农村税费改革试点的进展、难点与政策思考——来自洪山农村税费改革一线的调查报告

农村税费改革是减轻农民负担、进一步保护和解放农村生产力、密切党群和干群关系的重大举措。目前,随州市洪山镇的农村税费改革工作已进行了三年。本文拟以洪山镇黄龙寺、火焰套等十余个行政村的调查为基础,介绍试点工作的进展和难点,并就如何完善农村税费改革作了一些初步探讨。     

Conditions for Asymmetric Information Solutions when Alliances Provide Acquisition Options and Due Diligence

One main problem with both acquisitions and alliances is separating the attractive partners from the rest. An additional problem with alliances is getting each partner to provide its best assets and efforts. One solution offered for the acquisition adverse selection problem is due diligence through a pre-acquisition alliance; however, none of the papers recommending such an approach analyze the alliance adverse selection and moral hazard problems. This paper presents the first formal model of joint venturing as acquisition due diligence, detailing how the joint solution works and under what conditions.revised version received October 20, 2003     

论风险投资中的尽职调查

通过对20多位风险投资家的调研,对他们尽职调查所必备的条件、策略及过程进行了系统分析,总结出其内在规律,以期对我国风险投资项目的筛选有所启示.     

正当怀疑和应有关注理念在审计师非审计服务中的运用

正当怀疑和应有关注是审计师在执业过程中应始终坚持的重要理念。随着非审计服务的不断拓展，强调正当怀疑和应有关注理念，无论对于保证审计师非审计服务的执业质量，还是维护审计师审慎的职业形象，都具有重大意义。审计师应在提供非审计服务时始终保持正当怀疑和应有关注理念，并将其灵活地运用于具体实务。     

我国社会救助正当程序之实践及修正

社会救助正当程序是社会救助管理与服务中有助于实现社会救助公正结果，或与社会救助公正结果有关的程序。近年来，我国逐步建立了社会救助基本操作程序，包括社会救助标准制定与调整程序、家庭经济状况核查程序、社会救助申办程序等。然而，我国社会救助程序未得到足够的重视，现有的程序存在瑕疵，基层自由裁量权没有得到有效规制，没有建立回避、救助返还等制度。救助程序不完善，不利于保护申请人和救助对象的程序性权利，进而影响到他们的实体性权利，同时导致救助政策目标偏离，产生错保、漏保等现象。建议国家加快制定《社会救助法》，或单独制定《社会救助程序规则》，通过立法完善救助程序。     

中美征收法律制度之比较

国家征收是政府通过国家权力强制取得财产所有权的一项法律制度。美国联邦宪法修正案的“正当程序条款”确定了征收权的宪法渊源,其对征收权的限制体现在公共利益、正当程序以及公正补偿等三方面。美国的国家征收制度对我国征收制度的改革与立法完善具有一定的参考价值和借鉴意义。     

公司参加股东代表诉讼的法理分析

公司可以参加股东代表诉讼的正当性在于其符合正当程序原理及诉讼的效率价值,也是股东代表诉讼诉权的性质所决定的。允许公司选择是否参加诉讼是其诉讼选择权在股东代表诉讼中的具体落实,符合该制度设立的初衷。基于股东代表诉讼的特殊制度设计以及该制度在我国发展的现状,公司只应参加原告股东一方进行诉讼,而不宜允许其辅助被告。     

从程序正义看我国的司法改革

针对我国司法制度中重实体而轻程序的倾向,在剖析程序正义与实体正义的关系、正当程序与程序正义联系的基础上,从程序正义的角度对我国的司法改革提出了一些设想。     

Book Reviews

Water is a human right and it is essential to sustain life and livelihoods, as well as the health and happiness of tourists. This paper examines a destination with ample rain, but rapid and unchecked tourism development: Bali, Indonesia. The mismanagement of water resources means underground supplies are polluted and local people suffer from water scarcity. A multi-method approach with the various stakeholders was used to develop a stakeholder map that identifies duty bearers and rights holders. The government is the primary legal duty bearer to provide communities with water, but companies also have unique responsibilities. This paper examines why tourism businesses need to conduct human rights impact assessments. Taking due diligence for human rights can be seen as a business opportunity, leading to reduced operating costs and increased reputational strength. The benefits and challenges for business are explored.     

Business and cyber peace: We need you!

Rarely does a day seem to go by without another front page story about a firm being breached by cyber-attackers. Even experts in the field are far from immune from the unsustainable status quo. For example, Jim Lewis of the Center for Strategic and International Studies has said: “We have a faith-based approach [to cybersecurity], in that we pray every night nothing bad will happen.” This is a difficult starting point to consider an appropriate end game. Still, it is something that firms must do since infinite investment cannot breed infinite security. This article takes lessons from the burgeoning field of cyber peace studies and applies them to private sector cyber risk mitigation strategies. With members of the C-suite on down to mailroom clerks worrying about the next attack and looking over their shoulder after a breach occurs, who wouldn’t welcome some peace of mind?