构建我国财务会计概念框架的设想

最近一二十年来，西方各国会计学界和国际会计准则委员会纷纷对财务会计概念框架进行研究，并已建立了各自的财务会计概念框架体系。我国发布的《企业会计准则》，部分地充当了财务会计概念框架的角色，曾发挥了极其重要的作用。随着客观经济环境的发展变化，我国亦需要建立自己的财务会计概念框架体系。     

浅析新会计准则对上市公司的影响

在经济全球化和国际资本市场一体化大环境下,我国新企业会计准则积极向国际会计准则靠拢,实现了与国际惯例的趋同。本文阐述了新会计准则的主要变化对上市公司财务状况产生的影响,并就新会计准则在上市公司的顺利实施等问题提出了几点建议。     

环境权实施机制模式研究

环境权的实施机制对于预防和解决环境问题,维护人类的环境利益具有实际意义,但现有的理论并没有为环境权的实施机制提供一个可供借鉴的成功模式,我们认为,环境资源的市场配置、政府环境公共物品的提供、环境权与传统权利冲突的解决以及程序性权利的完善与享有构成了环境权实施机制的主要框架。     

完善我国烟草制品包装和标签法律制度

我国作为世界卫生组织《烟草控制框架公约》的缔约方,为履行公约规定的义务,2008年11月.国家烟草专卖局与国家质量检验检疫局联合印发了《中华人民共和国境内卷烟包装标识的规定》,2009年1月1日起正式实施。该规定是否符合公约关于"烟草制品的包装和标签"的规定,是否符合公约第11条实施准则的相关要求是我们现在需要探讨的问题。     

公司社会责任信息披露的软法构建研究

2018年,证监会修订《上市公司治理准则》,确立了环境、社会、治理的ESG信息披露框架。在混合所有制改革、金融开放加速的背景下,中小投资者权益保护的内涵发生根本转变,企业社会责任利益相关方的话语权得到提升。优化营商环境,推进信用监管将市场自由的效率目标与公平竞争的秩序目标进一步推向融合。企业信息公开、上市公司信息披露、社会信用体系建设完善了社会责任信息交换的公共场域;ESG投资的交易成本降低,市场的强劲表现成为推进上市公司责任治理的实质性激励机制。以上元素共同构成了《上市公司治理准则》修订纳入ESG信息披露框架的制度语境。这一修订客观上打造了一个撬动责任软法推进的支点,通过将ESG框架导入上市公司治理,与新发展理念结合,在多元参与的公司治理结构和基于合规性的履责实践基础上,使得创新商业方法解决社会问题内化为上市公司的决策思维和责任基因,追求利润至上的"经济人"理性与追求影响力投资的"负责任"价值取向在ESG投资实践中有效融合。     

也谈环境物权

本文集中阐述了环境物权的制度基础及其本质,围绕个人利益与公共利益的关系对环境物权的本质做了相应的分析,剖析了环境法的理论价值目标和现行制度中存在的问题,讨论了环境物权的内涵,就环境物权成为一项独立的民事权利提出了个人的观点,并预测了其基本制度框架。     

欧盟合并控制法的根本变革

在全球经济一体化、欧盟实施货币一体化、成员增加之际 ,欧盟开始了对欧盟合并控制制度的进一步完善。 2 0 0 4年初 ,欧盟理事会通过了新的合并控制条例 ,欧盟委员会通过了与之配套的欧盟历史上第一个合并评估准则 ,代表着欧盟的合并控制制度发生了根本性的变化。欧盟新合并条例 ,实体上采取了新的合并控制标准 ,由支配地位标准改为重大阻碍有效竞争标准 ;程序上在坚持单一程序原则的基础上 ,实行欧盟委员会与成员国双向移交的模式。合并评估准则建立了合并效果评估的法律框架和评估因素 ,在合并评估中正式认可了效率的积极作用。     

国外如何监管

通过严格的立法和制定技术标准对转基因生物及其产品实施安全监管是世界各国的普遍做法。在国际准则层面上,联合国相应机构及其他有关国际组织,如联合国工业发展组织（UNIDO）、粮农组织（FAO）、世界卫生组织（wHO）、环境规划署（UNEP）以及经济合作与发展组织（OECD）等已制定和颁布了几十个有关生物安全的共识文件。在与国际公认准则接轨的基础上,各国根据本国利益和对转基因生物安全管理的不同理念,采取了不同的管理模式。     

刑事诉讼法原则的功能探究

作为刑事诉讼法律规范体系的构成要素和根本性规范 ,刑事诉讼法原则对刑事诉讼法的制定和实施具有独特而重要的作用 ,发挥着立法准则、守法准则、执法准则和司法准则的功能。     

论知识经济和网络环境下图书馆员的继续教育

本文指出了知识经济时代和网络环境下图书馆员继续教育的迫切性。并就图书馆继续教育实施的相关问题进行了阐述。     

刑诉法应增加承认与执行外国判决的制度

我国从1997年开始与外国开展被判刑人移管合作并缔结专门的双边条约以及近几年加入《联合国打击跨国有组织犯罪公约》和《联合国反腐败公约》以来,承认与执行外国刑事判决已成为我国在一定条件应当履行的国际义务,我国《刑事诉讼法》在修订时应考虑尽快建立承认与执行外国刑事判决的制度,并为此确认“国际条约规范优先适用”、“一事不再理”等基本原则,同时确定与此相关的条件、程序等基本规范。     

Constructing Common Regulations of General Part of China's Environmental Code from the Perspective of Legal Order

Order comes first in legal values, while laws should maintain the consistency and stability of order. The proposed China's environmental code (Code) shall restate the prevailing environmental legal norms and optimize the prevailing environmental legal order. From the perspective of stabilizing the legal order, common regulations of General Part of the Code should connect with the constitution and the prevailing environmental laws, determine the legal values of the Code-governing environment, and provide the foundation and basic framework for each subsequent part of the Code. Therefore, common regulations of the Code should recognize and support the constitution order and bolster the emerging eco-environment legal order relating to the eco-civilization construction. They should be coherent, value-orientated, and independent, inheriting the general framework of the prevailing Environmental Protection Law of the People's Republic of China (PRC) and other specific environmental laws, and developing the applicable norms. Specifically, consistently with the legislative purposes, the Code common regulations should recognize the objectives of construction of eco-civilization and pursuit of social, economic and ecological sustainable development, and this pursuit should be carried out based on the basic principles; the application scope of ecological environment should be redefined in order to maintain the ecological value and overall ecological order; the clause on basic environmental obligations and the clause on citizens' environmental rights should be defined with the national environmental protection obligations as the main thread and the multi-player legal relationship as the framework; and the national environmental protection obligations should be preliminarily delivered with three clauses: national environmental protection financial support, environmental publicity and education, and global environmental governance.     

Constructing International Crime: Lawyers,States, and the Origin of International Criminal Prosecution in the Interwar Period

This article explains the development of international crime as a legal category. I argue that states’ pursuit of political rights claims empowers international lawyers to develop new legal categories to grant states new tools to pursue their interests. At the same time, lawyers have a stake in defending the autonomy of law from politics, thus pushing for the development of legal norms and institutions that go beyond the original state intent. States’ turn to law thus begets more law, expanding the legal and institutional tools to solve international problems while simultaneously enforcing a commitment to principles of legality. To demonstrate the plausibility of the theory, the article studies the construction of the concept of an international crime in the interwar period (1919–1939). In response to the Allies’ attempt to prosecute the German Emperor, international lawyers sought the codification of international criminal law and drafted enforcement mechanisms. The interwar legal debate not only introduced international crime into the legal and political vocabulary, it also legitimized a new set of institutional responses to violations of international law, namely, international criminal prosecution.     

Evolving Environmental Norms in the European Union

The EU has demonstrated interesting institutional practices with regard to the evolution of environmental norms. The paper illuminates a role of law in the institutional practices in terms of the discursive power of law, drawing on the fact that law catalyses discourses and individual laws in and of themselves are also discourses. In order to elucidate this discursive viewpoint, the paper offers a conceptual framework, referring to the concepts of frame and regime. Building on this conceptual framework, the paper understands the development of EU environmental law as an example of normative evolution in a re´gime and describes the evolutionary process from pre– to post–Single European Act.     

Flooding the Permafrost: The Role of Environmental Claims in the Effort to Regulate Global Warming Emissions

This article focuses on the role that public and private claims play in spurring, supporting, supplementing, and, at times, impeding, climate change initiatives. Sections 1 and 2 describe the essential features of greenhouse gases and briefly detail the history of federal initiatives and the collapse of will that precipitated many of the claims filed by states, municipalities, and environmental groups. Section 3 discusses plaintiffs' early challenges and efforts to compel regulatory action; nuisance actions that have been filed by states, public interest groups, and individuals; and the possible trajectory of future claims. Section 4 discusses the role of climate change claims in enforcing compliance, improving corporate responsibility, and promoting interorganizational benchmarking in governmental and market-based standards programs. Section 5 concludes with a discussion of the precautionary principle and ways in which companies can protect themselves against future climate change-related claims.     

Informal Circles of Ministers: A Way Out of the EU's Institutional Dilemmas?

This contribution argues that the particular relevance of informal circles of ministers lies in their ability to routinise and communise the process of the interpretation of constitutional norms at the intergovernmental level. The informal setting triggers a particular mode of interaction—deliberative intergovernmentalism. In the case of economic policy coordination among the euro–zone countries, which is analysed in this article, this interaction produces common standards for the assessment of the economic situation in the member states and guidelines on appropriate policy responses in particular budgetary and economic situations. In a situation, in which there is growing need for closer policy coordination but European Union member states are reluctant to transfer further decision–making competences to the supranational level, the mediation between diverging interpretations of the rather 'thin' formal constitutional norms governing the coordination process is crucial in order to ensure the overall stability of the coordination framework. Informal circles of ministers can therefore be a way out of the current institutional dilemmas arising from the attitude of national governments to move towards new areas of common engagement while being increasingly reluctant to transfer further formal decision–making competences to the supranational level.     

WTO与中国环境标志法律对策

随着世界经济一体化的深入和各国对环境保护问题的日益重视,环境标志成为发达国家新的一种"绿色贸易壁垒",对环境和国际贸易产生重大影响,加入WTO后,中国环境标志面临新的机遇与挑战。我们应大力发展和完善我国的环境标志制度,充分利用WTO的现行规则,在WTO的法律框架内寻求相应的法律对策。     

Queering State Crime Theory: The State,Civil Society and Marginalization

This article argues that criminology desperately needs to look at the ways in which states marginalize and persecute lesbian, gay, bisexual, trans* and queer (LGBTQ) identities. It critically examines the ways in which states reproduce hegemonic dictates that privilege those who adhere to gendered heterosexual norms over all others. This article further considers how the application of state crime theories, in particular Michalowski’s (State crime in the global age, pp. 13–30, Devon, Willan, 2010) tripartite framework, might further foreground the responsibility of the state in protecting LGBTQ identities. Examples of how this framework could be applied are given, with the case study of criminalization of same sex relations being focused on in depth. The article concludes by positing four key points to be considered in any analysis that attempts to critique the role of the state in the perpetuation of heterosexual hegemony.     

Global Environment Threats and a Divided Northern Community

The EU, Japan, and the US now share many environmental norms, laws, and institutions and cooperate on international environmental matters through numerous bilateral and multilateral channels. They disagree, however, on how to deal with some of the most serious issues facing the global environment and the quality of human life including wide-scale biodiversity loss, climate change, the use of genetically modified (GM) organisms; the trans-boundary movement of hazardous wastes, and chemical safety. As these are all issues that require the involvement of developing countries if global environmental protection efforts are to be effective, the discord that exists among the Northern states is of tremendous significance. The US has pulled out of the Kyoto Protocol arguing that the treaty is poorly designed and would be detrimental to the US economy. Japan and the EU have had to try to find a way to bring the treaty into force without the participation of the world’s largest emitter of greenhouse gases and to convince participating countries to meet their targets even though this may put them at a competitive disadvantage. In the case of biodiversity loss, although the US initiated international negotiations on biodiversity preservation, it has refused to join the EU and Japan in ratifying the Convention on Biological Diversity. There are also differences between the US, on the one side, and Japan and the EU on the other, regarding the use of GM organisms. This article analyses the reasons for the differences that have emerged among northern states in their international environmental policy positions and what the implications of this northern policy divide are for the effectiveness and legitimacy of international environmental protection efforts.