观代企业制度下的财务总监评议

财务总监制度是现代企业制度的重要组成部分。财务总监肩负财务管理、财务监督等重要职能,必须处理好与公司领导层、内部职能部门、各级政府及客户的关系。成功的财务总监应具备专业知识、管理能力、关系协调、职业道德等方面的优秀素质。     

关于我国财政风险成因的几点思考——我国国有企业财务风险与财政风险转换机制分析

财政风险和国有企业财务风险是两个不同层次的风险,但两者之间存在着相互转化的关系。我国这两种风险的转化中存在着一定的不合理性,其根源在于制度缺陷,这将是以后改革的重点。研究国有企业财务风险的成因,分析国企财务风险与国家财政风险之间相互转化的机理,斩断其向财政风险的转化链条,对我国财政风险的根本好转有着极为重要的意义。     

浅谈新时期人才效应与企业快速发展的关系

企业之间的竞争归根到底是人才的竞争,谁在人才上占有优势,谁就是胜者。     

论私有财产权宪法保障体系的构建

私有财产权的宪法保障问题一直以来为学界所关注和讨论 ,但是具体如何保障 ,理论上缺乏系统的构建 ,而这正是修宪之前亟待解决的问题。应当紧扣“权利保障”这一内核 ,深入探究私有财产权的应有价值内涵 ,在此指引下构建一套系统化的宪法保障体系。这对于转型时期我国的市场经济建设和民主法治建设具有相当深远的意义。     

德国行政形式选择自由理论与实践

行政形式选择自由是德国法中一个古老的问题。相关学说随着时代变迁而不断发展,先后经历了"国库行政"和"行政私法"阶段,现今又受到"新行政法学"的影响。各派学说交锋的核心始终集中于行政形式选择自由存在的前提以及应受到何种限制两大问题。目前,行政形式选择自由已被德国学界普遍认同,且将合宪性作为其存在的基本前提之一。而在法律实践中,立法者和行政者均享有行政形式选择自由,当行政者选择以私法形式完成行政任务时,除适用私法外,还需受到公法之补充适用。行政形式选择自由学说对正处于转型期的我国行政法亦具有重要的启发意义。     

从国际私法的角度谈WTO协议在我国的实施

我国加入WTO后如何实施其协议规则 ,是一个迫在眉睫的问题。本文从国际私法的角度分析了WTO规则的非直接适用性 ,指出必须通过“废、改、立” ,把它转化成国内法 ,才能在我国实施。针对目前我国正在清理法律法规 ,相关新法还没有出台的情况 ,本文提出应适用“国际惯例补缺”的原则处理涉及WTO规则的涉外案件。     

民营企业老板向企业家发展的路径选择

民营企业能否在深化改革的过程中保持持续发展的势头,已成为民营企业老板必须思考和解决的问题。民营企业要持续发展,必须解决的问题几乎都与民营企业老板有关。民营企业老板能否解决好自身即企业内部的问题将直接关系到企业的命运。     

The relative success of private funders and government funders in funding important science

Regression analysis is used to test the effects of funding source (and of various control variables) on the importance of the article, as measured by the number of citations that the article receives. Funding source is measured by the number of private and the number of government grants mentioned in the acknowledgements section. The importance of an article is measured by an “early” count (of citations through October 1992), and a “late” count (of citations through July 2002). Using either measure of article importance, the evidence suggests that private funders are more successful than the government at identifying important research. Jel classification D 780 . H 110 . O 310     

Sentencing private benefits in takeover contest

We present a model of profit diversion into a takeover environment. The model incorporates a legal environment characterized by a probability of being convicted, a monetary sanction (ex-ante protection) and the costs of administrating the takeover (ex-post protection). We show that the extraction of private benefits is reduced by the existence of such a legal environment, which is consistent with a number of empirical studies. It also predicts that legal environment can conduct the bidder to acquire more than 50% of the share due to the impact of the final holding of the bidder on the fine. The paper contributes to the current debate on regulation of white-collar crime. It highlights the trade-off between the ex-post profit diversion and minority protection, and the ex-ante probability of efficient takeovers. But, considering simultaneously two tools of protection, the ex-ante and the ex-post ones, which do not have the same impact, we derive some guidelines in order to analyze the current trend of the US and the EU laws.     

以人为本将新型生育文化融入企业文化

企业文化是以人为中心,以文化引导为手段,以激发职工的自觉行为为目的的一种企业经营管理思想,坚持以人为本,关注职工健康,不断满足职工日益增长的计生需求。