职工持股法律制度的若干问题研究

职工持股制度(简称ESOP或ESOPs)从20世纪50年代中期开始,在西方国家特别是美国和日本普遍推行,它已成为企业中一个重要的制度。文章针对职工持股法律制度的具体问题进行了分析。首先,对职工持股制在实践中的若干具体问题的探讨,集中于职工持股制度适用的企业和职工范围、职工股占总股本的份额、职工购股资金、预留股的设置、职工股的流转等问题的讨论。其次,对中国职工持股制度中问题提出了立法建议。     

Concepts and Working Instruments for Corporate Governance

Enterprises seem to entirely operate on their management. But behind the scenes directors play a very important role. On a strategic level (in the long term) they will determine the direction of the company.Even though on the level of daily management a great deal of quality instruments and control systems exist, this is not the case on the highest level, the board. It is in this specific area that the idea of corporate governance must be situated.In 2000 the Association of Christian Employers and Executives in Flanders (VKW) facilitated the formation of a consultation committee consisting of leading employers and business executives, having the task to translate this idea of corporate governance into useful working instruments. The author of this paper was the secretary to this consultation committee.One of the main questions in this area considers the ethics of the board. The other way around corporate governance is a very important instrument realising more responsible business, because it depends on the specific business model in the board and the firm.The first results were presented in February 2001. In February 2002 a first update was published, with some new insights, information and working instruments.     

Internal governance structures and earnings management

This paper investigates the role of a firm's internal governance structure in constraining earnings management. It is hypothesized that the practice of earnings management is systematically related to the strength of internal corporate governance mechanisms, including the board of directors, the audit committee, the internal audit function and the choice of external auditor. Based on a broad cross‐sectional sample of 434 listed Australian firms, for the financial year ending in 2000, a majority of non‐executive directors on the board and on the audit committee are found to be significantly associated with a lower likelihood of earnings management, as measured by the absolute level of discretionary accruals. The voluntary establishment of an internal audit function and the choice of auditor are not significantly related to a reduction in the level of discretionary accruals. Our additional analysis, using small increases in earnings as a measure of earnings management, also found a negative association between this measure and the existence of an audit committee.     

审计委员会财务专长对管理层策略性披露行为的治理效应——基于“管理层讨论与分析”的证据

在中国资本市场中,审计委员会对管理层策略性披露行为是否有治理效应尚未引起重视。因此,以2014—2019年沪市A股上市公司披露的“管理层讨论与分析”为研究对象,从文本信息的语调和可读性两个视角出发考察这一治理效应。研究发现,审计委员会财务专长能够对管理层策略性披露行为起到治理作用,对管理层操纵语调行为的治理作用在披露“好消息”的企业更为显著,对管理层操纵可读性行为的治理作用在“好消息”“坏消息”之间无显著差异,且上市公司所在省份的市场化进程对两者间关系起到了正向调节作用。这一研究不仅从形式质量维度拓展了管理层策略性披露的相关研究,而且为审计委员会的履职效用提供了新证据,进而有助于审计委员会制度的完善。     

基于内部控制目标的独立董事功能发挥模式探讨

为了解决大股东控制、内部人控制等问题而引入的独立董事制度在现实中并未发挥出预期的功效,使得在研究公司治理问题时经常会遇到如何发挥独立董事功能才能摆脱“花瓶董事”的困惑。从内部控制目标要求出发,解析内部控制目标体系,分析独立董事功能发挥的基本要求及主要内容,构建基于内部控制目标要求下独立董事功能发挥的有效模式,明确独立董事的职权与义务,协调独立董事的两大功能（监督控制功能和决策咨询功能）,为企业完善独立董事内部管理机制及提高独立董事功能实施有效性提供借鉴。     

独立董事个人特征与审计定价的相关性研究

文中以2010—2011年沪市A股上市公司为样本,借助回归分析方法,研究审计委员会中独立董事的个人特征对审计费用的影响。研究发现,在上市公司的审计委员会中,独立董事的薪酬、非正常变更与审计定价呈显著的正向影响;独立董事的平均年龄、专业背景与审计定价呈显著的负向影响;独立董事的勤勉度与审计定价呈负向影响但不显著;独立董事为女性和有多重身份的独立董事与审计定价基本不相关。由此表明,独立董事的个人特征是影响审计费用的重要因素。     

从乌坎事件看村民自决权的保护

乌坎选举成功的个案意义,要远远大于普遍意义。村委会选举制度一日不上轨道,村民对于选举的公正性疑虑便一日不能消除,要想复制下一个乌坎并不容易。这些制度上面的改进至少包括设立常设的选举委员会、建立公正的选举诉讼制度、保证参选的自由和竞争,确保村委会成员稳定的收入。村委会选举的真正目的是让村民自由决定村内公共事务的管理人,一切干扰这种自由的障碍都应该撤除。     

日本的“劳动委员会制度”及其对中国的借鉴意义

随着中国劳动争议案件的增多,对于仲裁的不满,也逐渐增多。本文对日本"劳动委员会制度"进行了简单的介绍。并提出了一些中国可以借鉴的地方。     

论对公安机关强制性侦查措施的法律监督

强制性侦查措施涉及到公民人身、财产、隐私等多项宪法性权利。我国目前强制性侦查措施的采取,是由公安机关自身按照完全的行政运作模式进行的,而外在监督不可或缺。但目前我国对公安机关的强制性侦查措施的法律监督,存在着监督内容和范围不明确、缺乏有效的监督手段、侧重于事后监督、无统一的监督标准、监督的效力不强、监督救济程序缺位等问题。因此,应从监督主体、监督范围、监督手段、监督标准、监督程序、司法救济以及法律后果方面,来构建适合我国国情的强制性侦查措施的法律监督制度,以利于实现私权的保障和公权的制约。