中国加入WTO与政务公开制度之构建

WTO透明度原则必将要求并推动我国政务公开制度的构建和完善。政务公开对保护公民基本权利,发展社会主义民主政治,消除腐败,创造公平公正、廉洁透明的发展环境等有着举足轻重的作用。与有关国家相比,我国的政务公开制度还比较落后。"入世"加速了我国市民社会的成熟和发展,行政观念的转变,社会信息化程度的提高,对构建完善我国政务公开制度提出了迫切要求。要借"入世"契机,培植法治社会价值理念,加速政务公开制度创新。     

对“治安承包“的思考

"治安承包"作为一种"本土化"的预防犯罪模式,其产生是世界警务形势与我国社会治安现状相结合的产物,它其实属于社区警务改革的诸多法门之一。建立在社区警务基础之上的"治安承包"是有相应的理论和现实基础的,但也有令人思考的余地。     

“网络援助”系统工程的可行性探讨

首次提出了"网络援助"概念.网络援助系统的出现,可以以第三方介入的形式来帮助计算机应用人员缓解信息技术快速发展带来的压力,提高计算机应用人员的应用能力,从而缩小"技术鸿沟",秉持"普遍性服务"和"公平近用"的理念,挖掘信息技术的应用和发展潜力,以人为本,推动信息技术的普及.     

加强经常性管理工作会面推进学员队建设

经常性管理工作是院校基层建设中根本性和全局性的关键环节.公安院校要以"三个代表"的重要思想为指导,客观分析,科学部署,以学员管理干部为主导,以学员为主体,以落实警务化管理为主线,加强经常性管理,全面推进学员队建设.     

保障会计信息真实性的法律思考

市场经济对会计信息具有依赖性。而原始凭证的质量严重制约着会计信息的真实性。本文认为经济业务的职能部门作为原始凭证的提供者,他们也应对会计信息的真实性承担责任,为此应当完善原始凭证的法律制度。     

Higher education facing the challenges of the information age

It is claimed that traditional higher education has become obsolete. It was justified as long as knowledge was concentrated in the hands of a few experts and in not-easily accessed libraries. However today, the three pillars of higher education - the production of new knowledge, teaching, and the preservation of knowledge - can easily be and more efficiently replaced by electronic means. One can learn whatever and wherever one wants. This can make the diffusion of knowledge far more affordable, more democratic, and less elitist. However, there are a number of social, psychological and societal factors that need to be taken into consideration, serving as counter-forces to the rush to provide electronic replacements to higher education. These factors cast strong doubts on the true value and efficacy of virtual higher education. The solution may lie neither in the wholesale abolishment of institutions of higher education nor in ignoring the opportunities afforded by novel information technologies, but rather in pursuing differentiation between virtual universities and regular ones such that each will excel in its own way. Similarly, we will have to think of differentiation within our institutions so that we come to harvest the new technological opportunities to improve existing higher education. This revised version was published online in July 2006 with corrections to the Cover Date.     

Urban Change and Policing: Mass Private Property Re-considered

This article examines a key explanation for the growth of private policing in North America and Western Europe - the influential mass private property thesis (Shearing and Stenning 1981). The discussion of private policing in Western Europe still tends to be heavily influenced by theories developed in the North American context, theories which may be problematic in the contrasting legal, social and economic contexts of Western European nations. The development of more Eurocentric theories has to date been inhibited by the relative paucity of empirical data on the rise of private policing in European countries. Recent research in Britain (Jones and Newburn 1998b) has begun to address this problem, and to map out some important contrasts with the North American experience. By considering these contrasts, it is possible to identify some key areas for future research on private policing in European countries and thus provide a more contextually-grounded series of explanations for what is happening to policing.Joseph Rowntree Foundation Professor of Urban Social Policy     

Private Policing in Context

This article considers the development, growth and significance of private policing in a wider context. Section one suggests that the rebirth of private policing is associated with - and, in effect, demands - a change in the conceptual framework with which policing is analysed. While section one addresses the conceptual context of private policing, section two examines its theoretical context by considering various explanations for the post-war growth of commercial security. Moving from specific to general accounts, it is suggested that two explanations - one based upon sociological accounts of the development of modern societies, the other on genealogical accounts of developing mentalities - provide a crucial context for understanding contemporary changes in policing and governance. In the next section, two of these changes - the growing influence of risk-based policing and the increasing significance of diverse patterns of governance - are considered in the context of the fragmented forms of security provision (commercial, municipal, civil and state policing) which are prevalent today. A short concluding section offers some final thoughts on how these arguments impact on the governance of policing. One of the implications contained in this article is that the re-emergence of private policing needs to be considered not only as a problem, but also as an opportunity to identify and address critical questions of contemporary governance.     

Sailing Towards the Brave New World of Zero Transaction Costs

The Coase Theorem is in essence an if-A-then-B statement. Previous discussions of the Theorem have mostly focused on the then-B part and examined that, given the condition of A, whether B is true or not. The present study attempts to analyze the Theorem from a different angle. In particular, we push the if-A assumption, i.e., the zero transaction costs assumption, to its logical limit, and then explore the implications. We argue that the price mechanism, which is implicitly employed as the foundational basis of the Coase Theorem, is the result of positive transaction costs. Consequently, if transaction costs are zero, then money and prices as commonly understood would not exist, and the value of production would become a vague concept without any operational content. As such, the world of zero transaction costs may be even more peculiar than Coase might have thought!     

涉税信息共享权限规范研究

税收是国家履行其职能的前提条件,是实现公平正义的方式之一。然而,在我国的税收征管过程中,征纳双方之间的涉税信息具有严重的不对称性,它已经成为国家税款应收尽收的最大障碍。因此,立法者必须以涉税信息共享权限规范的形式赋予税务机关共享由其他部门和机构掌握的纳税人涉税信息的权力。通过在理论上对涉税信息共享权限规范的含义、属性、特征、分类、意义进行深入的研究,以便形成圆满的涉税信息共享权限规范体系,为税务机关涉税信息共享权力的获得和行使奠定理论基础,切实保障国家税收收入。