论我国商人立法

当代中国的商人立法应选择制定《商事通则》,规范基本商事法律关系的立法模式。传统商法及其理论对我国商人立法的借鉴存在局限性,难以解决商人在市场经济中所面临的各种问题。我国的商人立法应以商事权利能力和经营能力为核心要素构造商人概念。我国目前法律中的商人范围亦存在诸多缺陷。实现商人的独立性,保证商人体系的开放性与商人的平等性,乃我国商人立法任务之所在。     

企业集团竞争力评价研究

结合企业集团的特点 ,讨论了企业集团的竞争力评价的指标体系及选择原则 ,介绍了评价指标的合成方法 ,给出了提高企业竞争力的途径 .     

资产要素新定义表述的探析

现代会计理论和实务中,有关会计要素的定义和确认最为重要,其中又属资产的定义和确认为首屈一指.国家财政部新颁布的<企业财务会计报告条例>和<企业会计制度>对各项会计要素进行了重新定义,这一定义及相关内容的出台,并非对传统会计制度的简单改良.它不仅从理论和实践上对会计本身产生重大影响,还极大地促进和带动了相关学科的发展和演进.     

Towards a Cultural Analysis of the Modern Family: Beyond the Revisionist Paradigm in Japanese Family Studies

Under the influence of the "new history of the family" of the past few decades, a revisionist view of the "modern family" has emerged among family theorists in Japan. In spite of the significant merits of this new paradigm, I have argued that the failure of its proponents to address certain theoretical and presuppositional issues has discouraged a cultural analysis of the modern family. In recent years, one of the foremost theorists to attempt to bring cultural analysis fully into sociological discourse has been Jeffrey Alexander. I have drawn extensively on Alexander's discussion of Durkheim's later thought as the key to a cultural program in the field of sociology. In doing so, I have suggested that one effect of the transition to modern society is the sacralization of what Durkheim termed the "domestic order". Furthermore, in considering the mechanism by which the central emotional axis of the family comes to revolve around either the parent–child bond or the conjugal bond, I have postulated the existence of a "sacred" dyad—in the Durkheimian sense—within the family unit.     

以言语行为分类模式重构英文商务信函的分类

以 Leech对言语行为的分类模式为基础 ,对英文商务信函重新分为合作类信函、和谐类信函、竞争类信函和冲突类信函等类。合作类信函突出简洁明了的语言特点 ,和谐类信函突出积极肯定的语言特点 ,竞争类信函突出亲切自然的语言特点 ,冲突类信函突出间接委婉的语言特点 ,这些语言特点的应用都是以突出交际双方的内在利益关系为前提的     

家庭承包租赁制:深化农村土地租税费制度改革的有效途径

分析了现行农村土地租税费制度与农地制度的主要缺陷 ,认为家庭承包租赁制是市场经济条件下深化农地制度与农村土地租税费制度改革的有效途径     

Sources of family violence

This paper suggests a direction for the exploration of the causes of family violence. Explanatory models of family violence were considered in this regard, with the recommendation that a multi-determined model should be considered to ensure the most accurate explanation. We suggest that family violence will be best understood and prevented or alleviated, if a model is used that considers the interaction of structural violence and the personality features of all the family members.     

我国推行住宅抵押贷款证券化问题分析

目前,在我国推行住宅抵押贷款证券化存在着抵押贷款规模过小、房地产开发融资渠道不宽、商业银行积极性不高、信用制度不健全、法律环境不完善等问题。我国还不具备大规模推广住宅抵押贷款证券化的条件。     

宗族与风俗:明代中后期社会变迁的缩影——以浙江余姚江南徐氏为例

明嘉靖万历时浙江绍兴府余姚地区的社会风俗变化很大,并深刻影响到生活方式以及人们的观念。嘉靖时徐天泽将风俗的变化归结为人们的"物欲",在讲求"义"的伦理政治下,"物欲"表现出的"利"对于社会的冲击无疑是巨大的。人们不再安分守己,以满足欲望为追求。余姚江南徐氏在明代由于科举人才辈出,引人注目。地方志从批判的角度记载风俗奢靡,编纂者号召人们移风易俗,反映了地方官的意志以及地方绅士的主张。最值得注意的是,士大夫通过宗族建设来移风易俗,维护社会秩序,造成宗族乡约化,进而组织化。     

辽外戚萧和家族世系表新补

辽宁阜新关山发掘了辽萧和(谐领)家族墓地、出土了萧和夫妻和其孙萧知微、萧知行及曾孙萧德恭、萧德让夫妻合葬墓。有的有《墓志铭》,作者根据《墓志铭》充实了萧和家族世系表,用符号在名上标出官爵,名下注出生死纪年,有夫人者也列出名,此文有助于辽史研究者利用。