暨南学报(哲学社会科学版)杂志2020年第5期-暨南学报(哲学社会科学版)杂志社

暨南学报(哲学社会科学版)杂志2020年第5期

文学他国化与“变文格义”:隋唐佛学中的变异思想

曹顺庆, 王熙靓
变异学的重要创新理论之一,是文学他国化研究。“变文”是伴随着佛教中国化、世俗化的进程出现的一种说唱题材的通俗文学作品。它作为中国古代文明与印度文明互鉴与交流的成功实践,是异质文明之间相互对话碰撞,并最终在文学观念上融合创新的产物,是变异学的重要案例。“格义”是产生于中国佛教史上的概念,其基本含义是指汉魏两晋时期一些佛教学者用中国本土固有的思想去比附印度佛教概念的方法。本文拟通过分析“变文”与“格义”中蕴藏的变异思想,以论证隋唐佛学中的“他国化”变异在碰撞交流的基础之上催发新的文化现象,从而论证“他国化”不仅能解决历史上的中国文学如何实现“中国化”的重大现实问题,而且能促进文明互鉴、文化的碰撞交流与文化创新。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"article":{"keywordList_cn":["变文","变异学","格义","文明互鉴"],"juan":"42","zhaiyao_cn":"变异学的重要创新理论之一,是文学他国化研究。“变文”是伴随着佛教中国化、世俗化的进程出现的一种说唱题材的通俗文学作品。它作为中国古代文明与印度文明互鉴与交流的成功实践,是异质文明之间相互对话碰撞,并最终在文学观念上融合创新的产物,是变异学的重要案例。“格义”是产生于中国佛教史上的概念,其基本含义是指汉魏两晋时期一些佛教学者用中国本土固有的思想去比附印度佛教概念的方法。本文拟通过分析“变文”与“格义”中蕴藏的变异思想,以论证隋唐佛学中的“他国化”变异在碰撞交流的基础之上催发新的文化现象,从而论证“他国化”不仅能解决历史上的中国文学如何实现“中国化”的重大现实问题,而且能促进文明互鉴、文化的碰撞交流与文化创新。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6357","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6357","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5/1","qi":"5","id":6357,"nian":2020,"bianHao":"2020-5-1","zuoZheEn_L":"CAO Shunqing, WANG Xiliang","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020","shouCiFaBuRiQi":"2020-09-23","qiShiYe":"1","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5","lanMu_cn":"古代文学","pdfSize":"757","zuoZhe_CN":"曹顺庆, 王熙靓","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6357","title_cn":"文学他国化与“变文格义”:隋唐佛学中的变异思想","jieShuYe":"11","keywordList_en":["Bianwen","Geyi","mutual learning between civilizations","variation theory"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6357","zhaiyao_en":"One of the important innovative theories of variation is the domestic appropriation of literature. Accompanying the process of the sinicization and secularization of Buddhism, Bianwen emerges as a kind of popular literary works with alternate prose and rhymed parts for recitation and singing. As a successful practice of mutual learning and exchange between ancient Chinese civilization and Indian civilization, it is the product of the integration and innovation in literary concept based on the dialogue and collision between heterogeneous civilizations, which is a significant case of variation theory. Originating in the history of Chinese Buddhism, Geyi refers to the method that some Buddhist scholars in the Han, Wei and Jin Dynasties compared the Indian Buddhist concepts with the native Chinese thoughts. Through the analysis of the variation thought contained in Bianwen and Geyi, this paper intends to demonstrate that the domestic appropriation in Buddhism of Sui and Tang dynasties prompts the new cultural phenomenon on the basis of collision and exchange. Thus, it can be proved that domestic appropriation can not only solve the major practical problems of how to realize sinicization of Chinese literature in the history; but also promote the mutual learning between civilizations and cultural collision, exchange and innovation.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6357","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5/1","zuoZheCn_L":"曹顺庆, 王熙靓","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5","zuoZhe_EN":"CAO Shunqing, WANG Xiliang","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6357","title_en":"Domestic Appropriation of Literature And “Bianwen Geyi”: Variation Thoughts in Buddhism of Sui and Tang Dynasties","hasPdf":"true"},"authorNotes_cn":["曹顺庆,四川大学文学与新闻学院教授;王熙靓,四川大学文学与新闻学院比较文学研究生。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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明代萃庆堂刊刻“故事白眉”系列书籍考

程国赋, 张宏
本文通过对明代萃庆堂刊刻的“故事白眉”系列书籍的系统整理和分类,在比较其与传统词语典故类书差别的基础上,对其编纂特色加以分析和研究。同时,针对“故事白眉”系列书籍中不同刻本各自的书籍特色,分别从《刻注释艺林聚锦故事白眉》的成书原因,“故事白眉”分朝本与《精选故事黄眉》独特的文献选录方式等几个方面,对其刻本进行系统研究,并指出其对萃庆堂后续书籍刊刻的影响。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社科基金重大项目“中国历代小说刊印文献汇考与研究”(批准号:15ZDB070)。"],"article":{"keywordList_cn":["编纂特色","成书原因","萃庆堂","故事白眉","文献选录"],"juan":"42","zhaiyao_cn":"本文通过对明代萃庆堂刊刻的“故事白眉”系列书籍的系统整理和分类,在比较其与传统词语典故类书差别的基础上,对其编纂特色加以分析和研究。同时,针对“故事白眉”系列书籍中不同刻本各自的书籍特色,分别从《刻注释艺林聚锦故事白眉》的成书原因,“故事白眉”分朝本与《精选故事黄眉》独特的文献选录方式等几个方面,对其刻本进行系统研究,并指出其对萃庆堂后续书籍刊刻的影响。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6399","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6399","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5/12","qi":"5","id":6399,"nian":2020,"bianHao":"2020-5-12","zuoZheEn_L":"CHENG Guofu, ZHANG Hong","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020","shouCiFaBuRiQi":"2020-09-23","qiShiYe":"12","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5","lanMu_cn":"古代文学","pdfSize":"1431","zuoZhe_CN":"程国赋, 张宏","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6399","title_cn":"明代萃庆堂刊刻“故事白眉”系列书籍考","jieShuYe":"23","keywordList_en":["compiling features","Cuiqing Tang","document selection","formation reasons for the book","Gu Shi Bai Mei"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6399","zhaiyao_en":"“Gu Shi Bai Mei” is the series of books which was published by Cuiqing Tang of Ming Dynasty, one of the famous bookstores at that time. This paper, through a systematic sorting and examination, analyzes the characteristics of its compilation via comparing the differences between “Gu Shi Bai Mei” and the traditional reference books with allusions. At the same time, according to the characteristics of different editions of the “Gu Shi Bai Mei” series,the paper further studies on the editions in terms of reasons for the completion of “Ju Jin Gu Shi Bai Mei”, and the unique ways of document selection of “Gu Shi Bai Mei” with different dynasty versions and “Gu Shi Huang Mei”,then it also points out its influence on the subsequent books printed in Cui Qing Tang.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6399","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5/12","zuoZheCn_L":"程国赋, 张宏","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5","zuoZhe_EN":"CHENG Guofu, ZHANG Hong","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6399","title_en":"A Research on the Series of “Gu Shi Bai Mei” Published by Cuiqing Tang of Ming Dynasty","hasPdf":"true"},"authorNotes_cn":["程国赋,文学博士,暨南大学文学院教授;张宏,暨南大学文学院博士生。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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现代汉语歧义类型的再讨论

刘悦怡, 宫齐
歧义类型研究是语言歧义研究最基础和最重要的一步。历史上有关歧义分类的研究角度多样,标准各异,且存在着界定模糊的问题。本文提出,结合语言内部成分要素和外部环境因素,现代汉语的歧义类型可划分为语音歧义、词汇歧义、句法歧义、语义歧义和语用歧义5种,且每种歧义又可进一步分为子类。本文将明确给出各类歧义的界定标准,以使各歧义类型之间界线明晰,同时对各歧义类型之间的相互关系给予详细的梳理。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"article":{"keywordList_cn":["界定标准","类型","歧义","现代汉语"],"juan":"42","zhaiyao_cn":"歧义类型研究是语言歧义研究最基础和最重要的一步。历史上有关歧义分类的研究角度多样,标准各异,且存在着界定模糊的问题。本文提出,结合语言内部成分要素和外部环境因素,现代汉语的歧义类型可划分为语音歧义、词汇歧义、句法歧义、语义歧义和语用歧义5种,且每种歧义又可进一步分为子类。本文将明确给出各类歧义的界定标准,以使各歧义类型之间界线明晰,同时对各歧义类型之间的相互关系给予详细的梳理。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6394","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6394","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5/24","qi":"5","id":6394,"nian":2020,"bianHao":"2020-5-24","zuoZheEn_L":"LIU Yueyi, GONG Qi","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020","shouCiFaBuRiQi":"2020-09-23","qiShiYe":"24","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5","lanMu_cn":"现代汉语","pdfSize":"986","zuoZhe_CN":"刘悦怡, 宫齐","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6394","title_cn":"现代汉语歧义类型的再讨论","jieShuYe":"32","keywordList_en":["ambiguities","definitions and criteria","modern Chinese","types"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6394","zhaiyao_en":"Type research is the most basic and important step in linguistic ambiguity research. Historically, research on ambiguity classification has been conducted from a variety of perspectives, with varying criteria and vague definition. Combining the internal elements with the external environment of language, this paper proposes that there are 5 types of ambiguities in modern Chinese: phonetic ambiguity, lexical ambiguity, syntactic ambiguity, semantic ambiguity and pragmatic ambiguity. Each ambiguity can be further subdivided into different subclasses. This paper will give clear definitions and criteria of various types of ambiguities so that the boundaries between the types of ambiguities are clear. And the interrelationship between the types of ambiguities will be given in detail.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6394","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5/24","zuoZheCn_L":"刘悦怡, 宫齐","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5","zuoZhe_EN":"LIU Yueyi, GONG Qi","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6394","title_en":"A Reanalysis of the Types of Ambiguities in Modern Chinese","hasPdf":"true"},"authorNotes_cn":["刘悦怡,暨南大学华文学院博士生;宫齐,暨南大学外国语学院教授、博士生导师。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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论我国虚开增值税专用发票罪刑事立法的完善——基于意大利虚开发票罪刑事立法及适用的启示

翁武耀
我国现行虚开增值税专用发票罪刑事立法对纳税人虚开行为的入罪处罚存在打击面过宽、力度过大的问题,同时针对特定虚开行为,在处理与逃税罪的关系上也存在不小的争议。在当前税收征管方式从以票控税逐步向信息管税转变的背景下,通过研究意大利虚开发票罪刑事立法及相关司法判决和学说观点,并基于其重要启示,我国虚开罪刑事立法的完善包括如下几个方面:税收犯罪刑事立法应当以处罚对国库利益直接有损的行为为基本理念,而虚开罪属于危险犯,作为这一基本理念的例外而存在,其应用应当受到限制;限缩虚开罪的客观要件,仅规定为他人虚开一种虚开行为,将为自己虚开和让他人为自己虚开两种行为以逃税罪的名义进行处罚,介绍他人虚开行为以共犯的名义按照虚开罪或逃税罪处理;在主观要件上,增加开票方是为了使他人逃税的目的而虚开发票;为避免一事二罚以及变相扩大虚开罪的应用范围,应排除开票方、受票方分别基于逃税罪、虚开罪共犯名义受处罚;降低虚开罪的处罚力度,与逃税罪的刑期持平。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["中国政法大学青年教师学术创新团队支持计划资助(批准号:19CXTD07);中国政法大学科研创新项目“我国民法典编纂过程中的税法与私法制度协调研究”(批准号:10818427);中央高校基本科研业务费专项资金资助。"],"article":{"keywordList_cn":["目的犯","危险犯","信息管税","虚开发票罪","一事不二罚","意大利刑法"],"juan":"42","zhaiyao_cn":"我国现行虚开增值税专用发票罪刑事立法对纳税人虚开行为的入罪处罚存在打击面过宽、力度过大的问题,同时针对特定虚开行为,在处理与逃税罪的关系上也存在不小的争议。在当前税收征管方式从以票控税逐步向信息管税转变的背景下,通过研究意大利虚开发票罪刑事立法及相关司法判决和学说观点,并基于其重要启示,我国虚开罪刑事立法的完善包括如下几个方面:税收犯罪刑事立法应当以处罚对国库利益直接有损的行为为基本理念,而虚开罪属于危险犯,作为这一基本理念的例外而存在,其应用应当受到限制;限缩虚开罪的客观要件,仅规定为他人虚开一种虚开行为,将为自己虚开和让他人为自己虚开两种行为以逃税罪的名义进行处罚,介绍他人虚开行为以共犯的名义按照虚开罪或逃税罪处理;在主观要件上,增加开票方是为了使他人逃税的目的而虚开发票;为避免一事二罚以及变相扩大虚开罪的应用范围,应排除开票方、受票方分别基于逃税罪、虚开罪共犯名义受处罚;降低虚开罪的处罚力度,与逃税罪的刑期持平。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6358","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6358","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5/33","qi":"5","id":6358,"nian":2020,"bianHao":"2020-5-33","zuoZheEn_L":"WENG Wuyao","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020","shouCiFaBuRiQi":"2020-09-23","qiShiYe":"33","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5","lanMu_cn":"法学","pdfSize":"781","zuoZhe_CN":"翁武耀","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6358","title_cn":"论我国虚开增值税专用发票罪刑事立法的完善——基于意大利虚开发票罪刑事立法及适用的启示","jieShuYe":"47","keywordList_en":["absichtsdelikte","controlling tax by information","crime of falsely making out invoice","Italian criminal law","non bis in idem principle","potential damage offense"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6358","zhaiyao_en":"Concerning the current Chinese legislation on the crime of falsely making out VAT special invoice, there exist some prominent problems such as the unduly severe and wide criminal punishment to combat the taxpayer’s behavior of falsely making out invoice. Regarding this illegal act, its relationship with legislation on the crime of tax evasion is not clear from the application perspective. In the background of the gradual change from controlling tax by invoice to by information, research on the Italian legislation and relevant judicial decision as well as view-points on the crime of falsely making out invoice and tax evasion makes a big difference. Based on its enlightenment, the perfection of Chinese legislation in question includes the following aspects. Firstly, criminal legislation on tax crime should regard punishing the behaviour which causes the actual loss of treasury revenue as basic principle while as the potential damage offense, the crime of falsely making out invoice is an exception to this principle so that the application of punishment to the crime should be limited. Secondly, with respect to the objective elements of the crime, the criminal legislation should keep only one category of taxpayer’s behaviour, that is falsely making out invoice for the third party. As a result, the crime for himself and asking other taxpayer to falsely make out invoice for himself should be punished in the name of crime of tax evasion, and introducing other taxpayer to falsely make out invoice may be punished in name of accomplice of falsely making out invoice or tax evasion. Thirdly, due to the subjective elements in the crime, the increase of the invoicing party gives rise to letting other taxpayers evade tax. Fourthly, in order to avoid double punishments in one case and expand the application scope of the crime of falsely making out, the invoicing party and the recipient should not be punished in the name of the crime of tax evasion and of the accomplice of falsely making out. Finally, the criminal legislation should reduce the intensity of punishment to the extent of that for the crime of tax evasion.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6358","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5/33","zuoZheCn_L":"翁武耀","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5","zuoZhe_EN":"WENG Wuyao","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6358","title_en":"Perfection of Chinese Legislation on the Crime of Falsely Making out VAT Special Invoice: A Study based on the Enlightenment from Italian Legislation and Its Application to the Crimes of Falsely Making out Invoice","hasPdf":"true"},"authorNotes_cn":["翁武耀,中国政法大学民商经济法学院副教授,意大利博洛尼亚大学欧洲税法博士。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); }, doAfterFun:function(selector,jsonData){doMagVueAfter(selector,jsonData);}});var pars = {attachType:'PDF',id:$("#articleId").val(),json:true};jQuery.post($("#mag-common-contextPath").val()+"/CN/article/showArticleFile.do?" + new Date().getTime(), pars, function(data){var json=null;if(data.match(/^\[json\].*/g)){json=eval("("+data.replace(/^\[json\]/g,"")+")");}if(json && json.status == 1){//有权限}else{//无权限$("#no-access-div").show();}});mag_ajax({url:mag_currentQikanUrl() + '/CN/article/getRichHtmlJson.do',data:{articleId:$("#articleId").val(),token:'267fb693669d4161a7ee270500d4456a',referer:document.referrer},dataType:"json",async:"false",success:function(json){if(json.richHtmlJson && json.richHtmlJson.article){if(json.trans){var _nlmdtdXmlCN = $("#article_nlmdtdXmlCN").val();var magDirCN = _nlmdtdXmlCN.replace(/\/[^\/]+$/,'');json.richHtmlJson.magDir=magDirCN;}else{json.richHtmlJson.magDir=magDir;}new mag_vue({ el: '#bodyVue', data:json.richHtmlJson, doTextFun:function(text){ return doDataJsonText(text); 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论中国税务诉讼的深层制约因素

刘志鑫
税务诉讼是一种特殊的行政诉讼,本应发挥保障纳税人权利的重要作用,在我国却长期疲软停滞。既有研究多肯定德国财税诉讼制度的发达成熟,但将专门的财政法院制度视为关键因素,而未能把握其中深层原因:第一,税务诉讼制度需要坚实的宪法基础和配套制度;第二,唯有限制税务机关的优越地位,才能保障纳税人的权利,促进税务诉讼的发展。相较而言,税收法定原则在我国还有待落实,故税收领域还有“轻法律、重通告”的现象,则税务机关还将长期处于优越地位。这导致税务诉讼既不利于纳税人,也不利于法官,而有利于税务机关。只有夯实税收法定,消解税务机关的优越地位,才能实现税务诉讼的“活性化”。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["中国博士后科学基金资助项目“中国地方财政关系与国家公民税收关系的交叉分析”;国家社科基金后期资助项目“隐形的网络:社会系统中的法律”(批准号:18FFX010)。"],"article":{"keywordList_cn":["德国财政法院","税收法定","税务机关的优越地位","税务诉讼"],"juan":"42","zhaiyao_cn":"税务诉讼是一种特殊的行政诉讼,本应发挥保障纳税人权利的重要作用,在我国却长期疲软停滞。既有研究多肯定德国财税诉讼制度的发达成熟,但将专门的财政法院制度视为关键因素,而未能把握其中深层原因:第一,税务诉讼制度需要坚实的宪法基础和配套制度;第二,唯有限制税务机关的优越地位,才能保障纳税人的权利,促进税务诉讼的发展。相较而言,税收法定原则在我国还有待落实,故税收领域还有“轻法律、重通告”的现象,则税务机关还将长期处于优越地位。这导致税务诉讼既不利于纳税人,也不利于法官,而有利于税务机关。只有夯实税收法定,消解税务机关的优越地位,才能实现税务诉讼的“活性化”。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6405","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6405","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5/48","qi":"5","id":6405,"nian":2020,"bianHao":"2020-5-48","zuoZheEn_L":"LIU Zhixin","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020","shouCiFaBuRiQi":"2020-09-23","qiShiYe":"48","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5","lanMu_cn":"法学","pdfSize":"776","zuoZhe_CN":"刘志鑫","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6405","title_cn":"论中国税务诉讼的深层制约因素","jieShuYe":"60","keywordList_en":["German Fiscal Court","law-based taxation","superior status of the tax authorities","tax proceeding"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6405","zhaiyao_en":"Tax proceeding, a special type of administrative litigation, is supposed to play an important role in safeguarding the rights of taxpayers, but has been weak and stagnant for a long time in China. While many studies have affirmed the maturity of the German fiscal and tax litigation system, they have mistakenly regarded the special fiscal court system as a key factor, and failed to grasp the underlying reasons: First, the tax proceeding system needs a solid constitutional foundation and a supporting system. Second, only by limiting the superior status of tax authorities can the rights of taxpayers be safeguarded and the development of tax proceeding promoted. In contrast, the principle of law-based taxation has yet to be implemented in China, so the tax authorities remain in a privileged position for a long time, showing no respect to law and paying attention to notices. This results in tax proceeding that goes against both the taxpayer and the judge, but benefits the tax authorities. The “activation” of tax proceeding can only be achieved by consolidating tax laws and eliminating the superior position of tax authorities.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6405","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5/48","zuoZheCn_L":"刘志鑫","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5","zuoZhe_EN":"LIU Zhixin","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6405","title_en":"On the Deep Restrictive Factors of Tax Proceeding in China","hasPdf":"true"},"authorNotes_cn":["刘志鑫,中国社会科学院法学研究所助理研究员。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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资源、制度和文化的混合动力——以中国民营企业投资越南为例

黄岩, 王笑娴
本文讨论的主要问题是中国民营企业进入越南的投资动机。随着“一带一路”倡议的不断推进,中国企业特别是民营企业加快了在海外的投资步伐,越南是中国民营企业投资的热点地区。本文从人力资源成本、制度和政策优势、管理文化等方面总结民营企业的投资动机。丰富廉价的劳动力是民营制造业进入越南的主要原因,但是越南的人口红利正在消失。相似的制度环境、出口优惠政策、巨大的市场潜力以及儒家文化等等也是吸引中国资本的重要原因。中国民营企业在越南的经营也面临着许多挑战,加快本土化雇佣、把中国的先进管理经验与越南的本土文化结合起来才是根本之道。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["教育部重大攻关项目“一带一路沿线国家劳动政策与我国产业结构调整研究”(批准号:17JZD019);国家社科基金项目“产业转移背景下企业劳动体制变迁与工人权利保护研究”(批准号:17BSH146);广东省哲学社会科学规划项目“劳工短缺与产业转型背景下的广东劳动关系问题研究”(批准号:GD15CSH01)。"],"article":{"keywordList_cn":["本土化","一带一路","越南"],"juan":"42","zhaiyao_cn":"本文讨论的主要问题是中国民营企业进入越南的投资动机。随着“一带一路”倡议的不断推进,中国企业特别是民营企业加快了在海外的投资步伐,越南是中国民营企业投资的热点地区。本文从人力资源成本、制度和政策优势、管理文化等方面总结民营企业的投资动机。丰富廉价的劳动力是民营制造业进入越南的主要原因,但是越南的人口红利正在消失。相似的制度环境、出口优惠政策、巨大的市场潜力以及儒家文化等等也是吸引中国资本的重要原因。中国民营企业在越南的经营也面临着许多挑战,加快本土化雇佣、把中国的先进管理经验与越南的本土文化结合起来才是根本之道。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6400","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6400","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5/61","qi":"5","id":6400,"nian":2020,"bianHao":"2020-5-61","zuoZheEn_L":"HUANG Yan, WANG Xiaoxian","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020","shouCiFaBuRiQi":"2020-09-23","qiShiYe":"61","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5","lanMu_cn":"经济·管理","pdfSize":"721","zuoZhe_CN":"黄岩, 王笑娴","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6400","title_cn":"资源、制度和文化的混合动力——以中国民营企业投资越南为例","jieShuYe":"71","keywordList_en":["“One Belt, One Road Initiatives”","localization","vietnam"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6400","zhaiyao_en":"The main issue discussed in this paper is the motivation of Chinese private enterprises to invest in Vietnam. With the “One Belt, One Road” initiatives continuing to advance, Chinese enterprises, especially private enterprises have accelerated the pace of investment in overseas. Undoubtedly, Vietnam is a hot spot destination for Chinese private enterprises to invest. Based on field research, this study analyzes the investment motivation of private enterprises from the aspects of human resource cost, institutional and policy advantages, management culture, etc. The primary force for Chinese enterprises to invest in Vietnam is the abundant and cheap labor, but the demographic dividend in Vietnam is gradually disappearing. In addition, similar institutional environment, export preferential policies, huge market potential, and Confucian culture are also significant reasons to attract Chinese capital. Amid the fact that Chinese private enterprises are facing many challenges in operating in Vietnam, it is crucial to accelerate the localization of employment and combine China’s advanced management experience with Vietnam’s local culture.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6400","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5/61","zuoZheCn_L":"黄岩, 王笑娴","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5","zuoZhe_EN":"HUANG Yan, WANG Xiaoxian","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6400","title_en":"A Hybrid Drive of the Resource, Institution, and Culture: A Case Study Based on Chinese Private Enterprises Investing in Vietnam","hasPdf":"true"},"authorNotes_cn":["黄岩,华南理工大学公共管理学院教授,政治学博士,主要从事劳动政策、社会治理研究;王笑娴,华南理工大学公共管理学院博士研究生。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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三步回归滤波建模的拓展及其在汇率预测中的应用研究

李小林, 司登奎
对关键经济变量的准确预测不仅能为当局采取合适的政策以实现有效调控提供启示,还能为公众(包括企业)制定投资决策提供参考,因而具有非常重要的理论、现实与政策意义。为避免统计数据信息缺失并提高分析问题的时效性,文章对传统三步回归滤波建模进行拓展,将混频数据抽样模型(MIDAS)建模思想纳入其中以形成混频三步回归滤波模型(MF-3PRF)。基于大样本性质的理论模拟发现,MF-3PRF能够实现参数估计的有效性与一致性,且具有较好的理论预测能效。进一步地,文章基于MF-3PRF模型与备择模型(DMA/DMS、TVP-VAR、BMA)并选取无抛补利率平价、购买力平价、弹性/粘性价格货币模型、巴拉萨—萨缪尔森模型、资产组合模型、泰勒规则等理论模型对人民币汇率进行预测,结果表明MF-3PRF并结合泰勒规则能够较好地捕捉人民币汇率的动态变化特征,因而能为公众在新的汇率形成机制条件下深入认识人民币汇率动态变化与波动成因提供启示。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"article":{"keywordList_cn":["汇率预测","混频","三步回归滤波","泰勒规则"],"juan":"42","zhaiyao_cn":"对关键经济变量的准确预测不仅能为当局采取合适的政策以实现有效调控提供启示,还能为公众(包括企业)制定投资决策提供参考,因而具有非常重要的理论、现实与政策意义。为避免统计数据信息缺失并提高分析问题的时效性,文章对传统三步回归滤波建模进行拓展,将混频数据抽样模型(MIDAS)建模思想纳入其中以形成混频三步回归滤波模型(MF-3PRF)。基于大样本性质的理论模拟发现,MF-3PRF能够实现参数估计的有效性与一致性,且具有较好的理论预测能效。进一步地,文章基于MF-3PRF模型与备择模型(DMA/DMS、TVP-VAR、BMA)并选取无抛补利率平价、购买力平价、弹性/粘性价格货币模型、巴拉萨—萨缪尔森模型、资产组合模型、泰勒规则等理论模型对人民币汇率进行预测,结果表明MF-3PRF并结合泰勒规则能够较好地捕捉人民币汇率的动态变化特征,因而能为公众在新的汇率形成机制条件下深入认识人民币汇率动态变化与波动成因提供启示。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6361","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6361","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5/72","qi":"5","id":6361,"nian":2020,"bianHao":"2020-5-72","zuoZheEn_L":"LI Xiaolian, SI Dengkui","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020","shouCiFaBuRiQi":"2020-09-23","qiShiYe":"72","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5","lanMu_cn":"经济·管理","pdfSize":"1411","zuoZhe_CN":"李小林, 司登奎","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6361","title_cn":"三步回归滤波建模的拓展及其在汇率预测中的应用研究","jieShuYe":"93","keywordList_en":["exchange rate forecasting","mixed frequency","Taylor rule","three-pass regression filter"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6361","zhaiyao_en":"Accurate prediction of key economic variables not only enlightens the authorities to adopt appropriate policies that effectively realize effective regulation, but also provides a reference for the public (including enterprises) to make the right investment decisions. Thus, this has very important theoretical, practical and policy implications. In order to avoid the loss of statistical information and improve the timeliness of analysis, this paper extends the traditional three-pass regression filtering model with the idea of a mixed-frequency data sampling (MIDAS) model to form the mixed-frequency three-pass regression filter model (MF-3PRF). Theoretical simulations based on the nature of large samples indicates that MF-3PRF can achieve validity and consistency in parameter estimation, and has a good theoretical prediction of energy efficiency. Further, based on the MF-3PRF model and alternative models (DMA/DMS, TVP-VAR, BMA) with theoretical models such as uncovered interest parity, purchasing power parity (PPP), elastic/sticky-price monetary model, Balassa-Samuelson model, portfolio model, the Taylor rule, etc, the article conducts a prediction for the RMB exchange rate. The results show that MF-3PRF combined with Taylor rule can better capture the dynamic characteristics of the RMB exchange rate, thus providing insights for the public to understand the causes of the dynamic changes and fluctuations of the RMB exchange rate under the new exchange rate formation mechanism.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6361","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5/72","zuoZheCn_L":"李小林, 司登奎","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5","zuoZhe_EN":"LI Xiaolian, SI Dengkui","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6361","title_en":"Extension of Three-pass Regression Filter Model and Its Application to Exchange Rate Forecasting","hasPdf":"true"},"authorNotes_cn":["李小林,中国海洋大学经济学院副教授,主要从事国际金融及货币政策理论与实践研究;司登奎,青岛大学经济学院副教授,主要从事货币经济学和国际金融研究。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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批发融资增加了银行系统性风险吗？——基于系统性风险分解的视角

廉永辉
本文应用我国2007—2019年32家上市银行季度数据,实证检验批发融资对银行系统性风险的影响。结果发现,批发融资降低了商业银行个体风险,但增加了银行个体与系统的关联性,综合效应提升了银行系统性风险。进一步分析发现,市场流动性冲击能够加强批发融资对银行个体与系统关联性的提升作用,从而增加批发融资的系统性风险效应;银行资本比率能够增强批发融资对银行个体风险的缓释能力、减弱批发融资对银行个体与系统关联性的提升作用,从而降低批发融资的系统性风险效应;此外,银行资本也有助于减轻流动性冲击对批发融资系统性风险效应的加剧作用。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家自然科学基金项目“债券投资如何影响商业银行系统性风险——基于系统性风险‘冲击—传染’二元生成机制的视角”(批准号:71903136)。"],"article":{"keywordList_cn":["批发融资","市场流动性","系统性风险","银行资本"],"juan":"42","zhaiyao_cn":"本文应用我国2007—2019年32家上市银行季度数据,实证检验批发融资对银行系统性风险的影响。结果发现,批发融资降低了商业银行个体风险,但增加了银行个体与系统的关联性,综合效应提升了银行系统性风险。进一步分析发现,市场流动性冲击能够加强批发融资对银行个体与系统关联性的提升作用,从而增加批发融资的系统性风险效应;银行资本比率能够增强批发融资对银行个体风险的缓释能力、减弱批发融资对银行个体与系统关联性的提升作用,从而降低批发融资的系统性风险效应;此外,银行资本也有助于减轻流动性冲击对批发融资系统性风险效应的加剧作用。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6401","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6401","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5/94","qi":"5","id":6401,"nian":2020,"bianHao":"2020-5-94","zuoZheEn_L":"LIAN Yonghui","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020","shouCiFaBuRiQi":"2020-09-23","qiShiYe":"94","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5","lanMu_cn":"经济·管理","pdfSize":"711","zuoZhe_CN":"廉永辉","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6401","title_cn":"批发融资增加了银行系统性风险吗？——基于系统性风险分解的视角","jieShuYe":"108","keywordList_en":["bank capital","market liquidity","systemic risk","wholesale funding"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6401","zhaiyao_en":"Based on the quarterly data of 32 listed banks in China from 2007 to 2019, this paper empirically tests the impact of wholesale funding on bank systemic risk and its components. The results show that wholesale funding reduces banks’ individual risk, but increases the correlation between the individual and the system, and has a positive comprehensive effect on the banks’ systemic risk. In addition, the further analysis suggests that liquidity shock can strengthen the role of wholesale funding in promoting the correlation between individual and banking system, thus increasing the systemic risk effect of wholesale funding. The banks’ capital ratio can enhance the ability of wholesale funding to mitigate banks’ individual risk, and weaken the ability of wholesale funding to enhance the correlation between individual and banking system, to reduce the systemic risk effect of wholesale funding. In addition, bank capital also helps to mitigate the aggravating effect of liquidity shocks on the systemic risk effect of wholesale funding.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6401","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5/94","zuoZheCn_L":"廉永辉","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5","zuoZhe_EN":"LIAN Yonghui","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6401","title_en":"Does Wholesale Funding Increase Commercial Banks’ Systemic Risk?: A Perspective of Systemic Risk Decomposition","hasPdf":"true"},"authorNotes_cn":["廉永辉,首都经济贸易大学金融学院讲师,研究方向:金融风险管理。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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论虱知人:古代人虱叙事中的医疗与生命审思

何强
人虱是寄生于人体的寄生虫,但由于缺乏对人虱因何而生问题的科学认识,故而古人对人虱的叙事往往镶嵌在宏观的宇宙生成论中。虱生于我之气蒸,与人同气异类是两汉魏晋之人的基本认识。由于认知的进步,宋人更倾向于从形而下的层面去探讨虱生的问题,虱生于汗垢等逐渐成为一种流行的解释模式。但思想上人虱与人的密切关系,仍抵不过现实中人虱带来的感官感受,故人们尤其是医学系统中进化出了较为严密的除虱体系。现实中对人虱这一生命个体的随意杀灭,激起了儒家与佛教对人虱生命的某些思考。而这些思考对于深切检讨动物疾病与人类健康的关系,人类与寄生环境的平衡及和谐发展无疑亦具有某种借鉴意义。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"article":{"keywordList_cn":["古代","人虱","生命","医疗"],"juan":"42","zhaiyao_cn":"人虱是寄生于人体的寄生虫,但由于缺乏对人虱因何而生问题的科学认识,故而古人对人虱的叙事往往镶嵌在宏观的宇宙生成论中。虱生于我之气蒸,与人同气异类是两汉魏晋之人的基本认识。由于认知的进步,宋人更倾向于从形而下的层面去探讨虱生的问题,虱生于汗垢等逐渐成为一种流行的解释模式。但思想上人虱与人的密切关系,仍抵不过现实中人虱带来的感官感受,故人们尤其是医学系统中进化出了较为严密的除虱体系。现实中对人虱这一生命个体的随意杀灭,激起了儒家与佛教对人虱生命的某些思考。而这些思考对于深切检讨动物疾病与人类健康的关系,人类与寄生环境的平衡及和谐发展无疑亦具有某种借鉴意义。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6402","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6402","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5/109","qi":"5","id":6402,"nian":2020,"bianHao":"2020-5-109","zuoZheEn_L":"HE Qiang","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020","shouCiFaBuRiQi":"2020-09-23","qiShiYe":"109","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5","lanMu_cn":"历史","pdfSize":"835","zuoZhe_CN":"何强","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6402","title_cn":"论虱知人:古代人虱叙事中的医疗与生命审思","jieShuYe":"118","keywordList_en":["Ancient China","human lice","life","medical treatment"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6402","zhaiyao_en":"Human lice are parasites that parasitize the human body. However, due to the lack of scientific understanding of why people born lice, the ancient people’s narrative of human lice is often embedded in macroscopic cosmogenesis. Human lice are born in my steam, and different types of people are the basic understanding of the Han and Wei dynasties. Due to cognitive progress, the Song people are more inclined to explore the problem of lice growth from a material perspective, and lice growth from sweat and dirt has gradually become a popular explanation mode. However, the close relationship between human lice and human beings is unable to withstand the sensory experience brought by human lice, so people, especially in the medical system, have evolved a more rigorous system of lice removal. The random killing of human life lice has aroused some thinking about the life value of human lice in Confucianism and Buddhism. These thoughts are undoubtedly useful for the in-depth examination of the relationship between animal diseases and human health, deeply reviewing the balance and harmonious development of human and parasitic environment.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6402","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5/109","zuoZheCn_L":"何强","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5","zuoZhe_EN":"HE Qiang","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6402","title_en":"Medical and Life Thinking in the Narration of Human Lice in Ancient China","hasPdf":"true"},"authorNotes_cn":["何强,兰州大学历史文化学院中国古代史研究所,讲师。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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皇室与国家财政分开视角下的咸同财政危机

冯佳
既有的太平天国财政史研究多从中央与地方权力博弈的角度分析中央集权的传统财政体系的瓦解和传统财政向近代的转型。较少被关注的是19世纪中叶财政危机中,作为国家财政有机组成部分的皇室财政状况,尤其是皇室财政与政府财政以及中央与地方财政这两对关系之间的互动在咸同财政危机中的作用。本文揭示:太平天国战争不仅空前深化了清政府财政危机,打破了中央与地方之间财政的平衡,而且还破坏了内务府与户部间的财政平衡。一方面,厘金等新税的征收不仅在战时对历来内府收入两大宗的两淮盐税和粤海关税造成侵蚀,而且这种影响延续到了战后,成为内府收入入不敷出、频频向户部索款之主因。另一方面,前此二百余年内库、外库分开的家法一旦被打破,皇室消费行为渐渐走向无度。简言之,失衡的中央与地方财政关系加剧了内务府财政危机同时,日渐崩坏的内务府与户部之间的财政关系,通过加重户部的财政负担、削弱中央的财政管理能力,反过来恶化了本已问题重重的中央与地方关系。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"article":{"keywordList_cn":["户部","皇室财政","内务府","太平天国"],"juan":"42","zhaiyao_cn":"既有的太平天国财政史研究多从中央与地方权力博弈的角度分析中央集权的传统财政体系的瓦解和传统财政向近代的转型。较少被关注的是19世纪中叶财政危机中,作为国家财政有机组成部分的皇室财政状况,尤其是皇室财政与政府财政以及中央与地方财政这两对关系之间的互动在咸同财政危机中的作用。本文揭示:太平天国战争不仅空前深化了清政府财政危机,打破了中央与地方之间财政的平衡,而且还破坏了内务府与户部间的财政平衡。一方面,厘金等新税的征收不仅在战时对历来内府收入两大宗的两淮盐税和粤海关税造成侵蚀,而且这种影响延续到了战后,成为内府收入入不敷出、频频向户部索款之主因。另一方面,前此二百余年内库、外库分开的家法一旦被打破,皇室消费行为渐渐走向无度。简言之,失衡的中央与地方财政关系加剧了内务府财政危机同时,日渐崩坏的内务府与户部之间的财政关系,通过加重户部的财政负担、削弱中央的财政管理能力,反过来恶化了本已问题重重的中央与地方关系。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6395","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6395","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5/119","qi":"5","id":6395,"nian":2020,"bianHao":"2020-5-119","zuoZheEn_L":"FENG Jia","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020","shouCiFaBuRiQi":"2020-09-23","qiShiYe":"119","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5","lanMu_cn":"历史","pdfSize":"804","zuoZhe_CN":"冯佳","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6395","title_cn":"皇室与国家财政分开视角下的咸同财政危机","jieShuYe":"132","keywordList_en":["imperial household department","imperial household finance","taiping rebellion","the ministry of revenue"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6395","zhaiyao_en":"Different from the central-local perspective that has dominated late Qing fiscal studies for decades, this paper offers a more detailed analysis by differentiating the imperial household and the ministry of revenue and examines how the two parts of the central fiscal bureaucracy interacted with each other and how these interactions contributed to the deepening of the fiscal crisis during the Taiping civil war. This paper reveals that the Taiping rebellion not only deepened the Qing government’s financial crisis in an unprecedented way, disrupting the financial balance between the central and local governments but also disrupted the financial balance between the ministry of revenue and the imperial household department. On the one hand, collecting new taxes in the wartime led to decreases of Lianghuai salt tax and Canton custom, the two greatest contributors to imperial household revenues, not only during the wartime but also in the postwar era, which was the single most important cause to the fiscal crisis of the imperial household. On the other hand, once the imperial fiscal separation was broken, royal spending went unchecked. In short, while the fiscal decentralization contributed to the fiscal crisis of the imperial household, the deteriorating fiscal relationship between the imperial and bureaucratic governments in turn worsened the already problematic central-local relationship by increasing the fiscal burden on the ministry and weakening the fiscal management capacity of the center.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6395","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5/119","zuoZheCn_L":"冯佳","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5","zuoZhe_EN":"FENG Jia","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6395","title_en":"The Breakdown of the Qing Fiscal Separation and the Prolonged Fiscal Crisis during and after the Taiping Civil War","hasPdf":"true"},"authorNotes_cn":["冯佳,山东大学历史文化学院,副研究员。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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暨南学报(哲学社会科学版)杂志

暨南学报(哲学社会科学版)杂志2020年第5期

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