政治学视野中的教育公平

教育公平是现代大多数国家追求的社会价值之一.作为一种社会现象,教育公平问题的影响因素是多元化的,但其中,政治是不容忽视的极其重要的因素.文章分析了政治对教育公平的影响和教育公平的政治价值,并指出从制度上保障教育公平是政府义不容辞的责任.     

刑事和解的契约法视角解读

刑事和解制度作为近年来刑事纠纷解决的趋势,已引起了学者的关注。就刑事和解的源流进行了初步的考证,并就有关这一制度的理论基础及其契约化问题进行了讨论。     

为什么股权融资?——与借贷比较

为什么市场上会存在入股与借贷两类金融合约?权利差异、政策环境、财务风险、信息不对称、代理成本、资产专用性、风险偏好、风险分担等理论都无法充分地给予解释。预测合作收益所需要的信息费用,是导致股权融资安排的关键。当预测合作收益的信息费用越高,债权安排被股权安排替代的可能性就越大。相关的制度安排如控制权优先向股东分配、债权人享有破产优先受偿权等也可以由此得到解释。     

股权激励、盈余操纵与国有股减持

该文基于一个代理模型从理论上分析盈余操纵和国有股减持对股权激励合约的影响。股权激励具有双重效应,既激励管理层努力工作以增加股东价值,也诱使其操纵盈余而耗费公司资源,最优股权激励计划需要降低激励强度以权衡此两种效应。在部分投资者低估盈余操纵程度的情况下,国有股减持会促使控股股东加大股权激励强度,盈余操纵程度相应上升。研究结果揭示,过高的股权激励不仅会带来内部人侵占国有资产、大股东损害中小股东的利益的后果,而且可能使抑制盈余操纵活动的市场监管措施失效,这为近期国资委和财政部联合发布国有控股上市公司的股权激励试行办法提供了理论解释。     

对所有者权益变动表的分析

所有者权益变动表是新会计准则所规范之财务报表体系的一大亮点。文章主要探讨所有者变动表所能提供的信息,所有者权益变动表的性质以及我国选择所有者权益变动表的原因。     

Equity, efficiency and inequality traps: A research agenda

This paper discusses a research agenda that arises from unanswered questions and unresolved issues considered in the World Bank’s World Development Report 2006: Equity and Development. After formalizing the key concepts of equity; equality of opportunity; and efficiency, and proposing a definition for an equitable development policy, the paper discusses the concept of inequality traps, around which the research agenda is structured. Four broad groups of research questions are highlighted: those revolving around the measurement of inequality of opportunity and the diagnostics for the existence of an inequality trap; those dealing with the causes of inequality traps; the quantification of their efficiency costs; and those related to how institutions (including governments) evolve to overcome inequality traps. Bourguignon and Ferreira are in the Development Economics Vice-Presidency, The World Bank. Michael Walton is at the John F. Kennedy School of Government, Harvard University. Together, they led the team that produced the World Bank’s World Development Report 2006: Equity and Development.     

Question worth 20 million lives: Why federal housing assistance has not had its Obamacare

The equitable character of a policy determines its progressiveness, yet some domestic policies are more equitable than others. The question of how and why this is the case is addressed by studying federal housing and health policies in the United States, a critical case known for its rampant inequalities in both sectors. Although social equity is a fundamental aspect of welfare provision, explaining differences in coverage and government support among policy areas remains a weakness in the literature. This comparative historical analysis shows that both housing assistance and health care suffered from inequities almost as early as their inception. But a progressive reform took shape with the Affordable Care Act (ACA) and extended coverage to 20 million people formerly uninsured. This essay tackles an unsolved puzzle: Why has such grand policy reform never taken place in housing where more than 20 million people are eligible for assistance but do not receive help? We found that it is largely explained by housing assistance distinctiveness with regard to its weak constituency, racial connotation and low public concern. We conclude with the analytical payoffs of studying social equity, both for political scientists and observers of social affairs.     

略论"情判"的价值取向

"情判"作为中国传统诉讼中颇具特色的审判模式,是指司法官在认定案件事实的基础上,根据情或情理作出判决.它与中国传统法律文化相适应,具有鲜明的价值取向."情判"以和谐为总体价值取向,无讼和追求实体公正则是和谐在情判领域的具体价值取向.在这些取向的指引下,司法官判案时力图做到法顺人情,情法相合.     

试论最高人民法院司法解释的衡平价值

最高法的司法解释作为一种规则渊源,能克服立法推动主义导致的立法粗疏及其在司法上的不敷衍用;应从体制上明确最高人民法院的规则制定权限,赋予其适度的"空隙立法"的职能,从而有效发挥司法解释在处理具体案件中的衡平价值。     

生存权保障、会计控制与环境监管

政府将保障广义利益相关者的生存权作为对企业进行环境监管的目标已被越来越多的研究者所接受，但通过怎样的机制实现这个监管目标一直是研究的难点。由于会计控制具有基础性与切实性的优势，因此，会计控制是实现生存权保障的最优机制之一。对企业环境破坏行为的会计控制机制设计是从微观与宏观两个方面进行构建，通过对生态权益的量化，使之成为企业进行主动环境控制的着力点。另外，会计控制机制还设计了用于政府评价的以生态权益为核心的环境评价体系，使之与企业评价指标对应，共同促进企业的环境控制行为。