分析与研究当今司法领域中的精神损害赔偿

针对当今精神损害赔偿的司法保护较多的现象,文章分析并提出建议:建设精神损害赔偿应逐步修改并完善,以适应发展的社会.     

浅议企业内部控制的建设

对企业内部控制的涵义、构成进行了阐述;并分析了内部控制与企业其他管理的关系;结合我国国情说明了构建内部控制制度应注意的问题;最后提出内部控制执行的审查问题。     

我国违宪审查制度管见

违宪审查制度是指由宪法授权或者宪法惯例认可的机关以一定的方式进行合宪性审查,消除违宪事件,追究违宪责任,从而保障宪法实施的一种制度。随着我国民主与法治的进程不断加快,我国违宪审查制度亟待完善。研究发现,我国违宪审查制度的特点和审查主体及方式决定了其自身有一定的缺陷。因此,我们必须重新阐释有关的宪法理论,建立专门的违宪审查机构,并完善有关的法律制度。     

我国侦查权司法控制论之反思

我国侦查权的行使存在诸多问题,学界提出的解决之道是借鉴西方的司法控制机制.用司法权制约侦查权.但我国缺乏司法控制机制的条件,所以笔者主张在现有基础上,充分运用本土资源.走改良渐进之路.     

Tax Evasion: Models with Self-Audit

Different from traditional tax audit, supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper mainly studies a taxpayer＇s optimal policy of tax evasion under supervision with self-audit and its related properties, in order to deduce some effective suggestions and theoretical bases to restrain tax evasion. Assuming that only a certain proportion of evaded tax can be discovered when the audit is executed, the authors first formulate a static model with self-audit. This model is divided into two stages. At the first stage, taxpayers declare their taxes, then the tax authority chooses audit objects, based on a known probability, and announces the result; if the taxpayer is chosen, he will enter the second stage, during which he has a chance to pay the evaded tax and the corresponding late fees and then is audited by the tax authority. The authors show the existence and uniqueness of the optimal amount of tax evasion at the first stage and the optimal proportion to self-expose at the second stage. The authors also discuss the related properties of the interior solution, and do elasticity analyses on some parameters. Besides, the authors extend the static model into the corresponding two-period model, and study the existence and uniqueness of the solution of the extended model. Finally, under the assumption that tax evasion can only be discovered with a certain probability when the audit is executed, the authors formulate another static model with self-audit and investigate its properties.     

刑事司法中的不同心理取向——浅析执法者与被执法者

本文针对当前刑事司法实践中存在的执法者与被执法者不同的心理取向和表现形式,溯源于法制史,探因于社会心理,着重从实践操作角度分析了成因,并提出了协调两种心理取向的几种途径。     

司法为民的悖论分析

司法是为了维护法律尊严,维护公平正义.随着立党为公、执政为民的执政理念的提出."为民"这一政治概念与"司法"这一法律概念也被结合在一起.从法哲学的视角,在界定"为民"和"司法,,特点的基础上,分析了司法与为民之间的几个悖论.     

恢复性司法对刑事诉讼程序的影响

恢复性司法以犯罪者承认犯罪为前提,强调自愿性、参与主体多元化和程序多样性,将司法作为最后解决手段,结果体现多元化价值。其对我国刑事诉讼程序的影响主要体现在三个方面:一是促进了和谐价值观引入刑事诉讼程序;二是促进刑事案件处理机制多元化的形成;三是在刑事执行方式中推广和扩大适用非监禁刑。     

竞争法中一般条款的司法实现

竞争法中一般条款的存在具有弥补法律“不完备”、衡平社会利益等功能,但司法实践中一般条款的司法适用及其法的价值的实现存在诸多不确定因素。消除这些不确定因素,寻找其在司法实现上的途径,必须解决司法中对法官的赋权与对法官自由裁量权限制的平衡问题。     

民事诉讼基本原则探析

在对民事诉讼基本原则的概念及其功能进行分析的基础上,探讨了我国民事诉讼法基本原则的立法弊端、基本原则的确立标准,重点论述了民事诉讼基本原则的主要内容.