权利冲突的解决——由一则案例引发的对公权力与私权利冲突的思考

权利必然以利益为前提,当法律规定的权利边界具有模糊性的情形下,为了减少和消除公权力与私权利的社会利益冲突,在进行利益的权衡和价值的选择时,应努力使法律所确认的个人权利的内容和社会整体利益的需要相一致。     

政论性杂志对台湾政体转型的影响

台湾在20世纪90年世界上第三波民主化潮流的影响,初步实现了由独裁政体向民主政体过渡。20世纪70年代美国、台湾和大陆学者主要从经济学、政治学和社会学的视角探讨台湾政治体制转型的原因。影响台湾政治体制转型的因素众多,其中媒体对台湾政体转型有着至关重要的作用。本文主要阐述50-80年代出现的政论性杂志在台湾实行＂报禁＂下如何与当时实行独裁统治的国民党相对抗,并对给以总体的评价。     

以科学发展促进江苏区域共同发展的探索与思考

区域共同发展是江苏发展五大战略之一,应以科学发展促进江苏区域共同发展.多年来,江苏在区域共同发展中进行了科学发展的成功探索,既弓i领三大区域竞相发展,又促进三大区域在发展中由非均衡趋向均衡;既通过加强南北合作在扬长避短中谋求共赢,又通过城市化带动城乡之间、区域之间发展的协调;还注重在区域共同发展中促进入的共同发展.同时,以科学发展观审视江苏区域的共同发展,尚存在一些问题和误区.在新的形势下,江苏应以大开放的新视野、主体功能区的新理念、公共服务的新思维、建设生态文明的新思路,以及深化改革的新举措,进一步在推进科学发展中促进江苏区域共同发展.     

东南亚国家的国际收支波动及其影响因素(1945-1970)

战后东南亚国家的国际收支模式发生了重要变化。由于受以初级产品为主的商品结构、世界市场需求变动、发达国家经济的短期波动等所导致的贸易收支波动,以及外国援助、贷款及国际资本流动趋势的变化等因素的影响,1945-1970年期间东南亚国家的国际收支很不稳定,大多数国家的国家收支出现了逆差。     

著作权犯罪的经济学分析

以经济学的视角，针对知识产权的犯罪，来划清刑法所保护的界限，科学分析著作权犯罪的经济上的诱因，同时就如何预防该类犯罪，提出解决方案。     

Auditing as a tool of government accountability? Exploring divergent causal mechanisms through three Honduran cases

Audits of government entities offer a potential tool to hold public officials to account and to improve the functioning of public administration; however, empirical studies of audit impacts show mixed results. This is largely due to the diversity of audit regimes with different goals and accountability mechanisms, which yield different causal chains. In this study, I compare three distinct audit regimes with distinct casual mechanisms in Honduras. I find that backward-looking audits, which aim to hold officials accountable for past behavior or performance, require effective horizontal accountability mechanisms to investigate and prosecute cases. Forward-looking audits, which aim to hold officials accountable for future behavior or performance, require independent accountability mechanisms, a systematic follow-up methodology, public dissemination, and pressure from the media and civil society. Complementary initiatives that build on audit recommended reforms are found to strengthen these weaknesses in the causal mechanism linking audits to outcomes.     

Diffusion of Corporate Risk‐Management Characteristics: Perspectives of Chief Audit Executives through a Survey Approach

This study examines how corporate risk‐management characteristics in Australian public universities have diffused under an environment of conflicting management cultures. The findings reveal that corporate risk‐management characteristics have diffused in a pluralist form to satisfy stakeholders of different management approaches across its governance levels as opposed to a unilateral form aligned to the corporate approach. The accepted practice of this adapted version challenges the existing notion that the adoption of corporate control processes in the public sector is problematic, and provides insights into the emergence of a hybrid control process to address the needs of multiple stakeholders. These findings have policy implications for defining a new hybrid governance‐control paradigm for the public sector as an alternative to the corporate‐influenced control paradigm, and provide avenues for further research to confirm the phenomenon with other corporate control processes, public‐sector entities, and if so its impact on effective governance.     

Audit for Accountability in China: An Incomplete Mission

This article argues against the conventional wisdom that accountability is the raison d'être of auditing activities. Audit, admittedly, is a part of the accountability architecture as it contributes to the financial health of a government and the effective management of public money. This does not mean, however, that audit necessarily generates accountability. China's experience with establishing a power audit regime shows that without enabling goals, impartial structural arrangements, and effective procedures, auditing for accountability only remains an incomplete mission.     

司法会计检查方法在办理商业贿赂案件中的运用

商业贿赂案件资金具有来源渠道复杂,名目繁多,有别于小金库等特征。司法会计检查是办理商业贿赂案件时收集财务会计资料证据的重要手段。常用的司法会计检查方法有:审阅法、核对法、计算分析法、询证法、疑点检查法。