中小企业融资困局的经济法对策

直接融资适合于具有较高成长性的高新技术企业,而众多劳动密集性中小企业由于自身性质形成的信息不对称也难以成为银行等金融机构间接融资的对象.中小企业的融资困局是市场缺陷造成的,政府干预是弥补市场缺陷的主要方式,政府在解决中小企业融资困局中所形成的经济关系是经济法的调整对象.在借助"政府-社会中间层-市场"三元框架分析政府、与中小企业融资有关的社会中间层和中小企业的定位的基础上,应从经济法的主体角度进行相关的制度设计,探索长效机制解决中小企业的融资困局.     

论小公司立法规制的三种模式

进入21世纪以来,一些西方发达国家纷纷大幅度调整了公司立法,其共同特点是增强了对小公司发展的促进措施。公司法在处理小公司问题上有三种不同的模式．即特殊的公司形式、公司的替代形式以及采取“小公司优先”原则。其中”小公司优先”原则又可以采取不同的实现方式。     

在线纠纷解决机制的困境和对策

ODR机制作为一种新生的纠纷解决方式,其在解决小额的、当事人间物理距离遥远的网络民事纠纷方面具有特别优势。而ODR机制存在着受理案件的有限性、提供救济方式的有限性、技术工具的双刃性等价值定位缺陷;存在着信任性不足、接近性难等实务利用缺陷;存在着程序被滥用、实践标准混乱等制度设计缺陷。ODR机制价值定位存在的缺陷是ODR本身所固有的,无法克服;实务利用缺陷和制度设计缺陷则可以通过相应的对策予以消减甚至消除。     

论“中小企业”的立法界定标准——从 比 较 法 的 视 角

西方各国对“中小企业”的立法界定标准差异显著,在其本国内每一部政府扶持立法通常都规定了自己的“中小企业”定义。我国对“中小企业”的立法界定标准先后进行过几次大调整,但目前的立法仍存在诸多缺陷,需要进一步加以完善。立法界定“中小企业”,应以“小”的本质涵义为起点,以“相对随意性”为指导理论。     

我国中小企业的发展与产业组织结构的合理化

中小企业的问题是各国都普遍关注的世界性问题。中小企业户数众多,是创造就业机会的主要渠道和制度创新与技术创新的主体。同时,由于规模小,又是市场竞争的弱者。政府扶持中小企业正是为了弥补市场缺陷、保护公平竞争,以促进整个社会经济效率的提高。中小企业的发展是我国国民经济发展的柱石,更是产业组织结构得以合理化的微观基础。     

The Rule of Law and EU Expansion

The article seeks to further discussion about the European Union's identification of the rule of law as a fundamental principle and pre-requisite for EU membership by prospective member states, despite the lack of a uniform Community-wide understanding of this concept. In this article, three points will be explored. Firstly, it will briefly examine the rule of law principle within the EU, as a contested concept, despite its pre-eminence as a fundamental principle upon which EU membership is based. Because of its contested nature, there exists across the EU, conceptual variations, leading to the problem of an apparent absence of a uniform conception of the rule of law. Secondly, the article will identify some of the main conflicts between the EU making this rule of law a pre-requisite for membership and the lack of a uniform conception for this fundamental principle. Thirdly, the article explores how these conflicts affect the development of legal cultures of prospective member states and what potential problems these conflicts imply. The article focuses on the European Union's lack of a uniform understanding of the rule of law and how this affects prospective member states from Central and Eastern Europe. This revised version was published online in August 2006 with corrections to the Cover Date.     

邓小平农村剩余劳动力转移的思想及其现实意义

邓小平认为，现代化的生产需要较少的人，这是农村剩余劳动力产生的一般原因；而人多、地少，特别是农村人口占全国总人口的80％，这是中国农村劳动力剩余的特殊原因，为此，要建设大批以乡镇企业为依托的小型新型乡镇，就地消化劳动力。依据邓小平农村剩余劳动力转移的思想，就要发展劳动密集型农业，建设以乡镇企业为依托的小城镇，加大对农村人力资本的投资，加大财政支持力度，消除对农民的就业“歧视”，制定向农村和农民倾斜的政策，从而更多地吸收农村剩余劳动力。     

试论我国小型企业财务报告体系的导向问题

我国小型企业会计制度一直未受到足够的重视。我国小型企业具有规模小、主要靠自有资金发展和会计报告主要用于定期纳税等特点。建立接近收付实现制特点的税务导向的财务报告体系 ,是我国小型企业会计制度的理性选择     

Unrecognized states as a means of coercive diplomacy? Assessing the role of Abkhazia and South Ossetia in Russia’s foreign policy in the South Caucasus

The scholarship on unrecognized or de facto states has been booming in the recent decades exploring this phenomenon from a variety of perspectives. Yet, as this article illustrates, a crucial accent on the instrumentalization of unrecognized states by regional actors – or, to put it differently, on unrecognized states as a source of coercive diplomacy – has been neglected. This article seeks to fill that gap by offering an empirical analysis of Russia’s instrumentalization of South Ossetia and Abkhazia as unrecognized states as a means of putting effective pressure on the Government in Tbilisi – usually with respect to issues unrelated to the unrecognized states themselves. More specifically, this article shows that Moscow has used three instruments (military deployment, passportization of residents of the unrecognized states and responsibility to protect).     

The Commonwealth in contemporary international relations

The Commonwealth functions in contemporary international relations as a ‘mini’ version of multilateralism, encompassing issues of geopolitics, the global economy, climate change, and human rights and democracy. While essentially an organisation of developing countries, it also includes the United Kingdom and the ‘old Dominions’. There is a particular focus on the role of small states, even though the Commonwealth also includes some very large developing countries. Apart from its global role, the Commonwealth can be significant in regional contexts where there is some concentration of Commonwealth members. The Commonwealth also has a role as a context for civil society organisations. The article provides an assessment of the role of the Commonwealth within these various settings.