行政执法证据刑事司法化的现实性浅析

刑事诉讼法在立法层面上首次对行政执法证据司法化予以肯定,但是行政执法证据如何向刑事司法证据合理转化,转化后司法机关如何使用,以及证明效力的延续性等我国法律实践中亟需解决的难题却没有得到根本解决。文章分析了行政执法证据向刑事司法证据转化的必要性和证据转化的种类、方法、规则等,并提出对司法实践具有积极意义的证据转化制度。     

监狱执法人员免责机制初探

监狱作为维护社会稳定和政治延续的统治工具,一直默默地发挥着它不可或缺的功能。近年来一系列社会热门事件的发生,使监狱备受瞩目。尤其在信息公开透明且传播迅速的社会里,监狱的安全稳定也成为社会稳定的前提要件。监狱如何构建科学公正的监狱执法人员免责机制,则成为相关理论界与实务界人士共同关注的新视角。     

Environmental crime prosecutions in Ireland, 2004–2014

Despite increased interest in environmental crime and green criminology, few studies address the use of criminal penalties in response to environmental crimes. A handful of published examples employ data from the United States or the Flanders court system, and little is known about how other nations punish environmental violations. Addressing this issue, the current study examined the use of criminal environmental penalties in Ireland from 2004 to 2014. Few criminal environmental cases (N = 147) and few environmental offenders (N = 154) were represented in these data over time. Consistent with the expectations of green/environmental crime researchers, mean penalties for environmental violations, which in Ireland only include fines and investigative cost recovery penalties, were rather small. Unlike in the US or Flanders, the majority of offenders were corporate offenders as opposed to individuals. Contextual factors related to Ireland’s economy, history and use of criminal sanctions should be used to interpret these factors, and prevent generalising from these data.     

公安机关刑事执法规范化建设研究

近年来,刑事执法规范化建设虽已取得一定成效,但仍存在实践不足等问题。要进一步加强刑事执法规范化建设,就必须在基本理论研究的基础上,对制约刑事执法规范化建设的现实因素进行剖析。同时,要充分认识到加强刑事执法规范化建设,是新时期公安机关刑事侦查工作的生命线,是刑事侦查部门提高自身履职能力的必然要求。只有真正创新执法理念,提升专业办案水平,严格责任监督程序,强化执法能力培训,才能不断提高刑事执法精细化水平,实现刑事执法规范化。     

“无增长改善论”对加强公安基层执法监督的启示——以南平市公安局为例

南平市公安机关运用＂无增长改善论＂指导基层执法监督实践,在执法水平、执法公信力、执法制度等方面取得了较显著的成效。但还存在观念不正、责任不明、协调不力、追究不到等问题,必须立足实践大胆创新,因地制宜采取有效措施,把改革的推动力、教育的说服力、制度的约束力、监督的制衡力、惩治的威慑力结合起来,使公安基层执法监督更具系统性,体现时代性,富有创造性。     

公共物品的多元化供给

传统公共物品理论认为 ,公共物品只能由政府提供 ,但这样的单一模式却导致了不断膨胀的财政支出 ,财政负担的加重又成为经济进一步发展的障碍。因此 ,探讨公共物品供给的多元化模式是必要的。基于此 ,本文分析了公共物品供给的权威型供给、商业型供给和自主型供给模式     

香港警察执法规范化对内地公安机关的启示

加强公安机关执法规范化建设是践行"三项建设"的重要环节。目前我国公安机关在执法工作中仍存在着执法理念不正确、执法程序不规范、执法素质不高、执法监督不到位等问题。从比较法的视角,从执法理念、规章制度、警队管理、执法监督四个方面介绍我国香港地区警察规范化执法的基本状况,通过比较分析,为我国内地公安机关执法规范化建设的未来发展提供宝贵的经验借鉴。     

同构原理视域下的法治理念与公安执法关系研究

法治理念是依法治国的观念基础,公安执法是实现依法治国的重要途径。基于共同的价值追求,两者在对法律、权力、权利和程序的认知方面具有高度一致性,因而具有同构关系。从理论上论证两者之间的同构关系,分析其交互功能价值,对未来我国法治建设和公安执法规范化建设具有理论指导意义。     

从执法公信力角度谈公诉人如何提高维护公平正义能力简

当前社会转型时期呈现出主体多元化、矛盾复杂化的特点,在这一新执法环境的作用下,对检察机关中依法承担审查起诉职责的公诉人提出了新的要求。公诉工作执法公信力建设与公诉人维护公平正义能力建设是公诉工作的重要命题,因为公信是公诉工作的基础土壤。也正是得到民众信任的支持,公诉工作才能得以健康发展,也正是因为公诉工作更好地维护了公平正义,公诉工作才真正赢得了民众的信任,进而有效提升检察机关的执法权威。从影响公信力的因素、公信力的来源对公诉公信力进行分析,可以对如何全面提升公诉工作公信力,如何提升公诉人维护公平正义能力提出建设性的意见。     

Failure of auditors: The lack of compliance for business combinations in China

This empirical study investigates the compliance of 344 Chinese listed companies with the Accounting Standard for Enterprises No. 20‐Business Combination, a mandatory reporting standard applicable to companies involved in business combinations. China has recently reformed its auditing sector, enabling private firms to provide auditing services. The results of the study show a low level of compliance by Chinese listed companies. While companies audited by Chinese domestic auditors have significantly lower compliance than companies audited by Big Four auditors on supplementary disclosure that is mandatory under the Chinese accounting standards, compliance remains low even after companies receive unqualified reports from these international auditors. There appears to be a lack of commitment, and possibly expertise, among Big Four auditors, in fully applying the reporting requirements of the business combination standard in a Chinese setting. This raises concerns about the independence of Chinese auditing in disclosing reliable information about business combinations. Broader theoretical contributions of the paper go beyond the Chinese context by problematizing whether well‐resourced international auditors uphold internationally expected standards or succumb to local non‐compliant practices.