Do Accrual Numbers Really Affect the Financial Market? An Empirical Analysis of ESA Accounts Across the EU

The adoption of a full accrual framework in the public sector is differentiated country by country both for budgeting and for reporting phases. The purpose of this article is to address the following broader research question: How do accrual numbers affect the financial markets? The 10-year average interest rate on sovereign bonds across the European Union is used as a dependent variable. The results of the research show an unclear relation among the variables investigated. Given this evidence, an alignment between micro- and macroaccounting rules could be pursued. We argue the suitability of the Australian experience in this sense.     

不完全信息下大学生就业困境与就业知情权保障

信息的充分传递是市场资源高效配置的前提。就业市场上大学生就业信息的不完全,影响了大学生理性的进行学科选择和职业规划,导致高等教育人才供需双方不能有效衔接。知情权保障是解决主体信息不完全问题的唯一路径。我国应在立法上明确大学生就业知情权的内容,并通过政府的市场就业信息收集供给、高校就业信息服务、用人单位就业信息告知等,落实大学生就业的知情权。     

The European Union and its energy security challenges: engagement through and with networks

Energy security remains a vital issue for the European Union (EU), even more so in the wake of the events that unfolded in early 2014 in Ukraine. The EU's already fragile position in the international energy arena in terms of security of supply appears to be more uncertain than ever after its umpteenth fallout with its historic energy supplier, Russia. This situation is untenable and calls for swift and decisive action to adequately tackle the issue once and for all. The article looks at the creation of a single EU energy market through the integration of energy networks in the EU. This article then examines various ways to diversify its energy supply, whether through increasing the import of liquefied natural gas or through its relations with the Eurasian Union. It then explores the International Energy Charter as an example of the EU's engagement with transnational policy networks. It concludes that from energy transit, to technology transfer, to investment protection, energy and trade present interplays across various fields. Improvements can be made to the EU trading system to ensure greater energy security and more efficient energy markets.     

市场经济中的行政监管责任研究——以欧典地板事件为例

"欧典事件"暴露出行政监管部门的失职问题,有效的解决方法就是使权力由单向形式改为双向形式,即使"权力与责任相统一",使"有权力者必有责任".     

医改的抉择:政府主导还是市场化——基于医疗卫生服务及其市场特殊性的分析

医疗卫生改革理应寻求解决民众的"看病难"、"看病贵"问题.医疗卫生服务及其市场是医改中所有问题的归结点.在对医疗卫生服务与其市场的特殊性进行分析中,表明医疗服务市场不同于一般的商品市场与服务市场,在政府与市场的分工上针对其特点进行合理界定,既否决单纯的市场主导,也否决一味的市场化,而是二者的理性结合.     

试论企业市场支配地位之认定

市场支配地位的认定在各国反垄断法的企业合并监控制度中居于核心的地位.市场支配地位包括独占、准独占、突出的市场地位和寡占等类型.市场支配地位的认定应当遵循以下程序与规则:首先,界定企业的相关市场;其次,应当衡量该市场的集中度水平;再次,还应当充分考虑市场进入、市场容量、市场技术创新等相关因素.综合考量上述多种因素之后才能准确认定企业是否具有市场支配地位.     

农村房地产法律制度的完善

现行农村房地产法律制度存在的主要问题是权属不清晰,限制、禁止农村房地产流通。完善的办法是明确农村房地产的权属,允许流通,放开和发展农村房地产市场。     

欧盟竞争法对知识产权人滥用市场支配地位之规制--从欧洲法院的视角解析《欧共体条约》第82条

复制生产权是知识产权人独占性权利的重要组成部分,因此,权利人拒绝向第三方授予许可的行为本身并不当然构成《欧共体条约》第82条(以下简称ECT82)意义上之市场支配地位的滥用,但是,这并不排除某些特殊情况下滥用行为的存在。通过一系列案件的审判,欧洲法院对知识产权人滥用市场支配地位的判断总结出了一些标准,一旦符合这些标准,权利人就会被强行要求向市场提供某些产品或服务,尤其是当权利人凭借知识产权垄断了市场“基础设施”的时候,欧盟竞争法就会赋予权利人开放这种“特定门槛”的强制性义务。     

亚洲债券基金的推出背景、影响及发展方向

以银行信贷为主的金融体系使东亚地区面临两大问题,即巨大的金融风险和盈余资金利用效率低下,这也是亚洲金融危机中有关各方脆弱表现的直接原因。为了解决这两个问题或缓解其造成的危害,东亚各国(地区)纷纷提出方案,亚洲债券基金(ABF)作为一个阶段性成果,目前已经推出两期,分别为ABF1和ABF2。虽然亚洲债券基金在推动亚洲债券市场发展方面有一定的积极影响,但是其局限性也很明显,未来的发展方向主要是投资对象和投资主体的多元化。     

对中国企业实施"走出去"战略主要观点的评析

近年来,我国企业实施“走出去”战略具有必要性和可能性。应当加强对实施主体、实施对象以及怎样实施等相关问题在理论上进行有针对性的分析。