中国-东盟会计准则国际趋同与金融风险防范研究

本文分析了中国-东盟自由贸易区会计准则国际趋同背景和现状，研究会计准则国际趋同对金融风险的防范效用，指出中国-东盟会计准则进一步国际趋同能够更好地防范中国-东盟自由贸易区的金融风险，保障各国金融安全和资本市场的稳定。     

Assessing and Tax Accounting Principles in the German Civil and Commercial Code and the Impact on Tax Compliance

The author outlines the development of accounting and assessing principles in Germany. He presents the poor regulations at the beginning and shows the thoroughly improved rulings after the middle of the 19th century as a result of specific problems caused by the revolutionized taxation sytem after priority was shifted from indirect excise duties to direct new income taxation. The author shows the impact of accounting problems and the development of modern accounting principles originated by the political events. He outlines the gradual formation of extraordinary deficiencies of the German legal accounting principles compared with the ideal goal of all accounting. The author demonstrates the difficulties, which brought about a different historical economic development beween German and Anglo-Saxon accounting principles. He shows the obstacles the harmonisation activities are facing and the endeavours to support globalisation.     

论刑事侦查的一般步骤

随着我国刑事诉讼法的修改、刑侦体制改革的深入和《公安机关办理刑事案件程序规定》的颁发，刑事侦查活动的一般步骤更趋正规化、科学化。本文论述了刑事侦查活动的五个基本步骤：立案、案情分析、初步侦查、深入侦查、结案。     

论我国侵权行为一般条款之重构

侵权行为一般条款不仅是一个概括性的条款,其在我国侵权法中是统领性的条款。因此,一般条款的完善对我国侵权立法有着举足轻重的作用。在考察一般条款的基础理论,对各国立法例进行探讨并对我国立法草案中的规定进行剖析的基础,应当对侵权行为一般条款进行重构。     

以人为本视角下的工伤赔偿——谈工伤保险赔偿与普通人身损害赔偿的关系

我国的工伤保险赔偿的水平低于普通人身损害赔偿的水平，由此产生了很多困境。目前应在考虑工伤保险制度的价值和劳动者权益的基础上建立以替代模式为主．以补充模式为辅的工伤赔偿模式。待社会经济发展到一定程度，工伤保险赔偿的水平得以大幅提高后再建立完全的替代模式。回归到工伤保险制度的价值追求上。     

中央银行法律问题研究

本文从法学和经济学的角度全面深入地阐述了中央银行法律制度的两个基本问题：中央银行的职能和货币政策规范。本文认为，中央银行不应当承担金融监管的职能，但中央银行与金融监管机构应保持紧密联系并相互协调；货币政策的特点和金融创新的发展只能授予中央银行决定货币政策的自由裁量权，但应创设新的法律制度确保该自由裁量权不被滥用。     

公共服务供给主体多元化进程中的制衡与规制

随着经济社会的发展,公众对公共服务的需求不断增长。公共服务供给主体多元化已成为公共管理的主要发展趋势。建构公共服务供给主体多元化的制衡机制和规制制度是实现公众利益的根本保障。     

建立独立的金融刑法学

金融刑法学是金融法学和刑法学在研究对象、研究范围和研究方法等方面有部分重合关系而产生和发展起来的科学.研究金融刑法的目的是加强金融刑事法治建设,明晰金融刑法法治的双重内涵,强化普遍性的积极预防金融刑事政策,为构筑我国安全有序的金融秩序,为推动中国金融业发展和全球金融一体化的形成创造良好的环境.     

入世过渡期后对国际金融服务提供监管的法律依据问题

“审慎例外”授权WTO的成员方为审慎目的采取审慎措施，而不受GATS其他规定的羁绊，是我国金融开放的安全阀。同时，完善监管立法，监管措施与国际标准接轨，可使我国对金融服务的监管无可挑剔。对于审慎性尚存疑问的措施，为稳妥起见，可将其作为对市场准入和国民待遇的限制列明，由此保留采取相关措施的权力。对于金融开放中的国际金融监管合作，我国可根据GATS和金融附件的规定，就相互承认对方的监管措施、制定共同的监管标准和监管信息分享等达成协议或安排。     

Should I stay or should I go?

Legal context: The European Patent Convention inherently allows parallel revocationproceedings to take place in the EPO and the domestic patentcourts. As a result, parties to UK patent proceedings frequentlyapply for a stay pending the outcome of proceedings in the EPO.There is commonly assumed to be a presumption in favour of thisstay, so long as it does not amount to an injustice. Key points: This article reviews the UK case law that has followed the Courtof Appeal decision in Kimberly-Clark, to see if this presumptionin favour of a stay is sustained. These cases show that, whendeciding whether to order a stay, judges perform a balancingexercise of a number of considerations. In practice it appearsthat these considerations easily topple the presumption. Practical significance: By providing a comparison of the considerations put before thecourts in the past, this article seeks to aid practitionersin judging those factors likely to affect the success of a stayapplication. It also highlights the lack of authority at appellatelevel on whether it is lawful for patent courts not to ordera stay.