《信访条例》立法缺陷评析

2005年的《信访条例》存在重大立法缺陷。其一,信访权利实质上是宪法赋予公民的直接监督权,在没有最高国家权力机关有关法律规定作为立法依据或经最高国家权力机关授权的情形下,行政法规无权对公民的直接监督权进行法律规制;其二,《信访条例》有许多明显违背中国宪法的条款规定,对宪法确立的人民代表大会制度和社会主义法治原则构成重大侵蚀;其三,信访工作的属地管理原则有违一般的逻辑常识,不但不利于信访困境的解决,反而有可能积累、加剧社会矛盾,同时,条例对违反相关规定的行政机关及其公职人员的处分主体机关规定模糊不清,表明信访监督机制仍不够完善,不利于建立畅通的信访秩序。     

三维视角下农民土地财产权的实现

研究目的:从时间性、社会性、空间性三维解读农民土地财产权的基本特征,进而探究其实现路径。研究方法:规范分析法、文献研究法。研究结果:(1)农民土地财产权由国家配置,呈现出开放性结构;(2)农民土地财产权本质上具有关系性,负有社会功能;(3)农民土地财产权受土地属性限制,在个人自治与公共利益互动平衡中动态发展。研究结论:农民土地财产权需要双重实现,公法上可以从基本权利的功能入手限定国家干预范围;私法上确立其独立民事权利地位,并借助集体成员概念明确成员权利和成员义务。     

Institutional Investors’ Reaction to SEC Concerns about IFRS and US GAAP Reporting

For the period of 2006 to 2008, we collect Comment Letters issued by the SEC that question the application of US GAAP by US firms or the application of IFRS by European firms registered with the SEC. We investigate whether institutional investors react to the letters by changing their holdings and whether their responses vary for US registrants and European registrants. We do this via a treatment‐effects model in which we test the hypothesis that institutional investors rebalance their portfolio holdings because they view Comment Letters as informative public signals. We find that institutional investors reduce their equity holdings when firms receive SEC Comment Letters, and their negative reactions are most marked for low turnover institutional investors, who we use to represent those informed investors most prepared to incur costs to closely monitor firms. Next, while noting that the number of Letters questioning application of IFRS are smaller in number relative to those questioning application of US GAAP, we investigate whether there are different reactions to Comment Letters questioning different standards. We show that there is a higher probability of the SEC questioning the application of IFRS as compared to US GAAP. After controlling for firm‐specific conditions that impact the issuance of a Comment Letter, we show that this higher probability has economic significance because institutional investors’ react more negatively to Comment Letters that question the application of IFRS as compared to US GAAP. A content analysis confirms the economic importance of the Comment Letters. We find that in almost half of all IFRS cases the Comment Letters request amendments to financial statements.     

王国维的诗词散文创作

从内容、艺术特点及地位三方面介绍和评析王国维的诗、词和散文创作,指出他在继承传统基础上的发展,也指出其思想内容和手法上的一些不足。     

好评返现对电子商务网购市场的影响及治理对策

好评返现作为一种全新的网络营销方式,在为商家带来短期利润的同时,却损害了消费者的利益,对电子商务购物平台精心打造的信用评价体系也提出了挑战。好评返现对网购市场交易主体"看似双赢,实则双输",它不但破坏了市场竞争秩序,使优胜劣汰机制发生扭曲,而且还破坏了电子商务平台的诚信环境。对此,要大力营造诚信环境,完善诚信文化;严格消费者身份认证,扩大消费者义务主体范围;进一步完善信用评价体系,提高消费者的参与度;建立第三方信用评价机构;拓展技术手段,提高监管水平;加强行政指导,强化法律责任。     

A Canadian Response to the Pursuit of Global Sustainability Reporting Standards*

As business, government, and society continue to emphasize the importance of sustainability—both of individual organizations and of the natural world—accounting standard-setting bodies want to be part of the process. In September 2020, in response to “urgent and growing demand” for more “consistent and comparable” sustainability reporting, the IFRS Foundation (the Foundation) released for comment a Consultation Paper on Sustainability Reporting. In the paper, the Foundation proposed the creation of a Sustainability Standards Board (SSB), which it would oversee alongside the IASB. The SSB would become, de facto, the global sustainability reporting standard setter. The Foundation received 577 responses to its proposal. These responses came from around the world and from a wide range of stakeholders. Thirty-eight of the responses came from Canada. This study profiles the Canadian responses, contrasting them with the wider set of worldwide responses. Some uniquely Canadian features include user responses from a large number of pension funds and preparer responses solely from the energy sector. There was also a significant response from the Canadian accounting community, including from the full set of Canadian standard-setting organizations. Five auditors general also responded. Overall, Canadian respondents supported both globalized sustainability reporting standards and the Foundation's creation of the SSB. This support aligns Canada's response with the worldwide response.     

Textual sentiment of comments and collapse of P2P platforms: Evidence from China's P2P market

Textual sentiment affects the investment activities of investors in traditional financial markets. Peer-to-Peer (P2P) lending market, as one of the emerging and active Internet financial markets, has recently received considerable attention from academia. However, few related studies are available. This work examines the relationship between the textual sentiment derived from investors’ comments on P2P platforms and probability of platform collapse. We collect comments from an authoritative Chinese third-party P2P lending consulting platform and use a weakly supervised convolutional neural network to calculate the textual sentiment of each comment. Empirical results show that the extracted textual sentiment has a significant influence on a P2P platform's collapse. Furthermore, the “agreement” and “disagreement” from other investors of each comment are pivotal in predicting a P2P platform's failure. We find that the textual sentiment of comments regarding P2P platforms from investor communities provide insights into predicting platforms’ collapse in the near future.     

产业集群演化与生命周期研究述评

国内外学者关于产业集群生命周期的研究讨论了产业集群成长的周期性波动,描绘了产业集群从低级到高级演化的过程,多是从连续性的演化发展着手,忽视了其演化路径的中断和逆转。我国产业集群处于形成阶段和成长早期,应根据产业集群发展阶段制定针对性政策,防止集群衰落。     

浅谈赛珍珠之《大地》

作为一个外国作家,能对中国农村有如此深刻的认识,实属难能可贵。《大地》真实地描述了中国人在中国背景下的生活。     

日本的TBT体系与应对机制

文章介绍了日本在TBT领域所开展的活动，以及建立的分工明确的咨询机构、对外通报审查和公共评议制度以及信息交流机制。日本通报措施制定、对外通报和评议的实践经验，证明了在技术性贸易措施应对中，信息交流、吸收各利益相关方加入的重要性。