中国养老保险统筹层次的改革路径与发展方向探讨

从国外经验出发,养老保险立法先行、确立时间表,通过合适的基金运作模式,各级政府的财政责任分担机制,养老保险的垂直管理和基金预算管理制度,以及历史债务和做实个人账户机制,用"三步走"的方式,先实现省级统筹,然后建立全国统一预算,分省余缺调剂的方式,逐步过渡到全国统收统支的模式,这是适合目前中国现状和社会保障未来战略发展的选择。     

作为中亚转型国家参考模式的发展型政权

苏联解体20年后,几乎所有的前共产主义国家都程度不同地完成了从计划经济向市场经济的转型.然而,仍然有些转型国家在这一进程中落在后面,其中就有前苏联的5个中亚加盟共和国.对于这些既不同于俄罗斯和东欧,更不同于西方发达国家的国家来说,实现转型没有明显的参照模式.本文的目的就是分析在东亚地区取得成功的"发展型政权"是否也能够为中亚经济体的发展提供一个参考模式.     

略论行政违法的概念及其构成要件

行政违法是指行政主体及行政公务人员违反行政法律规范但尚未构成犯罪而应当承担行政责任的行政行为。其构成要件包括:主体为行政主体及行政公务人员,所侵害的是受行政法律规范所保护的行政关系,实施了违反行政法律规范的行为,实施行政违法行为时主观上有过错。探讨行政违法行为,对于追究行政主体及其公务人员的法律责任,推进依法行政、建设法治政府等具有重要意义。     

Clarity of responsibility and foreign policy performance voting

Do voters’ assessments of the government's foreign policy performance influence their vote intentions? Does the ‘clarity of responsibility’ in government moderate this relationship? Existing research on the United States demonstrates that the electorate's foreign policy evaluations influence voting behaviour. Whether a similar relationship exists across the advanced democracies in Europe remains understudied, as does the role of domestic political institutions that might generate responsibility diffusion and dampen the effect of foreign policy evaluations on vote choice. Using the attitudinal measures of performance from the 2011 Transatlantic Trends survey collected across 13 European countries, these questions are answered in this study through testing on incumbent vote the diffusion‐inducing effects of five key domestic factors frequently used in the foreign policy analysis literature. Multilevel regression analyses conclude that the electorate's ability to assign punishment decreases at higher levels of responsibility diffusion, allowing policy makers to circumvent the electoral costs of unpopular foreign policy. Specifically, coalition governments, semi‐presidential systems, ideological dispersion among the governing parties and the diverse allocation of the prime ministerial and foreign policy portfolios generate diffusion, dampening the negative effects of foreign policy disapproval on vote choice. This article contributes not only to the debate on the role of foreign policy in electoral politics, but also illustrates the consequential effects of domestic institutions on this relationship.     

Audit for Whom? Time to Review Roles of Independent Auditors in Hong Kong

The Hong Kong government has been reforming its laws regarding accounting practices in recent years, to pre-empt problems similar to that of Enron. It correctly recognizes an opportunity to enhance and distinguish the financial system in Hong Kong and create a competitive advantage for Hong Kong. The sixty-five billion dollar question is: what is the right approach for accounting practice reform? One obvious approach is to model reform after the Sarbanes Oxley Act (SOX). The SOX increases personal liabilities of senior management and introduces extremely cumbersome compliance processes (s 3 (b)(ix) of Minutes of Bills Committee of Financial Reporting Council Bill. (19 July 2005)). While this approach may be the right move for the United States, because rescuing investor confidence is paramount, a similar approach may not be optimal for Hong Kong. Hong Kong relies, to a great degree, on foreign investments and a heavy-handed approach may scare investments away (Charles E. Schumer &; Michael R. Bloomberg To Save New York, Learn from London, Wall Street Journal 1 Nov 2006). This paper, argues that failure of independent auditors was mainly caused by bad incentives. In particular, auditors were hired by and responsible to the management of companies. Thus, there is no surprise that auditors were less diligent in finding problems caused by management. Furthermore, proposing of an alternate to the SOA’s approach. Specifically, a new legal approach should be enforced that allows shareholders to sue auditors when failure to uncover accounting issues causes loss of shareholders’ values.     

Privatised Keynesianism: An Unacknowledged Policy Regime

There have now been two successive policy regimes since the Second World War that have temporarily succeeded in reconciling the uncertainties and instabilities of a capitalist economy with democracy's need for stability for people's lives and capitalism's own need for confident mass consumers. The first of these was the system of public demand management generally known as Keynesianism. The second was not, as has often been thought, a neo-liberal turn to pure markets, but a system of markets alongside extensive housing and other debt among low- and medium-income people linked to unregulated derivatives markets. It was a form of privatised Keynesianism. This combination reconciled capitalism's problem, but in a way that eventually proved unsustainable. After its collapse there is debate over what will succeed it. Most likely is an attempt to re-create it on a basis of corporate social responsibility.     

社会中的马来西亚国家:意象与实践

本文旨在以第13届国会选举之后马来西亚政治、经济、社会诸领域的状况为主要依据,对作为意象的马来西亚国家和作为实践的马来西亚国家进行考察,进而展开以下两方面的论证:(1)马来西亚国家各组成部分的实践过程如何形塑着马来西亚国家的主导原则与主导功能;(2)马来西亚国家建构与政治制度化的不足及其出路。     

绿色发展视角下的健康适度劳动问题

推行绿色发展战略是国际经济发展的新趋势,也是我国经济良性发展、实现十九大所提出的"两步走"战略目标的必然选择。发展绿色经济离不开其价值源泉——绿色劳动,绿色劳动的思想可以追溯至亚当·斯密、马克思和舒尔茨,ILO的体面劳动、企业社会责任、现代化、知识经济、现代社会保障都蕴含着绿色劳动的思想。目前我国在社会劳动领域存在很多问题,推动劳动的健康绿色化,需要政府积极地引导推动、企业树立新的用人理念、工会努力发挥有效维权的作用,并需要多方面借鉴国际有效经验。     

Choosing to be political: some reflections on youth activism in the US

This article explores youth activism in the US, not through the lens of collective action, but as the product of personal choices. By drawing on existentialism, and particularly on the work of Jean-Paul Sartre, this article proposes to shift the focus of the debate from youths’ collective action to the self – a conscious self that observes, perceives and makes sense of the surrounding world through personal experience. It is this conscious self that decides how, and whether, to intervene against the ‘wrong’ that the self experiences. In this perspective, it is not only the acts (of citizenship) that matter, but the conscious process through which the self chooses to become political. Such an understanding will ultimately help uncover not only how the undocumented act and how to conceptualise their acts but also how they perceive and experience their current status and who they want to become.     

Multinationals as global institution: Power,authority and relative autonomy

This article aims to inform the long‐standing and unresolved debate between voluntary corporate social responsibility and initiatives to impose binding legal obligations on multinational enterprises. The two approaches share a common feature: neither can fully specify its own scope conditions, that is, how much of the people and planet agenda either can expect to deliver. The reason they share this feature is also the same: neither is based on a foundational political analysis of the multinational enterprise in the context of global governance. Such an analysis is essential for providing background to and perspective on what either approach can hope to achieve, and how. This article begins to bridge the gap by illustrating aspects of the political power, authority, and relative autonomy of the contemporary multinational enterprise. The conclusion spells out some implications for the debate itself, and for further research.