对中国(上海)自由贸易试验区金融制度创新的思考

建立中国(上海)自由贸易试验区,是我国在改革开放新形势下,实施更加积极主动对外开放战略的一项重大举措。利用自贸试验区深化金融领域开放创新,要用创新"对冲"创新的风险。无论是银行传统业务、银行支付和清算体系、银行资产负债管理,还是金融机构、金融市场、资本市场和整个金融体系、国际货币制度都在持续进行金融创新,金融创新伴随着金融业发展的始终。试验区的金融创新要有长期的、可持续的创新思想准备。     

中国(上海)自由贸易试验区金融监管法律风险初探

从上海自贸试验区的创设背景看,在总体方案提出的五大任务中,深化金融领域开放创新是具有更大含金量的部分,其直接关系自贸试验区的运行成败。鉴于金融领域改革创新举措有快速传导性,可能突破自贸试验区范围,影响全国金融体系,因此,必须前瞻性地做好金融监管风险部署工作。从法律视角看,自贸试验区金融监管法律风险是当前我国金融业监管法律风险、自贸试验区法律地位引发的监管风险和自贸试验区金融改革创新带来的监管法律风险的叠加。     

自贸试验区打造参与国际经济治理试验田研究

自贸试验区应按照"构建开放型经济新体制"和"十四五"规划的要求,加快对接高标准国际经贸规则,推动部分规则先行先试,加大压力测试,重点在贸易投资、金融开放等方面进行探索,促进政府部门加强统筹协调,形成政策合力,以提升自贸试验区发展的质量和效益.与此同时,还要强化改革开放力度,加强事中事后监管,发挥自贸试验区在国际经济治理试验田方面的作用,形成可复制可推广的经验,更好地服务新发展格局.     

上海自贸试验区金融税制创新探讨

我国现行金融税制存在流转税税负偏高、重复征税、税收歧视和税制建设滞后等方面的问题.上海自贸试验区可以通过借鉴国际金融税制创新的经验,探索有利于自贸试验区发展的金融税制:构建公平、合理、确定的金融税制;打造富有国际竞争力的金融税制,以扭转上海自贸试验区成为国际税收“高地”的不利局面;积极探索“分项不分国”的综合限额抵免法;谨慎对待境外投资所得的税收饶让抵免.     

借鉴国际经验,优化上海自贸试验区的税收政策

"探索与试验区相配套的税收政策"是国务院《中国(上海)自由贸易试验区总体方案》提出的重要任务。上海应立足国际视野,制订上海自贸试验区的相关财税政策:完善适应跨境投资业务发展和离岸业务发展的税收政策,完善支持金融行业发展和金融产品创新的税收政策;完善针对特殊业态和交易形式的税收鼓励政策;通过尝试预先裁定制度来创新税收监管制度等。     

中国(上海)自由贸易试验区金融规则研究

国际金融规则是国际金融关系中一切活动的依据。作为中国深化改革的试验区,中国(上海)自由贸易试验区在制定金融规则时,应打破已有的规则(传统的凯恩斯主义金融规则和主流的新自由主义金融规则)实行现实主义的金融规则,即建立积极主动的金融参与机制、自由开放的金融体制、新型服务性政府、新型经贸关系以及服务于国家整体战略的金融体系。     

建立中国(上海)自由贸易试验区动因及其经济效应分析

上海自贸试验区的建立,不是着眼于一城市、一区域的发展,而是力图通过开放转变政府角色、推动制度创新,突破金融领域的改革难点,从而带来"制度红利",充分运用市场调配资源的高效为我国社会主义建设事业服务。上海要实现建成金融中心、贸易中心的宏伟目标,必须从自贸试验区开始,从根本上摒除要素流动的障碍,协调好与经济腹地,与香港、深圳前海等区域的关系,实现区域经济协同发展。上海自贸试验区的建成,必将进一步推动上海服务业产业集聚,推动上海金融中心、航运中心、贸易中心更上一个能级,辐射长江流域甚至更广阔的地域。     

放大上海自贸试验区金融创新的“苗圃效应”

金融开放是上海自贸试验区的重要内容,市场各方关注度高、金融企业集聚度高、制度创新含金量高.随着金融国际化和管制放松化进程深入推进,“苗圃效应”逐渐扩大,其作用和地位已经超越服务实体经济的初衷.上海应利用好自贸试验区这些机遇,努力开创国际金融中心建设新局面.     

关于上海自贸试验区人民币跨境业务提速资本账户开放的思考

在推动资本账户开放及资本项下人民币可自由兑换方面,上海自贸试验区人民币跨境投资与结算已全面启动。对自贸试验区人民币跨境业务发展及资金跨境风险方面进行统计分析,发现自贸试验区成立以来,从事跨境业务的机构迅速集聚,跨境业务量迅速发展,但跨境业务提速并未造成资金跨境风险的传递,也未对央行的货币政策造成破坏性冲击。建议抓住机会进一步加速推动自贸试验区人民币跨境业务的发展,并以离岸金融中心建设与发展为抓手,推动资本账户开放,但"管得住"资金跨境流动风险这根弦要常抓不懈。     

我国自由贸易试验区制度创新策略研究 ——以中国(天津)自由贸易试验区为例

设立中国(天津)自由贸易试验区,是党中央、 国务院赋予天津的重大历史使命.作为我国北方第一个自由贸易试验区,天津肩负着服务京津冀协同发展、"一带一路"建设等国家战略的重任,肩负着为国家试验制度、 为区域转型发展谋求出路的重任.只有通过制度创新,在行政管理体制改革、 扩大投资领域开放、 推动贸易转型升级、 深化金融开放创新、 服务京津冀协同发展战略、 加强事中事后监管等方面大胆实践,先行先试,天津才能积累更多参与国际经济合作与竞争的经验,以"开放红利"激发"改革红利",为全国提供可复制可推广的经验.     

Changing College Students’ Financial Knowledge, Attitudes, and Behavior through Seminar Participation

This pilot study examined the influence of Credit Wise Cats, a financial education seminar presented by Students in Free Enterprise, on the attitudes, knowledge, and intentions toward financial responsibility of college students (N = 93). Findings suggest that the seminar effectively increased students’ financial knowledge, increased responsible attitudes toward credit and decreased avoidant attitudes towards credit from pre-test to post-test. At post-test, students reported intending to engage in significantly more effective financial behaviors and fewer risky financial behaviors. Finally, demographic factors (e.g., gender and employment status) predicted students’ financial knowledge, attitudes, and behaviors. These results suggest that a seminar format may be useful in reaching a wider audience of college students and, thus, warrants future longitudinal evaluation.

上海推进区域金融改革的思考

上海在全国区域金融改革中有其特殊的地位,要做到"合而不同,有抓有放":一方面,上海应抓住金融开放和体制创新两个重点,加快国际金融中心建设,为全国其他地区金融改革积累经验;尤其是在体制创新上,要为全国走出一条新路。如上海可以在"负面清单"、"非禁即可"、"自律管理"等金融管理新理念上,加大探索力度争取试点。另一方面,上海应跟踪研究、学习、参考其他地方金融改革试点的成功经验,并适时在上海推广、应用。     

中国金融市场开放创新与上海国际金融中心建设

中国金融市场开放创新与上海国际金融中心协同发展的突破口与重点举措有:全面开展以自由贸易账户为基础的资本账户开放, 推动人民币资本项目可兑换先行先试;积极稳妥推进利率市场化,完善利率定价机制;加快外汇管理体制改革,进一步推进投资贸易便利化;加快金融服务业对外开放,建设面向国际的金融基础设施和市场体系;加快金融业务和产品创新,推动人民币在岸离岸中心联动发展等.     

The Lichtenberg Financial Decision Screening Scale (LFDSS): A new tool for assessing financial decision making and preventing financial exploitation

ABSTRACT

One of the challenges in preventing the financial exploitation of older adults is that neither criminal justice nor noncriminal justice professionals are equipped to detect capacity deficits. Because decision-making capacity is a cornerstone assessment in cases of financial exploitation, effective instruments for measuring this capacity are essential. We introduce a new screening scale for financial decision making that can be administered to older adults. To explore the scale’s implementation and assess construct validity, we conducted a pilot study of 29 older adults seen by APS (Adult Protective Services) workers and 79 seen by other professionals. Case examples are included.     

The financial abuse of mentally incompetent older adults: a canadian study

ABSTRACT This article reports the results of a pilot study on the financial abuse of mentally incompetent seniors. The objectives of the study were to: (1) establish the incidence of suspected financial abuse among the clientele of the Office of Public Trustee, Province of Manitoba, (2) identify the characteristics of mentally incompetent older adults most at risk, and (3) identify indicators of financial abuse. Approximately 20% of the cases opened in a one year period were under suspicion of abuse. Findings were consistent with those of other research projects on elder abuse, in general, showing an over-representation of women over the age of eighty as victims of financial abuse. Unpaid personal care home bills when money should have been available was the most common indicator. In addition to providing a list of indicators of financial abuse that are of potential use to professionals, devising prevention programs, practical implications for service providers are presented.     

TOGETHER – A Couples’ Program to Improve Communication,Coping, and Financial Management Skills: Development and Initial Pilot‐Testing

The accumulated knowledge about the negative impact of financial strain on couple's relationship functioning and the magnitude of the latest economic downturn have brought together the fields of financial counseling and couples’ therapy. This article describes the development of a new interdisciplinary program that aims at helping couples under financial strain improve their financial management, communication, and dyadic coping skills. The article also reports the results from its initial pilot‐testing with data collected from 18 financially distressed couples before and after participation in the program and 3 months later. Results from repeated measures ANOVAs suggest that the program may help reduce both partners’ financial strain and the male negative communication and improve both partners’ financial management skills and strategies to cope together with financial strain, and the male relationship satisfaction. These findings together with the high satisfaction reported by participants regarding the structure and content of the sessions and homework suggest that this program may be a promising approach to help couples experiencing financial strain. Gender differences, clinical implications, and possibilities for further research are also discussed.     

Tension and Conflict Factors in Second Marriages as Causes of Abuse Between Elderly Spouses

ABSTRACT

Data for the present research was derived from a pilot study on elder abuse by family members. The pilot study, conducted between 1996–98, is the first of its kind in Israel. From a population of 270 elders, who were identified by welfare and health professionals as victims of abuse by family members, 12 persons who had remarried after the death of a spouse were selected as subjects for an in-depth qualitative study. The research aimed at examining the reasons for abuse through the reports of the victims, comparing their experience to second marriages where spouse abuse was not detected. The findings showed that the decision to establish joint residence, financial arrangements (money management, wills and bequests), issues of power and control, and memories of the deceased spouse are the primary factors for abuse in these second marriages. These factors create situations of tension and conflict between married partners that lead to neglect in care giving, emotional and mental abuse, verbal and physical violence, and financial exploitation.     

Assembling an economic actor: the agencement of a Hedge Fund

Michel Callon has conceptualised economic actors as made up of socio‐technical agencements: collectives of human beings, technical devices, algorithms, and so on. This article reports a pilot, partially observational study of a hedge fund, a category of actor in financial markets that is of growing importance but that has so far attracted little attention in economic sociology. It draws on that study, and on interviews with other financial market practitioners, to delineate what is involved in viewing such an actor as made up of an agencement, and discusses the merits of doing so.     

自贸试验区境外股权投资和离岸业务税制问题及对策

离岸业务和境外股权投资的蓬勃发展是经济开放度和活跃度的重要体现,有利于提升全球营运控制功能和价值链高端环节竞争力.自贸试验区作为我国对外开放的高地,应大力发展境外股权投资和离岸业务,并以此为抓手带动国际金融中心和贸易中心能级提升.