浅析财务报告局限性及改进建议

现行的财务报告体系己滞后于经济发展的要求,不能全面客观地进行价值反映,在一定程度上误导了报表使用者的决策行为.应从这些局限性入手,改变财务报告的报告模式,构造多元化的财务报告体系,实时呈报财务报告;加强预测性信息的披露,增加现行财务报告对社会责任信息的披露;应重视对衍生金融工具所产生的收益和风险信息的披露;增加对人力资源的反映;提高财务报告的质量,加强注册会计师审计监督等,使之适应经济发展的要求.     

现代林业集约化森林经营的思考

实行森林经营集约化是缓解森林资源危机的科学途径;反思林业机构设置对现代林业建设的影响;提出森林经营的关键在于把林况和经营措施落实到山头地块,编好和严格执行森林经营方案;小班林木经营的好坏,决定集约化森林经营的成败。     

An assessment of the policies and practices of selective logging and timber utilisation: A case study from natural forests of Tarai Nepal and Queensland Australia

Selective logging (SL) contributes nearly 15 percent of the global timber needs. Considering its role in sustainable timber production, biodiversity conservation and forest carbon enhancement, assessment of SL policies and practices is crucial. This paper assesses the policies and practices of SL in natural production forests of the Tarai region of Nepal and Queensland Australia to explore the key differences in such policies and practices and their possible implications in achieving sustainable forest management objectives. The primary methods applied in the study were review and synthesis of key policy documents and qualitative analysis of the information gathered from key informant interviews and stakeholders’ workshop. Altogether, 53 respondents from a wide range of stakeholder groups (government organizations-15, non-government organizations/networks-15, private sector including the individual landowners-13, local political leaders-3 and independent forest experts/scientists-7) were consulted. Findings suggest that: (1) frequent and inconsistent changes in policy provisions, lengthy administrative procedures and heavy engagement of state forest agencies in forest product harvesting and sales processes play key roles in sub-optimal forest production in Nepal, whereas lower dependency on forest-products, higher labour costs, lack of species-wise royalty rate and flexibility in selecting optional logs are the key factors for increased wastages of forest products in Queensland; (2) recovery and utilisation of the harvested forest product is better in Nepal but policy and practical considerations on biodiversity and environment are better in Queensland; and (3) Forest harvesting specific codes of practice, occupational health and safety standards, and their compliance mechanism of Queensland could be beneficial for Nepal to minimise operational harvesting risks and to attract professional harvesters that support promoting sustainable use and management of natural forests, as we found this aspect almost neglected in Nepal.     

环境补贴研究

环境补贴有助于本国保护环境和本国企业的竞争力,同时环境补贴也要符合SCM协议的要求。这就需要在进行环境补贴时遵循主体、目的、限度和程序等方面的要求,并注意相应的救济措施,以实现环境治理的目的并能维护行政相对人的权益。     

《保险法》第26条诉讼时效规范之反思与优化

保险索赔时效是对保险金请求权行使期间的限制,《保险法》第2 6条对之有所规定。但该条规范不仅与我国诉讼时效制度的基本法理和民法规范相冲突,亦与保险消费者保护这一现代保险法立法理念相背离。而且,其对诉讼时效期间起算点的不当规定更是我国学界关于保险索赔时效之法律性质争议的肇因。《保险法》第2 6条将保险索赔时效定性为诉讼时效并无不妥,但其中诉讼时效期间长度和起算点的规定亟需得到修正。就前者而言,应当将非人寿保险金请求权的诉讼时效期间延长为3年;就后者而言,应当以“被保险人或受益人能够依诉行使保险金请求权之时”,即“被保险人或受益人知道或应当知道保险人不履行保险金给付义务之时”,作为保险金请求权诉讼时效期间的起算点,具体情形包括三种。责任保险的索赔时效亦应适用非人寿保险索赔时效的一般规定,《保险法司法解释(四)》第1 8条的特别规定应予废止。     

Chinese Experience of Advancing Financial Inclusion in Light of Foster’s Three Limiting Conditions in Institutional Change

Abstract:

China has been developing “financial inclusion” since the 1990s so as to deal with financial exclusion, a problem that faces rural residents and small and micro enterprises as well as the poor. Analysis is conducted in light of John Foster’s theory of institutional change, especially the three limiting conditions, which are, the availability of knowledge, people’s capacity for understanding and adaptation, and the principle of minimal dislocation. Digital finance, introduced into China in the early 2000s, is thought to be the innovative and sustainable means of financial inclusion and was boldly encouraged with very loose regulation, especially before 2015. Many of the nontraditional providers of internet financial services, including nonbank digital payment, internet-based lending, crowd funding, and virtual coins, etc. had boomed like mushroom since 2013. While social permission has been granted to such well-intentioned but poorly understood social experiments, unprecedent internet financial chaos have emerged and spread raising serious social concern. Since 2015, new policy bundles have been developed in China, and the concept and practice of financial inclusion has been transformed greatly. As China is still facing challenges marching toward financial inclusion, the three limiting conditions must be carefully considered in formulating policies.     

论我国民事诉讼举证时限制度

我国最高院通过《关于民事诉讼证据的若干规定》，该规定从本质上确立了民事诉讼法的举证时限制度，希望以此实现程序公正和提高诉讼效益。但举证时限制度与上位法——《民事诉讼法》的规定相冲突，在司法实务中也暴露出了一些问题。笔者对民事诉讼举证时限制度的概念、主要内容进行了阐述，对其在司法实务方面的缺陷进行了分析，并提出了完善该制度的若干构想。     

对土地利用总体规划修编工作的反思

总结了土地利用总体规划修编 (编制 )成果中存在的种种局限 ,从行业标准、法律、规划机构和人员素质等方面分析了原因 ;就提高规划的权威性和成果的科学性以及加强规划管理提出了建议     

Social capital,risk preference and adoption of improved farm land management practices in Ethiopia

Many developing countries grapple with high rates of farmland degradation and low agricultural productivity amidst increasing climate variability. Considerable efforts have been exerted to promote the diffusion of improved farmland management to address these challenges. Despite these efforts, adoption rates, especially of soil conservation and water harvesting technologies, are still low, which has been the subject of investigation in several studies in Ethiopia and elsewhere. Most studies on the adoption of these technologies, however, tend to focus on economic incentives only, paying little attention to the role of social capital. This article provides evidence of the effects of different dimensions of social capital on innovation adoption across households holding different levels of risk aversion. We address this issue by using cross section and panel data from Ethiopia. Results show that social capital plays a significant role in enhancing the adoption of improved farmland management practices. We also find evidence that the effect of social capital across households with heterogeneous risk taking behavior is different.     

国际贸易和投资中签证壁垒问题研讨

由于国家安全、经济利益、非法移民和法律差异等因素，签证壁垒不仅存在，而且不会消除。签证壁垒不属于非关税壁垒，而是一种间接但明显的歧视性服务贸易壁垒。签证壁垒直接影响服务贸易自由化，间接影响货物贸易及投资自由化，对中国的影响甚于其他国家。解决签证壁垒给中国带来的问题，既要通过国际磋商扩大互免签证的范围，严格遵循东道国移民法的规定，又要放宽国内外汇管制，积极寻求权利补救，以及发挥出境中介机构专业优势。