增值税转型对我国经济的影响

我国经济结构正处于战略性调整时期,新技术、新设备的采用至关重要。增值税由生产型转为消费型,对企业利润表、对现金流量表、对不同行业、对产业结构、对我国民族工业、对利用外资以及对证券市场以及对工业增长模式等方面产生了非常重要的影响。     

论反垄断法实施中的相关市场界定

相关市场的界定是建立反垄断法各主要制度的基础，是反垄断法实施中的一个关键问题，往往可以体现反垄断执法的宽严。在界定相关商品市场时主要应考虑商品的物理性能和使用目的、商品的价格、消费者的偏好以及供给的替代可能性等因素；在界定相关地域市场时应当考虑的主要因素则是运输成本和商品特性、商品价格、消费者偏好以及市场进入的障碍等。在我国《反垄断法》即将实施之际，反垄断执法机构应制定相关市场界定的具体规则。     

论对上市公司中小投资者的权益保护

我国上市公司的中小投资者权益受到严重损害 ,根本原因是上市公司股份畸形 ,纠正上市公司畸形股份 ,完善上市公司治理结构 ,是保护中小投资者权益的重要措施。     

社会学视角下的东西经济差异的深层成因

东西经济差距在改革年间迅猛扩大而成为一个重大的经济问题、政治问题和社会问题。东西经济差距是一种社会分层现象 ,即贫富分化在地域上的具体表现形式。鉴于市场与权力在社会分层的作用及市场与权力和制度的密切关系 ,可以说东西地区经济差距产生的深层原因是相关权力与市场的制度安排 ,所以其解决的根本途径是以制度重建来消除市场的非正常社会分化的作用 ,以制度重建来重塑权力在社会分层的动力角色 ,以发展西部经济来消除东西经济差距 ,实现共同繁荣。     

The Legal Profession in the european Union – a Comparative Analysis of Four Member States

Cross-border legal practice has finally become reality in Europe mainly thanks to two factors: the legal framework offered to EC lawyers by the EC legislator and the effect of globalization on legal profession. This article focuses primarily on the success of EC/EU efforts in abolishing obstacles to the free movement of lawyers. Particular attention is drawn to the Establishment Directive, adopted in 1998, opening up new perspectives for lawyers. Secondly, it discusses how globalization has contributed to this development. In relation to the above, this article also explores the new concept of establishment stemming from the expansion of law firms in Europe. Thirdly and mainly, it considers the national positions and the difficulties in harmonizing the legal professions throughout Europe. The examples of four Member States: the UK, France, Germany and Italy demonstrate how much they differ from each other as far as the needs, expectations and rules governing the legal profession. This revised version was published online in August 2006 with corrections to the Cover Date.     

广东冰毒等精神类毒品犯罪的犯罪场域分析

近五年来广东冰毒等新型精神类毒品犯罪发生了新变化,如何解释这一阶段性变化,合理预测广东此类犯罪的发展趋势,进而提出相关对策,其理论与实践意义颇大。借助犯罪场与市场犯罪的理论框架,解读广东经验,无疑会加深我国与此类犯罪作斗争的长期性认识。     

The Causal Relationship between Stock,Credit Market and Economic Development: An Empirical Evidence for Greece

This paper examines empirically the causal relationship among financial development, credit market and economic growth by using a trivariate autoregressive VAR model in Greece for the examined period 1988:1–2002:12. The results of cointegration analysis suggested that there is one cointegrated vector among the functions of stock market, the banking sector development and economic growth. Granger causality tests have shown that there is a bilateral causal relationship between banking sector development and economic growth and a unidirectional causality between economic growth and stock market development whereas there is no causal relationship between the stock market and banking sector development.     

欧美并购控制法实体标准比较研究

实体标准是整个并购控制体系的核心 ,也是反垄断法的重要内容之一。欧盟最新并购控制立法确立的“严重妨碍有效竞争”实体标准与美国奉行的“实质性减少竞争”标准一样都反映着并购控制的本质。欧美采取大同小异的并购实体标准有利于推动国际跨国并购审查结果的一致性 ,促进并购活动的发展。我国应确立“严重妨害正当竞争”实体标准并配套颁布并购评估指南 ,注重并购审查的经济分析