农民专业合作社政府规制体系——基于法约尔企业管理理论的探讨

政府规制是政府为了维护公众利益和纠正市场失灵而规范市场主体活动的行为。农民专业合作社是因提高农民组织化程度而具有广泛正外部效应的特殊市场主体,如何认识、规范并推动其发展,就成为政府规制研究领域的重要议题。本文借鉴法约尔企业管理理论的经典归纳,构建了农民专业合作社政府规制体系和分析框架,沿着农民专业合作社经营所涉及的管理活动、商业活动、技术活动、资本活动、会计活动和安全活动等六条清晰线索,将合作社本质特征所决定的不同于营利性企业的经营特点考量在内,以目前政府相关规制政策为依据,创设了农民专业合作社的政府规制体系,并从中国农民专业合作社现实出发,概括了每项规制的内涵及构成,试图为研究中国农民专业社及政府规制提供一套有效的分析框架。     

营业自由权隐性入显性的路径设计——从法律对经济回应的视角

营业自由权是民事主体实现财富增值和提高个体生活质量的一种应然性源权利,是民事主体财产自由权在营业领域的展开和扩张,是民事主体不可剥夺的权利。然而,我国法律仅关注了民事主体营业活动和营业成果的保护,对产生和获取实然财产结果的源权利与基础性权利——＂营业自由权＂则没有予以应有的重视,致使营业自由权在具体法律制度中处于隐性且极易受到侵害的地位。如何将营业自由权由隐性入显性,这就需要一个良好的制度路径设计。     

国有控股公司:监狱集团企业体制改革的方向性模式

监狱集团企业在承担和不断强化相关法律和社会职能的前提下,如何有效摆脱若干体制障碍和功能束缚,以完全企业的组织形式和运行方式来适应社会主义市场经济体制,促进监狱可持续经济发展,是监狱管理体制改革的一个重点也是难点问题。从国有资产管理体制创新的角度分析,国有控股公司理应成为未来监狱集团企业管理体制的一种主流模式,同时,未来监狱集团企业将由国有独资模式逐步向投资主体多元化方向发展。对此,本文提出了监狱集团企业改制的现实路径和实施方案。     

十八大以来我国“放管服”改革的动因、成效、困境及推进策略

党的十八大以来,“放管服”改革已经持续多年,改革力度之大、改革范围之广、改革程度之深,是历次改革中所没有的。这场改革动因主要是推进国家治理体系与治理能力的现代化、应对国际复杂形势及新智能革命带来的挑战、满足人民对美好生活的向往。改革的举措主要有行政审批制度改革、清单制度改革、服务流程再造、证照分离、减税减负、优化服务、监管改革等。通过改革促进营商环境便利化、服务方式智能化、市场监管精准化,有效激发了市场活力,规范了政府权力,化解了市场主体的“堵点”“难点”“痛点”。改革也在制度、监督以及基层积极性等方面存在问题。未来“放管服”改革进一步推进的策略主要包括价值的调适整合、结构的互动整合、机制的协同整合、技术的嵌入整合、执行的配套整合、制度的优化整合等。     

How governments strategically time welfare state reform legislation: empirical evidence from five European countries

Abstract

Building on studies on the political business cycle, the literature on welfare state retrenchment has argued that governments which cut the welfare state try to avoid blame by implementing painful measures in the beginning of the mandate and expanding benefits as elections approach. In contrast to this linear relationship, this article argues that governments often feel pressured to fulfil (mostly expansionary) campaign promises during the first months in office. Consequently, cutting right away is not what should be expected. Instead, a more nuanced, U-shaped timing trajectory is probable with a period in the beginning characterised by both cuts and fulfilment of expansionary pledges, followed by a period of cutbacks, and finally an expansive phase towards the end of a mandate. This argument is tested on our new original dataset of legislative changes in five European countries – Britain, Denmark, Finland, France and Germany – during the last four decades.     

中美贸易摩擦对台商经营及其投资布局影响的实证分析

中美贸易摩擦是在中国大陆快速崛起和世界经济大变局的背景下发生的。对台商问卷调查分析显示,大陆台商出口和经营业绩将受到较大影响,而且面对大陆经济高质量发展,台商转型升级进展缓慢。目前,虽然大陆仍是台商第一大市场和第一大的投资地,但是台商对东南亚地区的投资增长趋势明显,中美贸易摩擦可能加速台商重新布局。     

寻找商业目标与公司合规之间的最大公约数

作为现代城市治理的题中应有之义,商业合规变得日益重要。除了外在讨论商业合规的传统视角,从公司内部视角讨论"在什么条件下"商业合规更容易、更可能实现的内在驱动机制,是一个十分关键的问题。两个研究小组围绕商业合规进行了全面分析,同时结合国内外商业合规研究的最新动向,探讨了如何建立商业合规的"高效认知界面",提出了一种公司更愿意合规的认知行为界面偏好的方法,改变以往强调商业合规的"硬干预"、"强干预"的窠臼,走向更为符合商业合规选择偏好的"软干预"、"弱干预"的范式。在此基础上,寻找到让赢利与合规目标之间达成最大公约数的具体实现方案。     

The power of “small business” as pending narrative: an ideograph in UK politics 2004–2013

This paper explores utilisation of the term small business in contemporary politics in the United Kingdom. First, the policy and practice implications of the term small business are examined, through the lens of political rhetoric. Use of the term over the period from 2004 to 2013 is examined, drawing upon the DataArt Guardian NewsTraces platform as both a method of initially visualising an overall pattern of the term’s use during the 10-year period, and a medium for facilitating data collection for analysis. The research question is: how is the term “small business” used in political rhetoric in the UK, in the identification of policy problems and solutions, and the creation of pending narrative? It is determined that the term small business is an ideograph with different and often competing meanings for various interest groups, and suffers from serious imprecision despite policy efforts which strive for legitimacy. Even with spikes in use reflecting election cycles and periods of economic stress, the term’s power is in its mutable but appealing vagueness, and its enduring quality as pending narrative. This leaves open obvious questions of both policy efficacy and the sufficiency of ideographic-laced rhetoric as a substitute for meaningful policy.     

From Cronyism to Oligarchy? Privatisation and Business Elites in Myanmar

Privatisation is often contentious yet in Myanmar it has not so much been its merits or drawbacks that have attracted attention as questions around implementation. In Myanmar, the implementation of privatisation has broad significance for the political economy. A first phase of privatisation was focused on small and medium-sized enterprises and did not have a significant economic impact. A second phase, commenced in 2008, consolidated the interests of a business elite with personal connections to the military regime. The impact of this second phase of privatisation was such that some elements of this elite strengthened to the extent that they no longer relied entirely on patronage, creating opportunities for diversification in their strategies of wealth creation and defence. For this reason, it is argued, the wealthiest strata of Myanmar’s business elite is now best conceived as not simply consisting of cronies but rather as a nascent form of oligarchy. In theoretical terms, this suggests that greater attention to the qualitative difference between cronyism and oligarchy is warranted, as is close study of processes – like privatisation and political reform – that enable or require a wider range of strategies of wealth defence.     

Fixing Financial Plumbing: Tax,Leaks and Base Erosion and Profit Shifting in Europe

Aggressive tax planning by multinational enterprises (MNEs) costs EU member states between €50-70 billion and €150-190 billion per annum through base erosion and profit shifting (BEPS). This tax gap has been blamed on ‘unethical’ companies acting legally, but inappropriately. Action to curtail this behaviour has been made possible by the confluence of two powerful movements: a popular articulation of tax morality as it relates to MNEs and the high issue salience reached as a consequence of the financial crisis and austerity in Europe, an emerging discourse around tax morality, and the efforts of prominent whistleblowers. As a result, domestic governments have removed their ‘soft’ veto and facilitated supranational bodies in innovating on corporate taxation, helping to rebalance the technical and structural superiority of MNEs in the international tax system.