构建公共财政的支出框架

“吃饭财政”与“公共财政”是经常见诸报端的字眼,有的人认为目前我国正按公共财政要求的建的支出框架实际上是一种饭财政,其理由是公共财政要求财政应退出一般竞争性的生产领域,从而财政支出也应全部用于消费,这实际上是混淆了公共财政与吃饭财政的区别,将我国现行吃饭财政型的 支出结构与我国改革目标－－公共财政型的支出结构等同起来。     

广东构建公共财政基本框架

在2000年的财政工作会议上，广东提出三年内建立公共财政基本框架，时至最近召开的全省财政工作会议上，在陈继兴厅长的报告中，字里行间折射出广东财政已初步构建起公共财政基本框架，公共财政的“公共性，公平性，透明性，完整性”日益凸现。     

现代公共财政管理体系的基本框架

随着社会的发展,人类社会日益需要依靠集体的努力来完成任务、实现目标,管理就是通过协调个体的行为,来实现集体目标的人类有目的的活动。从这种意义上说,管理是人类社会各种活动中最普遍、最重要的活动之一,是一切组织的根本。公共财政是市场经济条件下为满足社会公共需要而进行的以政府为主体的分配活动。管理自然也是财政活动中最普遍、最重要的要素,贯穿于财政分配活动的各个环节、各个方面,决定着财政改革的成效和财政职能作用的发挥。     

努力构建公共财政基本框架

财政改革取得了新突破。积极推行综合财政预算改革，规范了预算外收支行为，增强了政府宏观调控能力。推行政府采购制度改革，三年来共节约资金4409万元，节约率为20．86％，取得了较为显的社会和经济效益。深化粮食流通体制改革，积极筹措粮食风险基金，有效地促进了农村经济的持续发展。积极推进农村税费改革试点工作，全市农民减负率达85％。     

Three challenges for public finance

Conclusions There is one common thread that runs through all three of these challenges. It is a plea to look beyond the standard model of taxation in which it is assumed that the taxed goods directly enter into individuals' utility functions or firms' production functions. At a very basic level this assumption is incorrect because what is taxed is what the taxpayer reports or the tax agency observes, not what the taxpayer consumes or the firm uses and produces. Thus we must analyze tax systems in which the compliance and enforcement elements are explicit.This focus is especially important for international taxation issues because of the difficulty of taxing nonresidents' income and the foreign-source income of domestic residents. It is inevitable that tax systems are designed with these practical difficulties in mind, and, in order to participate fully in the policy debates, economists ought to think carefully about these issues.The distinction may also hold the key to making sense of the empirical evidence about the impact of the U. S. tax changes of the 1980s. There are many avenues of response to tax rate changes other than changing one's consumption bundle or input mix; we need to think hard about whether these responses preclude or merely accompany the real responses that are of ultimate interest.If public finance is to decline in the 1990s, it will not be because of a lack of intellectually exciting challenges that confront us. There are many such challenges, and I am confident that they will attract the attention of both newly minted and well circulated economists.     

金融监管信息系统总体框架研究

一、金融监管信息系统建设现状与存在问题1.金融监管信息系统建设现状为了提高监督管理的效率,监管当局在监管信息化方面做了大量的工作,开发了具有不同特点、覆盖不同业务功能的多个版本的金融监管信息系统,如现场检查监管信息系统、外资银行非现场监测分析系统、金融业机构信息管理系统及农村信用社非现场监管系统等。从系统功能上看,现有系统覆盖了机构管理、非现场监管、现场检查等金融监管的各主要方面。但由于各系统均为独立开发,功能相对单一,因此每个系统只能覆盖三大业务的一个或两个部分,很多关键的监管业务还无法满足,各系统之间…     

An appraisal framework for evaluating financing approaches for public infrastructure

Innovative financing solutions for public infrastructure megaprojects require new approaches to assess the various financing portfolios being proposed. This paper discusses a range of international financing models and presents a new multi- criteria appraisal framework for assessing alternative ways of raising capital. The proposed framework combines elements of a multi-criteria analysis and cost benefit analysis, and incorporates both monetary and intangible impact measures to facilitate the selection of a financing approach that is in society’s best interest.     

WTO框架下农业银行体系改造的基本思路

加入世贸组织后 ,经济全球化和金融国际化给我国金融业带来了全新的机遇和挑战。由于敞开了国门 ,国外企业、金融业大举进军中国已从愿望变成了现实。作为国有独资商业银行的中国农业银行 ,其生存和发展从而面临着严峻的挑战。从入世到完全放开只有五年的缓冲期 ,也就是说 ,五年时间是底线 ,是最后期限。五年中国有银行如不进行完全彻底、全面创新的整合 ,将无出路可言。结合近年外资银行纷纷抢滩中国大陆的激烈势态 ,本文一改“摸着石头过河”、渐进式地推进改革的模式和方法 ,以大刀阔斧的彻底改革方式 ,推出“改造农业银行体系 ,更新农业…     

A conceptual framework for understanding global and transnational public goods for health

The paper presents two taxonomies for classifying global and transnational health‐promoting activities according to three parameters of publicness — non‐rivalry of benefits, non‐excludability of non‐payers and the aggregation technologies. Based on these taxonomies and their implications for efficiency and equity, this paper identifies the need for international cooperation in some, but certainly not all, areas concerning the provision of such health‐promoting activities. Additionally, institutional responses are evaluated in light of the various health‐promoting activities. The roles of multilaterals, non‐governmental organisations, foundations and nations are addressed. A host of current global health issues — for example, public‐private partnerships, international orphan drug legislature and patent protection — are addressed.     

代理地方财政集中支付系统的设计与实现

随着财政支付改革的深入，为了防止预算单位截留资金，中央及地方财政均采用集中支付的方法：根据预算单位申请支付的金额，把款项直接由国库通过财政或预算单位的零余额账户划拨给收款人。日前，中国工商银行已在全国投产银财通系统，负责中央财政的集中支付、地方财政集中支付由于存在几种不同模式，银行端软件由各省市分行自行开发。当前，全国各省的财政集中支付改革正全面展开，希望本能对各省的系统开发提供一些借鉴。     

A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020

As the COVID-19 pandemic has shaped public policies and government finances, it has also influenced the topics that public finance economists are researching. Because the 2020 International Institute of Public Finance Congress featured papers that were submitted prior to the start of the pandemic, the Congress allows us to reflect on the state of research prior to the pandemic’s shock to both fiscal policies and our worldview. In this article, the Editors of International Tax and Public Finance reflect on interesting papers that were presented at this internationally representative conference in public economics. The exercise provides insight on where the field of public economics was heading prior to the pandemic and will provide a yardstick to see how the field evolves in the coming years afterward.

     

发挥注册会计师鉴证作用健全财政监督管理职能

注册会计师事业是市场经济的基石.注册会计师的鉴证服务作用,不仅是财政监督职能的延伸和拓展,而且是财政职能的重要组成部分.