关于完善财务会计行为规范的探讨

随着市场经济的发展、现代企业制度的普遍推行 ,我国的会计工作暴露出了若干问题和不足 ,急需进一步完善和发展。尤其要实现会计行为主体的全程优化 ,优化会计行为规范实现的产权环境 ,建立健全监督体系     

利用ATM故障恶意取款案的法律性质辨析

Malicious withdrawal from ATM constitutes offence of theft and belongs to “theft from financial institutions”. In case of “extremely huge amount”, according to China’s Criminal Law, the minimum statutory penalty for the accused is life imprisonment, which is undoubtedly too severe. So far as judiciaries are concerned, reflection should be made with respect to the relevant legislative provisions. In handling individual cases, the wisest practice for judiciaries is to refer to the provision of clause 2 of article 63 of the Criminal Law, hence submitting them to the examination and approval by the Supreme Court for mitigation of penalties. Fu liqing, Ph.D graduate of Peking University (major in the science of criminal law), is now a lecturer at Law School of Renmin University of China. He once learned at Law School of Tokyo University of Japan (2004.10∼2006.9). His representative works are Make-up of the Rule of Law, Voice of the Rule of Law, Theory of the Subjective Illegal Elements—Evolving with the center of intention crime. Meanwhile, he has about 40 articles published in academic journals. His recent research is in the field of theoretic re-construction of the constitutive crime elements and the application of interpretation method on criminal law, etc.     

对现代危机管理的几点思考

危机管理是国家、组织通过对危机的监测、控制、处理,达到预防、避免、减轻和救治危机的整个行为过程。从当前世界各国处理危机的实践来看,危机管理是国家安全战略的一个重要组成部分。作为危机管理的主体,能否迅速地对危机作出反应,并有效地控制、消除危机,政府起着关键的作用。     

政府公共危机管理的系统机理分析

本文试图以协同学和耗散结构为理论支撑,从一个全新的视角来具体分析公共危机意识、制度安排与设计、公共危机的应对体制、公共危机的运行机制和组织创新的系统机理与相互关联,以及公共危机管理与外在环境及外系统的系统关联。     

解读中国异化消费现状——西方生态学马克思主义理论的启示

异化消费理论最早由70年代末的西方生态学马克思主义学派提出,其某些独到见解带给人们许多有益的启示。但长期以来,人们误以为异化消费只是资本主义制度的产物,忽视了其在我国发展商品经济时期的滋生蔓延。本文旨在通过对异化消费在中国的现状及其引发的一系列社会危机的研究,揭示其形成的原因和发展趋势,以期引起社会的重视,防止其演化成为未来社会的主要矛盾。     

Crises and Paradigm Shift: A Response to Critics

International financial and regulatory reform continues in 2014, building upon the burst of crisis‐induced institutional and regulatory reforms begun in 2008. In particular, the Financial Stability Board is an element and an agent of reform and this paradigm shift. The leap taken was and remains a predominantly technocratic central banking macroprudential narrative and process, controlled by this elite epistemic community. As the new regulatory normal evolves in 2014, it now does so at a slower pace, as the crisis appears to abate. Today elements of paradigm defence, maintenance and resilience are seen.     

The epistemological crisis of counterterrorism

This article describes the nature, origins and consequences of the epistemological crisis at the heart of contemporary counterterrorism. The epistemological crisis of counterterrorism is an identifiable epistemic posture towards knowledge about, as well as a way of acting towards, the terrorist threat. It manifests itself discursively in the manner in which officials, scholars, pundits and others speak about the threat of terrorism, and the way counterterrorism and security practitioners then act in pursuit of security against that threat. The article argues that many of the bizarre counterterrorist practices regularly observed in many Western countries, as well as costly and counterproductive counterterrorist practices such as preemptive war, targeted killings, mass surveillance, torture, control orders and de-radicalisation programmes, among others, are neither anomalous nor irrational in the context of the new paradigm. Rather, they flow logically and directly from the particular paranoid logic, which is constitutive of the epistemological crisis. The article concludes with a discussion about how and why critical scholars can and should attempt to resist and deconstruct it.     

The Commonwealth of Nations and the EU after the ‘Global’ Crisis: Rethinking Post-2015 ‘Global’ Development?

Abstract

The continuing ‘global’ crisis has accelerated divergences between regions, especially between the ‘rising’ global South, the European Union (EU) of the PIIGS (Portugal, Ireland, Italy, Greece and Spain) and Cyprus, which belongs to both the Commonwealth and the EU. This article studies the emerging ‘vertical’ divergences between the EU and the global South, especially around the so-called Economic Partnership Agreements, and the parallel ‘horizontal’ divergences among Anglophone, Francophone (the Organisation Internationale de la Francophonie) and Lusophone (the Comunidade dos Países de Língua Portuguesa) Commonwealths, with their inheritance of emulation and competition. It focuses on the possibilities of enhanced human/citizen security to propose an analysis that challenges established perspectives and points towards prospects for Commonwealth ‘schools’ of international relations/development.     

A review of tools to comply with the Fourth EU anti-money laundering directive

The aim of this paper is to present tools that are used by financial institutions to implement legal requirements with regard to anti-money laundering (AML) and combating the financing of terrorism (CFT). The fight against money laundering and terrorist financing is a two-stage procedure, where state authorities outsource a major part of their tasks and responsibilities to private entities. The bulk of the task falls to financial institutions, which have to monitor the transactions of their customers pursuant to international, European and national laws as well as internal policies. To comply with the legal requirements, they use sophisticated surveillance software and collect large amounts of personal data. The European Union introduced two Proposals (COM(2013) 45 final and COM(2013) 44 final) to update the European Union's AML/CFT regime. Even though the Proposals have not yet become legal acts, it is quite obvious that new tools to support financial institutions will emerge. The amendments foreseen by the Proposals as well as already existing tools, which will remain relevant, shall be examined and privacy considerations will be discussed.     

试论政府形象危机的构成

政府形象的好坏关系到政策执行的难易程度、社会稳定程度以及社会公众对政府的信任度。政府形象危机的出现重则威胁到政府的执政基础和政权的稳定性,轻则影响社会公众对政府的满意度和政府职能的履行。政府形象危机实质上包括政府合法性危机、政府产出危机和政府理念危机三个部分,其中的任何一种危机都会危及政府的形象。对政府形象危机构成的认识有助于构建有效的政府形象修复和救治体制。