外国对中国反倾销的措施及我国的应对策略

反倾销问题是近年来我国对外贸易中的热门话题，该项贸易保护措施对我国企业的频繁使用使我国企业蒙受巨大损失，也成为我国国际贸易发展的重大障碍。面对这种局面，我国政府和企业应加强协调配合，同时各司其职、各负其责，政府应加强宏观调控，同时完善反倾销应诉机制，促进和国外的交流与合作；企业应规范内部管理，优化出口结构，建立灵活的经营策略，只有这样才能最大限度地维护我国企业的利益     

公司治理结构:发达国家经验及其启示

公司治理结构的理论基础是委托—代理和企业的不完全契约。从实践看 ,目前在发达国家主要存在两类形式的公司治理机制 ,即英美模式和日德模式。两者在股权结构、组织结构、市场环境、法律制度、激励方式上均存在差异。英美模式侧重于依赖市场机制 ,而日德模式更倾向于公司内部的治理。     

西方国家社会责任会计信息披露及其对我国的启示

社会责任会计(SocialResponsibilityAccounting)是西方国家于上世纪七十年代创立的一个会计分支。一些国际组织、国家政府及会计职业团体在近三十年间对社会责任会计信息的披露问题从理论和实践上进行了研究和尝试。这些研究和实践对建立我国社会责任信息披露机制及提高披露水平有着重要的借鉴意义。     

The relationship between major-league sports’ official sponsorship announcements and the stock prices of sponsoring firms

This study presents analysis of the impact of “official product” sports sponsorships with the National Football League (NFL), Major League Baseball (MLB), the National Hockey League (NHL), the National Basketball Association (NBA), and the Professional Golfers Association (PGA) on the stock prices of sponsoring firms. The primary finding of the study is that, in the main, announcements were accompanied by increases in shareholder wealth. The 53 sponsors analyzed experienced mean increases in stock valuations of about $257 million. A multiple regression analysis of firm-specific stock price changes and selected corporate and sponsorship attributes indicates that official product sponsorships with the NBA, NHL, and PGA and those with smaller market shares were associated with the largest gains in share prices. Although corporate cashflow (a proxy for agency conflicts) is statistically unrelated to shareholder approval, sponsorships by high-technology companies were associated with stronger stock price reactions than otherwise. Finally, product congruence with the sponsored sport was positively related to changes in stock prices. T. Bettina Cornwell (b.cornwell@business.uq.edu.au) is Professor of Marketing and Leader of the Marketing cluster in the UQ Business School at the University of Queensland, Australia. She was formerly Professor of Marketing in the Fogelman College of Business and Economics at the University of Memphis. She received her Ph.D. from the University of Texas. Her research focuses on promotion and consumer behavior, especially with regard to international and public policy issues. Other articles on the topic of sponsorship-linked marketing have recently appeared in theJournal of Advertising, the Journal of Advertising Research, theJournal of Business Research, andPsychology & Marketing. Stephen W. Pruitt (pruittst@umkc.edu) is the holder of the Arvin Gottlieb/Missouri Endowed Chair of Business Economics and Finance in the Henry W. Bloch School of Business and Public Administration at the University of Missouri-Kansas City. He received his Ph.D. from Florida State University. He has published more than 45 articles, most of which employ event study methodologies, in journals such as theJournal of Finance, theJournal of Political Economy, Financial Management, theJournal of Public Policy and Marketing, and theJournal of Advertising Research. John M. Clark (clarkj@cba.usm.edu) is an assistant professor of finance at the University of Southern Mississippi. He received his Ph.D. from the University of Alabama. His research interests include options and other derivatives, investments, and the impact of real events upon the stock prices of corporations. His work has appeared in scholarly outlets such as theJournal of Advertising Research, theFinancial Review, and theJournal of Business Ethics.     

浅议上市公司的会计信息失真与防范

章从六个方面分析了上市公司会计信息失真的原因，列举了常见的六种失真方式，重点提出了完善公司治理结构、加强内控，加强对中介机构的监管和处罚力度，完善股东索赔方面的法律以及加大对造假的处罚力度等四个方面的防范措施。     

依法行政障碍的原因及对策

行政违法是当前行政机关依法行政的主要障碍。违法行政有其历史根源 ,也有现实因素 ,传统“特权”意识的影响 ,行政人员素质不高及法律意识不强 ,社会转型时期市场原则泛化的影响 ,现存执法体制不健全 ,民主监督的欠缺 ,成为阻碍依法行政的原因。对策 :要加大依法治国的宣传力度 ,营造依法行政的氛围 ;要抓好教育培训 ,造就高素质的专业化的行政执法队伍 ;要改革行政体制 ,明确行政职责 ;要加强行政法律监督 ;要实行执法责任制、评议考核制和冤案、错案责任追究制度。     

孔孟儒家的德治学说与为己之学

认为孔孟儒家的德治学说并不是一种独立的治国理论,而是孔孟儒家为己修身的一种落实。德治虽然具有为己修身层面上的价值,但却不乏治理层面上的弊端,不具有国家治理层面上的价值。     

关于完善中国商业银行信息披露制度的思考

新巴塞尔资本协议作为指导和规范各国银行业经营活动的一个国际性标准,对银行业信息的披露提出了具体要求。目前,中国商业银行信息披露制度与新巴塞尔资本协议的相关方面存在不少差距。按照新协议的监管要求,缩小国际差距,加快完善信息披露制度,对当前中国银行业稳健经营,提高国际竞争力具有重要意义。     

完善纳税服务,促进依法治税——实施税收新《征管法》及其《实施细则》研究之二

完善的纳税服务,是现代社会实施依法治税的核心和基础。我国必须从转变执法者服务观念、构建和完善税收执法者的激励约束制度及其实施机制、优化服务资源配置、改革和完善纳税服务流程等多方面入手,以真正改善纳税服务,实现依法治税。     

网络环境下图书馆信息咨询服务的新模式

图书馆的信息咨询服务在网络信息的湍流中感到了前所未有的压力，这对图书馆工作既是挑战，又是机遇。本文讨论了网络环境下图书馆的发展变化，指出图书馆无论在传统条件下还是在网络环境下，信息咨询服务都是图书馆工作的主题，图书馆只有在信息咨询服务方面不