21世纪初美国经济发展趋势分析

美国经济在全球经济中占有非常重要的地位,因此美国经济的未来走势直接关系到全球经济的发展,美国在经济发展中所具有的优势地位以及在未来经济发展中所要面对的挑战与风险,美国未来经济面临着巨额的经常项目逆差、财政收支赤字、能源价格高涨以及房地产泡沫破灭的威胁,使美国必须采取措施进行调整,这将导致本世纪初美国未来经济发展速度减慢。     

金融功能异化的金融法矫治

作为虚拟经济核心的金融,如果偏离为实体经济服务的正常轨道与价值定位,迟早都会导致金融功能异化,从而引起金融危机的爆发。本文在探讨金融功能的基础上,分析金融功能异化的表现及原因,提出针对异化的金融功能进行金融法矫治的主张。通过金融法的社会责任本位价值导向使金融回归为实体经济服务的本位,对金融主体及其行为的金融法规制使金融尽可能地走向理性,以更加角色化的金融法责任设置使金融活动立足于实体经济基础并承担信用风险,从而营造一个维护金融体系、发挥金融功能的法律秩序。     

论《公司法》对职工参与公司治理制度的法律规定

新修改的《公司法》在相关理论和实践发展的基础上,突破了股东治理结构的局限性,改变了职工民主权利从属于资本的划分标准,规定了在所有的公司制企业都实行以职工代表大会为基本形式的民主管理。明确规定公司的职工董事和职工监事制度,极大地推进了职工参与公司治理制度的深化和规范化。     

Family Relationships and Family Justice in Europe: Changes and Challenges

The huge diversity in family life and living arrangements across the globe has far‐reaching implications for the ways in which families are supported and family justice is administered. Given the serious concerns about the number of relationships that break down and the potentially detrimental impacts on children and their parents, it is essential to understand the triggers threatening the stability of couple relationships, including the financial stresses caused by the recent global recession and accompanying fiscal austerity. Since family relationships are central to the psychological, emotional, social, and economic well‐being of adults and children everywhere, policy makers and practitioners should collaborate across international boundaries to develop interventions that promote family well‐being, secure the best interests of children, and ensure the conditions and systems in which families can thrive.     

Funds sharing regulation in the context of the sharing economy: Understanding the logic of China's P2P lending regulation

“Sharing economy” is an umbrella term that encompasses a wide range of digital platform-based activities that includes P2P lending and other forms of internet-based lending. The core aim of the sharing economy is to leverage the utilization of idle capacity. P2P lending can not only be used to leverage small amounts of money on the lender's side, but also be used to promote financial democracy and inclusion both on the lender and borrower's sides. P2P lending regulation, therefore, should place an emphasis on the utilization of dead money and promotion of financial democracy. This article scrutinizes the regulation of P2P lending in China. The existing regulatory system for P2P lending in China is built upon rules and regulations that have been designed solely with traditional brokers in mind. The article contends that the rigid rules placed on lending platforms limited their ability to maintain their roles as brokers and, in turn, heavily endangered the commercial sustainability of P2P platforms, thereby harming the sharing economy's openness and inclusivity. Additionally, the article argues that the fact that there is no limit on the amount a lender can invest poses a threat to the notions of leveraging idle money and financial inclusivity. The closed-ended P2P lending regime in China would cause some chilling effects to financial innovation in the P2P lending industry, and in a wider sense, the rising FinTech sector. Regulators in China need to cope with these challenges in a flexible but pragmatic manner, and particularly make use of the benefits the sharing economy may bring to the Chinese economy more broadly.     

RULE FOR PREFERRED STOCK IN CHINA: OVERTHROW OF THE PRINCIPLE OF “EQUAL SHARES,EQUAL RIGHTS”? — FROM A COMPARATIVE PERSPECTIVE

The principle of “equal shares, equal rights” was established by the Company Law of 1993 of the People’s Republic of China. At the initial stage only issuance of common stocks was allowed and the issuance of preferred stocks was interpreted as prohibited. The Company Law of 2006 has changed the rigidity of provisions of the Company Law of 1993 and laid down the legal foundation for issuance of preferred stock. The Rule for Administration of the Pilot Project for Preferred Stocks released on March 21, 2014 by the China Securities Regulatory Commission started the issuance of the preferred stocks in the Chinese capital market. The establishment of the legal system for issuance of preferred stock in China is not the symbol of overthrowing the principle of “equal shares, equal rights,” but the expansion and development of the principle of “equal shares, equal rights” in a new era.     

从委托-代理理论看国有银行的金融风险

我国国民经济的金融依存度越来越高。国有银行是国民经济发展中最重要的力量之一。在市场经济条件下,国有银行应本着追求利润最大化原则进行市场交易,而不是一种国家权力保护下的信用工具。可是,我国金融业由于体制改革滞后以致国有银行成了经济生活中主要的风险承担者,金融风险的过度集中和扩大已对金融业和国民经济整体构成威胁。应用委托—代理理论,通过分析金融风险形成机理,探讨新形势下的我国银行金融风险的特殊原因,并尝试提出一些解决之道。     

谈会计法的再修订与会计法实施细则的出台

会计法对我国社会主义市场经济可持续发展起到了保驾护航作用。然而,该法对以地方基层政府为会计单位的会计主体实施的财经违法行为的控制明显不力,出现了会计法法律责任的落空现象。应该考虑再次对会计法进行必要的修订,并出台会计法的实施细则,明确规定政府负责人会计负责制度,政府财会工作准入制度,政府财会人员抵制、检举制度,政府财会人员保护制度等项法律制度。     

浅论公司法与现代企业制度的关系

公司法是国家为了实现对公司的宏观调控而制定的 ,调整公司在设立、变更和终止以及其他对内对外活动中所发生的社会关系的法律规范的总称。结合公司法的调整对象、范围来研究现代企业制度 ,有助于推动现代企业制度的建立和规范。     

越南汉籍《往津日记》及其史料价值评介

《往津日记》是关于越南阮朝特使阮述第二次使华经历的记录,是越南汉籍中保存并流传至今的仅有的几种＂燕行记＂之一。该日记的孤本由法国戴密微教授于1939年左右在越南河内首度发现,后经陈荆和教授整理,于1980年由香港中文大学正式出版。《往津日记》是一份弥足珍贵的文献资料,可以为近代中越关系研究提供新的视角,为深入研究轮船招商局提供新的史料依据,为中越文化交流提供新的资料等,这种价值应引起学术界的关注与重视。