中国加入WTO与政务公开制度之构建

WTO透明度原则必将要求并推动我国政务公开制度的构建和完善。政务公开对保护公民基本权利,发展社会主义民主政治,消除腐败,创造公平公正、廉洁透明的发展环境等有着举足轻重的作用。与有关国家相比,我国的政务公开制度还比较落后。"入世"加速了我国市民社会的成熟和发展,行政观念的转变,社会信息化程度的提高,对构建完善我国政务公开制度提出了迫切要求。要借"入世"契机,培植法治社会价值理念,加速政务公开制度创新。     

“网络援助”系统工程的可行性探讨

首次提出了"网络援助"概念.网络援助系统的出现,可以以第三方介入的形式来帮助计算机应用人员缓解信息技术快速发展带来的压力,提高计算机应用人员的应用能力,从而缩小"技术鸿沟",秉持"普遍性服务"和"公平近用"的理念,挖掘信息技术的应用和发展潜力,以人为本,推动信息技术的普及.     

保障会计信息真实性的法律思考

市场经济对会计信息具有依赖性。而原始凭证的质量严重制约着会计信息的真实性。本文认为经济业务的职能部门作为原始凭证的提供者,他们也应对会计信息的真实性承担责任,为此应当完善原始凭证的法律制度。     

Higher education facing the challenges of the information age

It is claimed that traditional higher education has become obsolete. It was justified as long as knowledge was concentrated in the hands of a few experts and in not-easily accessed libraries. However today, the three pillars of higher education - the production of new knowledge, teaching, and the preservation of knowledge - can easily be and more efficiently replaced by electronic means. One can learn whatever and wherever one wants. This can make the diffusion of knowledge far more affordable, more democratic, and less elitist. However, there are a number of social, psychological and societal factors that need to be taken into consideration, serving as counter-forces to the rush to provide electronic replacements to higher education. These factors cast strong doubts on the true value and efficacy of virtual higher education. The solution may lie neither in the wholesale abolishment of institutions of higher education nor in ignoring the opportunities afforded by novel information technologies, but rather in pursuing differentiation between virtual universities and regular ones such that each will excel in its own way. Similarly, we will have to think of differentiation within our institutions so that we come to harvest the new technological opportunities to improve existing higher education. This revised version was published online in July 2006 with corrections to the Cover Date.     

Sailing Towards the Brave New World of Zero Transaction Costs

The Coase Theorem is in essence an if-A-then-B statement. Previous discussions of the Theorem have mostly focused on the then-B part and examined that, given the condition of A, whether B is true or not. The present study attempts to analyze the Theorem from a different angle. In particular, we push the if-A assumption, i.e., the zero transaction costs assumption, to its logical limit, and then explore the implications. We argue that the price mechanism, which is implicitly employed as the foundational basis of the Coase Theorem, is the result of positive transaction costs. Consequently, if transaction costs are zero, then money and prices as commonly understood would not exist, and the value of production would become a vague concept without any operational content. As such, the world of zero transaction costs may be even more peculiar than Coase might have thought!     

涉税信息共享权限规范研究

税收是国家履行其职能的前提条件,是实现公平正义的方式之一。然而,在我国的税收征管过程中,征纳双方之间的涉税信息具有严重的不对称性,它已经成为国家税款应收尽收的最大障碍。因此,立法者必须以涉税信息共享权限规范的形式赋予税务机关共享由其他部门和机构掌握的纳税人涉税信息的权力。通过在理论上对涉税信息共享权限规范的含义、属性、特征、分类、意义进行深入的研究,以便形成圆满的涉税信息共享权限规范体系,为税务机关涉税信息共享权力的获得和行使奠定理论基础,切实保障国家税收收入。     

期货犯罪法律探析

期货犯罪分为广义和狭义两种。广义的是指发生在期货领域的所有犯罪 ;狭义的仅指在期货市场才刚刚出现的专业型犯罪。本文拟对狭义的期货犯罪的概念及其构成特征作一探讨。     

信息引导职务犯罪侦查模式研究

信息引导职务犯罪侦查是一种全新的侦查模式,这种模式的实现主要通过对信息的收集、管理、研判和共享等措施,使高科技与侦查工作有机融合,从而提升职务犯罪侦查部门的工作效率。     

论刑事诉讼中“情况说明”的证据能力

"情况说明"随着司法实践的需要应运而生,从"两个证据规定"开始,刑事诉讼的规范层面开始将其纳入法条,然而在接下来包括2013年《刑事诉讼法》和《高检规则》等规范中,"情况说明"的证据能力一直摇摆在承认与否定之间。在理论的维度里,关于"情况说明"是否具有证据能力的讨论从未终止。反对者的观点太过注重证据的法定形式,且"一刀切"的做法太过武断。赞同者将"情况说明"进行类型化分析,可以有助于把握每一类"情况说明"的特点,然而"相对否定派"和"相对肯定派"在对待"程序类情况说明"和"证据类情况说明"的证据能力时出现了分歧,其中"相对否定派"未能准确把握刑事诉讼证明对象的范围。     

政务信息资源管理与开放式信息服务初探

在信息社会传递的各类信息中,政务信息无疑是与社会发展有着密切关系的重要信息源。政务信息资源管理要以开放式信息服务为目标,在加快政府政务信息化管理方式改革的同时,努力实现政务信息共享渠道的畅通。