企业治理结构变迁与会计规则制定权演变

会计规则制定权是企业剩余索取权的重要组成部分,企业治理结构发生变迁,剩余索取权将发生变化,会计规则制定权的契约安排也必然随之发生相应改变。不同企业治理结构下,会计规则制定权的契约安排具有不同模式。中国特殊的企业产权制度安排决定了中国企业会计规则制定权的契约安排具有自己独特的路径与变迁规律。     

a-Si:H MNS场效应管的研制

本文从积累型工作模式和反型工作模式出发,设计并制造出三种不同结构的 a-Si:H MNSFET。测试了它们的转移特性,并对其特性的异同点进行了解释。结果表明,工作在积累模式的漏源电流比反型模式大近一个数量级,其开关比分别为10~4和10~5,阈电压分别为6V 和9V,器件的沟道宽长分别为200μm 和80μm。     

草原生态补奖对贫困农牧户收入的影响

基于实地调研获取的农牧交错区355份农牧户微观数据,运用最小二乘与分位数回归模型分析补奖收入对贫困农牧户收入及其稳定性的影响,以检验草原生态保护补助奖励政策助力农牧交错区脱贫攻坚的有效性。研究得出:(1)补奖收入对促进贫困农牧户增收,尤其是对促进贫困农牧户中的中等收入水平群体增收效果显著,表明草原生态补奖能够缓解贫困农牧户的贫困程度,具有显著的益贫效应;(2)补奖收入能够显著促进贫困农牧户牧业收入的增加,但对农业与非农牧业收入影响并不显著,表明草原生态补奖的益贫效应主要通过促进贫困农牧户牧业收入的增加来实现;(3)补奖收入能够显著促进贫困农牧户收入稳定性的提高,表明草原生态补奖能够抑制贫困农牧户返贫。基于此,农牧交错区在推行草原生态补奖的同时,应通过“草原生态补偿+牧业产业发展”的生态扶贫模式,合理地利用和发挥当地的牧业资源禀赋优势,从而更好地发挥草原生态补奖缓解贫困、抑制返贫、助力脱贫攻坚的作用。     

新形势下群众史观的方法论价值

新形势下,面对中国特色社会主义建设提出的新课题、新任务,需要研究群众史观的方法论价值。历史观、价值观与方法论在实践基础上是内在统一的。对于群众史观方法论价值的研究有利于推动社会进步,更是全面建成小康社会实践活动的迫切要求。     

论校外兼职大学生法律身份

在校大学生因其学生身份而被《劳动法》拒之门外,其劳动者身份未能得到相关法律规范的认同。但随着市场经济的发展,越来越多的大学生走向市场,学习之余,校外兼职已成为其生活常态。大学生兼职市场发展起来了,但相关的法律规范仍未能跟进,大学生校外兼职过程中所面对的种种权益被侵犯的问题倒逼其法律身份确认的实现。     

Criminal Sanctions against Non-state Functionaries Who Accept Bribes and Abuse Public Power

为了惩处非公职人员利用公共权力受贿的行为, 中国刑法反腐败体系先后经历了 以共同犯罪模式处罚到以单独犯罪模式处罚, 以及由司法解释探索处罚规则到由刑法 典直接规定罪刑规范的转变。司法解释格外关注对与公职人员有共同利益关系的非公 职人员的处罚, 利用影响力受贿罪是为解决司法解释产生的刑法真空而设, 但是又出 现了新的法律障碍。利用影响力受贿罪主体的一般化应是今后的完善方向。

关键词: 非公职人员 特定关系人 关系密切人 补漏规则

In order to penalize the acceptance of bribes by non-state functionaries who abuse public power, the anti-corruption system of China’s criminal law has undergone successive transformations: from punishing non-state functionaries who accept bribes in accordance with the joint crime model to punishing them in accordance with the model for a single crime, and from seeking the rules of punishment in judicial interpretations to having the criminal code directly prescribe the criteria for determining a charge. Judicial interpretations have been particularly concerned with the punishment of non-state functionaries who have a relationship of common interests with a state functionary. The crime of accepting bribes given in return for trading in influence was established to solve the problem of the judicial vacuum created by judicial interpretations, but new legal obstacles have emerged. To generalize the class of offenders who accept bribes in return for using their influence is the route future improvement should take.     

Are You the One? China's TV Dating Shows and the Sheng Nü's Predicament

This study looks into TV dating shows in post-millennial China. These widespread shows, exemplified by Fei Cheng Wu Rao (translated, by both local and global media, as If You Are the One), open up an ongoing social forum, which, to varying extents, enables self-articulations and renegotiations of class and gender identities and gives voice to selected female participants of the media. Through the lens of critical discourse analysis, the paper focuses on analyzing the stage arrangements and hidden rules of Fei Cheng Wu Rao, female participants' self-introductions, both male and female participants' depictions of their “ideal” spouse, and the remarks of the host and the two expert commentators. The study argues that these dating shows play upon the predicament of Chinese single women, especially those labeled as “sheng nü” (“leftover women”), who strive for upward social mobility, yet are constrained within the new gender mandate of a market economy. Stigmatizing single womanhood, the dating shows also grant a glimpse of the varied ways the media and women participants play a complicit role in reducing women's potential to resist new forms of male privilege in post-socialist China.     

吸纳海外高层次人才参与政府事务问题探析

综合素质高、海外联系广、创新创业能力强,是海外高层次人才的突出特点。吸纳海外高层次人才参与政府事务,对于推进政府职能转变、提高政府工作效率、提升公务员整体素质水平,将会发挥不可估量的作用。我国海外高层次人才参与政府事务管理存在严重的制度障碍。有效打通从体制外向体制内的流动通道以及区别对待政务官与事务官,是吸纳海外高层次人才从政的关键所在。     

西北地区易地移民搬迁扶贫——既有成效、现实难点与路径选择

易地移民搬迁作为我国精准扶贫战略的“五个一批”工程之一,近年来取得了巨大成绩,基本实现了“搬得出、稳得住、能致富”的目标,为2020年全面建成小康社会打下了坚实基础。但西北地区复杂的地理环境和庞大的贫困人口使易地移民搬迁的精准扶贫之路漫长而曲折,数量大而任务艰巨。通过总结西北地区近年来易地移民搬迁取得的成效,再从精准识别、区位环境、扶志扶智、资金整合使用、扶贫机制创新等不同角度分析了易地移民搬迁精准扶贫中存在的难点,提出提高贫困人口识别精准度、创新产业扶贫模式、优化项目供给等相应路径选择及建议。