试析公平责任之理论基础

在法学领域,公平就是正义,衡平则是实现公平正义的手段,公平责任从根本上讲是出于对个案正义的追求,是衡平这种法律适用方法在侵权责任法中的具体表现;公平责任立足于矫正正义,且充分体现了矫正正义,是沟通一般正义与个别正义的桥梁,其主要通过赋予法官自由裁量权来实现;公平责任是公平原则在侵权责任法领域的具体应用。     

从中外合营企业到中外合资公司: 内部组织机构体制的多样化

现行中外合营企业组织机构体制有其利弊。涉及中外合资公司组织机构体制有两种立法取向：保证公司决策的效率、质量及公正性;或强化股东“共同经营”,从而达到合资各方“优势互补”的目的。在这两种立法政策的主导下,中外合资公司应采取多样化的组织机构模式,以使中外投资者拥有选择各种公司组织机构形式的自主权。     

“Girl talk”: gender, equity, and identity discourses in a school-based computer culture

This article describes how a feminist intervention project in Canada focused on girls' more equitable access to and use of computers created significant opportunities for girls to develop and experience new identities as technology ‘experts’ within their school. In addition to a significant increase in participants' own technological expertise, there was a marked shift in the ways in which they talked about and negotiated their own gender identities with teachers and other students. Most significantly, the participants in the project became increasingly vocal about what they saw as inequitable practices in the daily operation of the school as well as those they were subject to by their teachers. This created, within the otherwise resilient macro-culture of the school, a more supportive climate for the advancement of gender equity well beyond the confines of its computer labs. We suggest that while equity-oriented school-level change is notoriously difficult to sustain, its most enduring impact might rather be participants' initiation into a discourse to which they had not previously experienced school-sanctioned access: a discourse in which to give voice to gender-specific inequities too long quieted by complacent discourses of “equality for all.”     

中国公共卫生财政资源分配公平性研究——基于社会剥夺的视角

"社会剥夺"是社会心理学的重要概念体系,本研究旨在基于社会剥夺的视角,对中国公共卫生财政分配的公平性及其公平性缺口进行定量评估.研究发现中国大部分西部和中部地区比多数东部地区具有较高的社会剥夺水平;较高社会剥夺水平的地区,其居民健康需求也较高;中国公共卫生财政资源地区间分布的公平性较差且部分地区公平性缺口较大;但公平性有逐年变好的趋势,这主要归功于政府对人均投入均等化的关注而并非对居民健康需求差异的关注.建议在新一轮医改中,政府应对公共卫生服务的"均等化"准确定位;应逐步建立以需求为导向的平等可及的转移支付机制,重点关注农业人口比重较大的地区,优先支持公平性缺口较大的地区;尽早开发科学有效的财政资源分配工具等.     

China’s Oil Venture in Africa

Oil has long been viewed as a strategic resource for nations. China is now the world’s second largest oil-consuming country after the U.S.. Its global efforts to secure oil imports to meet increasing domestic demand have profound implications for international relations in the Asia-Pacific region. China’s rising oil demand and its external quest for oil have thus generated much attention. As China’s overseas oil quest intensifies, will China clash with the U.S. and other western countries’ interests in Africa, and how dose it look at this rivalry? Will China disrupt the U.S. and its allies’ foreign policy and the world order? This article tries to provide an overview of China’s initiatives in developing oil in Africa. It examines factors for Chinese oil companies going to Africa and China’s oil strategy there. Finally, it argues that even though China’s practices of energy diplomacy in Africa seem to undermine U.S. goals of isolating or punishing “rogue states”, contrary to those pessimistic views, China has largely accommodated the U.S. and is willing to forge joint efforts with the U.S. in energy exploration in Africa.     

司法谦抑：司法权威的道德基础

树立司法权威对于法治国家具有重要意义,司法权威不仅需要司法独立的外部制度保障,而且需要司法谦抑作为内在的道德支撑。司法谦抑的品性源于司法机关的特殊地位、司法权的行使方式和法官的职业特点。司法谦抑能够弥补司法权民主性的不足,增强司法裁判的说服力,消减公众对司法骄横的疑虑,从而为树立司法权威提供道德基础。     

合伙企业所得税制度的困境和出路——从创业投资企业个人合伙人所得税争议切入

个人合伙人来源于创业投资企业的所得是否能够适用20%的所得税税率的争议,其实质是我国合伙企业所得税制度在理论上是遵循“集合论”还是“实体论”的争议。根据这两种不同理论构建的合伙企业所得税制度之间存在巨大的差别。我国对合伙企业所得税只在合伙人层面征收仅仅是一种形式上符合“集合论”的政策选择。如果以我国《个人所得税法》为前提考察有关税收规范中的具体规则可以发现,支撑我国合伙企业所得税制度的核心是“实体论”。这种形式上采用“集合论”而实质上为“实体论”的混合模式使得合伙企业所得税制度形成了独有的内在逻辑,即合伙企业虽然不作为纳税主体但其是阻隔所得穿透的实体,这需要一个理论清晰、具有普遍适用性的单行立法来体现。在不改变当前以“实体论”为主的路径下,合伙企业所得税制度的立法还应当区分有限合伙人和普通合伙人的税收待遇,从而更好地促进税负公平。     

The subordination of shareholder loans in bankruptcy

Bankruptcy and corporate laws in several countries allow or require courts to subordinate loans by shareholders to corporations. Examples include the German Eigenkapitalersatzrecht and the equitable subordination and recharacterization doctrines in the US. I use a model to show the incentive effects of subordination when a controlling shareholder attempts to rescue a closely held corporation by extending a loan. Even though subordination has some beneficial effects, it deters some desirable rescue attempts and is an insufficient deterrent for some undesirable ones. Legal reform should thus focus on narrowing down the scope of application to undesirable shareholder loans, where more severe penalties than subordination should apply.     

上市公司股权再融资偏好的自由现金流量解释

上市公司应避免采用股权再融资方式筹集资金,以减少对公司价值产生的负面影响。但国内外仍有不少上市公司采用股权再融资,我国则呈现强烈的股权再融资偏好,这说明上市公司采用股权再融资存在一定的理论依据。现实中上市公司管理者在公司股份中只占有很少的比例,因此上市公司管理者更注重非货币利益的获取。为了获取更多的非货币利益,他们更倾向于采用股权再融资。而我国不太合理的制度背景,使得我国上市公司管理者几乎不拥有公司股份,从而造成我国上市公司强烈的股权再融资偏好。     

中国衡平司法传统论纲

饱受儒学浸染的中国古代司法官 ,在泛伦理主义的社会主导性价值观念的支配下 ,采取务实主义的态度解决现实生活中的纠纷 ,以应对法律与社会脱节和疏离的矛盾。为了追求司法衡平 ,司法官总是尽可能全面地权衡他所面临的社会条件 ,作出最大限度地达到社会和谐与道德圆满的判决。中国传统司法的衡平理念和制度运作 ,反映出传统社会独特的纠纷解决机制及其与建构法律秩序之间的深刻联系。而且 ,中国社会自身的语境对其司法和法的成长及其表现形态具有决定性的影响 ,衡平司法发生的历史条件也没有完全消失