村委会及集体经济组织关系构建的路径选择

对于村级集体经济组织与村委会的关系,法律一般规定：没有成立集体经济组织的,由村委会代为行使经济管理职能;已成立集体经济组织的,集体经济组织或平衡于村委会或在其之下,还可能为村委会所替代。尽管实践中两者主要以二合为一的形式存在,但由合并走向分离都是两者关系构建中理性的路径选择。为了在赋予村委会必要经济管理职能的同时,又满足农村经济发展的要求,村委会的经济管理职能应宏观化、间接化,完善法律时或可表述为：对集体经济组织执行有关法律法规、决议、章程及其实施财务制度等方面的监督,参与集体经济组织的重大决策,反映村民意见以及提出发展建议。     

完善基层人民代表选举产生机制的若干思考

基层人大代表选举是我国人民代表大会制度的一项重要内容。候选人提名和确定的过程是否民主,直接关系到整个选举的民主实现程度。尽管选举法对提名人、提名方法、确定候选人的方式、程序都作了规定,但在具体提名和确定候选人的过程中存在提名方式的非程序化,“暗箱作业”加“领导旨意”,预定各种比例关系,重“组织提名”轻“非组织提名”,对候选人缺乏程序和资格上的要求等问题。本文针对存在的问题,提出相应对策。     

贯彻落实“三个代表”是高校党委的历史使命

高校在学习江泽民同志“七一”讲话,贯彻落实“三个代表”重要思想的过程中具有特殊地位和重要作用。文章认为,高校党委可以在大力推进知识创新,科技创新,培养创新人才,使高校成为代表先进生产力发展要求的主战场;继承、发展人类优秀文化,使高校成为弘扬社会主义先进文化的前沿阵地;突出思想政治教育,使高校成为培养“四有”新人的摇篮等三个方面起到保证作用。同时又指出,高校党委要认真抓好“三个代表”思想的学习,用“三个代表”思想武装师生头脑,在基层党组织建设和干部队伍建设上下大功夫。     

新仲裁机构受理涉外仲裁案件若干问题的探讨

本文针对仲裁法实施后新组建的仲裁机构可否受理涉外仲裁案件问题上存在的一些分歧 ,论证了新仲裁机构受理涉外仲裁案件的必要性和可能性 ,同时提出问题并找出相应的对策。文章认为 ,新仲裁机构不仅可以而且应该受理涉外仲裁案件。     

论我国村民自治制度的发展与完善

我国的村民自治制度是有中国特色的基层民主制度,其发展和完善的程度已成为衡量我国基层民主建设的重要标志。文章立足于我国村民自治的立法和实践,运用宪法与行政法的相关理论对村民自治的涵义进行阐述,分析了村民自治对我国基层民主建设的积极作用,指出其存在的问题,并提出了完善的具体设想。     

20世纪90年代后期以来城市基层自治制度的变革与反思

20世纪90年代后期以来的“社区建设”运动,为城市基层自治制度的变革提供了契机,在各种区域性社区试验的推动下,城市基层自治制度的制度空间、制度基础和制度结构都相应地发生了变化,其总体趋向是有利于自主社会的发育和居民自治能力的提升。但是,由于这场制度变革的内在推动力来源于国家而非居民自身,因此,现有的制度创新不可避免地在国家所作的制度定位和制度所需的社会基础之间面临张力,其最终绩效取决于我们能否实现制度变革驱动力的转换。     

The role of the audit committee in Thailand: a mature monitoring mechanism or an evolving process?

Following the East Asia financial crisis of 1997 in common with other countries, Thailand mimicked a series of governance measures, including the mandatory formation of audit committees (AC), that were designed in western developed nations with diffuse share ownership, although evidence about the success of these measures in developed nations is mixed. This research contributes to understanding of the role of ACs in a non-English speaking developing country, where share ownership is concentrated, rather than diffuse. It examines the perceptions of audit committee members, investors and analysts about the roles ACs perform and the importance of these roles. To obtain a large number of responses we have used a questionnaire survey method. We adopt Spira’s (Corporate Governance: an International Review 6(1):29–38, 1998) model of evolutionary development of ACs in which they are characterised as developing along a continuum from an ‘infant’ to a ‘mature’ stage of development, although such development need not be linear. The majority of our participants report that ACs perform roles that are in line with international guidelines, but this appears to reflect a passive role in terms of complying with, rather than developing guidance and regulation. Our evidence reveals that the ACs placed greater emphasis on internal control systems, including internal audit and review of audit fees, than on roles associated with external audit and financial statements, indicative of an early stage in the process of evolutionary development.

Ethics in Operations Research and Management Sciences: A never-ending effort to combine rigor and passion

From practice to theory, we introduce a state-of-the-art stream of papers that promotes an inclusive and complementary consideration of both analytical methods and ethical values in Operations Research and Management Sciences (OR/MS). We suggest a perspective according to which the consideration of ethics in OR/MS constitutes an enrichment of our discipline as well as a contribution to a more sustainable future in general.     

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