马克思主义中国化是认识执政风险的必然途径

重视马克思主义中国化的理论指导和实践探索,是认识执政风险、巩固中国共产党领导地位和提高执政能力的必然要求。对执政风险的认识体现马克思主义中国化的理论形成过程;对执政风险的认识体现马克思主义中国化的时代特征。新时期要在全面认识执政风险过程中实现马克思主义中国化的新发展。     

科技在风险社会中的利益与风险分配——以转基因技术为视角

科技的发展促成了风险社会的形成。风险社会中的风险有着向下层聚集的特点。以转基因技术为例,在转基因商品化和产业化的过程中,利益被发达国家、跨国公司、生产企业和科学家等获得,而风险却集中在发展中国家的普通消费者尤其是农民身上。根据可持续发展原则,在科技发展中,利益集团有能力也有义务承担更多风险,并在保障普通大众的基本权益不受损害的前提下,优先考虑大众的利益。     

高校经济责任审计存在的主要问题与对策

经济责任审计是现阶段我国审计工作中出现的一个重要审计种类 ,开展经济责任审计是完善领导干部监管机制 ,促进党风廉政建设的重要举措。当前 ,高校经济责任审计存在着体制、工作方式、评价标准、队伍素质等方面的问题。为适应工作的需要 ,应改革现行审计体制、严格审计程序、改善审计方式、加强职能部门间的联系形成合力 ,强化队伍建设、健全评价标准。     

Eyes wide shut? Reforming and defusing checks and balances in Argentina

How effective are autonomous audit agencies (AAAs) in curbing corruption and improving fiscal governance in emerging economies? AAAs are autonomous oversight agencies tasked with scrutinising government finances. However, they are not as effective as they could or should be, partly because of the political constraints they face and the political economy context in which they are embedded. This article assesses the performance and trajectory of the Argentine AAA. It suggests that AAAs can have only a limited impact when formal fiscal institutions are undermined by informal practices and undercut by adverse political incentives. It further highlights the limits of radical reform strategies based on the import of exogenous institutional models. This research has important research and policy implications for the reform and strengthening of AAAs in developing countries. Copyright © 2007 John Wiley & Sons, Ltd.     

构造我国多元化的金融监管体系

我国金融监管的历史与发达国家相比还较短,在监管信息的采集、监管法规的建设、监管人才的培养和业务知识的更新等方面都亟待加强和完善.借鉴发达国家金融监管的成功经验,最重要的是构筑立体多元化的金融监管体系,而目前要抓好银行监管观念创新,健全金融监管机制,设置防范金融风险,建立银行内部控制体系,加强国际金融业监管的交流与合作.     

Perception of risks associated with economic sanctions: the case of Russian manufacturing

This paper is focused on assessing the risk factors for Russian manufacturing firms posed by sanctions imposed on Russia by the EU, US, and other countries in 2014. While there is an extensive literature assessing the successes and failures of international sanctions on the economies of both those imposing and targeted by sanctions on a macroeconomic level, we are more interested in trying to understand the corporate response – i.e. which firms evaluate the introduction and increasing scale of economic sanctions as a threat to their corporate strategy, and their possible reactions aimed at adjusting to a changing environment due to the geopolitical shock. Our research, based on a recent survey of manufacturing companies, provides evidence that over the last decade Russian manufacturing firms have become much more integrated into the global economy than is commonly assumed, through foreign direct investment, foreign trade (including imports of both technological equipment and raw materials and components), international partnerships, and by extensively supplying foreign companies that operate in Russia. Considering the self-selection effect of the top-performing firms in terms of foreign trade, we can state that sanctions could prove most harmful not only for the targeted firms, but for the entire population of better-performing and globalized firms involved in foreign trade with the EU and Ukraine. Thus, the impact of the sanctions on the prospects of the Russian manufacturing sector may be very strong over the medium-to-long term.     

论廉政前端风险的形成与管控

传统观点认为廉政风险存在于公权力运行体系之中,但却忽视了个体社会化进程中自我控制能力的养成、社会观念的隐性储备与准"腐败"行为首次生成等变量对最终腐败行为的作用机制。完整的廉政风险应由前端风险与本体风险构成。公务人员入职之前的个体社会化失范所引发的对个体犯罪性的高度盖然性是廉政前端风险的风险源。因此,有必要从家庭、教育、文化、准入四个层面进行廉政风险干预,防止个体犯罪的盖然性转化为廉政前端风险。     

欧洲民法典草案消费者买卖合同风险移转研究

风险移转制度是货物买卖核心制度之一,也是立法者最需要严肃对待的问题之一。基于交付主义的优越性,欧洲民法典草案明确采纳了该理论。然而,随着消费者概念的出现及消费者保护主义理念的兴起,传统的交付主义及其具体规则在适用于消费者买卖合同时,不可避免地产生问题。为此,有必要在消费者买卖合同中确立风险移转的特别规定。     

我国外汇储备的规模与风险规避

本文通过分析国家外汇管理局年报中外汇管理形势以及我国外汇储备的规模,指出了在当前全球经济金融形势下我国巨额外汇储备面临的风险,提出应从改善我国内部经济发展模式着手,通过人民币国际化等途径进行风险规避的建议。     

Perception of Seriousness and Concern about White-Collar Crime: Some Results of an Opinion Survey Among Swiss Banks

Scientifically, little is known about white-collar crime in Switzerland or concern about white-collar crime and even less about how concerned bank employees are about this criminality. This article is based on a small opinion survey of Swiss bank employees and tries to explore perceptions of seriousness and concern about white-collar crime among people who, in their position, might have to face this issue regularly. Past assumptions on the public’s indifference towards white-collar crime seem not to be confirmed in this study as the results obtained demonstrate a greater sensitivity with respect to white-collar crime and especially towards crimes perpetrated by corporations. Even though Swiss bank employees do qualify white-collar offences as very serious acts, they are still more punitive with regard to ordinary crimes.