从国际视角看会计欺诈的成因和识别对策

随着世界经济的发展,会计欺诈已成为全球性问题。从国际视角出发,研究会计欺诈的成因和识别对策,对于保障投资者合法权益,维护市场的公平公正,提升社会公信力具有重要意义。     

民营上市公司财务监督问题——兼评《上市公司治理准则》《证券法》的相关修订

在日本设置监查委员会等三类委员会的公司中,监查委员会和会计监查人为公司财务监督的最终把门人。日本立法者虽然给予了这两大监督机构一定的独立性,但是东芝公司财务造假事件的发生却反映出这两大机构背后的许多问题。我国《上市公司治理准则》和《证券法》对公司财务监督的有关修改难以解决民营上市企业的财务造假问题。在我国,作为民营上市公司内部财务监督把门人的审计委员会和日本的监查委员会一样,有着交叉任职和缺乏专业性的问题,这使得聘任财会专业的专职审计委员显得有所必要。同时,类似于日本的情形,独立性、会计师事务所的强制轮换制度缺失和时间压力是会计师事务所担任我国民营上市公司外部财务监督把门人时所面临的问题,对此可采取的改革措施有赋予审计委员会对会计事务所的选解任权和报酬决定权、限制每年年初前4个月签字会计师审计的公司数量等。     

以虚假诉讼规避海难赔偿执行的司法防控路径——以一起群体性海难赔偿申诉案件为例

部分海难案件赔偿执行难问题是由于赔偿主体通过制造虚假的民事诉讼转移财产造成的。此类案件发现虚假诉讼难、证据审查难、财产控制难、双方诉讼能力失衡,因而形成了认定以虚假诉讼规避海难赔偿执行案件的司法困境。建议通过完善立法,增加虚假诉讼的经济成本与刑事风险;严查证据,堵塞虚假诉讼立案的可乘之机;提前介入,通过财产保全措施控制可供执行的财产;关注弱势,积极开展司法救助。     

Study on the Problems and Countermeasures of Public Rental Housing Fraud: Based on Signal Transmission Model

The information asymmetry between the government and the housing security object would lead to adverse selection, opportunism and moral hazard during the rental process of public rental housing. Based on the review of China’s public rental housing policy implementation and effect, and combing the relevant literature about public rental housing fraud, we constructed the signal transfer model suitable for the explanation of the behavior of China’s public housing fraud, and focused on the explanatory variable of social service time. The theoretical analysis shows that social service time can be used as an explanatory variable to reveal the separation equilibrium and pooling equilibrium of various income groups under different social service times. Finally, we took the public rental housing community of Lanqiao Jingyuan in Hangzhou as an example to make a case analysis, the results confirmed the operability of the model, and indicated that social service time as the signal is helpful for the reaching the ideal state of equilibrium of different income groups.     

Judicial alignment and criminal justice: evidence from Russian courts

This paper investigates the effect of informal ties between judges (as represented by regional court chairpersons) and prosecutors on the repressive implementation of criminal justice in Russia in the area of fraud convictions. The authors utilize criminal law statistics of Russian regional courts for 2006–2010 to determine the alignment between chairpersons and prosecutors by measuring the length of their mutual career paths. The informal ties have a strong impact on trial outcome, which, however, changes over time. During periods of high bureaucratic risks and uncertainty, regions with a higher extent of informal ties between judges and prosecutors exhibit more repressive law enforcement. If external risks decrease, informal coalitions seem to increase the independence of the courts, insulating them from bureaucratic pressures and limiting their repressiveness.     

Simplification： A single tax and a single entitlement

The United States is experiencing a very serious economic downturn. It is now necessary to consider some significant changes in government policy. The system of revenue collection should be simplified with a single tax levied and itemized at the national, state, and local levels. Likewise, the system of benefit distribution should be simplified with a single entitlement paid to each individual at every level with absolutely no strings attached. Such simplification would save a massive amount of time and money even if it was neutral in terms of overall revenue and expenditure. And, it would minimize fraud, waste and abuse. The gains in efficiency and accountability would be enormous.     

论我国《消费者权益保护法》中的惩罚性赔偿

我国在1994年开始实施的《中华人民共和国消费者权益保护法》中规定了惩罚性损害赔偿制度,该制度具有惩罚经营者的欺诈行为和激励消费者维权的功能。但在司法实践中围绕该制度的适用却出现了问题,主要表现为知假买假者能否要求惩罚性赔偿,对适用惩罚性赔偿的条件———“欺诈”应如何理解以及惩罚性赔偿的数额等问题。认可知假买假者的消费者身份,对“欺诈”作有别于《民法通则》与《合同法》中的解释以及重新确定惩罚性赔偿的额度将有助于发挥惩罚性赔偿制度的功能。     

谈合同诈骗罪的犯罪构成

近年来．各式各样合同诈骗犯罪出现得越来越多．在司法实践中如何认定其犯罪构成并给予相应的刑罚处罚显得十分重要。合同诈骗罪是指以非法占有为目的。在签订、履行合同过程中．虚构事实或隐匿真相．骗取对方当事人财物．数额较大的行为。文章就合同诈骗的犯罪构成进行了分析．以期对司法实践中的相关案件处理有所帮助。     

论金融诈骗罪的非法占有目的

金融诈骗罪不仅破坏国家金融管理秩序 ,而且侵犯财产所有权。“非法占有目的”是所有金融诈骗罪必备的主观要件 ,而不是选择要件。对于金融诈骗罪这种目的犯而言 ,非法占有目的的有无 ,直接决定行为人是否构成犯罪以及构成何种犯罪。准确把握非法占有目的的涵义并适用司法推定理论才能够正确认定非法占有目的 ,从而有助于金融诈骗罪的认定和惩处     

民事虚假诉讼认定的规范化探讨

民事虚假诉讼的规制制度在不断完善,大量的民事判决反映出的却是虚假诉讼认定存在不规范的问题。诉讼主体举证责任不清晰、举证标准不明显、法院行使职权不积极已成为虚假诉讼认定不规范的突出表现。产生问题的原因在于对民事虚假诉讼概念范围界定不明确、规范目的理解有偏差、虚假诉讼规制制度使用过度,因此,应该在厘定民事虚假诉讼的概念范围的基础上实现司法居中裁判的回归。为了实现虚假诉讼认定的规范化,应当加强虚假诉讼的事前规制,明确制度的谦抑性,增强判决的说理性。