金融危机下中东欧转型模式再评估

新兴市场国家经济与政治体制转型是转型问题研究的焦点,而中东欧国家的转型模式也作为一个范例持续得到来自理论和实证研究上的关注.本研究以金融危机发生、演化为背景,旨在检测金融危机背景下中东欧国家的整体经济表现与金融市场表现,并通过分析对国际学术界公认的"转型优等生"中东欧国家的转型模式进行再评估和反思.     

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.     

关于学年学分制条件下高校系部教学管理工作的思考

二战后,各国高校根据自身情况选择施行学分制、学年制及学年学分制.目前,在我国高校的教学管理制度中,这三种形式也是并存的.我校自转制成为普通本科高等院校以来,在施行学年学分制方面,进行了探索和尝试,其基本经验是:加强教学管理工作,帮助学生建立完整的专业知识结构,以适应市场经济需要.     

论实习学生劳动保障的责任人及相关责任

每年数百万顶岗实习学生都面对潜在的劳动伤害风险问题.对此,国家要尽快搭建起公平有序的实习生用工平台;学校应把好实习企业和实习岗位的质量关;企业要全面负责实习学生在岗行为管理;实习学生要信守协议、提高自我保护能力.     

工会工作要在广度、深度、力度上做出实效——扬州市工会工作的实践与思考

要使工会工作在广度、深度、力度和工作干劲、工作成效上不断取得新突破,就必须注意把握工会工作的特点和规律,努力做到讲政治,讲分寸,善借力,重宣传,聚人心,好心态.     

增强高校工会思想政治工作实效性的思考

高校工会思想政治工作是教职工思想政治工作的重要组成部分.高校工会的思想政治工作除了具有思想政治工作的一般特征之外,还具有自己独特的"个性",有其独特的优势,即更能够紧密结合实际,从而更能取得实效.增强工会思想政治工作的实效性,应该做到"五个融入",即在学校改革中融入思想政治工作、在民主管理中融入思想政治工作、在师德师风建设活动中融入思想政治工作、在校园文化活动中融入思想政治工作、在建"家"活动中融入思想政治工作.     

论《劳动争议调解仲裁法》构建的裁审体制及与劳动监察的关系

<劳动争议调解仲裁法>所构建的一般案件"一裁两审"、特殊案件"一裁终局"的裁审体制是对我国原有制度的重大修改,该法确立的分类处理机制以及对仲裁机构资源的整合必将对我国劳动争议处理实践产生重大影响.同时,如何在受案范围以及程序衔接上理顺劳动监察与裁审体制的关系,也是在理论及制度上必须面临和解决的重要问题.     

《社会保险法(草案)》存在问题研究

《社会保险法(草案)》存在一些亟需解决的重要问题:立法宗旨和基本原则不清晰,适用范围较窄,政府作用不具体,工会作用不突出和立法技术不科学等。在完善社会保险立法的过程中,应坚持公平正义、互助共济、安全稳定的社会保险立法理念,充分发挥工会在社会保险立法中的优势作用,加快社会保险立法一体化,促进我国社会保险法与国际接轨。     

劳动争议处理之我见

近年来,我国的劳动争议案件逐年增多,且呈现复杂化、群体化、涉外化等趋势.我国政府为了实现社会公正,走上了通过扩大劳动者个人的权利来解决劳动争议的路子,致使劳动者、企业单位、工会、行政权力以及法院在处理劳动争议过程中的职能、地位发生扭曲.所以必须关注并完善劳资双方的信用关系、工会的职能与地位、行政权力在劳动争议处理中的地位和权威、法院最后的司法救济,从深层次解决原来的处理体制"用其所短"的弊端,实现劳资关系的和谐.