试论我国财税法律体系的完善

经济的和谐发展呼吁完善的财税法律体系。目前,我国传统财税法律体系已经不能适应和谐发展的新要求,以科学发展观为指导,创新财税法学研究方法和研究范式,构建新的财税法律体系和拓展财税法学的理论空间,已经成为财税理论研讨中的新趋势。因此,宜从我国财政危机的法律原因入手,分析产生这些问题的法治根源,并提出创新财税法治观念、构建新的财税法律体系的思路。     

国际反洗钱立法的最新进展及其对我国的借鉴

近年来洗钱犯罪活动日益猖獗，呈现出洗钱规模扩大化、手段多样化、渠道边缘化、犯罪集团化新趋势。我国应借鉴国际经验，加快反洗钱立法进程，建立全面的反洗钱法律体系。     

提高我国注册会计师审计独立性的对策探讨

注册会计师只有在审计过程中真正做到客观独立,才能保证审计信息的可信性,从而树立起职业声誉,体现其社会价值.提高我国注册会计师审计独立性应从完善注册会计师的委托聘约机制、明确注册会计师的法律责任、规范会计师事务所的组织形式、提高注册会计师的自身素质、健全注册会计师的外部监管机制、优化执业环境等方面入手.     

Sales technology within the salesperson's relationships: A research agenda

The average cost of a sales call has declined approximately 15% over the past decade, while average salesperson compensation has doubled. These statistics illustrate an important benefit of technology: salespeople are more productive. To better understand the impact technology has played on sales and sales management, this paper examines the impact of sales technology from four perspectives: the salesperson, the field sales manager, the sales executive, and the customer. Noting that the needs and evaluations of technology vary, depending upon the functional position and viewpoint, a research agenda is offered that reflects these various perspectives.     

Can employee ownership and human resource management policies clash in worker cooperatives? Lessons from a defunct cooperative

The article analyzes the interaction between employee ownership, HRM policies and practices, and HRM outcomes in what was the world's biggest industrial worker cooperative for decades, and now defunct, Fagor Electrodomésticos. Using longitudinal internal data and detailed interviews with key stakeholders, this paper sheds light on how employee ownership conditioned HRM policies. HRM outcomes—such as job satisfaction and absenteeism—are also analyzed over a long period of time. Chronic nepotism when recruiting new members, failures in the training policy, impoverished and Taylorist working systems, and reverse dominance hierarchies are analyzed as factors that increased free riding and caused low satisfaction and the disengagement of working members. This case study contributes to the literature on HRM and worker cooperatives as it provides some insights that are rarely found in that literature. It also provides guidance to worker cooperatives about increasing the fit between employee ownership and HRM policies and outcomes.     

健全"跨界治理"机制共筑旅游合作基石

要保持区域旅游合作可持续发展,必须以合作的制度基础建设为抓手。本文根据“跨界治理”理论,借鉴欧共体等成功合作体的经验,阐述了健全合作体制、激励机制和法治建设的形式与方法,提出了我国区域旅游合作的基石就是建立健全“跨界治理体系”。     

对转型期经济问题的法哲学思考

如果说财产是经济学的核心,那么财产权就是法哲学的关键.站在自然法哲学的高度审视、思考和改造中国社会的经济问题是推进和谐社会建设的时代必然.     

浅谈法制建设在社会主义政治文明中的地位和作用

党的十六大把建设社会主义政治文明列为全面建设小康社会的重要目标,而法制建设又是建设政治文明的重要内容。因此,充分认识法制建设在社会主义政治文明中的重要地位和作用,才能有效发挥社会主义法制的作用,奠定社会主义政治文明建设的坚实基础。     

和谐语境下农村弱势群体的法律保护问题研究

农村弱势群体属于我国弱势群体中的一类,农村弱势群体除了包括老年人群体、残疾人群体、未成年群体、疾病弱势群体,还包括因自然条件限制而处于贫困状况的农民.关注农村弱势群体是社会公正、共同发展和协调发展的和谐理念需要,防止市场经济"马太效应"的加剧和社会问题"水桶效应"的发生应从农村弱势群体的法律保护开始.忽视农村弱势群体将会出现"千里之堤,溃于蚁穴"的社会惨剧.     

人民币汇率走势分析

不同的劳动生产率和不同的现代通货膨胀和紧缩,在不同的国家体现了不同的商品标准定位价格。国际汇率是依据各国当时的单位法定纸币可以交换的商品价值量确定的,应当是各种法定纸币的各国商品标准定位价格的比例。根据这样的现代通货理论,可以分析人民币和美元、欧元、日元汇率的基本走势。