德国反洗钱刑事立法述评与启示

为了遏制和打击洗钱活动，德国通过在刑法典中新增洗钱罪和多次的修订，将洗钱行为犯罪化，逐步建立起反洗钱和恐怖融资的刑事法律体系，并在一定程度上具有自己的独特之处。在国际社会共同打击洗钱活动和我国面临严峻洗钱形势的背景下，有必要介绍德国反洗钱刑事立法的成功经验，这对于完善我国的反洗钱法律制度具有借鉴意义。     

2019年中国刑法实施报告

2019年是新中国成立70周年的伟大日子。70年来,在中国的刑事法治建设取得长足发展的同时,中国刑法学在始终恪守重视基础理论的总结、创新与完善的基础上,亦更加主动地回应社会现实关切的热点、疑点、难点问题,彰显出鲜明的时代特色,凸显出刑法积极参与社会治理的重要功能,弘扬了新时代我国刑法学鲜明的问题意识与自主意识。相较以往,2019年度刑事犯罪在涉众型、风险型、科技型等领域较为突出,呈现出涉案金额巨大、危害面广、手法多样且不断翻新等特点。2019年度刑法实施报告主要将以下七个板块作为研究重点:新中国成立七十年刑事法治和刑法理论的变迁与反思、正当防卫制度的适用与完善、"扫黑除恶"专项斗争、人工智能时代刑法挑战的前瞻应对、互联网金融领域腐败犯罪治理防范问题、认罪认罚从宽制度实体适用问题及民刑交叉、行刑衔接等问题。     

Audit for Whom? Time to Review Roles of Independent Auditors in Hong Kong

The Hong Kong government has been reforming its laws regarding accounting practices in recent years, to pre-empt problems similar to that of Enron. It correctly recognizes an opportunity to enhance and distinguish the financial system in Hong Kong and create a competitive advantage for Hong Kong. The sixty-five billion dollar question is: what is the right approach for accounting practice reform? One obvious approach is to model reform after the Sarbanes Oxley Act (SOX). The SOX increases personal liabilities of senior management and introduces extremely cumbersome compliance processes (s 3 (b)(ix) of Minutes of Bills Committee of Financial Reporting Council Bill. (19 July 2005)). While this approach may be the right move for the United States, because rescuing investor confidence is paramount, a similar approach may not be optimal for Hong Kong. Hong Kong relies, to a great degree, on foreign investments and a heavy-handed approach may scare investments away (Charles E. Schumer &; Michael R. Bloomberg To Save New York, Learn from London, Wall Street Journal 1 Nov 2006). This paper, argues that failure of independent auditors was mainly caused by bad incentives. In particular, auditors were hired by and responsible to the management of companies. Thus, there is no surprise that auditors were less diligent in finding problems caused by management. Furthermore, proposing of an alternate to the SOA’s approach. Specifically, a new legal approach should be enforced that allows shareholders to sue auditors when failure to uncover accounting issues causes loss of shareholders’ values.     

Financial Health in Australian Local Government: The Application of a Funding Assessment Model to Brisbane and Sydney City Councils

Local government financial viability measurement in an accrual budgeting environment poses complex challenges. Financial measures frequently generate conflicting results. A rating scale to assess financial management, constructed originally for South African municipalities (Dollery & Graves, 2009), represents a useful tool to analyze financial health trends. Applying a “Likert-like” scale to financial performance measures to assess “funding compliance”, the model in this article assists municipalities to avoid financial difficulties. To demonstrate the applicability of this model, we apply the model to the Brisbane City Council and the Sydney City Councils. Results show that the model represents a valuable aid to financial management decision-making.     

Experimental Evidence on the Impacts of Need-Based Financial Aid: Longitudinal Assessment of the Wisconsin Scholars Grant

We conduct the first long-term experimental evaluation of a need-based financial aid program, the privately funded Wisconsin Scholars Grant. Over multiple cohorts, the program failed to increase degree completion and graduate school enrollment up to 10 years after matriculation. The program did reduce time-to-degree for some students and modestly increased the number of STEM degrees earned. The lack of robust effects raises important questions about the conditions necessary for financial aid to benefit students.     

理性对待企业社会责任——兼评我国《公司法》中的企业社会责任条款

通过对我国《公司法》中的企业社会责任条款的实证分析表明,企业社会责任不是空洞的宣言,它的价值理念蕴涵在《公司法》中,通过相关的条款予以体现.对企业社会责任不应该只进行纯理论性的法条解读,有必要将其与实体意义上的惩罚权联系起来,做到理性的对待企业社会责任,以推进企业社会责任在我国的实施.     

大学德育与实习单位德育的和谐衔接研究

大学生到单位实习是高校教育必不可少的重要环节,而实习单位具有企业文化、先进人物、规范管理等重要德育资源。当前存在学校和实习单位对双方的德育和谐衔接认识不足、缺乏系统的衔接管理机制等。整体构建德育体系应当处理好大学德育与实习单位德育的和谐衔接问题。     

公司章程自由与公司法强制性规范的协调

公司章程自由是实现公司自治的决定性因素,而公司法中的强制性条款的设定也是必要的。对＂章程不得违反公司法中的强制性规则＂的原则,应根据不同情况进行分析,从而判定行为的效力。     

关于缓解县乡财政困难的思考

近年来县乡财政形势严峻,收支矛盾尖锐、债务负担沉重、虚收与财政风险等问题十分突出。缓解县乡财政困难根本在于县域经济持续快速健康发展,内在动力是不断深化改革:加大结构调整力度,强化收入监管力度,完善现行的“分税制”财政体制,加快地方公共财政体系建设,大力推进县乡机构改革和事业单位改革。     

中国开拓俄罗斯建筑市场的一面旗帜——对布拉戈维申斯克市华富公司的调查与思考

苏联解体后 ,国内外很多企业家赴俄开拓新市场。由于转轨中的俄罗斯政局动荡 ,经济滑坡、法规不健全等原因 ,企业经营风险很大 ,为此绝大多数企业难以为继并先后离俄回国。中国华富公司却独辟蹊径闯出了一条成功之路 ,成为中国开拓俄罗斯建筑市场的一面旗帜。该公司成功的奥秘是根据俄国国情 ,审时度势 ,适时打好五张牌 :质量牌、信誉牌、经营牌、本土牌和远见牌