完善我国税务行政审批制度初探

改革我国现行税务行政审批制度 ,应该遵循行政审批的基本法律规定和理论指导综合考虑历史、社会、法制等诸多方面的因素 ,从清理行政审批项目、设定规范审批、严格审批程序 ,实施分类管理等方面着手。     

股权分置改革的市场反应研究——以中小企业板为视角

本文以深市中小盘为样本,采用事件研究和回归分析相结合的方法,检验了股权分置改革的市场反应.研究发现,市场对股权分置改革各批次各事件期反应不一,随着时间的推移,市场越来越成熟了;流通股东在中小盘股改中获得了短期利益,非流通股东获得了流通权;流通股东参会率等变量对累计异常报酬率有显著的解释作用.这表明只有非流通股东具有诚意来设计对价方案,流通股东积极参与,才能达到共赢.     

试论技术入股股东的权利、义务与法律责任

技术出资方式迥然不同于货币、实物、土地使用权等出资方式,技术入股股东不仅具有其他股东的权利、义务与法律责任,而且还具有自己的特殊权利、特殊义务与特殊法律责任。从技术入股角度出发,《中华人民共和国公司法》有关股东权利、义务与法律责任的规定需要充实。     

对法律事实建构论的初步阐释——以主体间性为分析进路的思考

诉讼法学界关于客观真实与法律真实的争论是针对法律事实的认定标准所产生的分歧,但是,争论并没有跳出主观与客观、事实与价值、形式与实质这种二元对立的思维模式。而要探究法律事实的形成,必须重新考察诉讼活动的性质,进而实现分析进路由主体性向主体间性的转换。法律事实建构论的提出就是这种分析进路转换之后的结果,但值得注意的是,我们必须对法律事实建构论的限度保持必要的警醒。     

论我国行政指导制度的完善

行政指导在政府宏观调控和社会管理中发挥着越来越重要的作用,已成为我国行政法制建设和现代行政管理方式改革的重要组成部分。但是,我国的行政指导制度还存在许多问题,迫切需要对这些问题进行深刻剖析,重新对我国行政指导制度的完善进行架构:第一,培育现代行政意识,提高行政指导观念;第二,确立行政指导的基本原则;第三,健全行政指导的基本制度;第四,建立行政指导的救济制度;第五,构建行政指导的程序约束机制。     

To Wonderland Through the Looking-glass: Conceiving a Critical Legal Argument for Contractual Justice in the South African Law of Contract †

The aim of this paper is to identify the possible substructure (looking glass/es) of a critical legal argument for contractual justice (Wonderland) in the South African law of contract. South African contract law still fails, ten years after the constitutional transformation, to reflect the constitutional ideals of freedom, equality and human dignity in an acceptable manner. I argue that this disposition places a question mark over the legitimacy of contract law and marginalizes opportunities for the social change envisaged by the Constitution. The paper explores Duncan Kennedy’s Form and Substance-argument and indicates that the reluctance to accommodate these values may be attributable to the fact that the majority of role-players position themselves on the individualism/rules side of Kennedy’s continuum – a paradigm that perceives the law of contract as a body of positivistic rules to be applied neutrally and regardless of the social or socio-economic distortions its application may generate. In an attempt to move away from this traditional approach, the privileged paradigm is criticised. A typical CLS-approach is followed which employs sociology, psychological jurisprudence and game theory to criticise the law from outside the restrictive realms of law itself. Simultaneously, I attempt to illuminate the argument for a shift (step through the looking glass) to another paradigm. I conclude that our judiciary finds itself in a position similar to that of Plato’s prisoners in the cave and will not reach the point where they apply relevant (constitutional) values directly to contractual disputes. The State is thus responsible for infusing contract law with contractual justice, by implementing legislation to this effect in order to limit the hegemonic consequences of the judiciary’s obsession with freedom of contract and utopian rules, which fail in reality to further the ideal of justice. Paper presented at the Critical Legal Conference, 4 September 2004, London, UK. This paper is dedicated to the memory of the late Judge of Appeal, Mr. Justice P.J. Olivier. The paper is based on research conducted for the thesis in partial fulfilment of the degree LLD in the Faculty of Law at the University of Pretoria under the title ‘A critical legal argument for contractual justice in the South African law of contract.’ The degree supervisor is Professor Karin van Marle in the Department of Legal History, Comparative Law and Jurisprudence. The author wishes to thank the following persons for valuable deliberations and input: Karin van Marle, Graham Bradfield and Anashri Pillay. In addition, the author wishes to acknowledge and thank the University of Cape Town for financially supporting this research. †Paper presented at the Critical Legal Conference, 4 September 2004, London, UK. This paper is dedicated to the memory of the late Judge of Appeal, Mr. Justice P.J. Olivier. The paper is based on research conducted for the thesis in partial fulfilment of the degree LLD in the Faculty of Law at the University of Pretoria under the title ‘A critical legal argument for contractual justice in the South African law of contract.’ The degree supervisor is Professor Karin van Marle in the Department of Legal History, Comparative Law and Jurisprudence. The author wishes to thank the following persons for valuable deliberations and input: Karin van Marle, Graham Bradfield and Anashri Pillay. In addition, the author wishes to acknowledge and thank the University of Cape Town for financially supporting this research. apply relevant (constitutional) values directly to contractual disputes. The State is thus responsible for infusing contract law with contractual justice, by implementing legislation to this effect in order to limit the hegemonic consequences of the judiciary’s obsession with freedom of contract and utopian rules, which fail in reality to further the ideal of justice.     

法律的统一对民法法典化的影响

自19世纪以来,大陆法系各国纷纷制定颁布了自己的民法典,掀起了制定民法典的浪潮。然而,在论及制定颁布民法典的原因时,多数学者往往忽视法律的统一这一因素对其的影响。实际上,从大陆法系各主要国家制定颁布民法典的最直接、最现实的目的来看,都是基于对已有分散的法律进行统一的需要。基于同样的原因,英美法系的国家也制定颁布了民事单行法。     

简论以法治腐--学习邓小平反腐倡廉思想

邓小平反腐败思想的一个重要特点就是把治理腐败与民主法制建设紧密地结合起来,这不仅为我们指出了防治腐败的根本方法,也为我国政治现代化建设提供了一个整体思路.     

政治文明与我国法制现代化的发展

政治文明作为人类社会政治生活的进步状态和人类在政治实践活动中形成的文明成果,是一个以制度建设为主干,包括政党政治、民主政治、法治政治的完整体系。其实质就是要实现政治结构、政治活动和政治制度的法治化。因此,政治文明的发展必然会推动和促进法制现代化的发展。     

创新:全球化条件下中国社会主义的抉择

全球化条件下的中国,走向市场经济的背后是一种全新的革新机制。这种机制在中国过去任何的制度记忆和体验中都是前所未有的,建立这种机制的压力和经验几乎全都来自外部世界。为了适应这种全球化所导致的由内生型改革走向外生型改革的挑战,中国的社会主义理论和制度层面都进行了创新,但从进展看仍然面临从外部到内部的不平衡问题。为了迎接全球化条件下的经济市场化、政治民主化和思想文化多样化的深刻挑战,当代中国的社会主义必须真正着眼于长远进行理论和制度创新。