我国金融机构不良资产的现状、成因与对策

金融机构不良资产问题已成为阻碍我国商业银行及其他金融机构经营模式与国际接轨的主要原因,已制约了我国金融改革和经济发展。组建资产管理公司是化解不良资产的现实选择,要实行资产证券化,加大法制建设,努力创造良好的金融环境。     

金融业计算机犯罪的特点及防范

随着计算机和网络技术在金融业务中的广泛应用,通过计算机系统实施的金融犯罪活动也呈上升之势,其特点是高技术、连续性强、手段隐蔽且危害巨大。为维护正常的金融秩序,必须强化防范意识、提高防范技能、完善安全管理制度。     

中国金融法律体系如何适应WTO规则

中国金融法律体系与WTO规则存在着诸多脱节 ,中国金融立法任务更加艰巨、繁重。建立和完善现代金融法律体系是中国面临的一个重大课题。中国金融业在融入国际金融主流中能否经得起考验 ,关键要看中国金融法治化的实现程度。     

以财务管理为中心全面推动现代企业科学管理

建立现代企业制度要求达到“产权清晰、权责明确、政企分开、科学管理”。实践证明,以财务管理为中心全面推动现代企业科学管理,是加强企业财务管理、促进企业不断发展的需要,也是社会主义市场经济发展的必然要求。     

Globalization and Development in the Mekong Economies

This article details and dissects the promotion by the World Bank’s International Finance Corporation of financial intermediaries – entities such as wholesale and retail micro-finance organisations and deposit-taking banks – as a key component within the push to establish and extend capitalist social relations in the underdeveloped world. It argues that the approach must be seen as emanating not out of some (re)discovery of key methods that foster the substantive and sustainable improvement of material conditions but rather the material and ideological interests attending late capitalism. Focusing on financial intermediary support in the Asia-Pacific, this article begins by outlining the new politics of development driving financial intermediary support and the broader agenda to which it belongs. The second section of the article details some “working examples” of the International Finance Corporation’s support of financial intermediaries in the Asia-Pacific, fleshing out the precise form that financial intermediary support takes. The article concludes by highlighting how the approach is further consolidating the death of development as a modern nationalist/internationalist project and deepening the distribution of late capitalism’s contradictions.     

危机应对与财税法的有效发展

我国为应对经济危机所采行的大量财税政策成效甚为显著,但在财税的立法体制、权力行使、透明度、程序保障、法律意识和法治观念方面却存在突出问题,已直接影响财税法的有效发展,必须系统解决;危机应对与财税法的有效发展之间具有内在关联,尤其要求加强财税法领域的风险防控、信息披露、情事变更、财税调控等理论的研究,以更好地推进财税法治,促进经济与社会的良性运行和协调发展。     

主权财富基金与海合会金融合作

海合会作为区域一体化组织,一方面推进区域货币和金融一体化,另一方面又是主权财富基金的发源地和分布最密集的区域。海合会成员国主权财富基金在区域内的投资呈现出促进区域金融合作的潜能,它不仅投资广泛,而且出现了合资主权财富基金。但是,这种促进作用也面临诸多挑战,比如产业结构趋同导致投资品种单一、区域大国的影响,以及政治发展的障碍等。     

互联网金融与现行监管规则

互联网金融是一个相对独立于传统金融的业态,其作为创新事物,难免对现行金融监管规则形成冲击和挑战。如果一味要求互联网金融适应既有规则,则互联网金融的发展很难持续。由于技术往往领先于监管,互联网金融的快速发展,衬托了某些金融监管规则的滞后与疏漏,应及时反思、调整不合时宜的既有规则,建立以保护金融消费者为中心的互联网金融监管体系。     

Carbon dioxide capture and storage—liability for non-permanence under the UNFCCC

Carbon capture and storage (CCS) has recently been gaining more and more attention as a climate change mitigation option. However, as CO₂ may re-enter the atmosphere after injection into geological reservoirs, the question of long-term liability has to be considered if an environmentally sound policy is desired. Apart from this aspect, additional complexities arise from the fact that CO₂ capture and storage can be carried out in two different countries. A classification of CCS cross-border activities shows that not all cases with non-Annex I participation fall under the Clean Development Mechanism. This classification is based on the assumption that according to Article 1.8 of the Framework Convention on Climate Change, CCS would be considered an emission reduction at the source. Furthermore, we elaborate on the problem that seepage of CO₂ from reservoirs located in non-Annex I countries—under current rules—would not be subtracted from the emission budget of any country. We discuss options for creating liability in these cases.     

对我国建立金融监管局若干问题的思考

在中央银行独立性日益提高 ,货币政策宏观调控职能不断加强及全球混业经营。银行网络化等对金融监管提出巨大挑战的当今 ,我国建立专门综合的金融监管机构必需提到议事日程。在金融监管机构的设立中对模式选择、组织机构、职责权限等方面的问题尽量遵循国际通行做法 ,并结合我国的实际。