美国风险投资合同及其对我国的启示

风险投资中的委托代理问题是由信息不对称引起的.信息不对称包括事前的信息不对称和事后的信息不对称,它们都可能导致逆向选择和道德风险.风险投资合同是解决风险投资因信息不对称而引起的代理问题的重要手段,其分阶段投资条款、投资工具选择条款等在美国风险投资合同中大量存在,它们有效地解决了风险投资家和创业企业家之间的逆向选择和道德风险难题.此外,声誉机制也在美国的风险投资中发挥着重要的作用.美国风险投资合同的成熟经验对我国风险投资界具有重要的借鉴意义.     

防止国际避税的法律对策

跨国纳税人进行国际避税的主观原因是利益驱动,客观原因则主要是各国税制的差异。跨国纳税人进行国际避税的常用手段主要有纳税人的跨国移动、跨国联属企业转移定价和不合理分摊成本费用、在避税地设立基地公司以及资本弱化等。防止国际避税的法律对策主要包括限制纳税人的跨国移动、在跨国联属企业之间实行独立竞争原则、严格限制和监管基地公司、限制“债务与资产比率”及加强税收征管。     

论我国社区矫正试点工作的认同

社区矫正是以人道为内在价值的非监禁刑的非刑罚化的处遇方式,非刑罚化是其基本属性,助人自助是其应有功能。在当代中国的现实条件下,我国社区矫正试点工作的任务,应以推动刑事法治建设和自身的技术性建构为重点。在社会物质、精神和政治文明协调发展的背景下,应着力培育公众的认同,通过评估和意愿建立矫正关系,防止公众和犯罪人的刑法规范意识的异化。     

Does public debt matter for human capital development? Evidence from Nigeria

An inquiry into the impact of external and domestic borrowings is considered timely for Nigeria, given the growing public debt profile amid deteriorating human capital development. Using data from 1990 to 2021, the study estimates the effects of domestic and external debts on Nigeria's human capital development. The study employed the fully modified ordinary least squares and canonical cointegration regression as the main estimation technique and the robustness check, respectively. The study discovered that domestic and external debt, economic growth and debt servicing exert positive and significant influence on human capital development in Nigeria while environmental pollution has an inverse and significant impact on human capital development in Nigeria. Premised on the outcomes, policy suggestions aimed at enhancing human capital development in Nigeria have been put forward.     

东南亚的外国资本、民族资本与威权体制——以泰国和菲律宾为例

东南亚地区在威权体制下进行的现代化,始终面临着外国资本、民族资本和威权体制三者关系的问题。三者之间既存在合作共谋的基础和机制,又在一定程度上具有内在的冲突,前者是基于资本积累的原因,后者则是由于发展的缘故。外国资本、民族资本与威权体制三者关系的变迁,直接影响到东南亚的威权体制及其资本政治的转型。     

明代南京官署志概说

中国的志书不仅源远流长 ,而且种类繁多。除了记载各级行政区的地方志外 ,还有大量记录某一特定区域内某项或某方面内容的专志。然而 ,几乎所有研究志书的学者都忽略了一种记载政府某部门典章故事的可称之为“官署志”的专志。这种官署志的编印在明代达到一个新的高峰 ,而且多集中在留都南京。本文在回顾官署志起源的基础上 ,集中讨论明代南都官署志的编撰特点、内容及其史料价值     

首都经济的内涵、本质与核心

首都经济的内涵是：作为政治和化中心的北京,也要以经济建设为中心,要充分体现北京城市性质和功能,要充分发挥首都优势、科技教育和人才优势、化优势和地区优势。首都经济的本质是知识经济,核心是高科技产业。首都经济必须走可持续发展道路,并且要走在全国发展知识经济的前列。     

Comparative Analysis and Economic Policies with Special Reference to Financial Crises

Policies for preventing or mitigating unfavorable economic conditions, such as inflation, balance-of-payments deficits, and recessions are usually determined by successful policies used in the past, but these policies may not be relevant for certain problems in the future due to changes in conditions. In the past, developing countries with balance of payments problems seeking help from the IMF were usually required to reduce their budget deficits, restrict the money supply, and make other macroeconomic restrictions. However, financial crises experienced by the East Asian countries in 1995–1996 arose mainly from declines in their securities markets accompanied by capital exports and sharp currency depreciation. The IMF provided generous assistance conditioned on the recipients' applying restrictive macroeconomic measures, even though there was no inflation or excessive monetary expansion. The cause of the financial crises was primarily capital outflows generated by defaults on loans made by banks largely for real estate projects, and in some cases resulting bank failures. The capital outflow and the sharp depreciation of the currencies, coupled with macroeconomic restrictions, led to recession and unemployment in these countries. The article goes on to discuss the policies the IMF should have promoted. Its credits should have been used to sustain imports rather than to support currencies and maintain debt service repayments.     

折衷授权资本制与我国公司立法

我国公司法实行的严格法定资本制已不适应市场经济发展之需要,应采用国际上通行的折衷授权资本制,引入由发行资本和授权资本两部分组成的设定资本概念。     

“关系性资源”在当代中国发展的困境

目前,在我国构建社会资本的条件尚不充分,如果强行进行社会资本的运行,那么,社会资本极易演变成"关系性资源",进而不利于社会的有效整合。本文通过对社会资本内涵的分析,力求探讨"关系性资源"和社会资本的关系,厘清社会资本和"关系性资源"的区别。