义务相平衡的原则，同时还要保持政策的灵活性。     

金融监管法的价值:自由竞争与金融安全

分析美国金融法的历史可以看到,金融监管法的核心价值由完全的自由竞争变为单一的金融安全,再转向有安全保障的自由竞争;分析金融法律规范也可以证实,现行的金融监管目标与各种监管措施都体现自由竞争与金融安全的价值追求.过分追求金融安全的价值观是非常局限的,它只能适用于金融不安全的状况;现在的金融效率观不是金融监管法的价值观.自由竞争与金融安全是对立统一的关系,两者的地位随着金融运行态势的变化而逐步变化.     

行政法渊源主流观点面临的问题及其解决

我国长期奉行的行政法渊源理论日渐暴露出其在指导法律适用中的问题.导致诸多问题产生的主要原因集中于两点:一是对法律渊源概念本身的简单理解;二是对行政法的法律适用中的法律依据由法院进行简单认定,未能关注行政机关适用法律的客观事实.只有认清了问题产生的原因,才能"对症下药",为完善行政法的渊源理论指明方向.     

解决“三农”问题的财政对策思考

三农问题，是关乎我国九亿农民生存状况和国民经济发展与社会安定的大事，本文从财政的角度出发，研究制约“三农”问题的财政障碍，并进一步提出加大财政支农力度、重视农村人力资源开发和完善公共财政体系三大财政对策．以期从财政的角度解决我国的“三农”问题。     

关于“债转股”的几点法律思考

政策性债转股包括国有商业银行与金融资产管理公司之间的债权转让和金融资产管理公司与国有企业间以债权换股权这两个法律关系,现阶段实行债转股可对国有企业产生诸如促进企业产权制度改革,减轻企业财务负担,优化企业法人治理结构及促使资产变现等方面的积极影响.但在实践过程中也存在着很多障碍和问题,从而限制了债转股功能的发挥.尽管如此,只要政府能给予支持,立法上能提供有效保护,债转股必然可以给东北国有企业带来一片生机.     

科学发展观与经济法理念的新发展

科学发展观的提出，是中国共产党在社会主义市场经济条件下对经济社会发展规律在认识上的升华，具有重要的现实意义和深远的历史意义。它不仅会引起经济社会发展的重大变革，而且对法律尤其是经济法的理论研究和制度创新起到了极大的推动作用，使得亟待形成完整体系的经济法的发展获得了重要启示。通过将科学发展观与经济法进行比较，抓住两者的契合点，找出经济法原有理念的不足及其与科学发展观之要求存在的差距，填补和完善了现有的经济法理念，从而促进了经济法理念的新发展。     

The effect of management commitment to service quality on employees’ affective and performance outcomes

A service recovery performance model is proposed and tested with data from frontline bank employees in Turkey. The model is derived from Bagozzi's (1992) reformulation of attitude theory. The empirical results suggest that top management commitment to service quality, as manifested by frontline employees' appraisal of training, empowerment, and rewards, has a significant effect on their perceptions of service recovery performance. The influence of management commitment to service quality on service recovery performance is mediated by frontline employees' affective commitment to their organization and job satisfaction. Implications of the results and further research avenues are discussed. Emin Babakus (ebabakus@ memphis.edu) (Ph.D., University of Alabama, 1985) is a professor of marketing at the University of Memphis. In addition to theJournal of the Academy of Marketing Science, his research has been published in such journals as theJournal of Marketing Research, theInternational Journal of Research in Marketing, theJournal of Retailing, theJournal of Business Research, and theJournal of Advertising Research. He serves on the editorial review boards of several journals. Ugur Yavas (raxyavas@mail.etsu.edu) (Ph.D., Georgia State University, 1976) is a professor of marketing at East Tennessee State University. Besides theJournal of the Academy of Marketing Science, he has contributed to such journals as theJournal of Marketing Research, theJournal of Business Research, theInternational Journal of Research in Marketing, theEuropean Journal of Marketing, International Marketing Review, theJournal of International Marketing, Management International Review, theJournal of the Market Research Society, theInternational Journal of Service Industry Management, andLong Range Planning. He currently serves as the editor of theJournal of Asia-Pacific Business. Osman M. Karatepe (osman.karatepe@emu.edu.tr) (Ph.D., Hacettepe University, Ankara, Turkey, 2002) is an assistant professor of marketing at Eastern Mediterranean University (Turkish Republic of Northern Cyprus). He has contributed to such journals as theJournal of Hospitality and Leisure Marketing, The Service Industries Journal, Tourism Analysis, theInternational Journal of Hospitality and Tourism Administration, andAnatolia: An International Journal of Tourism and Hospitality Research. He currently serves as the associate editor of theEMU Journal of Tourism Research. Turgay Avci (turgay.avci@emu.edu.tr) (Ph.D., Cukurova University, Adana, Turkey, 1995) is an assistant professor of management at Eastern Mediterranean University (Turkish Republic of Northern Cyprus). He has contributed to such journals asThe Service Industries Journal, theJournal of Hospitality and Leisure Marketing, Tourism Analysis, theInternational Journal of Hospitality and Tourism Administration, andAnatolia: An International Journal of Tourism and Hospitality Research. He currently serves as the editor-in-chief of theEMU Journal of Tourism Research.     

在校学生犯罪情况分析和防范对策

在校学生犯罪率的不段上升,是一个非常严峻的社会问题。预防、减少在校学生犯罪,学校责无旁贷。本文通过对 在校生犯罪情况的分析,探讨了构建三大"育人网络"作为防范对策的现实必要性。     

对当代国际私法学说的再认识——兼论我国国际私法学说的创立

对当代国际私法学说及其实践情况的研究表明,我国的"国际交往互利说"缺乏国际互动的条件,无法运作。"利益增进说"才是合乎我们需要的国际私法学说。     

入世三年来我国农产品贸易发展态势分析

加入世界贸易组织三年来，我国全面履行了农产品国际贸易方面的入世承诺，农产品的进出口都得到了迅速的发展，取得了良好的成绩。通过分析入世以来我国农产品贸易的发展状况、面临的问题和发展趋势，提出未来我国农产品贸易发展的应对策略，以利于我国经济更加健康地融入世界经济。