高校“不同类型审计对象”经济责任审计评价研究

本文从高校经济责任审计对象出发,对审计对象进行有针对性的分类,探索不同类型审计对象的评价内容侧重点,提出审计实务中,在经济责任制缺失或不明晰的情况下,科学、合理、客观地进行审计评价的方法与思路。

法理学视角下刑事责任的再思考

“刑事责任”一直是刑法理论中的重要概念。但是,其概念本身却又广受争议。从法理学上认识,所谓“刑事责任”,是指犯罪人因实施刑法禁止的行为而应当承担的国家司法机关依照刑事法律对其犯罪行为及其本人所作的否定性评价和谴责。以此作为前提,刑事责任是犯罪的法律后果,是刑罚的内在原因。

Capital Structure of Start-ups： Evidence on Non-accounting Characteristics

Research is scarce on non-financial characteristics, including owner characteristics and their influences on capital structure in the establishment phase. The objective of this study is to examine the factors affecting firms＇ availability of external finance, utilizing a sample of Finnish start-up micro firms. The overall purpose is not to produce a comprehensive model for capital structure, but to illustrate the importance of non-accounting characteristics in explaining the attractiveness of the new venture from the lender＇s point of view. The results show that a founder who has prior work experience from the same sector and has little or no personal financial property seems to have higher leverage. After splitting the data into survived and failed firms, lenders viewed work experience positively only in the sample of failed firms. In addition, limited liability companies, firms located in bigger cities, and firms with good demand evaluated by the lender have a lower level of leverage.

经济法责任的独立性分析

经济法是以公法为主、公私兼顾的第三领域,与其他法律责任相比,经济法责任具有社会公共利益性、控权性、非均衡性、惩罚性等四大责任特性,而经济法责任的主体结构及损害事实的特殊性又突破了传统的法律责任构成要件。经济法责任形式虽与其他法域的责任形式具有一定相似性,但责任形式是内在特性的反映,经济法责任的独立性是由经济法责任的内在特性及构成要件决定。在众多责任形式中,惩罚性赔偿与经济法责任具有更好的契合性。