国外知名金融专业硕士项目的特色研究

调研了全球排名前50名代表性高校中金融专业硕士项目,分析了其培养模式的特色,通过比较找出了我国高校金融专硕培养的差距和问题,进而对我国金融专业硕士培养模式提出了操作层面的建议。     

后土地财政时期减支增收的财税法律规制

后土地财政时期出现的财税现实困境暴露出过往经济发展失衡的问题,究其根源,无疑是现存财税制度的供给无法有效应对后土地财政时期的预期。面对财税领域特别是地方财政增量减少的窘况,并不能一味以外延式增加地方财政收入的方式来解决。应以财税制度供给侧结构性改革为指导,转变“全能政府”的传统观念,运用财税衡平理念和理论,强化内涵式减支增收财税法制供给与实施保障。只有矫正过往稀缺财税资源粗放使用的痼疾,使财税资源集约化配置,才能产生有效率的高质量经济发展功效。应通过财税衡平法律机制的纠偏,优化财富分配的社会实质公平效能,最终实现新时代社会和谐与经济可持续发展的理想目标。     

Political Finance Regimes in Southeast Asia: Introduction

ABSTRACT

The three articles in this themed collection investigate the interplay between political finance regimes and the quality of democracy in Southeast Asia. Andreas Ufen's piece on political finance in Malaysia and Singapore argues that the semi-authoritarian regimes in both states have blocked the reform of campaign and party funding regulations in order to keep their opposition in check. The article on Indonesia, authored by Marcus Mietzner, showcases the country's dysfunctional political finance system as a major hurdle toward further democratization. In their contribution on Thailand, Napisa Waitoolkiat and Paul Chambers show that weak political finance regulations have contributed significantly to the shallowness of Thai parties. Overall, the collection demonstrates that without meaningful political finance reforms, Southeast Asia's democratic stagnation is likely to persist for many years to come.     

科学发展观与公共财政

科学发展观是我国政府的一种执政理念和施政原则。公共财政是政府的分配行为，其直接体现了政府的意志。科学安排公共财政是落实、支撑与强化政府科学发展观的直接体现。因此，探讨科学发展观问题，从财政角度进行分析是非常必要的。本文在对公共财政基本内涵进行阐述之后，分析了科学发展观与公共财政之间的关系，最后就如何运用科学发展观统领公共财政提出了几点建议。     

论金融危机背景下出口信用保险对中小外贸企业的促进作用

2009年中国总体出口形势严峻，中小企业作为出口企业的主力军更是承受巨大压力，就目前来看，收汇风险增大和融资困难是阻碍其发展的两个重要原因。出口信用险结合其项下的商业银行贸易融资项目，可以同时解决中小企业的收汇和融资难题。在新的经济形势下，国家应加大对出口信用险的扶持和推广力度，深化贸易融资创新，协助和引导中小型外贸企业走上可持续发展的道路。     

西部地区非公有制经济发展环境问题思考

宁夏是我国西北经济社会发展落后的内陆少数民族地区。非公有制经济发展环境是否完善,直接影响到发达地区对当地的投融资和产业资本的进入。     

中国工伤保险制度预防机制的不足及完善

工伤保险制度的功能不仅在于赔偿，更重要的是预防职业伤害的发生。我国工伤保险制度自从1988年重建以来，在职业伤害救济方面发挥了重要的作用，但我国的职业伤害发生率并没有明显的下降，说明工伤保险制度中的预防机制没有得到有效的调动。应从工伤保险缴费费率、政府监督、追偿权等方面完善工伤保险制度，充分发挥工伤保险制度的预防功能。     

欧洲金融刑事侦查的战略和战术

文章介绍了欧洲各国金融刑事侦查的主要战略:揭露非法收入的资金管理,目的是阻止犯罪企业在市场地位的巩固或者削弱其所在领域的影响力和控制力;还介绍了两种金融侦查战术:绘制犯罪企业的金融构成图;了解犯罪资金的相关金融管理,包括偿付和交易两种形式。     

建立我国存款保险制度的法理思考

随着我国金融体制改革进程的不断深入,金融市场化、国际化进程的加快,加之金融业竞争的加剧和世界性金融危机的不断出现,探索建立适合我国国情的存款保险制度、形成适应市场经济要求的金融稳定机制就成为当前一项重要的任务。本文就建立存款保险制度的法理依据和现实依据以及我国存款保险立法应遵循的基本原则进行了论述。     

Timing as a source of regulatory influence: A technical elite network analysis of global finance

Rules governing the international financial system are the subject of some of the most intense distributional battles waged in any area of global governance. Who wins and who loses such battles – and why? I develop a novel analytical framework – technical elite network (TEN) theory – which explains the widely varying levels of influence that stakeholders enjoy over global financial standards. TEN theory draws attention to how issue‐specific characteristics of international finance – in particular, its highly technical and complex nature – shape the distributional consequences of global regulatory processes. It posits that such characteristics influence distributional outcomes by (i) affecting who claims first‐mover position and, thus, sets the agenda in global financial rulemaking, and (ii) ensuring that proposals made by first movers are increasingly difficult to alter at later stages of rulemaking. I provide empirical evidence for the theory by examining two regulatory regimes that are central to the efficiency and stability of the global financial system: the Basel Committee on Banking Supervision and the International Accounting Standards Board.