解放思想是怎样成为改革开放先导的

本文围绕真理标准大讨论成为解放思想的突破口、思想路线的恢复和重新确立使解放思想和以人为本成为题中之义、解放思想推动我国经济社会的三次转型及其在新时期所具有的复杂性和层次性等三个方面,揭示和阐明解放思想是怎样成为改革开放先导的。     

An overview: A new era of tax enforcement – from “big stick” to responsive regulation

Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance.     

New Thinking in Financial Market Regulation: Dismantling the “Split Share Structure” of Chinese Listed Companies

China’s distinctive set of stock market institutions was introduced in 1990. Among the characteristics of China’s stock markets was a strict separation between different categories of investors. Listed companies issued different categories of shares to state shareholders, domestic corporate investors, domestic individual investors, and foreign investors. By 2005, the barriers segmenting China’s stock market had been significantly relaxed. Domestic investors were allowed to purchase shares previously reserved for foreign investors, and approved foreign investors were allowed to purchase shares previously earmarked for domestic individuals. Nevertheless, a crucial barrier remained. An ongoing debate among Chinese academics, investors, and policy makers focused on how to resolve the “split share structure” (guquan fen zhi) in which a minority of shares were tradable while the majority of shares (namely those reserved for domestic corporate and state shareholders) were excluded from the market. The split share structure was blamed for distorting prices and inhibiting development of the stock market. This paper analyzes the policy adopted to address the split share structure. To what extent does this policy change reflect new thinking on the part of China’s market regulators? This paper argues that analysis of policy making in China’s capital markets can help to distinguish between two competing assessments of China’s political economy. One account sees China pursuing a gradualist strategy, slowly but steadily expanding the role of markets. Another account sees China trapped in a semi-marketized and increasingly corrupt development pattern. The implementation of the split share structure reform program provides evidence to support the gradualist account of incremental, but persistent, reform. Mary Comerford Cooper is an assistant professor in political science at the Ohio State University. Her recent research focuses on the politics of financial markets in China and Taiwan. Earlier versions of this paper were presented at the Comparative Politics Research Workshop/ Globalization, Institutions and Economic Security Workshop at Ohio State University in May 2007, and at the annual meeting of the Association for Chinese Political Studies in July 2007. I benefited greatly from the constructive and insightful comments of Bj?rn Alpermann, Melanie Barr, Jean-Marc Blanchard, Sarah Brooks, Joseph Fewsmith, Sujian Guo, Dane Imerman, Ryan Kennedy, Marcus Kurtz, Xiaoyu Pu, James Reilly, Alex Thompson, Daniel Verdier, Jianwei Wang, Alan Wiseman, Bin Yu, and an anonymous reviewer. I am also grateful for Lan Hu’s exceptional research assistance. All remaining flaws are purely my own.     

试析越南的金融改革

自越共“六大”后,越南在经济改革和金融改革的推动下,经济增长保持了比较快的速度。本文认为越南的经济之所以能够取得比较大的成效,很大程度上得益于在经济改革的同时对金融部门进行了改革,特别是利率的自由化和汇率政策的调整,促使越南的银行规模有所扩大,效率相比改革前得到明显提高。因此本文的主题就是对越南的金融改革进行一个梳理,明白金融改革所带来的绩效以及改革中存在的问题,明确下一步改革的方向。     

我国民行检察监督法律制度的发展与完善

通过对我国民行检察监督制度发展的规律性认识折射出我国整个检察制度发展改革应完善的方向：加强检察理论研究，重视与学界的沟通与交流，为检察改革营造出良好的理论环境；重视检察改革中的外部关系，与法院在博弈中加强合作，在合作共赢中推进检察制度改革；鼓励地方检察机关的创新型实践，检察改革应采取自上而下和自下而上相结合的改革路径。     

刑事简易程序的改革与完善——以我国台湾地区相关立法为参考

简易程序是提高诉讼效率、合理配置司法资源的重要方式。我国的刑事简易程序确立于1996年刑事诉讼法,新刑事诉讼法又对其进行了重要改革。但任何制度设置均不可能毕其功于一役,需要通过实践发现问题、总结经验,并在借鉴域外立法的基础上,不断完善。本文将通过参考我国台湾地区相关立法,对我国刑事简易程序的未来发展方向提出建议,主要内容包括简易程序多元化、加强被告人权利保障与改革救济途径三方面。     

司法人道主义的历史进步——晚清司法改革的价值变向

作为对外部挑战与内部情势的司法回应,晚清修律和司法改革运动首先意味着司法理念与司法原则的历史性转变,进而标志着一种区别于传统司法文明价值系统的近代型司法文明价值系统的应运而生,展示了从传统走向现代的司法文明进步成长的历史图景。这场司法变革运动的启动性举措,乃是删除最重之法,推行恤刑庶狱,彰显了司法人道主义的价值取向,从而为编订《大清现行刑律》和《大清新刑律》奠定了重要基础,在近代中国法律与司法发展进程中产生了深远影响。     

监狱企业财务管理存在的问题与对策

随着监狱体制改革的实施，监狱企业开始成为真正的经营和理财主体，但目前监狱企业财务管理还不能很好地适应体制改革的要求。因此，必须认真分析监狱企业财务管理中存在的问题，研究强化监狱企业财务管理的对策，从而推动监狱事业不断向前发展。     

美国的商业银行管制给我们的启示

商业银行的改革方向该往何处去,对商业银行如何监管,这是摆在金融改革面前最严峻的问题,未来的商业银行可能成为城市的银行、利益集团的银行、富人的银行。如果真的这样会在中国金融业推出许多新东西,这更需要国家进行更严格的适度的监管,美国的银行监管体制一直在不断地改革和调整,他们的经验对我们仍然是很好的启示。     

遏制和预防公务员腐败的经济学分析

公务员腐败的一个重要原因是我国目前的制度安排尚有缺陷,导致腐败成为“高收益低风险”行为。从微观经济学理论出发,建立成本——收益模型和公务员腐败——廉洁选择的决策树模型。通过制度创新,使腐败成为被查处概率极高、政治风险极大和经济成本极巨的行为。同时,提高公务员廉洁收益。