“隔空猥亵”未成年人刑法规制的不足与完善

Digital Transformation,,Information Transparency and Cost of Equity Capital

“隔空猥亵”行为隐蔽且持续,具有严重的社会危害性,侵害未成年人的身心健康,且示范效应明显,容易引起群体效仿。目前,对于“隔空猥亵”行为的规制,学界在其侵害法益、出罪事由以及是否需要规定为具体罪名等方面存在争议。事实上,“隔空猥亵”行为已经类型化,可增添网络实名认证来锁定隔空犯罪主体,并对不同行为进行分类以准确确定罪行,配置刑罚。针对现行刑法不能完全规制的元宇宙“性侵”行为,刑法需要增设“网络性侵罪”,规制包括“隔空猥亵”在内的利用网络和现代科技进行的违法行为。

This paper empirically analyzes the impact of digital transformation on the cost of equity capital for Chinese listed companies based on data from 2009 to 2021.It is found that digital transformation can significantly reduce the cost of equity capital.Further analysis shows that information transparency plays a partial mediating role between digital transformation and the cost of equity capital.Studies of mechanism of digital transformation and the cost of equity capital can provide a reference for corporate governance and rational resource allocation.