国有投资公司治理结构的特点研究

国有投资公司的治理结构,不仅仅包括法人治理结构,而且还包括所有者治理结构等内容;国有投资公司虽然与其他国有企业相比有其特殊性,但它又有着其他国有公司企业相同的改革任务;国有投资公司是国有资产管理体制改革中的产物,它的形成在很大程度上是为了解决国有资产管理体制中的问题,同具有不同于其他企业的某种改革性功能.国有产权的委托代理制应该建立在市场经济基础上,不要用党组织的组织法及政府的行政方法构建国有产权委托代理制.     

浙江省不同组织类型私营企业发展的比较研究

近几年来,浙江私营经济出现了从初级的传统市场经济向高级的现代市场经济演变的生动画面,企业制度的发展呈现出从个体作坊、家庭工商业逐步向现代公司制企业发展的鲜明特点;企业的产权结构从比较封闭单一逐步走向开放和多元化;企业领导层构成逐步社会化、职业化;家庭成员居多的现象逐步减少,管理人员与技术人员开始较多地参与企业高层决策;企业开始注重建立自己的销售网络,建立独立或合作的研究开发机构。     

治安防控体系软件系统论要

治安防控体系包括人力要素、物质要素、意识要素、组织要素、信息要素、规范要素、技术要素、战术要素、管理要素等九个基本要素。其中 ,意识、组织、技术、战术、管理要素属于软件要素 ,构成软件系统。治安防控体系软件系统就内容而言 ,具有广泛性、多元性、层次性的特点 ;就表现形式而言 ,具有多样性、交叉性特点 ;就作用方式而言 ,具有复合性、整体性特点。当前应从以下几方面优化防控体系软件系统 :一是强化对防控体系属于政府行为的认识 ;二是加强对其目标、过程、手段、方法的认识 ;三是激发公众参与热情 ;四是加强软环境建设 ;五是完善其运行机制。     

唐宋时期政府商业政策的变化

唐宋处于中国封建文明史的转型时期,包括封建经济在内的社会生活的各个方面都发生了前所未有的深刻变化.与繁荣兴旺的商品经济相适应,唐宋政府的商业政策亦随之进行了调整.概而言之,主要是由专卖榷利制度向注重征商转变,商税逐渐制度化、规范化,扶商政策出现并付诸实施.     

An overview: A new era of tax enforcement – from “big stick” to responsive regulation

Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance.     

New Thinking in Financial Market Regulation: Dismantling the “Split Share Structure” of Chinese Listed Companies

China’s distinctive set of stock market institutions was introduced in 1990. Among the characteristics of China’s stock markets was a strict separation between different categories of investors. Listed companies issued different categories of shares to state shareholders, domestic corporate investors, domestic individual investors, and foreign investors. By 2005, the barriers segmenting China’s stock market had been significantly relaxed. Domestic investors were allowed to purchase shares previously reserved for foreign investors, and approved foreign investors were allowed to purchase shares previously earmarked for domestic individuals. Nevertheless, a crucial barrier remained. An ongoing debate among Chinese academics, investors, and policy makers focused on how to resolve the “split share structure” (guquan fen zhi) in which a minority of shares were tradable while the majority of shares (namely those reserved for domestic corporate and state shareholders) were excluded from the market. The split share structure was blamed for distorting prices and inhibiting development of the stock market. This paper analyzes the policy adopted to address the split share structure. To what extent does this policy change reflect new thinking on the part of China’s market regulators? This paper argues that analysis of policy making in China’s capital markets can help to distinguish between two competing assessments of China’s political economy. One account sees China pursuing a gradualist strategy, slowly but steadily expanding the role of markets. Another account sees China trapped in a semi-marketized and increasingly corrupt development pattern. The implementation of the split share structure reform program provides evidence to support the gradualist account of incremental, but persistent, reform. Mary Comerford Cooper is an assistant professor in political science at the Ohio State University. Her recent research focuses on the politics of financial markets in China and Taiwan. Earlier versions of this paper were presented at the Comparative Politics Research Workshop/ Globalization, Institutions and Economic Security Workshop at Ohio State University in May 2007, and at the annual meeting of the Association for Chinese Political Studies in July 2007. I benefited greatly from the constructive and insightful comments of Bj?rn Alpermann, Melanie Barr, Jean-Marc Blanchard, Sarah Brooks, Joseph Fewsmith, Sujian Guo, Dane Imerman, Ryan Kennedy, Marcus Kurtz, Xiaoyu Pu, James Reilly, Alex Thompson, Daniel Verdier, Jianwei Wang, Alan Wiseman, Bin Yu, and an anonymous reviewer. I am also grateful for Lan Hu’s exceptional research assistance. All remaining flaws are purely my own.     

偏正结构复合名词语素异序现象分析

目前现代汉语学界认为偏正式复合名词的语素序既有前偏后正式,又有前正后偏式,而后一类因其词法结构与现代汉语句法结构不一致而备受关注.由于单凭语义关系判断结构关系欠妥等原因,同时受到规则简明性的制约,偏正结构复合名词语素序均宜看作前偏后正.     

专利侵权不停止的司法可能及其实现

按照传统民法程式化处置模式,停止侵害是侵权案件必然的司法后果.但如果将这一模式直接引至专利侵权纠纷的司法过程,则可能发现其中的非必然性.基于科学技术的公共性特质,法院更有可能倾向于在司法过程中促成专利交易,即专利侵权不停止.传统模式的突破,无论从理论解释还是专利实践上均能获致支持.以优化技术资源的市场配置为立场,可以获得“容忍限度论”及“责任规则说”的诠释；无论在国外还是国内,专利侵权不停止业已成为一种现实的司法裁断,而这一过程的实现则仰赖于专利权自身的横向权利结构和对技术目标的诠释.     

在德国并购企业的融资相关法律问题——以三一重工并购德国普茨迈斯特有限责任公司为例

中国企业在德国并购涉及诸多层面:法律问题、企业经营问题、合理避税和融资财务问题。上述问题互相交融,互相制约,其中选择何种融资渠道和方式、如何在德国法律框架下构建合理交易结构是核心。本文以三一重工收购德国普茨迈斯特有限责任公司为例,试图还原并购细节,结合相关法律规定和融资技巧,探讨在德并购企业面临的法律风险及其规避之道。     

代表理论与代表组成结构问题分析

代表理论的核心问题是在代表和选民之间建立一种制度约束和激励机制,保证民主选举的真正有效与民主政治的正常运行。本文认为"代表组成结构"充分体现了民主选举的优越性,将之作为选举前分配名额比例和选举中提出确定候选人名单的依据,并没有一种坚实的代表理论作为支撑。实践证明,千方百计落实事先设计的代表结构比例,反而会牺牲民主选举的真实性。应该以代表理论反思我国选举制度运行过程中出现的弊端,改进与完善人大代表的选举,使得我国人民代表大会制度有一个健康的发展。