论投融资体制改革与云南发展

要解决当前云南经济活动中的各种矛盾和问题,就必须尽快改革投融资体制。而其关键在于加快财政体制改革步伐,全面推进政府建设性资金的资本化运作。     

试论中国的反洗钱信息监控制度

随着我国以积极的态势融入世界反洗钱组织系统,全面而系统地掌握可能涉及洗钱的相关信息,是完善反洗钱机制、提高反洗钱能力的关键。为此,近年来,中国政府不仅加入了多个重要的反洗钱国际公约、出台了多部相关法规规章,并在央行领导下,成立了在央行内部的反洗钱局、反洗钱监测分析中心,构建了反洗钱全国信息监控体制。诚然,中国已构建了反洗钱信息监控的初步框架,但仍存在许多需尽快解决的问题。     

Reviews

Books reviewed:
Salomon and Schwartz, (eds.) The Cambridge History of the Native Peoples of the Americas. Volume III. South America
Lovell, A Beauty That Hurts: Life and Death in Guatemala
Beardsell, Europe and Latin America: returning the gaze
Gómez de Avellaneda, Sab: Hispanic Texts
Rowe, Poets of Contemporary Latin America: History and the Inner Life
Crisp, Democratic Institutional Design: the Powers and Incentives of Venezuelan Politicians and Interest Groups
Naro, A Slave's Place, a Master's World: Fashioning Dependency in Rural Brazil
Campbell, Mexican Memoir: A Personal Account of Anthropology and Radical Politics in Oaxaca
Javier, Poor People's Politics. Peronist Survival Networks and the Legacy of Evita. Duke
Petras, The Left Strikes Back: Class Conflict in the Age of Neoliberalism
Molyneux, Women's Movements in International Perspective: Latin America and Beyond     

关于网络财务的思考

现代网络技术与财务管理技术的有机结合产生了网络财务.网络财务的出现,不仅拓展了财务管理的空间,而且大大提高了财务管理的效率和效能.但是,当前网络财务管理中还存在一些不容忽视的问题,需要积极研究并采取措施加以解决.     

试论台湾地区审计法的内容与特征——兼与大陆审计法相比较

台湾地区审计法制定于1938年,具有法典形式平行化、审计模式监察化、审计业务专一化、审计对象广泛化、审计时段全程化、法律内容详细化等7个主要特征。与我国大陆审计法相比较,该法至少能在审计主体、审计职责、审计权限、审计程序、法律责任等方面给我们以8点启示。     

浅谈企业税收筹划

税收筹划具有政策导向性、事前计划性、择优性等特点 ,具有守法法则、效益原则、风险和收益均衡原则。税收筹划有助于依法治税的实现 ,有助于企业管理水平的提高 ,有助于国家政策的实施。企业税收筹划的手段有多种     

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.     

去冬今春朝鲜形势管窥

去冬今春朝鲜形势沸沸扬扬,有两点尤为引人关注:其一,美朝核风波所以再起绝非偶然,系由美朝双方各自立场相左而引起。风波事态发展严峻,但还不致引发美国对朝实施类似对伊拉克的“外科手术式”打击。在中国卓有成效的斡旋之下,在北京召开的中、美、朝3方会谈,展现了和平解决朝核问题的曙光;其二,朝鲜推出的经济秩序调整和增设特区的举措,不否认对其活化濒临崩溃的经济具有重大意义,却因受一系列的制约因素影响,导致通货膨胀发生,个别特区建设搁浅。朝鲜距全面复苏经济、实现良性循环尚任重道远。     

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。