振兴东北老工业基地——在改革中求变

上世纪90年代初开始关注“东北现象”，并提出振兴东北老工业基地的任务已过去了10年。首先应当肯定，10年来，东北经济也实现了较快增长，经济结构逐步得到调整，社会经济面貌发生了巨大变化，绝大多数城乡居民的生活水平有了显著改善。2001年与1991年相比，全国GDP平均每年增长9．92％，同期辽宁、吉林、黑龙江三省的     

新公共管理体制下政府会计理论体系研究概论

20世纪70年代末期，西方资本主义国家的政府职能和规模不断扩张，并且面临“滞涨”的困境，导致其普遍陷入了信任危机。为了维护社会稳定，适应公共管理环境在经济全球化的局势下发生的巨大变化，追求经济效益的最大化，“新公共管理”体制开始逐渐兴起。虽然其在理论上方兴未艾，但是它对于我国的改革开放和现代化建设中的政府机构改革具有相当积极的意义。     

企业财务会计的特征及管理

改革开放20年来，我国的社会经济发生了巨大变化，在由计划经济向市场经济体制转轨过程中，取得了令人瞩目的成就。随着改革开入的不断深入，财务会计工作也在改革中发生了巨大变化，并制定了适应市场经济的企业财务制度。     

浅谈我国政府会计确认基础的改革

20世纪80年代以后，在经济全球化日益加深、政府财政危机以及私营部门革新成就示范效应的影响下，许多西方国家掀起了以降低政府成本、提高行政效率为目的的新公共管理改革浪潮。在新公共管理模式下，政府的受托责任发生了巨大变化：它开始重视产出，重视绩效，重视成本与收益的配比分析，直接面对公众顾客负起责任，受托责任链条由政府——政治官员——公众，变为政府——政治官员——公众和政府——公众，增加了政府直接面对公众的责任。     

城镇企业职工基本养老保险制度变革中的政府财政补贴责任分析

随着经济体制改革由计划经济逐渐向市场经济过渡,全国统一的社会统筹和个人账户相结合的城镇职工基本养老保险制度正式建立。随着养老保险制度的变革,我国政府财政责任也逐渐发生了转变,经历了由完全责任——缓慢增长——日益加大的转变。从1998年开始,政府不断加大对企业职工基本养老保险制度的财政支持,财政补贴高速增长,在城镇化、人口老龄化高龄化加速的背景下,政府将更加倚重财政补贴来缓解企业职工基本养老保险制度的不可持续风险。政府财政规模在近期内或较长时间内仍将会快速扩大。值得注意的是,政府财政补贴企业职工基本养老保险时一定要保持其适度性。     

竞争性的中国税制优化进程

我国加入世界贸易组织后，日益融入国际社会中，中国经济成为世界经济的重要组成部分，中国参与国际税收竞争也成为参与国际市场竞争的重要内容。同时，信息社会的来临带来了社会经济各方面的巨大变化，知识经济逐渐占据主导地位。知识经济在我国已经初露端倪。然而，我国现行税制仍以物质作为主要征税对象，税制结构中流转税主体特征十分明显，远远不能适应知识经济发展的要求，同世界接轨，建立现代税收制度日益提上日程。     

世联网:现代贸易的先行者

世联网：现代贸易的先行者□本刊记者吴素萍记者：作为世联网的主要设计者和决策者您能否谈谈世联网的设计思想及其在市场经济中的意义？韩总：当今世界国际经济格局正在发生巨大变化，逐步走向经贸一体化，中国与国际社会日益不可分。中国的企业愈益需要及时捕捉国际市场...     

高新技术产业发展与风险投资探讨

风险投资作为一种独特的融资方式，正日益风靡世界，也逐渐为国人所认识，中央领导也多次提到风险投资与科技创新，一些地方政府正在把发展风险投资作为促进当地经济发展的新的经济增长点。风险投资在带动高新技术产业发展中所起的作用越来越重要，它已成为影响社会经济发展和产业进步的重要力量。风险投资业的发展，离不开各级政府的支持与扶持。     

中国农村土地制度的缺陷与创新

以家庭联产承包责任制开始的农村土地制度改革是诱致性制度变迁过程,解放了生产力,调动了农民积极性,使农村与农业经济发生了巨大变化。但随着市场经济的发展和城市化进程的推进,这一制度的缺陷也开始日益暴露,农民收入难以提高,农业发展缓慢,直接影响农村社会的稳定,成为当前新农村建设与和谐社会建设的一大制度障碍,需要进行制度创新。     

从信用担保制度看中国企业债券市场的发展

一、问题的提出 中国企业债券市场的出砚有着深刻的历史背景。始于1978年的经济体制改革使中国社会的分配格局发生了巨大变化,企业、居民以及地方政府的利益逐渐受到重视。分配格局的变化导致财政融资方式转变为政府主导型间接融资方式。20世纪80年代中期,银行信贷行为受到很强的控制,国内资金十分紧张,此时,股票融资虽然已经出现,但却因为涉及所有制问题而无法得到快速发展。     

The effects of the external debts of Mexico,Brazil, Argentina,Venezuela, and the Philippines on the United States

The external debts of developing countries have become a major issue recently, prompting debate among both academicians and policy markers. In this paper, the author describes the origins and history of debt problem, summarizes proposals for policies for creditor nations, and estimates the effects of debt-related austerity in five major debtor nations on US imports, exports, net exports, and output in 1985. He concludes that debt-related austerity was responsible for 11.0% of the US merchandise trade deficit in that year, caused decreases in US net trade in 40 to 61 non-service industries studied and decreases in output in 46 industries, and caused a decrease of 0.5% in GNP.

Neither a borrower nor a lender be;

For loan oft loses both itself and friend,

And borrowing dulls the edge of husbandry.

William Shakespeare (Hamlet, I. iii. 75)     

Specialization,product development,evolution of the institution of the firm,and economic growth

This paper considers the effects of the division of labor on economic growth and welfare in a general equilibrium environment where changes in individual specialization and product development can proceed simultaneously. The nature of the dynamic equilibrium is shown to depend on the interaction of transaction efficiency, economies of specialization, and economies of complementarity. Where the dynamic equilibrium involves evolution in the division of labor, this will be associated with increased per capita real income and hence economic growth. It is also shown that the emergence of firms is an aspect of the evolution of division of labor if transaction efficiency for a producer good is lower than that for labor used to produce this good.     

Uncertainty,trust, and the regulation of the banking industry

This paper suggests that, in presence of uncertainty, individual choices are made on the basis of subjective evaluations, and the transmission of information is too expensive, so that the decision-making process must largely be based on other agents’ knowledge. Banks operate by developing a network of personal relationships, based on trust, that allows agents to make use of the subjective knowledge of others. The deregulation process of the financial industry of the 1990s was based on the principle that information disclosure would make the market for securities more efficient, increasing risk diversification, and making the financial system safer. Many innovative financial contracts, however, were not backed by trust and reputation mechanism as traditional banking activities. The shadow banking system emerging from these market-based transactions was thus much more risky and fragile than the traditional one, based on private information and unwritten rules of conduct.     

Information, Evolution of the Institution of the Firm, and the Optimal Decision Horizon

This paper introduces an information problem into Yang and Ng's model of the firm, to study the process of social searching for the efficient structure of residual rights. The analysis adopts the concept of Walrasian sequential equilibrium developed in the literature of endogenous specialization to model this searching process. The main finding is that more organizational patterns will be experimented with, and therefore an efficient organizational pattern is more likely to be achieved as the pricing efficiency increases. The problem of determining the optimal decision horizon is solved by specifying a tradeoff between the benefits and calculation costs from longer decision horizons.     

Factor Endowment,the Choice of Technology,and the Volume of Trade

Abstract

This paper studies impacts of factor endowment on international trade in a general equilibrium model in which firms choose their technologies endogenously. Although countries only differ in factor endowment ex ante, countries may also differ in their chosen technologies. If industries choose different capital-labor intensities in equilibrium, the Heckscher–Ohlin theorem, factor price equalization theorem, the Rybczynski theorem, and the Stolper–Samuelson theorem hold. If industries choose the same capital-labor intensity in equilibrium, the volume of trade is zero. None of the four theorems applies.     

中国的宪政、"三个代表"与法治

由于植根于本国的意识形态和宪政观念,西方的评论家常常误解中国的意识形态、宪政和法治的发展."三个代表"思想不仅能够充当中国共产党执政地位的意识形态基础,而且能够充当国家政治和意识形态权力的合法性来源.因此,它不仅仅是一种意识形态,而且能够推动中国宪政理论和实践的发展.     

Crony capitalism,the party-state,and the political boundaries of corruption

We build a model that puts together crony capitalism, the hierarchy of the Chinese communist party-state, and the decision-making process inside the Party Center. We show that inefficient economic institutions create local corruption that raises realized productivity, while generating rents that flow along the party-state hierarchy up to the provincial level, threatening the Center’s control in potential crises. Although both stronger crisis control and higher economic performance help the Center’s goal to stay in power, we show that given a general fat-tailed risk of crisis, the Center will maximize crisis control at the expense of the economy when choosing its tolerance of local corruption. Power structure and corruption within the Center and reciprocal accountability between central and provincial leaders are also analyzed. Our analysis suggests conditions under which China’s communist regime will or will not deal with the existential threat presented by corruption.     

Sraffa,Okun, and the theory of the imperfectly competitive firm

Piero Sraffa's Production of Commodities by Means of Commodities is wedded to Arthur Okun's Prices and Quantities to bring out important implications for the theory of the imperfectly competitive firm. The implications relate to firm objectives and to firm behavior in both the ‘vertical’ environment (relations with suppliers) and the ‘horizontal’ environment (relations with customers and competitors).