财税治腐的路径证成——兼论财税治腐的功能变革

党的十八大以来,腐败治理被提升到前所未有的高度,受到各界的广泛关注。"财税治腐"能够克服长期以来以"治人"为主要反腐手段的弊端,这种模式通过明确财权边界、规范公共财产管理等手段,进一步压缩了权力的寻租空间。财税治腐以财政党规和财税法律为制度土壤,以"理财"和"治腐"为两大主题和形式目标,聚合于"国家治理现代化"的终极目标之下。以领域法学理论、公共财产理论以及政党治理与国家治理理论为基石,财税法跨越不同法域的法学研究路径,以其务实、低调、灵活的特质在面对日益复杂的腐败治理难题时展现出十分独特的价值。财税治腐承载着实现权力规制、优化理财方式和推进国家治理现代化的三重任务,同其他权力监督方式相结合,形成对公权的监督合力,共同构建出"法治财政、廉洁政治、现代国家"的理想图景。     

关于劳动与价值的再认识

物化劳动能否创造价值在理论界已成为热点。长期以来 ,在经济理论界中 ,在政治经济学教材中 ,一般认为物化劳动只能转移价值 ,不能创造价值。钱伯海老师认为 ,物化劳动是创造剩余价值的主要源泉 ,并认为物化劳动只能转移价值的观点是一种理论扭曲。① 两种观点全然不同 ,回答这个问题还得坚持、发展劳动价值论。一、劳动论与劳动价值论劳动这个概念 ,在马克思主义经典作家的论著中涵义十分广泛 ,并不一定和价值的创造联系在一起 ,只要有人类社会存在和发展就需要劳动 ,即使是到了共产主义 ,劳动依然是人类社会生存、生活的必要手段或条件。…     

Brandom on Norms and Objectivity

The aim of this paper is to investigate Brandom’s conception of the objectivity of norms. In Making It Explicit Brandom supports a weak notion of objectivity based on his understanding of the perspectival structure of linguistic practices. In his following works, he resorts to the Hegelian notion of recognition, adding a historical dimension to his account. I contend that this notion of objectivity can be successfully defended against the objections raised by the commentators. In particular, it does not jeopardise the same possibility of communication, as claimed by Habermas and others, unless a strongly objective notion of communication is assumed. However, the paradigm shift from a strong to a weak understanding of objectivity entails a consequent revision of the conception of social criticism.     

Kavanagh and Mckenzie on power

This article responds to an earlier analysis by Kavanagh which criticised the basic thesis of McKenzie's British Political Parties. The author of the present article believes that Kavanagh made some important criticisms of McKenzie, but it is still true that power in the Labour Party is similarly distributed to power in the Conservative Party ‐ broadly the parliamentary party is autonomous, and the Leader, especially in government, is in control of the party. Events since 1983 have served to underline this fact.     

Coase and Bertrand on lighthouses

Coase (Journal of Low and Economics 17(2):185–213, 1974) failed to appreciate that the construction and maintenance of nineteenth-century lighthouses were in part financed by British taxpayers. Bertrand (Cambridge Journal of Economics 30:389–402, 2006) rightly calls him to account. While agreeing with Bertrand’s conclusion, we dispute her reasoning and argue that lighthouses nevertheless could have been supplied by the private sector.     

John Macmurray and the'Forgotten'Lessons on Capitalism and Community

Tony Blair has made no secret of his admiration for the philosophical works of John Macmurray. This article shows that Blair recognises Macmurray's contribution to the understanding of the individual in society. Blair readily acknowledges Macmurray's overriding desire for philosophy to place individuals in their rightful social setting. Yet Blair views this philosophical shift as a reinforcement of modern notions of community that emphasise an obligation to others as well as to oneself. It is my contention that this may be a misreading of the specifics that lay behind the works of Macmurray. By implication, this error in understanding could have led New Labour to pursue a social policy direction that contradicts Macmurray's visions of capitalism and its effects upon human agency, behaviour, rationality and morality. Consequently, this article examines the works of Macmurray in an attempt to show that Tony Blair and New Labour are in danger of making false assumptions on how to revive a contemporary sense of community through the bedrock of a traditional family unit supported by the model of the 'rational economic man'.