论调解制度的法治价值

被誉为"东方经验"的调解制度在中国具有源远流长的历史传统,作为现代法治的有机组成部分,体现着现代法治基本人文价值。本文在调解概念界定及其特征分析的基础上,将调解制度置身现代社会变革的大背景下进行思考,从多角度阐述了调解制度的复兴原因及其价值体现,认为随着社会转型的完成、社会理性的成熟、法律与社会的磨合、社会自治的提高,社会自我消解纠纷机制将逐步形成,其解决纠纷的有效性也将不断提升,社会对调解制度的价值,对其功能的评价与期待,也会慢慢发生转变。     

十六国时期少数民族政权法制的历史影响

十六国时期少数民族所建政权的法律制度多循魏晋,但当时一些有为君主为了适应特殊情势的需要,在取舍中原汉制的基础上,又制定了一些新的法律制度,在行政、刑事、民事、经济、婚姻、司法等制度方面均有所建树,从而使十六国时期的法制在中华法制文明发展史上留下了自己的身影。     

民族法制建设现代化问题探析

民族法制建设现代化是我国法制现代化的重要组成部分。随着我国法制现代化进程的加快,如何推动和促进民族法制建设现代化的发展已成为我国法制建设的一个重要课题。本文在分析民族法制建设现代化的要素结构和主要障碍的基础上,提出了实现民族法制建设现代化的途径与措施。     

格子藏文碑与吐蕃告身制度的几个问题

格子藏文碑是滇西北地区近年来发现的吐蕃时代重要碑刻。分析此碑碑文 ,可以认为吐蕃王朝在滇西北地区及磨些部落中施行了告身制度。碑文记载还证实了吐蕃告身制度确有加赐告身的规定     

中华民族共同体意识培育要凸显社会主义属性

社会主义制度是中华民族共同体意识培育的政治基础和底气。从中华民族共同体意识形成与确立的内在逻辑和演进机制入手方能辨析其本质特征,中华民族整体意识最终确立于抗日战争时期,这一共识形成和确立的基础是广泛的爱国主义。因此,"中华民族"及其议题本身不具有制度规定性,具有价值中立性特征,与主流意识形态相契合方能形成巨大的现实力量。在近代中国对社会主义道路的选择、在建设与改革时期对社会主义制度的坚守持续滋养中华民族整体意识,社会主义制度使中华民族共同体意识获得内在的规定性。在中华民族共同体意识的培育中要凸显社会主义属性,切实把握方向和大局,以确保中华民族共同体意识正确的政治方向。     

会计稳健性与自由现金流的代理成本:基于公司投资行为的考察

会计稳健性要求及时确认损失的发生、延时确认收益的发生.一般认为会计稳健性较高的公司,信息不对称程度低,具有较高的公司治理水平.本文从公司投资行为视角考察会计稳健性对自由现金流代理成本的影响.通过研究发现:非效率投资在我国企业普遍存在;高的会计稳健性具有抑制非效率投资的作用,并在一定程度上降低了自由现金流的代理成本.但要彻底解决非效率投资问题,仍需进一步规范公司的现金持有政策,并完善公司治理结构.本文的研究也为控制自由现金流的代理成本提供了一种可行性的解决方案.     

Quality Management in Multi‐Level Supply Chains with Outsourced Manufacturing

Outsourcing stretches supply chains longer with added contract manufacturers responsible for the manufacturing of parts and final products. Should a firm change its quality management approach as its supply chain becomes longer with outsourced manufacturing? This paper studies a brand owner's optimal choice between two commonly used quality management approaches: an inspection‐based approach and an external failure‐based approach, in two supply chains – a dyadic supply chain and a multi‐level supply chain where the brand owner outsources manufacturing to an independent contract manufacturer. Our study finds that the brand owner's optimal choice between the two quality management approaches could be opposite in the two supply chains. Specifically, we show that if agency costs exist between the contract manufacturer and the brand owner, the brand owner may prefer an inspection‐based approach in the multi‐level supply chain in contrast to preferring an external failure‐based approach in the dyadic supply chain. In particular, inspections can be effective for the brand owner to limit the manufacturer's profit by excluding defective finished products and components, which in turn reduce agency costs in the multi‐level supply chain. Hence, the efficiency of an inspection‐based approach relative to an external failure‐based approach can be higher in the multi‐level supply chain as compared to the dyadic one. Our findings suggest that firms should adjust to changes in supply chain structures and re‐evaluate the efficiencies of different quality management approaches accordingly.     

Competition and Coordination in Two‐Tier Public Service Systems under Government Fiscal Policy

As a result of government budgetary limits and rapid market growth, many public service systems—such as health care—are characterized by extensive customer wait times that have become a serious problem. This problem might be solved by allowing private firms to enter these markets, which would provide customers with a choice between a free (governmental) public service provider (SP) and a fee‐charging (or “toll”) private SP. In such a two‐tier service system, the two SPs are differentiated by service quality and cost efficiency. This study focuses on the competition and coordination issues for two‐tier service systems with customers who are sensitive to both service quality and delay. The free system attempts to maximize its expected total customer utility with limited capacity, whereas the toll system attempts to maximize its profit. Neither goal is aligned with the social welfare goal of the public service. To achieve the social welfare goal, the government plays a crucial role in coordinating the two‐tier service system via the budget, the tradeoff of social members' goals, and tax‐subsidy policies. Using a mixed duopoly game, we establish Nash equilibrium strategies and identify the conditions for the existence of the two‐tier service system. We employ several interesting and counter‐intuitive managerial insights generated by the model to show that the public service can be delivered more efficiently via customer choice and SP competition. In addition, we show that a relatively low tax‐subsidy rate can almost perfectly coordinate the two SPs to achieve most of the maximum possible benefit of the two‐tier service system.     

关于明代西北民族地区土地所有制的结构及其特点

明代西北民族地区土地所有制结构,是以封建领主土地所有制为主体,多种封建土地所有制同时并存和发展的。本文对此进行了全方位深层次的剖析,认为此时的土地所有制结构具有区域性、延续性、复合性、庞杂性等特点。     

论西夏的司法制度

西夏的行政、军事机关,一般都兼有案件审判和督察复核职责。司法诉讼主要为刑事诉讼,即使民事案件,也是用刑事判断。对人犯的逮捕只需长官的指令,而不履行法律手续。法律上只有对逮捕人的督察,防其奸伪、贪纵、暴掠以及无故杀伤人犯,人犯拒捕反抗格杀勿论。