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WTO与国际经济法

WTO与国际经济法

作者:孙法柏 主编

出版社:对外经济贸易大学出版社

出版时间:2008-11-01

ISBN:9787811342659

定价:¥27.00

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内容简介
  在传统的公司治理中,关注的主要问题是分散所有权结构下内部经理人与外部股东之间的代理问题(第一类代理问题)。而近年来的学术研究结果表明,企业中普遍存在控制性股东。控制性股东的存在,能在一定程度上缓解所有权分散情形下内部经理人与外部股东之间的代理问题,但由于控制性股东与小股东之间的利益目标不一致,控制性股东利用其掌握的实际控制权,可能以小股东利益为代价来获取控制权私有收益,导致了控制性股东与小股东之间的代理问题(第二类代理问题)。大量研究表明,世界上大多数上市公司都存在终极控制性股东,终极控制性股东控制作为公司内部治理机制的基本特征,不仅决定了公司剩余索取权和剩余控制权的分配格局,而且深刻地影响着公司的财务决策行为。而金字塔股权结构,是终极控制性股东用来强化上市公司控制权的一种常用方式。在金字塔股权结构下,终极控制人的现金流权与控制权发生了分离,为控制性股东通过各种财务决策侵占上市公司和中小股东利益、攫取控制权私有收益提供了便利和可能,从而加剧了终极控制性股东与小股东之间的代理冲突。我国民营上市公司终极控制性股东普遍采用金字塔股权结构来分离现金流权与控制权,但以前对控制权与公司财务决策的研究很少涉及终极控制人。基于终极控制性股东视角来研究我国民营上市公司控制权对公司财务决策的影响,是本书的主导思想,也是本书的主要研究特色。本书将控制权的研究视角从表层控制权拓展到终极控制权,并在对我国民营上市公司终极控制权现状进行分析的基础上,从控制权的股东层面、董事会层面和经营层面出发,选择了现金流权与控制权的分离程度、是否指定管理者、是否通过集团控制以及是否通过创始家族控制等作为终极控制权的分析维度,运用规范和实证研究相结合的方法,以我国民营金字塔股权结构上市公司作为研究样本,具体研究了如下几个问题:民营上市公司终极控制权对筹资决策的影响;民营上市公司终极控制权对投资决策的影响以及民营上市公司终极控制权对股利决策的影响。本书通过民营上市公司终极控制权对负债筹资、过度投资以及现金股利分配等主要财务决策的影响研究,分析了民营金字塔股权结构上市公司终极控制权安排对财务决策的影响模式,为我国民营上市公司财务决策效率的提升提供了终极控制权方面的新视角和新思路,并从终极控制权对财务决策的影响角度为控制性股东和中小股东之间的代理问题提供了新的证据。
作者简介
  孙法柏,男,1970年生,汉族,山东新泰人,副教授,文法学院副院长,吉林大学博士研究生,法学硕士,教育学硕士,硕士研究生导师,环境与资源保护法学硕士点学术带头人。社会兼职主要有中国环境资源法学研究会理事,山东省国际经济法学研究会常务理事,山东省环境资源法学研究会常务理事等。研究方向主要从事国际经济法、国际环境法和环境资源法学科的教学与研究,学术特色为研究国际经济与国际环境的交叉问题。近五年,在《国际法研究》、《中国环境法治》、《云南法学》、《法治论丛》等刊物公开发表法学专业学术论文30余篇,出版著作4部,获科研/教学奖励10余项,目前在研山东省社科规划等课题2项,已完成山东省教育厅等课题5项。
目录
Chapter One International Sale of Goods
1 Introduction
1.1 UN Convention on Contracts for the International Sale of Goods (CISG)
1.2 International Commercial Customs
2 INCOTERMS
2.1 Purpose and Scope of Incoterms
2.2 Incoterms 2000
3 CISG
3.1 Introduction
3.2 Scope of the Convention
3.3 Contract Formation
3.4 Substantive Rights and Obligations of Buyer and Seller under CISG
3.5 Remedies
3.6 Delivery Obligations and Risk of Loss
3.7 Passage of Title I
4 Making the Most of Studying
4.1 [ Exercises ]
4.2 Further Reading
4.3 Web Links
5 Explanatory Notes
Chapter Two International Payment
1 Key Issues in International Payments
1.1 Who Bears the Credit Risk?
1.2 Who Finances the Transaction?
1. 3 In What Currency Will Payment Be Made?
1.4 What Are the Political and Legal Risks?
1.5 Who Will Bear Transportation Costs and Risks?
1.6 What Are the Costs of Each Method of Financing and Payment?
1.7 Special Cases
2 Remittance
2.1 Mail Transfer (M/T)
2.2 Telegraphic Transfer (T/T)
2.3 Demand Draft (D/D)
3 Bills for Collection
3.1 Documentary Collections
3.2 Documents against Payment (D/P)
3.3 Documents against Acceptance (D/A)
3.4 Advantage and Disadvantage of Collection
4 Letters of Credit (L/C)
4.1 What Is a Documentary Letter of Credit?
4.2 Types of Letters of Credit
4.3 How It Works
4.4 Important Theories
4.5 Causes of Disputes
4.6 Uniform Customs and Practice for Documentary Credits (UCP)
5 Making the Most of Studying
5.1 [Exercises]
5.2 Further Reading
5.3 Web Links
5.4 Recommended Reading
6 Explanatory Notes
Chapter Three Carriage of Goods by Sea and Marine Cargo Insurance
1 Charter Parties
1.1 Voyage Chapter Party
1.2 Time Charter Party
1.3 Bareboat Charter Party
2 Bills of Lading
2.1 Rules of Bills of Lading
2.2 Range of Commercial and Legal Functions of Bills of Lading
2.3 Contents of Bill of Landing
2.4 Common "Labels" for Bills of Lading
2.5 Carders Responsibilities under B/L
2.6 Shippers Responsibilities under B/L
3 Marine Cargo Insurance
3.1 Marine Insurance Contracts
3.2 Loss of or Damage to the Subject Matter Insured and Abandonment
3.3 Perils and Expenses
3.4 Peoples Insurance Company of China Ocean Marine Cargo Clauses
3.5 Institute Cargo Clauses (ICC)
4 Making the Most of Studying
4.1 [Exercises]
4.2 Further Reading
4.3 Web Links
5 Explanatory Notes
Chapter Four WTO
1 Introduction
1.1 Origin and Development
1.2 Principles of the Trading System
1.3 The Main Differences between GATT and WTO
2 The Agreements
2.1 Goods
2.2 Services
2.3 Intellectual Property: Protection and Enforcement
2.4 Plurilaterals: Of Minority Interest
2.5 Trade Policy Reviews: Ensuring Transparency
3 The WTO Dispute Settlement Mechanism
3.1 Importance of the WTO Dispute Settlement System
3.2 The Dispute Settlement Understanding
3.3 Functions, Objectives and Key Features of the Dispute Settlement System
3.4 Participants in the Dispute Settlement System
3.5 Process of Dispute Settlement
4 Making the Most of Studying
4.1 [ Exercises]
4.2 Further Reading
4.3 Web Links
4.4 Annex
Explanatory Notes
Chapter Five International Investment Law
1 Foreign Direct Investment
1.1 Definition of Foreign Direct Investment
1.2 Benefits of Foreign Direct Investment
1.3 Determinants of Foreign Direct Investment
1.4 Risks of Foreign Direct Investment
1.5 Forms of FDI in China
2 Bilateral Investment Treaties
2.1 Overview of Bilateral Investment Treaties
2.2 Basic Provisions of Bilateral Investment Treaties
2.3 The Impact of Bilateral Investment Treaties on Developing Countries
3 Agreement on Trade-Related Investment Measures
3.1 Overview of Agreement on Trade-Related Investment Measures
3.2 The Purpose of the Agreement on Trade-Related Investment Measures
3.3 Exceptional Provisions of the Agreement on Trade-Related Investment Measures
3.4 Future Challenges of the Agreement on Trade-Related Investment Measures
4 Multilateral Investment Guarantee Agency
4.1 Origin of Multilateral Investment Guarantee Agency
4.2 Eligible Investor, Eligible Investments
4.3 Types of Risks Guaranteed by Multilateral Investment Guarantee Agency
4.4 Advantages of Multilateral Investment Guarantee Agency
5 International Centre for the Settlement of Investment Disputes
5.1 Overview of International Centre for the Settlement of Investment Disputes
5.2 Effectiveness of the ICSID System
5.3 Assessment of the ICSID System
6 Making the Most of Studying
6.1 [ Exercises]
6.2 Further Reading
6.3 Web Links
7 Explanatory Notes
Chapter Six International Taxation
1 Introduction
1.1 International "Tax Competition"
1.2 Theories of International Taxation
1.3 International Tax Law
2 Tax Jurisdiction
2. 1 The Definitions and Principles of the Tax Jurisdiction
2. 2 Residence State Jurisdiction
2. 3 Source State Jurisdiction
3 International Double Taxation
3. 1 Introduction
3.2 Connecting Factor Conflicts
3.3 Methods of Avoiding Double Taxation
3.4 Exemption Method
3.5 Deduction as Costs
4 Tax Avoidance
4. 1 Transfer Pricing
4. 2 Tax Havens and Harmful Preferential Tax Regimes
5 International Tax Principles and Tax Treaties - Comments
6 Making the Most of Studying
6. 1 [ Exercises]
6. 2 Further Reading
6. 3 Web Links
7 Explanatory Notes
Chapter Seven International Commercial Dispute Settlement
1 Settlement of Disputes through Courts
1.1 Jurisdiction and Venue
1.2 National Courts
1.3 Recognition and Enforcement of Foreign Judgment
2 Settlement of Disputes through Arbitration
2. 1 Introduction
2. 2 Arbitration as a Dispute Settlement Mechanism
2.3 History of International Commercial Arbitration
2. 4 Legal Regime Governing International Commercial Arbitration
2. 5 Arbitration Agreement
2.6 Arbitration Tribunal
2. 7 Making Awards and Termination of Proceedings
2.8 Recognition and Enforcement of Awards
2. 9 Main International Commercial Arbitration Institutions
3 Settlement of Disputes through ADR
3.1 Introduction to ADR
3.2 Pros and Cons of ADR
3.3 Some Prominent ADRs
4 Making the Most Studying
4. 1 [ Exercises]
4. 2 Further Reading
4. 3 Web Links
5 Explanatory Notes
参考文献
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