财政法视角下的公共财政界定

公共财政由于具有积极分配财政资源的特殊属性,在促进和谐社会建设、促进社会公平分配等方面有着不可估量的作用。随着我国总体经济方式的调整,财政实践中已基本形成公共财政的思路与目标,财政方式也已随之发生改变,财政干预的活动方式也发生改变。财政法作为主要调整公共财政关系的法律,对保障公共财政具有重要作用。由于财政法理论的特殊性,它不能简单地等同于或借用经济学上的一般分析,财政法视角下的公共财政的界定是财政法首要的问题。财政法理论需要尽快或更多注意公共财政的建设目标与进程,并作为财政法基础理论建构的内容。     

PAKISTAN’S CRISIS OF GOVERNANCE AND THE RESURGENCE OF TERRORIST VIOLENCE SINCE AUGUST 2016

Fifteen years since joining the US-led anti-terrorism coalition, Pakistan’s response to the challenges of terroristic violence and extremist indoctrination and propaganda remain military-centric and kinetic. Since August 2016, after a brief lull, Pakistan has experienced a resurgence of terrorist activity and violence that has struck all of its provinces and placed its capital on high alert. The re-escalation in the level of terrorist violence began with the August 8, 2016, attacks in Quetta, which left over 70 dead and more than 100 injured. The lack of response from the provincial and federal governments to this carnage, led the Supreme Court of Pakistan to exercise its authority under Article 184(3) of the Constitution and establish an Inquiry Commission to examine the state of the investigation and report on the challenges faced in the struggle against terrorism and extremism. This inquiry assumed the form and substance of an audit of the performance of Pakistan’s institutions and exposed the link between the country’s crisis of governance and its incoherent response to terrorism and extremism at all levels of government. The implications of the inquiry report are both broad and deep, and reveal that Pakistan’s trajectory remains that of civilian administrative breakdown and institutional exhaustion. This indicates that Pakistan’s civilian-military balance continues to shift in structural terms in favour of the latter and that beneath a veneer of constitutional democracy, the arbitrary, unwise, and inefficient, exercise of power by the political class continues to hollow out the country’s administrative institutions.     

The political importance of labelling: terrorism and Turkey's discourse on the PKK

Labelling the ‘other’ is one of the most relevant aspects in an armed conflict context. Summarising what the opponent is in one single expression is a strong rhetorical tool in any belligerent discourse. The use of the ‘terrorist’ label assumes a particularly powerful role in such a construction. Employing Ole Wæver's layered discursive structure, this article aims to study the discursive practices and political consequences associated with the use of such labels. The political implications of using the ‘terrorist’ label in regards to the Kurdistan Workers' Party (PKK) in Turkish politics will be analysed as an illustrative case study. The period under analysis extends from April 2007 to January 2008, corresponding to the escalation of a security discourse that led to the (brief) Turkish military incursion in northern Iraq in the winter of 2007–2008. The political exposure and intense usage of the ‘terrorist’ label in this period makes it particularly ripe for understanding the political discursive context that shapes Turkey's policies towards this protracted conflict. The focus on this period also sheds light on the political reasons underlying the intractability of this conflict.     

互联网金融快速发展对银行经营的影响探析

互联网金融以其便捷、高效、低成本等优势对银行传统金融业务不断进行渗透,对银行经营造成了一定的影响。一方面,迅速发展的互联网金融业务在我国金融市场上发挥了"鲶鱼效应",成为我国金融体系的有益补充,填补了银行等正规金融机构的服务盲区。另一方面,互联网金融业务的迅速发展也给银行经营带来了不小的竞争压力,造成了银行存款流失、资金成本上升、小微企业贷款客户流失、代理支付结算业务利润下降等一系列问题。     

对"省直管县"体制的反思

"省直管县"已经成为行政体制改革的大趋势,但是我们并不主张全国范围内统一实施省直管县。中国与西方国家有很大的区别,西方国家的体制并不一定适应中国的具体情况,不应一切西化。政府层级变化是一个自然的发育过程,只可顺势而为,不可强力推行。在"省直管县"改革过程中各省可因地制宜,自主选择;应该注意把握改革的方式、节奏和速度,切忌操之过急,搞一刀切。     

澳大利亚反恐怖主义立法述评

为应对日益严重的恐怖主义威胁,澳大利亚加快了反恐怖主义立法的进程,澳大利亚反恐怖主义法对基础性概念进行界定,增设了恐怖主义犯罪罪名,完善恐怖主义犯罪的诉讼程序,对有关部门进行特殊授权,并且严格了对澳大利亚本土的防范措施.澳大利亚反恐怖主义立法采用附属式的立法模式,并涉及预防、处置及制裁等多重内容,体现了普通法系的"程序优先"的特征,极大地扩张了国家行政权力.随着反恐斗争的开展,普通法系国家愈加重视制定法的作用.但是,反恐怖主义立法引发的人权问题、民族问题和宗教问题也是值得深思的.     

关于中国财政分权制度的思考

财政分权是财税体制的关键.随着经济发展,我国分税制财政体制的问题逐渐凸现.这与我国非制度化的中央集权,"职责同构"的行政体制密切相关.财政体制改革应当从创新行政管理体制,实现中央和地方关系的法治化、制度化两方面着手.     

金融危机中避免失业减少裁员之策——德国的对策

金融危机席卷全球,各国面临着同样的问题:经济萎缩,产量下滑,就业困难。德国劳动法框架内避免或者减少裁员的做法主要是:在工作量减少时,采取放弃加班,减少使用劳务派遣工,消耗时间账户的盈余,预支年休假,实行短时工作制或者减时减薪等措施。在无法避免裁员时,通过制定"社会计划",给予失业金救济金,以减少对员工的不利影响。     

论恐怖主义犯罪的动机特征

犯罪目的与犯罪动机不同,前者通常决定犯罪的定性,而后者虽然对犯罪的量刑产生影响,但并不影响犯罪的定性。在西方国家的理念中,动机与目的并没有严格区分开来,两个概念的措词常常混用。鉴于此,如果以西方的实在法或理论研究为基础来探讨恐怖主义犯罪的目的,则有必要对恐怖主义犯罪的动机特征进行必要的分析。     

Transatlantic cooperation on terrorism and Islamist radicalisation in Africa: the Franco-American axis

Transatlantic cooperation on security has a long history. In Africa, transatlantic cooperation on security is basically between France and the United States. This paper asks why the two former competitors in Africa started to cooperate and also why they are so willing to engage militarily. The central argument in this paper poses that France and the US cooperate because it is indispensable to both parties. To France, the cooperation is indispensable because the US is the only power with sufficient financial means and with sufficient air-lift capacity to transport French and African troops into conflict-ridden countries. To Washington, cooperation with Paris is indispensable because the French authorities have unique access to intelligence and knowledge about large parts of Africa. By applying a foreign policy analysis framework, the paper analyses how perceptions of decision-makers, the role of personality and leadership, the role of government institutions and political systems have impacted the relevant decisions. It is emphasised that the two different decision-making systems – the French “state dominated” and the American “society dominated” – produce the same result, namely collaboration. It suggests that the perception of a serious threat from terrorism and Islamist radicalisation overrules differences in decision-making systems.