我国当前潜在的金融风险及对策分析

深化金融改革,维护金融安全是我国金融发展的两大主题,也是完善社会主义市场经济体制的重要内容。当前我国金融业发展中潜在的和已经露头的金融风险对国民经济的健康、稳定运行带来了极大的威胁。因此,对金融风险的成因及对策的分析就显得极为必要。     

按共同治理原则构建国有企业的治理模式

传统公司治理理论在单一委托—代理框架内强调股东主权以解决所有者与经营者之间的利益冲突。随着人力资本产权理论、利益相关理论和企业社会责任理论兴起 ,尤其是 2 0世纪 80年代在美国兴起的恶意收购浪潮和反收购立法运动 ,人们对传统公司治理的经济学逻辑产生怀疑 ,共同治理原则开始孕育并日益为人们所接受。按照共同治理原则 ,我国国有企业的治理模式关键是在扬弃股东至上原则的基础上确认共同治理主体 ,建立有效的共同治理机制。     

从贪官外逃后的法律对策看引渡制度的最新发展

目前,我国抓回外逃贪官、追回转移到国外的国有资产的方式呈多样化态势发展,从中可以看出传统的引渡制度发生了一些重大变化。“死刑不引渡”原则得到国际社会的普遍承认。“政治犯罪不引渡”原则受到限制。引渡的替代措施正在发挥着越来越重要的作用。在注重抓回外逃贪官的同时,重视国有资产的追回。     

How Social Wealth Funds Could Help Tackle Inequality

This article examines the potential to tackle the roots of inequality by the introduction of one or more social wealth funds. Such funds would aim to capture some of the financial gains from the private ownership of capital—a principal driver of inequality—and use the proceeds for wider community benefit, such as investment in social infrastructure. In recent decades a number of countries have introduced a variant on such funds, mostly taking the form of state‐owned sovereign wealth funds resourced through the exploitation of oil, and used for a diversity of economic purposes. In contrast, the UK has failed to take the opportunity to create such funds by, for example, reinvesting the revenue from the sales of public assets. So would it be possible to build one or more such collectively owned funds in the UK, and if so, how should they be financed? As well as funding social investment and anti‐inequality programmes, could such a scheme also help finance a regular Citizen's Dividend payment or a Citizen's Income scheme?     

社会资本视角下慈善组织公信力影响因素研究

近年来我国慈善组织的公信力屡遭考验,嫣然基金事件又将慈善组织推到了风口浪尖。信任是社会资本的重要内容,从社会资本理论出发,根据文献梳理,找出慈善组织公信力影响因素主要有信息透明度、合法性、社会网络、内部治理结构以及慈善文化。目前我国慈善组织公信力提升应先从信息透明度与内部治理结构着手,为我国慈善组织深化改革提供了长远发展的突破口。     

Class war-on-terror: counterterrorism,accumulation, crisis

This article discusses US counterterrorism from a class perspective. It sees counterterrorism as a state policy with differential effects on different social classes. In doing so, the article starts to address a lacuna in critical studies of counterterrorism, which tend to be rather structural and formal, thus ignoring the pertinence of counterterrorism to the field of social dynamics. To partly rectify this blind spot by addressing some class implications of counterterrorism, the article examines the effects of counterterrorism policy on capital accumulation and its social conditions. It notes that counterterrorism has different implications along class-lines: for dominant capital, it signifies appropriation of public money and direct participation in political decisions; for everyone else, it means material dispossession and political exclusion. Given that counterterrorism was developed between two crises of neoliberalism, the article distinguishes between economic crises, which tend to benefit capitalism, and political crises, which can be destructive, and suggests that counterterrorism is partly a restructuring of the neoliberal state so that it can manage recurring economic crises, while preventing their evolution into political ones.     

论社会资本的社会性——布迪厄社会资本理论的再澄清与再阐释

社会资本研究沿着关系效用的逻辑发展,只关注其经济性,而遮蔽其社会性,这违背了布迪厄提出资本理论以破解结构与能动二元对立的初衷。资本是结构和能动视角的双重蓄能,社会资本不仅仅是人与人的关系问题,更是人与群的互动问题,社会资本不能仅仅被理解为个体层次的关系资本,而是源于占据了一个熟识关系制度化的社会网络,其网络身份让个人可以借用集体共有的资本和信用。社会网络的社会性即在于网络整体的不可化约性,网络整合人,人也同时占据网络。徐福敦另立门户的例子具体阐释了社会资本如何在道德化、制度化和总体化的过程中进行积累即再生产的。     

从人力资本理论视角谈罪犯职业技能培训

市场经济条件下,罪犯教育改造工作遇到了许多新问题,罪犯教育理论迫切需要顺应时代要求而进行创新和完善,需要借助其他学科理论指导来解决问题。人力资本理论对罪犯职业技能培训工作的费用保障问题、效益问题、教学目标及工作策略开拓了新思路,人力资本理论和提高罪犯职业技能的社会化为构建开放式的罪犯职业技能培训模式提供了可能性和合理性。     

国产设备投资抵免所得税的税收筹划

税收筹划在我国尚属新的概念。企业应该进行充分的税收筹划,以使其服务于财务管理的目标———企业价值最大化。近几年来,我国税法对企业进行国产设备投资给予一定的税收优惠,企业应充分利用这种优惠,进行科学的税收筹划,以达到最佳投资效益。     

试论消费主义的意识形态性

消费主义 (consumerism)是指缺乏批评意识地沉溺于消费 ,把物质的占有和消耗当成美好生活和人生目的的价值观念及其在这种价值观指导下的生活方式。消费主义对大众的巨大吸引力来自它的意识形态性质 ,其背后深层原因就是资本增殖的逻辑 ,所以消费主义对大众来说必然是虚假的操纵性的。