《矿产资源法》修正的宏观审视与微观设计

《矿产资源法》修订在宏观方向上应认识矿产资源的重要价值并加以保护,促进矿产资源的健康、可持续利用;肯认市场在矿产资源配置中的基础性地位,推动矿产资源市场协调有序发展;强化\"依法治矿\"思维,助力矿产资源治理体系现代化;秉持体系化理念,增强改革和修法的协同一致性.《矿产资源法》修订还应关注矿业权出让、矿业权流转、矿产资源保护与矿区生态维护、对矿业权人的监管与矿产资源的管理等具体制度规则,并于立法理念、概念规范、语言表述、法律责任等层面努力提升立法的科学化水平.     

Taxable treatment of the subsistence level of income in German Natural Law

Natural Law has influenced German tax theories up to the present day. It has also influenced the request for the subsistence level exemption and the granting of a basic allowance, which only developed their full persuasiveness when derived from Natural Law. This paper shows that Natural Law tax theory (mid 1600s to early 1800s), based the subsistence level tax exemption on the right to live, the individualistic state contract theory and the ability-to-pay principle. It also reveals that Adam Smith's view regarding ability-to-pay as a basis for taxation was already contained in British Natural Law and in older German traditions.     

SA8000标准的法律渊源研究

我国法学界对SA8000标准的研究焦点主要是如何在此标准的基点上完善我国的劳动法制,而对SA8000标准的法律渊源研究未形成系统的理论。传统法理学说认为法律渊源有二分法和三分法之说,其共同点在于学界比较一致的认为法律渊源较多的是指法的效力渊源。从法的效力渊源角度对SA8000标准的法律渊源进行考察,归纳出SA8000标准的直接法律渊源与间接法律渊源,从而对SA8000标准的法律渊源研究形成系统的理论。     

试析劳动者合法权益保护存在缺陷及解决方案——以《劳动合同法》的理论上的精确解读为视角

劳动者权益保护的问题既是重要法律问题,也是重要社会问题。当前,现行《劳动合同法》劳动者权益保护存在缺陷,企业裁员对劳动者权益损害严重,过渡条款适用对劳动者产生不利影响。完善《劳动合同法》对劳动者合法权益保护,应重视农民工权益的保护,提高裁员后对劳动者的经济补偿水平,加强对过渡条款适用范围限制,从劳动合同签订的主体入手,加强其法律意识,从根本上解决法律缺陷对劳动者权益带来损害。     

Defending Gibrat’s Law as a long-run regularity

According to Gibrat’s Law of Proportionate Effect, the growth rate of a given firm is independent of its size at the beginning of the period examined. While earlier studies tended to confirm the Law, more recent research generally rejects it. This article reconciles these two streams of literature, taking into account the role of market selection and learning in reshaping a given population of firms through time. Consistently with previous studies, we find that Gibrat’s Law has to be rejected ex ante, since smaller firms tend to grow faster than their larger counterparts. However, a significant convergence toward Gibrat-like behavior can be detected ex post. This finding is an indication that market selection “cleans” the original population of firms, so that the resulting industrial “core” does not depart from a Gibrat-like pattern of growth. From a theoretical point of view, this result is consistent with those models based on passive and active learning, and can be seen as a defense of the validity of the Law in the long-run.

《广告法 》上的"广告"——兼论《广告法》之修改和完善

以《广告法》上的"广告"为视点展开分析和论证,具有同时评判现行广告法制之各种制度设计的功能和价值。通过对《广告法》上的"广告"的诸要素的分析,以及对《广告法》所列举之违法商业广告的类型化梳理,有助于我们在深刻把握作为《广告法》规制对象的"广告"的真实内涵的基础上,全面评判《广告法》对"广告"之规制现状,进而为《广告法》的修改和完善提供参考与借鉴。     

关于制订《经济责任审计条例》的思考

本文通过对新修订的《中华人民共和国审计法》和现有的省级《审计监督条例》中关于经济责任审计规定的比较分析,结合中国审计现实情况,提出国务院制定《经济责任审计条例》应明确的一些问题,并提出现阶段应采取的措施。     

环境执法监督对企业绿色创新的影响

以环保约谈制度实施为契机,基于合法性理论和遵从理论,考察环境执法监督对企业绿色创新的影响及其机制。研究发现：环境执法监督会有效地促进企业绿色创新,即环保约谈显著地提高了被约谈地区企业的绿色创新水平。拓展性检验与分析后发现,环境执法监督对企业绿色创新的促进作用主要表现在低融资约束企业和低代理成本企业中。影响机制探索后发现,环境执法监督通过提高企业环境成本、环境处罚力度和企业环保投资,进而促进企业绿色创新。     

公司治理结构中会计目标的法律经济学解释——兼论我国会计法律制度的完善

公司治理涉及各种利益相关者责权利的划分和制衡。会计是连接权利和利益的纽带,会计信息质量在公司治理结构中扮演着重要的角色。公司治理中对各种利益相关者的约束与制衡机制需要以会计信息作保障。会计目标与公司治理目标具有内在的关联性,在我国公司目前所处的经济环境下,公司目标是影响公司治理结构的重要因素.会计法律制度的完善对我国公司治理具有重要的意义。     

Institutional failure or market failure?

We investigate the effect of the power of creditors, property rights protection, and institutional quality, on bank profits using a panel of 498 banks from 46 countries. Results show that better institutions and stronger property rights protection reduce bank profits, while stronger power of creditors drives up bank profits significantly. Results imply that better institutions and enhanced property rights protection lead to greater flow of credit allowing firms and investors to undertake more profitable ventures. By extension, stronger creditor rights erect steeper barriers to external finance for firms and investors. National indicators of economic freedoms may be more important to lowering the spread than strict creditor rights. Seemingly, credit markets fail when economic institutions fail or when governments intervene into these markets in ways that impede the safety and soundness of financial transactions and private contracting.