公司股东违反出资义务民事责任之探析

本文在分析股东出资义务的性质及其表现形式的基础上,重点论述了公司股东违反出资义务所应承担的民事责任。     

我国注册会计师刑事责任若干问题探讨

提供虚假证明文件罪和出具证明文件重大失实罪是与注册会计师刑事责任最为密切的两个罪名,有关此两罪的立法和司法实践存在诸多需要探讨的问题。在立法方面,探讨了两罪的追诉标准和提供虚假证明文件罪的法定加重情形等问题;在司法实践方面,从单位犯罪、共同犯罪两个方面探讨了两罪的法律适用。     

Consumer scholarship and transdisciplinarity

A case is made for the place of transdisciplinary inquiry in consumer scholarship. After framing consumer studies as a discipline, the paper explains seven conventional modes of disciplinarity. Then, the discussion turns to the nuances of the transdisciplinary approach, and what consumer scholarship would look like within this perspective. Seasoned and emerging consumer scholars and practitioners are invited to brave the repercussions of stepping outside of their disciplinary boundary onto a rich fertile space where the academy meets society for the betterment of humanity. Consumer scholarship will never be the same.     

从人力资源管理视角分析西方文官制度改革

改革已成为西方文官制度建立后必然的、共同的道路。文章试图从人力资源管理这一视角研究西方文官制度改革的不同进程 ,探索改革的共同趋势 ,进而对当代西方文官制度改革这一动态过程有较深入的了解     

公民公共精神缺失的社会根源与催生的“土壤”

公民的公共精神是实现和谐社会最为重要的思想道德基础,它要求每个公民时时处处都选择与公共利益相一致的行为模式,养成有益于社会和他人的道德品质。中国传统"伦理本位"的社会特征是中国公民缺乏公共精神的社会根源,因此发展公民社会以培育公民公共精神是一较佳选择。我国公民社会的发展必须以国情为基础,发展高质量的有中国特色的公民社会。     

Auditor Reputation Under Different Negligence Regimes

Do auditor reputation effects evolve the same way under precise negligence as under vague negligence? Or are there differences? We assume that investors update their beliefs on unobservable auditor quality when an auditor discloses an inaccurate report. We call this a reputation effect. A necessary condition for reputation effects to occur is that, ex ante, investors expect ‘good’ auditors to take more care than ‘bad’ auditors such that ‘good’ auditors are less likely to issue an inaccurate report. Consistent with empirical evidence, we assume that wealthier (‘good’) auditors tend to take more care than less wealthy (‘bad’) auditors. We find that under vague negligence, reputation effects will occur, inducing both types of auditor to increase the level of care taken. A ‘good’ auditor is likely to exert excessive care. Then, even in the absence of auditor risk aversion, a (properly defined) liability cap is necessary to induce efficient incentives. A contractual liability cap is preferable to a legally fixed liability cap. Under precise negligence, a ‘good’ auditor will exert the standard of due care. However, a ‘bad’ auditor will also do so if sufficiently wealthy. Consequently, ex ante, investors do not expect different levels of care to be taken or reputation effects to occur. A liability cap is not desirable. This paper highlights the importance of non‐legal sanctions in auditor liability. Finally, it links the ‘reputation’ and ‘deep pocket’ hypotheses, both of which have attempted separately in the past to explain the positive correlation between auditor size and auditor quality.     

我国道路交通事故社会救助基金实施问题的思考

新交法规定我国实行机动车第三者责任强制保险制度,设立道路交通事故社会救助基金,目的在于加强对交通事故受害人的保护。随着《机动车交通事故责任强制保险条例》的生效实施,机动车交通事故强制责任保险制度开始运行并发挥作用,但是与之配套的道路交通事故社会救助基金制度的相关立法却尚未到位。本文拟在分析道路交通事故社会救助基金功能、立法现状的基础上,借鉴发达国家立法经验,对我国道路交通事故社会救助基金管理机构的设立及运行提出建议。     

利率变动周期与商业银行绩效的实证研究

利率风险的计量、评估、监控是银行市场风险管理的重要内容。科学分析利率波动与银行收益之间关系,进而了解银行资产负债期限特征及利率风险管理水平,对实现我国商业银行资产负债管理科学决策,提升利率风险管理水平意义重大。本文采用Flannery的部分调整模型对我国上市银行的利率风险管理进行长时间窗口实证分析,结果表明:样本银行呈“借短贷长”的资产负债期限特征,利率变动期内其资产负债管理并未为银行带来实质收益,利率风险管理水平有待提高。     

Why Civil Service Reforms Fail

Tactical choices in the design and implementation of civil service reform can determine whether it succeeds or fails. Yet researchers have paid scant attention to tactical issues in recent years. This article considers three such issues: the scope of reform, the role of aid donors, and the leadership of reform. In each area it considers what sort of approach is likely to maximize the chances of success. However, the article seeks to go beyond prescribing lessons, also looking at institutional and other reasons why reformers may be impelled to make the wrong tactical choices.     

On the Benefits of Withholding Knowledge in Organizations

Transferring knowledge to an agent makes him more successful or productive, which is beneficial for the principal. However, knowledge transfer also increases the agent’s outside option. I identify two reasons for withholding knowledge — to reduce labor costs within a principal–agent relationship, and to weaken the agent in case of a separation. Moreover, the role of synergy is discussed both for building up a principal–agent relationship and for transferring knowledge. While synergy is decisive for knowledge transfer, cooperation between the principal and agent may even take place in the absence of synergy. Furthermore, I analyze whether the principal is more likely to transfer knowledge to a more able or to a less able agent. Finally, the advantages and disadvantages of a noncompetition clause are briefly discussed.