AN EXAMINATION OF RETAIL CLIENTS’ INVESTOR SUITABILITY RULES IN THE COBS AND THE LESSONS FOR CHINA

Nowadays, the complexity of financial products makes it difficult for retail clients to identify investment risks, and there is an increasing tendency for firms, stipulated by the maximum profits, to recommend or enter into unsuitable transactions to or for retail clients while providing services of investment advice and portfolio management, which causes great losses to a significant number of investors. So, in the contemporary society, the investor suitability rules through which retail clients can purchase suitable financial products are the indispensable legal basis of investor protection. Currently, the regulations concerning investor suitability management in China have several problems, including the chaotic legal system, low effectiveness level and defective contents, which may make it difficult for suitability to be applied in justice and managed effectively. Since the UK’s investor suitability rules in the Conduct of Business Sourcebook that apply to retail clients whose contents include requirements of obtaining retail clients’ information, requirements of information to be provided to retail clients and criteria of assessing suitability are clear and comprehensive, the authors believe that the UK’s experiences can provide a great enlightenment for China to better investor suitability management rules, including integrating legal documents and optimizing effectiveness level, rationalizing application scope, adding criteria of assessing suitability and revising specific clauses.     

高校依法治理若干问题思考

实行依法治教,把教育管理和办学活动纳入法制化轨道,是深化教育改革,推动高校教育发展的一项重要内容,也是新时期教育工作者担负的重要历史使命。依法治校是依法治教的重要组成部分,是依法治国方略在教育领域的具体实施。当前,我国高校在依法治校过程中还存在一些不容忽视的问题。加强教育法制建设,推动依法治校,对促进大学现代化进程是非常必要的。     

民营企业家族制的弊端与制度创新

随着企业规模的扩大和市场环境的改善,家族制的局限性也越显突出。民营企业要继续健康发展,应积极推进制度创新,建立起一套有效的激励机制。     

对现代成本管理观念的认识和评价

当前正处于企业成本管理观念大转变的时期。现代成本管理观念通过搜集、整理、分类、分析、综合可以划分为3个层次12种观念。它们具有各自的内涵、应用条件、应用效果 ,又有密切的联系。“公务缠身”的中国企业家、总会计师、总经济师们要拨冗研究现代成本管理观念 ,并用于实际 ,才能赢得竞争优势。     

浅谈社会主义市场经济下的职工民主管理

职工民主管理是社会主义市场经济的内在要求和职工主人翁地位的体现。职工代表大会仍然是职工民主管理的基本形式,但需要在组织形式,职权范围、工作内容等方面进行调整和充实完善。     

Hormones, Risk Management, Precaution and Protectionism: An Analysis of the Dispute on Hormone-Treated Beef between the European Union and the United States

The first commercial dispute settled by the WTO under the Sanitary and Phytosanitary Agreement concerned the disagreement between the European Communities and the United States over the European import ban on meat and meat products derived from cattle to which hormones have been administered for growth promotion purposes. The purpose of this paper is twofold: First, we analyse the WTO's approach to the notion of risk in the use of hormones and the role this played in reaching its decision to declare the EC ban on hormone-treated beef imports inconsistent with its obligations under the Sanitary and Phytosanitary Agreement. Second, we discuss the way in which the precautionary principle has been dealt with in the settlement of this conflict. We then show how this dispute has paved the way to a debate on the concept of protectionism to be applied in this kind of dispute. The European Commission in a recent communication on the precautionary principle has launched this debate.     

切实加强和改善高校财务预算管理

预算管理是高等院校内部财务控制的重要手段之一。进一步加强高等院校预算管理,应当在思想上高度重视,科学确定内部预算管理体制,认真做好预算的编制、执行和调整工作,改善对预算的考核与评价。     

简析行政许可权

行政许可权作为影响公民、法人重大利益的行政管理手段,必须由国家立法加以控制和约束。本文从分析许可权的结构和简诉加强对许可权行使过程的法律控制入手,认为既要从许可权的设定方面的考虑,也应从许可权的行使着手。以防止因权力膨胀诱发政府腐败现象,给经济、社会生活造成危害。     

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。     

浅谈学分制条件下学籍管理的改革

随着科学技术不断发展,实现和完善学分制并同时进行学籍管理改革,是高校教学改革的主要内容;学籍管理目前存在问题,探讨学分制条件下学籍管理改革,对高校学籍管理逐步科学化、简便化、规范化具有现实意义。