人力资本出资的法律思考

人力资本是凝聚在人身上的知识、体力和技能的总和。人力资本能否作为公司法上的“资本”而存在 ?学术界有争论。从理论上看 ,人力资本具有传统资本的营运和担保功能 ;从现实来看 ,人力资本出资是一种趋势 ,许多国家已立法确认人力资本的合法性 ,我国一些省市也有相应的行政立法。人力资本出资并非不可能 ,而是存在观念问题。在确认人力资本出资时 ,应处理好人力资本与货币资本的关系、人力资本的评估、人力资本的激励与约束及法律责任等问题。     

False and Reluctant Friends? National Money Laundering Regulation,International Compliance and Non-Cooperative Countries

In the aftermath of September 11th, growing attention has been paid to the role of Non-Cooperative Countries and Territories (NCCT) in money laundering and terrorist financing. The paper, applying the new political economy approach in the law and economics field, provides a model to describe, through the policymaker payoff maximization, the relationships between specific country features and endowments, on the one hand, and lax financial regulations, on the other hand. Given that in the real world relatively lax regulation means a non-cooperative attitude in the international fight against money laundering and terrorist financing we empirically test the above theoretical relationship in the case of the NCCT jurisdictions. The policy consequences on the pros and cons of international blacklisting procedures are discussed.JEL K42, G28     

商业银行、非银行金融机构与恐怖组织洗钱犯罪研究

9·11事件后,尽管国际社会付出了巨大努力,但斩断恐怖组织"金融血管"的行动却收效甚微,由于种种原因,商业银行、非银行金融机构仍是恐怖组织洗钱的首选路径,因此,必须从体制,机制、观念等方面进行创新,以发挥银行系统反洗钱的整体功能。     

Money laundering laws as a political instrument: the social cost of arbitrary money laundering enforcement

The paper explains the reasons for modern money laundring legislation, namely to reduce the incidence of certain primary offences. Whereas enactment and effectuation of this legislation is costly, its postive effects typically materialize in other jurisdictions (positive external effects). The paper shows that international covenants seek to give direct incentives to overcome the possible underprovision in anti-money laundering legislation and enforcement. The paper also shows how, in such an international context, anti-money laundering legislation can be easily misused as a political weapon in the cross-border fight against "unwanted individuals" and gives concrete examples for such an arbitrary enforcement.

“Your Money or Your Life”: Money and Socialist Transformation

This article argues against a common-sense logic that money can assist in socialist transformation, espouses a non-market ecosocialist position and urges greater clarity in associated discourse. Analyses of capitalist operations show that growth is not simply a characteristic tendency of capitalism but rather an essential outgrowth of its deficiencies. Marx identified these deficiencies, indicating that the end of capitalism was an end to money, that is, exchange value. Money is not a tool but evolves as a code of conduct to structure social relationships that reproduce inequity, competition, distrust and alienation. Indeed, the existence of capitalists and capitalism without money is inconceivable and impossible in practice. Money refusal and the development and defence of fair non-monetary forms of livelihood continuously critique capital and demonstrate alternative (or at least “hybrid”) socialist forms. Contemporary anti-capitalists have developed constructive skills to move beyond money and capitalism in their practical development of “green materialism.” However, a wide-ranging discourse remains to be had on moving beyond money sooner rather than later. The final section of this paper sketches a non-market ecosocialist vision.     

Global money laundering and its domestic political consequences in Kyrgyzstan

This paper examines how Kyrgyzstan's two post-communist political regimes used offshore accounts to launder money and broker lucrative deals with international business partners. It argues that easy access to global financial institutions and availability of offshore markets strengthens a corrupt regime's grip on both political and economic matters and gives regime members a feeling of invincibility both domestically and globally. Offshore connections contributed to the emergence of a vast shadow economy inside Kyrgyzstan that includes clandestine hydropower exports, manipulations in the financial sector, and organized crime. The paper particularly focuses on the non-state actors who served as brokers to mediate connections between regime incumbents and international markets.     

一起涉嫌洗钱犯罪案件引发的思考

洗钱犯罪严重危害了我国金融管理秩序。洗钱犯罪作为下游犯罪，在侦查此类案件中常常遇到调查取证工作开展不顺利、上游犯罪难以查清、罪名难以确定、管辖存在争议等诸多困难，笔者结合实习期间参与侦办的一起涉嫌洗钱犯罪案件，浅析一下侦查此类案件过程中遇到困难，并提出了相关的建议，以期对洗钱犯罪案件侦查工作的开展有所裨益。     

跳出贪污罪主体和客体双向背离的逻辑怪圈--论贪污罪主体应当重新界定

认为我国刑法中贪污罪的立法规定存在主体和客体的逻辑矛盾,因为,我国的犯罪构成是一种耦合式的平面结构,主体和客体之间在逻辑上相互规定.为跳出这一逻辑误区,应对贪污罪的主体范围重新加以界定.     

贪贿案件“赃款用于公务支出”情节的法理分析及认定

司法实践中,办理贪贿案件一度错误地运用“扣除法”进行数额认定,原因是对“赃款用于公务支出”情节的刑法意义存在模糊认识。基于犯罪构成理论和贪贿犯罪立法主旨的探讨,该情节属于犯罪既遂后赃款去向的内容,仅可作为酌定从轻的量刑情节。我国应建立被告人证明责任制度,在被告方辩解并提供证据证明有“赃款用于公务支出”情节时,法院应尝试运用优势证明标准,围绕证据“三性”综合全案进行具体分析认定。     

官赌洗钱研究——贪污、贿赂犯罪新析

官赌洗钱是指国家工作人员通过赌场或赌博活动,将不法财物在形式上合理化的行为。官赌洗钱的形成需要三个条件:赌场、赌徒(干部)和赌资(公款和贿款等),经过三个阶段:放置阶段、离析阶段和整合阶段。因此,对官赌洗钱的查处与预防也应从以上几个方面入手。