知政权与新闻自由

知政权是公民的一项重要权利。新闻自由与知政权具有同源性和共同的终极追求。在我国存在一些公权力过度干预新闻自由现象,事关"知政权"的新闻自由立法缺失。应通过保障新闻采访权的适度实现,构建成熟的新闻发言人制度,利用新闻自由保障公民知政权的实现。     

Issues in New Political Economy: An Overview

A brief overview of the historical background, nature, and rapid growth in volume and scope of new political economy since the early 1980s is provided. the paper continues with some general reflections on the strengths and weaknesses of the new political economy approach, illustrated by the other contributions to this special issue of the Journal of Economic Surveys . The final Section summarises these contributions.     

公共财政框架下政府审计的拓展与政府会计的完善

政府审计是加强预算管理的一个重要工具。中国在建立公共财政的过程中，进行了一系列预算管理制度的改革，政府审计必须适应现行的预算管理制度，在审计内容上、方法上积极拓展。本文主要论述了当前公共财政框架下政府审计需要拓展的方面。另外，为保证预算管理制度改革顺利实施，政府会计等其他制度建设也需相应追行改革和完善。     

Ownership concentration and corporate governance practices: substitution or expropriation effects?

The objective of this study is to analyze the relation between ownership concentration and corporate governance practices of a group of Canadian companies listed on the Toronto Stock Exchange. We rely on the corporate governance index developed by the Report on Business (ROB) in 2002. Our empirical results are consistent with the expropriation effect argument that predicts a negative relation between deviation from the one share‐one vote rule and corporate governance best practices. In this context, the dominant shareholder has incentives to maintain weak internal controls in order to facilitate expropriation. In addition, consistent with prior research, our results give partial support to the substitution effect argument by showing a negative impact of ownership concentration on the board composition subindex. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.     

农民工子女社区服务的行动研究——以成长向导计划为例

以行动研究的方法,探讨农民工子女社区服务模式。评估农民工子女在社区成长方面的需求,结合成长向导模式和合作服务机构的实践智慧,实践农民工子女社区服务,改进成长向导服务模式,通过不断反思获得农民工女子社区健康成长服务的最大效益。     

资产专用性对诚信行为选择的作用机理

对资产专用性影响诚信行为选择的作用机理进行探讨的结果显示,资产专用性的投入对经济主体的诚信行为选择具有一定的约束力,资产专用性程度投入水平较低的交易方具有较大的主动权和决定权,影响资产专用性作用发挥的主要因素包括交易频率和信息不对称。为了构建诚信交易环境,需要适度提高专用性资产投入水平、加强市场监管力度、降低信息不对称程度、培养交易主体的诚信意识等。     

阿根廷债务重组：现实困局与制度反思

自2001年主权债务违约后,阿根廷经历了2005年和2010年两次债务互换,但是,由于少数“钉子户”债权人的反对并诉诸司法程序,阿根廷债务重组陷入再次违约的重大风险。回顾阿根廷债务重组的过程以及以对冲基金为主的少数债权人对阿根廷的诉讼,可以清晰地看出阿根廷主权债务重组困境是由阿根廷自身非审慎性的债务重组机制、美国行为的双重标准以及全球主权债务重组基础机制缺失等造成的。随着重债富国问题的出现,主权债务重组中的国内外司法管辖权、私人部门与公共部门参与、集体行动条款与同等权益条款,以及合同法与法定机制等争论更加凸显,建立一个全球性主权债务重组机制是国际金融体系稳定的基础任务。     

The Effects of Moral Reasoning and Self-Monitoring on CFO Intentions to Report Fraudulently on Financial Statements

This study adapts the theory of reasoned action (Ajzen and Fishbein, 1980) to the behavior of fraudulent reporting on financial statements so as to examine the effects of moral reasoning and self-monitoring on intention to report fraudulently, using structural equation modeling. The paper seeks to investigate two of the red flags for financial statement fraud identified in Loebbecke et al.'s (1989) paper: client management displays a significant lack of moral fiber and client personnel exhibit strong personality anomalies. As expected, high moral reasoners are more influenced than low moral reasoners by their own attitude towards the behavior. Contrary to prior research, low self-monitors are found to be more influenced than high self-monitors by subjective norms. Future research is recommended to investigate the counter-intuitive results for self-monitors, to consider the implications of group decision making as regards the promulgation of fraudulent financial statements, and to examine additional red flags for financial statement fraud.     

论市、县级政府在旅游行政管理中的 “位”与“为”

本文对当前市、县级政府在旅游行政管理中的“无位”与“无为”原因进行了分析，并从政府行政组织的结构、体制与实施机制角度出发，研究如何解决旅游行政部门在旅游行政管理中的“位”与“为”问题。     

论中国风险投资退出机制的建立与完善

风险投资在经济发展中起着十分重要的作用 ,特别表现在 2 0世纪 90年代的美国经济中。然而 ,风险投资在中国的运作并不理想 ,主要是由于退出机制方面的问题。事实上 ,退出机制是关系到风险投资运作的关键因素。为了更好地促进中国高新技术企业和成长潜力大的中小企业的发展 ,中国应建立起畅通的退出机制 ,以带动中国经济的新一轮增长。