财政收入分配职能弱化与收入差距扩大

改革开放以来，在我国市场化的改革进程中，收入差距问题变得严峻起来。在市场经济条件下，调节收入差距是财政的重要职能之一。但目前我国财政调节收入差距的职能明显弱化，造成调节收入差距机制缺失。为了抑制收入差距的进一步扩大，财政调节收入分配的职能必须回归，机制必须健全。     

试析我国个人收入差距扩大的原因及对策

市场经济条件下，个人能力与占有财富的不同将导致收入存在差距，由于我国城乡之间，地区之间，所有制之间，行业之间，行业之间经济发展水平的不平衡以及收入再分配调节手段的弱化，导致我国个人收入差距进一步扩大，只有切实提高农民及城镇低收入者的收入水平，强化并完善收入再分配的调节手段，才能有效抑制收入差距的进一步扩大。     

税收对个人收入分配的调节

我国现阶段个人收入分配差距正在逐渐拉大。税收是政府调节收入分配的重要经济杠杆，利用税收调节个人收入分配，实现社会公平，具有十分重要的现实意义。目前税收在调节个人收入分配过程中存在许多问题，应积极采取措施缩小收入分配差距。     

我国转轨时期国民收入分配机制研究

经济体制转轨在客观上要求打破原来的分配机制，按新的市场机制对资源配置及利益分配进行调节。我国按劳分配的多元化格局形成后，居民收入差距、行业收入差距、地区收入差距、城乡收入差距等急剧扩大，本文旨在探讨差距形成的原因及特征，以便提出对策建议。     

我国省际间农村居民收入差距及其增量的分解

按照收入来源分解基尼系数法对我国省际间农村居民初次分配和再分配收入差距及总差距增量进行了分解，研究表明，省际间农村居民收入差距自1995年以来比较稳定，2006年后略有下降；初次分配收入差距是农村地区差距的主体，再分配收入对地区差距存在“逆向调节”；从分项收入看，劳动报酬收入对地区差距促增，家庭经营性收入对地区差距促减。     

浅析我国居民收入分配的现实差距

本文从我国居民收入分配总体差距入手,着重从结构分布角度分析了不同层次的收入分配差距。揭示了现阶段我国居民总体收入存在较大差距,而且呈现出日益扩大的趋势。在此基础上,客观地看待我国当前的收入分配差距状况,并提出相应的调节对策。     

建国以来城乡居民收入差距演变及调节的基本经验

城乡居民收入差距由来已久,改革开放前后都存在。改革开放前,我国的城乡收入差距调节整体上是一种"逆调节";改革开放后,我国政府才真正开始了城乡居民收入差距的调节。从本国经济发展阶段出发、政府主导、不断创新调节手段是调节城乡居民收入差距的基本经验。     

税收调节收入分配的政策取向与制度建设

收入分配的市场化必然带来收入差距的拉大，但收入差距过大，则会对社会稳定和经济的进一步发展产生不利影响。税收作为政府宏观调控的重要手段之一，在国民收入再分配领域理应承担起干预、调节收入公平分配的重任。本文从税收调节收入分配的政策取向以及随之而来的税收制度完善两个方面进行了阐述。     

德国调节收入分配差距的财政措施及启示

作为发达国家的德国同样存在着收入分配差距。德国为了调节收入分配差距,政府通过建立比较完善的个人所得税、社会保障税、遗产税等税收制度来调节高收入者,通过建立社会保障制度、实施义务教育和反贫困等来调节低收入者,从而使公平收入分配差距取得了一定的效果。德国调节收入分配差距的财政措施对公平中国收入分配差距具有重要的启示意义。     

税收在调节收人分配中的地位分析

随着收入分配差距的扩大，经济理论界和决策部门要求调节收入分配、公平收入分配的呼声日见高涨。税收历来被认为是调节收入分配的一个重要的经济手段。但是，税收在调节收入分配中也有其自身的局限性，在我国当前的条件下，要实现收入的公平分配，应从公平收入分配条件、规范收入分配过程、公平收入分配结果全方位着手，而税收只是调节收入分配的一种手段之一。     

Audience judgments as the potential missing link between expert judgments and audience appeal: An illustration based on musical recordings of “My Funny Valentine”

Previous research on the arts, entertainment, and other cultural objects has found, at most, a weak link between expert judgments of aesthetic excellence and audience appeal to nonexpert consumers. However, this tendency for audience appeal only weakly to reflect expert judgments of excellence raises the question of how this fragile relationship might be mediated by audience judgments of excellence. As the first study to examine the potential intervening role of audience judgments, the present article investigates the links between expert judgments, audience judgments, and audience appeal in an illustrative case based on 200 recordings of the song “My Funny Valentine.” The results support a scenario in which audience appeal is weakly related to expert judgments through the hitherto neglected intervening role of audience judgments so as to suggest refinements in our approaches to marketing entertainment, the arts, or other cultural offerings, as well as various consumer services, durables, or nondurables. Morris B. Holbrook (mbh3@columbia.edu) is the Dillard Professor of Marketing, Graduate School of Business, Columbia University, New York. Holbrook graduated from Harvard College with a B.A. in English (1965) and received his M.B.A. (1967) and Ph.D. (1975) in marketing from the Columbia Business School where, since 1975, he has taught courses in Marketing Strategy, Research Methods, Consumer Behavior, and Commercial Communication in the Culture of Consumption. His research has covered a wide variety of topics with a special focus on communication in general and on aesthetics, semiotics, hermeneutics, art, entertainment, music, motion pictures, nostalgia, and stereography in particular. Kathleen T. Lacher (ktlacher@comcast.net) lives in Tallahassee, Florida, where she has a consulting business. She received her B.M.E. in choral music (1978) and her Ph.D. in business administration—marketing (1991), both from Florida State University. She taught at Auburn University, Auburn, Alabama, and Georgia Southwestern State University, Americus, teaching courses in Consumer Behavior, Research Methods, and Strategy. Her research covers consumer behavior, using both quantitative and qualitative methods. She performs with the Tallahassee Community Chorus, which debuted at Carnegie Hall in 2004, and holds the position of Secretary for the Board of Directors at the Tallahassee Habitat for Humanity. Michael S. LaTour (michael.latour@unlv.edu) is a professor of marketing and chair, Department of Marketing, College of Business, University of Nevada, Las Vegas. He earned his Ph.D. (1986) in business administration from the University of Mississippi with a major in marketing. He graduated with multiple honors. His research has covered a variety of topics including psychophysiological response to promotional stimuli, gender issues in advertising, advertising ethics, cross-cultural consumer behavior, industrial buyer behavior, and consumer memory of advertising stimuli and product experience.     

Intraorganizational determinants of key account management effectiveness

While there is a significant amount of research on determinants of selling effectiveness for individual salespeople, there is a surprising lack of study offactors that affect selling effectiveness in team-selling situations. The authors focus on the context of key account management (KAM) and develop a conceptual model offactors that affect KAM effectiveness. They test hypotheses with data from 385 firms using structural equation modeling and find that firms should seek to build esprit de corps among those involved in KAM, should proactively initiate activities with key accounts and do these activities more intensively, should ensure that key account managers have access to key resources within the marketing and sales organization, and should involve top managers of the firm. John P. Workman Jr. is an associate professor of marketing at Creighton University in Omaha, Nebraska. He conducts research on the organization and role of marketing within the firm, on new product development in high-tech firms, and on the interpretive process of learning about the market. His research uses concepts from organization theory, strategy, and sociology to examine the interactions between marketing and other groups in the firm. He has a B.S. from North Carolina State University, an MBA from the University of Virginia and a Ph.D. from the Massachusetts Institute of Technology. He formerly was on the faculty at the University of North Carolina at Chapel Hill. Christian Homburg is a professor of business administration and marketing and chair of the marketing department at the University of Mannheim in Germany. He received his Ph.D. and master's degrees from the University of Karlsruhe and earned his habilitation at the University of Mainz. His research interests include organizational issues in marketing, customer orientation, industrial marketing, and relationship marketing. He has consulted and delivered executive education programs for more than 100 companies, including, for example, Daimler-Benz, Siemens, Deutsche Bank, Hoechst, RWE, Thyssen, Krupp-Hoesch, and Sodexho. Ove Jensen is a partner and managing director at Prof. Homburg & Partners, a strategy consulting firm (www.homburgund-partner.de). He has studied in Germany, France, and the United States. He holds a master's degree from the WHU Koblenz (Otto Beisheim Graduate School of Management) and received his Ph.D. from the University of Mannheim, both in Germany. His research interests encompass key account management, marketing organization, sales management, incentive systems, and pricing issues. He has conducted many consulting projects, market research studies, and management seminars in Germany, the United States, France, and Japan. Among his clients are Deutsche Bank, Dresdner Bank, Bayer, BASF, Lafarge, and Saint-Gobain.     

利益相关者合作视野下跨国公司社会责任的强化

跨国公司处于一系列多边关系的中心，各种利益相关个体或团体受益或受损于跨国公司的运营，因此，跨国公司应对其利益相关者负责任，在确保股东利益的同时，跨国公司还应该考虑其行为对员工、消费者、供货商以及对社区、对环境、对跨国公司母国、跨国公司东道国和国际社会等利益相关者的潜在影响。而这些利益相关者之间是一种合作互惠的动态博弈的关系。因此，跨国公司社会责任的强化依赖于跨国公司利益相关者，即跨国公司母国、东道国、国际组织、社会团体、媒介、公众、消费者以及跨国公司自身的合作引导与共同治理。     

人是自然,又非自然--人学问题札记

人本是自然的一部分。但是,人又绝非一般自然物,而是与一般自然物相区别的、高度发展了的、特殊的、有生命的自然物。他是自然的异化,是最有智慧的、知情意发展最高的那一部分自然。就此而言,他又是非自然。人是一种非自然的自然物或者说自然的非自然物,一句话,人是文化的动物。从外在表征看,文化的种种形态以“符号”的形式表现出来;而从内在蕴藏看,文化的深层内核是价值,就此而言,人生活在一个价值的世界中,人是价值的动物。这可以提供我们从另一角度界定人与动物的根本区别:对于动物而言,不存在“价值”问题,周围环境对于动物来说只是一个“物理”的世界、“事实”的世界;只有人才有“价值”问题,他所面对着的根本上是一个价值世界、文化世界、意义世界,一个主体性的充满理想的世界。     

小微企业民间融资法律风险及其防范——基于P2P网络借贷模式

当前,P2P网络借贷已经成为小微企业民间融资的一种新途径,但是,在其方便、快捷、成功率高的背后,也存在不少隐忧。小微企业进行P2P网络借贷,有可能陷入洗钱、非法集资、诈骗、隐私权泄露等诸多风险。而产生这些风险的成因,与P2P网络借贷平台法律制度缺失、监管职责不明、征信体系不完善等有着密切联系。因此,应当建立健全相关法律规范,明确P2P网络借贷平台的法律性质,明确其监管主体,建立多层次的监管体系,完善征信体系,完善资金担保及托管服务。并且,各地区也应该因地制宜,探索P2P网络借贷平台的区域发展模式,方能降低融资风险,促进小微企业的发展。     

基于文献计量分析的产学研合作研究热点与趋势评述

以1998-2019年中文社会科学引文索引(CSSCI)数据库收录的1243篇产学研合作相关文献为样本,采用文献计量工具Citespace软件进行可视化分析,通过对产学研合作研究的进程分析,发文作者、研究机构、关键词共现分析,文献共被引等方面的剖析,绘制出产学研合作研究的知识图谱.研究结果表明:该领域论文于1998-2...     

论南朝至唐五代绝句体哀悼诗的语言风格

抓住南朝至唐五代绝句体哀悼诗的特点,选取遗物、遗屋、遗诗、遗孤、遗孀、坟墓、送葬、典型往事、醉、梦以及即兴之景等哀悼典型,多用比喻、婉曲、衬托、借代、用典等表示含蓄委婉的辞格和第三、四句言已尽哀无穷的表达方式抒发死亡哀悼之情。往往依靠第三、四句的疑问代词、时间名词构成语意转折,大体形成死-哀式、写景-抒情式、生-死式三种章法形式,构成南朝至唐五代绝句体哀悼诗语言概括、凝炼含蓄、章法紧凑、言简意丰、意味无穷的特点,呈现出含蓄蕴藉之风格。     

小白菜生长发育的模拟模型

以小白菜各时刻的叶、茎、根干重、鲜重、死亡量、叶面积、土壤含水量等实测数据，建立了各器官的干物质分配函数、死亡函数、以及蒸发蒸腾函数，等。同时，利用小白菜光合作用和呼吸的作用的有关数据，建立了光合速率和呼吸速率函数，将各函数组装得到小白菜生长发育的微分方程模拟模型。模型以温度、光照时间、光强以及降水量为输入，可输出各时刻的叶、茎、根干重，可利用的干物质重，以及土壤含水量，耦合已建立的其它模型，还可输出单株面积，单株叶面积，单株叶鲜重及单株叶片数，给出了模拟模型与斜汶夜蛾SJNPV流行病系统的耦合方法。     

坚持和发展马克思主义劳动价值一元论

对待马克思主义劳动价值一元论，既要坚持，又要发展。为了坚持，必须正确理解其科学内涵，澄清有关生产要素价值多元论的种种模糊认识。为了发展，必须把其基本观点与客观现实结合起来，不断进行理论创新。这无论在理论上还是在现实中，都具有重要的意义。     

电子商务背景下的物流

电子商务的每一笔交易包含着信息流、商流、资金流、物流,其中物流是电子商务的重要组成部分及其实现过程的根本保障。在电子商务背景下物流具有信息化、自动化、网络化、智能化、柔性化等新的特点,并成为真正的电子商务——大物流。