解放思想是怎样成为改革开放先导的

本文围绕真理标准大讨论成为解放思想的突破口、思想路线的恢复和重新确立使解放思想和以人为本成为题中之义、解放思想推动我国经济社会的三次转型及其在新时期所具有的复杂性和层次性等三个方面,揭示和阐明解放思想是怎样成为改革开放先导的。     

An overview: A new era of tax enforcement – from “big stick” to responsive regulation

Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance.     

New Thinking in Financial Market Regulation: Dismantling the “Split Share Structure” of Chinese Listed Companies

China’s distinctive set of stock market institutions was introduced in 1990. Among the characteristics of China’s stock markets was a strict separation between different categories of investors. Listed companies issued different categories of shares to state shareholders, domestic corporate investors, domestic individual investors, and foreign investors. By 2005, the barriers segmenting China’s stock market had been significantly relaxed. Domestic investors were allowed to purchase shares previously reserved for foreign investors, and approved foreign investors were allowed to purchase shares previously earmarked for domestic individuals. Nevertheless, a crucial barrier remained. An ongoing debate among Chinese academics, investors, and policy makers focused on how to resolve the “split share structure” (guquan fen zhi) in which a minority of shares were tradable while the majority of shares (namely those reserved for domestic corporate and state shareholders) were excluded from the market. The split share structure was blamed for distorting prices and inhibiting development of the stock market. This paper analyzes the policy adopted to address the split share structure. To what extent does this policy change reflect new thinking on the part of China’s market regulators? This paper argues that analysis of policy making in China’s capital markets can help to distinguish between two competing assessments of China’s political economy. One account sees China pursuing a gradualist strategy, slowly but steadily expanding the role of markets. Another account sees China trapped in a semi-marketized and increasingly corrupt development pattern. The implementation of the split share structure reform program provides evidence to support the gradualist account of incremental, but persistent, reform. Mary Comerford Cooper is an assistant professor in political science at the Ohio State University. Her recent research focuses on the politics of financial markets in China and Taiwan. Earlier versions of this paper were presented at the Comparative Politics Research Workshop/ Globalization, Institutions and Economic Security Workshop at Ohio State University in May 2007, and at the annual meeting of the Association for Chinese Political Studies in July 2007. I benefited greatly from the constructive and insightful comments of Bj?rn Alpermann, Melanie Barr, Jean-Marc Blanchard, Sarah Brooks, Joseph Fewsmith, Sujian Guo, Dane Imerman, Ryan Kennedy, Marcus Kurtz, Xiaoyu Pu, James Reilly, Alex Thompson, Daniel Verdier, Jianwei Wang, Alan Wiseman, Bin Yu, and an anonymous reviewer. I am also grateful for Lan Hu’s exceptional research assistance. All remaining flaws are purely my own.     

试析越南的金融改革

自越共“六大”后,越南在经济改革和金融改革的推动下,经济增长保持了比较快的速度。本文认为越南的经济之所以能够取得比较大的成效,很大程度上得益于在经济改革的同时对金融部门进行了改革,特别是利率的自由化和汇率政策的调整,促使越南的银行规模有所扩大,效率相比改革前得到明显提高。因此本文的主题就是对越南的金融改革进行一个梳理,明白金融改革所带来的绩效以及改革中存在的问题,明确下一步改革的方向。     

我国民行检察监督法律制度的发展与完善

通过对我国民行检察监督制度发展的规律性认识折射出我国整个检察制度发展改革应完善的方向：加强检察理论研究，重视与学界的沟通与交流，为检察改革营造出良好的理论环境；重视检察改革中的外部关系，与法院在博弈中加强合作，在合作共赢中推进检察制度改革；鼓励地方检察机关的创新型实践，检察改革应采取自上而下和自下而上相结合的改革路径。     

刑事简易程序的改革与完善——以我国台湾地区相关立法为参考

简易程序是提高诉讼效率、合理配置司法资源的重要方式。我国的刑事简易程序确立于1996年刑事诉讼法,新刑事诉讼法又对其进行了重要改革。但任何制度设置均不可能毕其功于一役,需要通过实践发现问题、总结经验,并在借鉴域外立法的基础上,不断完善。本文将通过参考我国台湾地区相关立法,对我国刑事简易程序的未来发展方向提出建议,主要内容包括简易程序多元化、加强被告人权利保障与改革救济途径三方面。     

司法人道主义的历史进步——晚清司法改革的价值变向

作为对外部挑战与内部情势的司法回应,晚清修律和司法改革运动首先意味着司法理念与司法原则的历史性转变,进而标志着一种区别于传统司法文明价值系统的近代型司法文明价值系统的应运而生,展示了从传统走向现代的司法文明进步成长的历史图景。这场司法变革运动的启动性举措,乃是删除最重之法,推行恤刑庶狱,彰显了司法人道主义的价值取向,从而为编订《大清现行刑律》和《大清新刑律》奠定了重要基础,在近代中国法律与司法发展进程中产生了深远影响。     

监狱企业财务管理存在的问题与对策

随着监狱体制改革的实施，监狱企业开始成为真正的经营和理财主体，但目前监狱企业财务管理还不能很好地适应体制改革的要求。因此，必须认真分析监狱企业财务管理中存在的问题，研究强化监狱企业财务管理的对策，从而推动监狱事业不断向前发展。     

香港民事诉讼制度改革之回顾与前瞻

香港的民事司法改革历时十年,彰显了民事司法理念的深度变迁,对民事司法制度的发展具有里程碑意义。新规则自2009年4月2日正式施行以来进展大致顺利,在克服诉讼拖延、促进和解、发展调解等方面取得了一定的成效,但改革终究不是一蹴而就的纸面化改造。在新制度与旧观念相互碰撞又各自发挥作用的时期,如欲推翻法律职业者乃至普通民众的思维定势,变革深埋于制度底层的文化样态,其中的困难同样是显而易见的。     

我国贫富差距现象分析与政府的行为选择

当前，我国贫富差距有逐渐拉大的趋势。正确认识这一现象，对其做出客观的评价，不仅有助于我们厘清政府在其中应该承担的责任，找到调整贫富差距的有效方法，而且对我国进一步深化分配体制改革、全面建成小康社会具有重大的战略意义。