论金融诈骗罪的事实认识错误

在讨论金融诈骗罪的构成要件时,刑法理论不自觉地将认识错误纳入到客观要素中展开讨论,因而形成争论不休的局面。关于事实认识错误的处理,应当主张抽象的法定符合说。在金融诈骗罪中,对同一犯罪的并列的构成要件要素的认识错误,以及对同一犯罪的不同行为类型的认识错误,不影响犯罪既遂的成立;对不同犯罪构成之间的认识错误,应在重合的限度内,认定为轻罪的既遂犯。     

金融诈骗罪立法评析——从法益保护和立法模式谈起

在法益保护方面,现行金融诈骗立法没有贯彻平等原则,对金融交易的双方没给予平等只注重保护金融机构利益而漠视客户利益,立法中应适当设置保护客户利益的条款;在立法模式方面,现行金融诈骗罪立法模式存在着很多弊端,因此,应修改金融诈骗罪立法,改变现在传统诈骗罪结果犯、目的犯的立法模式,而代之以行为犯的立法模式.     

论我国债券市场做市商制度的发展

做市商作为连接债券买卖双方的中介机构 ,是债券流通转让的市场实现条件 ,也是市场发育成熟以至正常运行的关键。尽管目前我国的做市商制度面临许多问题 ,但随着证券市场的进一步发展 ,我们必须克服困难促进做市商制度的发展     

论西部大开发中贫困地区的财源建设--以云南为例

在西部大开发中 ,云南省贫困地区存在着经济发展严重落后、财源结构单一 ,财政自给能力低下 ,财政赤字庞大等问题。解决这些问题需要转变观念 ,深化体制改革 ,调整贫困地区农业和农村经济结构 ,精简吃“财政饭”人数 ;在税收方面应完善分税制 ,加大财政转移支付力度 ,以利于贫困地区产业和财源的发展 ,利于贫困地区农民收入的提高。     

21世纪我国企业财务管理的变革与创新

经济全球化时代,知识经济的兴起、金融和资本市场的完善和发展,均使传统的财务管理内容和方法受到严峻挑战。在新的经济形势下,财务管理范围和内容在逐渐扩大,手段和方法在变革与创新。21世纪我国财务管理面临着经济全球化、知识经济兴起和电子商务发展的挑战,应对挑战的最好办法就是改革与创新,使财务管理从传统的内部封闭型向现代金融、资本市场开放型发展。     

市场竞争中的弱势群体融资难问题研究

市场竞争中的弱势群体指中西部农村生活未达到小康的广大农户、中小企业和个体工商户、失业人员。融资难是市场竞争中的弱势群体生存和发展道路上的主要障碍。小额信用贷款模式创造的联户担保、共同承担风险的经济声誉机构 ,是一种全新的经济运行机制 ,是市场竞争中的弱势群体自身克服信用度低、解决生存和发展道路上融资难的根本办法。新的经济运行机制的创造必将改变金融发展史 ,所以 ,金融市场的动员资金、配置资金和分散风险的三大功能的具体内容 ,必须补充、丰富和发展。     

论公民金融意识与我国信用体系的完善

建立信用制度,发展信用体系,是我国完善社会主义市场经济的必由之路。而信用体系的建立必须以公民与企业的自觉习惯为基础。只有解决了金融意识这种软环境的问题,信用的硬制度实施才能有保障。     

The Correlation Effect of Land Finance to Basic Public Service:An Empirical Study on Compulsory Education,Health and Social Services

Local governments are constantly disturbed by land finance about the supplying effectiveness of basic public services. With the steady deepening of the financial reform, this disturbance has reverse effect on the local government reform process. Through literature review of existing land finance and public service, this research constructs the relational theory model of land finance and product supply of basic public services, in order to theoretically interpret the relations between land finance and economic or non-economic public service products, for better distinction. With the aid of random and fixed effect model regression analysis, this paper clarifies the significant impact of land transfer and financial autonomy for the supply of basic public services. Furthermore, with the robustness test, it is found that increasing land finance basic public service provision would generate negative external tropism. Therefore, we suggest proper adjustment of the relationship between the central and local land fiscal configuration, optimizing the structure of land tax, enhancing fiscal autonomy of local governments, and promoting the reform of land finance, for the effectiveness of basic public service provision.     

Opting for Openness: Capital Mobility and Monetary Sterilisation in Malaysia

Malaysia gained attention for its use of capital controls in 1998, but since the early 2000s it has emphasised its commitment to an open capital account, despite experiencing volatile capital flows. As well as opting for financial openness, Malaysia chose to manage the value of its exchange rate after de-pegging from the US dollar in 2005. In a bid to escape the macroeconomic constraints that arise from capital mobility, Malaysia also chose to sterilise a large portion of capital inflows. It then made a further choice to use market-based sterilisation instruments more than regulatory sterilisation measures. These choices have carried costs and led to a build-up of economic risk. Three interrelated factors explain these choices: Malaysia’s strategy to manage the stigma arising from its imposition of controls in 1998, the increased level of financial integration that followed from this strategy, and the politically privileged position of groups that have benefitted from Malaysia’s commitment to capital openness.