洪仁玕“新政”近代元素的渊源?--从“三十年后说康梁”说起

明清之际,西学渐次东渐。由于中国统治阶层对此漠然处之,因此对于当时之中国影响不大。鸦片战争清帝国战败的事实惊醒了一部分中国人,开始重新审视西学,建议将其作为一种改造中国的手段而加以运用。在西学东渐的过程中,西方传教士厥功至伟,洪仁玕作为一位基督教的虔诚信仰者,对于西学在中国的传播起到了与西方同行相同的作用,并集中体现于其与西学有深刻渊源之著述———《资政新篇》。     

内控有效性、高管代理成本与多重并购绩效

立足于企业转型升级和跨越式发展的战略诉求,并购成为企业实现迅速扩张和优化资源配置的重要工具.本文选取2009-2014年发生并购重组事件的A股上市公司作为研究对象,以并购交易绩效、并购整合绩效和并购可持续增长绩效多重指标为研究侧重点,结合我国特有的产权制度背景,考察内部控制有效性、高管代理成本对多重并购绩效的影响.研究发现,高质量的内部控制能够有效改善多重并购绩效,高管代理成本会抑制并购后主并公司的多重并购绩效;同时,内部控制能减弱代理成本对并购绩效的损害程度,但这一治理作用在国有企业与非国有企业中表现各异.研究结论为我国进一步加强包括内部控制和公司治理机制在内的制度建设提供决策依据.     

股权结构、产权性质与高管薪酬粘性——基于我国A股上市公司的实证研究

近年来,我国上市公司高管薪酬尤其是国有企业高管薪酬成为政府监管的重点和社会舆论关注的焦点问题.文章以2010-2014年我国沪深两市A股上市公司为研究对象,实证检验了上市公司高管薪酬粘性的存在性;同时,重点考察了股权结构、产权性质对上市公司高管薪酬粘性的影响程度.实证结果显示:我国上市公司高管薪酬具有显著的粘性特征;在股权结构的影响方面,第一大股东持股比例越高,股权制衡度越低,高管薪酬粘性相应越高,当控股股东与中小股东之间产生利益冲突时,上市公司高管作为控股股东利益的代表,通常忽视上市公司高管薪酬与企业业绩的不对称性,因此薪酬粘性成为控股股东对高管的奖励;在产权性质的影响方面,国有企业高管薪酬粘性显著大于非国有企业.研究结论对于提高我国上市公司的治理效率、降低代理成本、优化激励机制设计具有一定的启示.     

审计师声誉作用机制研究--从审计需求的视角出发

审计师声誉是社会公众和利益相关者对于审计师的整体认知与评价,是审计服务质量的重要度量指标。从审计需求的两个基本理论--审计需求的代理理论和信息理论出发,分析审计师声誉的影响机理和作用路径。发现,审计需求会导致市场对审计师声誉的关注,高声誉的审计师可以限制机会主义行为,降低财务报告舞弊风险。进一步的分析表明：事务所的做大做强策略可以提升审计师声誉,而审计师声誉的提升不仅对完善审计市场的良好运行有决定性作用,还对整个资本市场的发展有显著的影响。     

行政判例视野中的行政法原则研究——以梁宝福案、赖恒安案为例评释

行政法原则在行政执法实践和司法审判实践中具有重要意义,而行政判例中则蕴含着丰富的行政法原则.以梁宝富案关于合法性审查和保护诉权及赖恒安案关于成熟原则的行政判例为例来看,通过行政判例来运用、发展、创制行政法原则,对于推进我国行政法治有着极其重要的意义.     

试论我国行政事业单位人力资源管理的现状及对策

行政事业单位的管理水平对整个国民经济的发展有着重要的作用。目前我国人力资源管理还存在种种缺陷,为改变现状,从宏观上应改革现有的行政事业单位管理体制;从微观上对基层工作人员引入竞争机制,对中上层干部,实行终身雇佣制,同时应建立公平的干部选拔机制和合理的分配体制。     

Agency of internal transnationalism in social memory

The article examines the limitations of methodological nationalism in the studies of social memory through a case study of memory of Stalinist repression in Belarus. It analyses how various social agencies – national and local activists, religious organisations, and international foundations – use the memory of repression for constructing post‐Soviet Belarusian identity by embedding their national representations in larger transnational frameworks. Drawing on the concept of ‘internal globalisation’, this article develops the idea of ‘internal transnationalism’ that suggests the importance of wider transnational configurations for the definition of nation. Internalized transnationalism does not make a national memory concept less nation‐centred, but it affects the choice of its cultural, political and civilizational framing. In contrast to methodological cosmopolitanism that implies rediscovering of the national as an internalized global, methodological transnationalism emphasizes the multiplicity of co‐existing transnational networks that can be invoked by social actors in their national mnemonic agenda. Using the case of the Kurapaty memorial site the article analyses how multiple framings of memory representations – the Belarusian national memory, liberal anti‐communist memory, contesting memories, such as Polish, Baltic and Jewish – compete and juxtapose in the space of social memory of political repression.     

Risk Regulation in High-Conflict Parenting

That “there is no gathering of roses without risking the thorns” might be the simplest way to think of the paradox of relationship. Risk regulation as psychological mechanism minimizes rejection (thorns) and maximizes assurance (roses). In the article, the social psychology of risk regulation is set in the context of divorce and high-conflict parenting. Risk regulation provides not only guidance for treatment, but also a conceptual framework for professional opinion in forensic evaluation and legal consideration.     

Three notes on a political economy of youth

The paper seeks to makes a contribution to a recent debate in the Journal about what a political economy of youth might look like. The paper will take up aspects of Sukarieh and Tannock’s [2016. ‘On the political economy of youth: a comment.’ Journal of Youth Studies 19 (9): 1281–1289] response to the initial contributions by Côté [2014. ‘Towards a New Political Economy of Youth.’ Journal of Youth Studies 17 (4): 527–543, 2016. ‘A New Political Economy of Youth Reprised: Rejoinder to France and Threadgold.’ Journal of Youth Studies.] And France and Threadgold [2015. ‘Youth and Political Economy: Towards a Bourdieusian Approach.’ Journal of Youth Studies], and will take the form of three ‘notes’: Capitalism: From the first industrial revolution to the third industrial revolution; Youth as an artefact of governmentalised expertise; The agency/structure problem in youth studies: Foucault’s dispositif and post-human exceptionalism.

These notes will suggest that twenty-first century capitalism is globalising, is largely neo-Liberal, and is being reconfigured in profound ways by the Anthropocene, bio-genetics, Artificial Intelligence (AI), and the Internet of Things (IoT). A political economy of twenty-first century capitalism, let alone a political economy of young people, must be able to account for a capitalism that in many ways looks like the capitalism of the First and Second Industrial Revolutions, but which is at the same time profoundly different as it enters what has often been described as the Third Industrial Revolution. It is these profound emergences that pose the greatest challenges for engaging with a political economy of youth.