宪政下的公共财政与预算

公共财政已成为我国构建和谐社会进程中的财政转型的目标定位。宪政下公共财政问题的实质,是公民财产权与政府财政权的互动。公共财政应当体现以保障人权为宗旨,以充分实现财政民主为核心,以财政法治为保障。公共财政是建立在现代政府预算基础之上的财政制度,预算制度是关于民众赞同和监督国家财政活动的法律规范。在推进公共财政体制建设中,我国应坚持财政法定原则,尊重和保护纳税人权利,完善预算法,加强预算监督。     

中共中央北方局各抗日根据地的财政经济工作

驱逐日本帝国主义出中国,必须实行全面抗战。其中,抗日的财政经济建设是一项不可缺少的重要工作。中共中央北方局陆续制定了一系列经济政策和财政制度,并不断规范,取得了良好效果,有力地支持了中国人民的抗战事业。     

甘肃省农村金融法律制度建设的理论基础与整体设计

研究甘肃省农村金融法律制度建设，宏观上要处理好对内改革和对外开放的关系，财政和金融的关系，政府、市场和社会的关系，探索出规范甘肃省农村金融发展的法律制度体系，为全国立法提供重要理论基础、设计论证和决策参考。     

我国农村民间金融与社会主义新农村建设

我国农村民间金融作为农村金融体系中的非公有经济成分,为社会主义新农村建设提供了大量的资金支持、多样化的金融服务和规避风险的金融机制,有其存在与发展的客观必然性.但同时,农村民间金融也有自身的局限性,因此,必须对其发展进行规范,以便更好地服务于社会主义新农村建设.     

延边地方财源建设工程的几点思考

实施“地方财政建设工程”是缓解我州财政困难的必由之路。要树立效益财政观念,调整财源结构,增加各种税收,为地方财源配置更多的经济增长点。     

论保险合同的成立

本文针对我国保险领域里对保险合同的成立问题所存在的一些模糊认识 ,运用合同法的基本理论 ,论述了保险合同 (包括海上保险合同 )的成立要件 ,并提出了判定保险合同是否成立的三项原则。文章还就当前我国所出现的保险营销员的特殊现象 ,阐述了此种现象对保险合同成立的影响 ,并发表了自己的意见。     

论保险条款、费率之审批

保险合同条款、费率的审批须遵循一定的原则。保险条款符合要求的,应予审批,但若保险条款应经审批而未审批的,不应因此而导致保险合同无效。保险条款、费率的备案制比审批制更有利于提高监管效率。     

Worker Influence on Capital Account Policy: Inflow Liberalization and Outflow Restrictions

How do workers impact openness to international investment flows? This article distinguishes between two types of openness: openness to inflows and openness to outflows of investment. Workers benefit from inflow openness due to increases in wages, productivity, and efficiency and due to reductions in borrowing costs, which are associated with investment inflows. Workers are hurt by outflow openness, as investors gain investment options, and therefore bargaining power, when outflows are permitted. Labor rights help workers overcome collective action problems, and democratic institutions increase policymakers’ responsiveness to labor organizations and make their commitment to labor rights credible. The theory thus predicts that, particularly under democratic institutions, labor rights are positively correlated with inflow openness and negatively correlated with outflow openness. Evidence from time-series, cross-sectional data is consistent with the theoretical expectations.     

Gender,risk and the Wall Street Alpha Male

From the outset, analyses of the 2008 financial crisis, in mainstream as well as feminist discussions, have been gendered. In particular, rampant risk taking in an unregulated environment, widely deemed to be a principle cause of the crash, has been associated with masculine characteristics. In this article, I explore how the concepts of gender and risk entwine in two films on the financial crisis – The Other Guys and Margin Call. By looking at how gender is used to dramatise financial risk, I explore how understandings of high-risk behaviour are gendered, and the implications this has in the context of finance. Fictional representations mediate public understanding of this notoriously complex field as the number of films and documentaries on the crisis demonstrates. Exploring how gender is used to communicate risk reminds us that risk taking is part of a performance of masculinity that needs to be established by constructing a feminine, risk-averse other. The contention of this paper is that, to address gender bias in finance and the economy, gendered meanings of risk need to be openly challenged, and cultural and material analyses of gendered inequality brought into dialogue.     

Targeted Sanctions in a World of Global Finance

This is the golden age of economic statecraft—and the study of economic statecraft. This is in large part due to the evolution of economic coercion from trade embargoes to targeted financial sanctions. Targeted financial sanctions are attractive because they can generate economic costs similar to those of more comprehensive sanctions, with fewer negative externalities. Over time, however, the intersection of economic sanctions with globalized capital markets will provoke three interesting research questions. First, do financial sanctions spare a target country’s population from negative humanitarian and human rights outcomes? Second, to what extent are financial sanctions an exercise in learning by both targets and senders? Third, will the United States’ use of financial sanctions trigger blowback against US primacy in the international financial system? These last two questions offer the prospect to linking research on economic statecraft with larger questions of international security and global political economy.