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人类社会的现实和演进总是指向一种更为丰富、完善而又理性、和谐的社会生活,而从民主目的指向的困境和工具指向的张力来看,民主本身和其目的相混淆就可能产生认识上的混乱和实践上的障碍。作为一种致力于实现更多人的权力与权利和更多的人的权力与权利的程序和机制,民主的根本目的应该是实现一种“更为丰富和完善而又理性和谐的社会生活”。作为一种制度设计,无论其形式与内容的内涵和外延如何,民主都只是为这一目的服务的工具。只有实现从目的到工具的回归,民主的作用才可能得以最大限度地发挥。 相似文献
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在落实“六项机制”、推进“精心谋事、用心干事、专心万事”主题活动中,我们深刻认识到县、乡财政工作要充分发挥财政职能,真正做到“三保一弘扬”,促进科学发展和社会和谐,就必须全面推进财政科学化、精细化管理。那么,当前县乡财政科学化、精细化管理的现状如何?今后该如何推进县、乡财政科学化、精细化管理?下面是笔者的若干浅见。一、县、乡财政科学化、精细化管理的现状实现财政管理科学化、精细化是推动科学发展和社会和谐的必然要求。近些年来,县、乡财政部门在促进财政管理科学化、精细化方面做了不少基础性工作,用制度管权,按制度办事,靠制度管人方面取得了初步成效,管理水平和工作效率显著提高。 相似文献
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论“效率与公平”问题的终结 总被引:3,自引:0,他引:3
经济学界对于“效率与公平”关系问题,主要有三种观点效率优先论、公平优先论、效率与公平兼顾论。笔者认为“效率与公平”是一种和谐的动态平衡关系,即效率-差距扩大-公平-差距缩小-效率。而这种和谐正是可持续发展所追求的,人类在追求“效率与公平”的和谐中必然走向可持续发展,可持续发展是“效率与公平”问题的实质。 相似文献
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社会的和谐,在本质上体现为文化的和谐。在文化建设中以人为本。促进人的全面发展,是构建和谐社会的根本。“致中和,天地位焉,万物育焉”,“和谐是美的最高法则”,在中外哲学中,和谐是一种境界,也是一种方法。先哲“执中致和”的思想告诉我们构建和谐社会不仅要在任务和目标即“做什么”上追求和谐,还要在工作方式即“怎样做”的“做法”上保持和谐。 相似文献
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近年来,特别是“十五”以来,廊坊市各级财政部门以科学发展观统领财政工作全局,认真实践市委、市政府的经济发展思路,转变经济增长方式,不断做大经济蛋糕,在经济总量不断扩大的同时,财政收支规模也实现了较快增长。但在新一轮经济增长中,受煤炭、石油、钢铁、有色金属等传统行业的高速增长及产品价格上涨影响,我省部分地区财政收入实现了快速增长,而我市财政收入增长幅度处于落后位置。我市经济应当如何迎头赶上,财政收入应该如何做大做强,本文从财政与经济发展关系角度对这一问题进行初步分析。一、“十五”以来财政运行分析“十五”期间是… 相似文献
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试论我国财政支出管理的制度创新 总被引:1,自引:0,他引:1
近年来,我国国家财力增长可观,但财政支出增长更快,收支矛盾仍然突出。究其原因,主要是财政支出管理制度改革远远滞后于整个财政制度的改革。具体表现在:(1)财政职能与市场经济的特点和要求仍不相适应,财政支出中“缺位”和“越位”并存,财政支出结构不合理。(2) 相似文献
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Xiang Hongqiao Liu Zhenghua 《生态经济(英文版)》2007,3(2):122-131
To build the harmonious society needs the effect of morality.There are various kinds of moral values.Moral values can be divided into proper ones and improper ones according to whether the social benefit is bigger than the social cost of the moral behavior.The former is helpful to the optimal allocation of resources and improve the formation of the harmonious society; while the latter is harmful to the optimal allocation of resource and bad to the formation of the harmonious society.The proper and scientist moral values include: sustainable development view on ecology,fair,just and win win view on morality,credibility,right view on rich and poor,right view on consumption and so on.To build the proper and scientific moral value,the more important way is building proper moral property rights institution by recognizing properly and constructing moral property rights besides legislation,setting up moral surroundings,valuing moral penetration,strengthening moral education etc.
Harmonious society;Moral property rights;Moral value 相似文献
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随着经济的发展,我国人民的生活水平不断提高,一部分人已经达到较高的收入水平,因此,有必要对个人收入进行适当的税收调节。在保证人们基本生活费用支出不受影响的前提下,高收入者多纳税,中等收入者少纳税,低收入者不纳税,以此缩短贫富差距。无论国家的正常运转,还是创建稳定和谐的社会,都离不开纳税人缴纳的税款。 相似文献
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《International Review of Applied Economics》2012,26(2):241-252
Standard fiscal theory suggests that taxation should be heaviest on the least mobile factors of production – for both efficiency and revenue reasons. A shift in tax burdens from capital to labour as economies become globally integrated is thus justified. This theoretical tradition (founded by Ramsay and continued by Mirrlees and Lucas) assumes by construction that profit taxes reduce investment and growth; and while sensitive to inter-generational equity, sidesteps the issue of income distribution within generations. In contrast, starting from Keynes’ critique of these assumptions and building on modern endogenous growth models, it can be shown that profit taxation is not necessarily injurious to productive investment. In practice, moreover, the effect of globalisation has not been to reduce tax rates on capital, but rather to erode the tax base itself (i.e. ‘tax evasion’). Improved information exchange between tax authorities, which is now being driven by fiscal insolvency in developed countries, would allow tax incidence to be shifted so as to improve income distribution within OECD countries. Such cooperation could also permit the replacement of the current discretionary system of fiscal transfers from rich to poor countries (‘development aid’) by equitable sharing of global capital tax revenue. 相似文献
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Employment matters for development because it can raise household income, lower inequality, promote economic growth, and contribute to political stability. Many countries have high rates of public employment, but what effect does this have on overall employment and unemployment rates? This paper investigates if and to what extent public‐sector employment crowds out (reduces) private‐sector employment. In particular, we estimate regressions of unemployment or private‐sector employment on two measures of public‐sector employment. The study uses an especially assembled dataset, which is novel for its coverage of a large sample of developing countries as part of a panel of rich and poor countries. Our results point to full or just about full crowding‐out for the entire sample. Unlike previous cross‐country studies, which were restricted to advanced economies, we are able to show that these results also apply to developing countries, although crowding‐out may not be quite as high as in advanced economies. The results mean that high rates of public employment have an offsetting large negative impact on private employment rates and do not reduce overall unemployment rates. With the qualifier that government activities may help the economy in other ways, our results imply that, rather than creating public‐sector jobs, scarce fiscal resources could be better spent on other developmental needs. 相似文献
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西部大开发面临的新挑战 总被引:1,自引:0,他引:1
实施西部大开发战略要处理好五个关系:治理保护生态环境和农民治富如何并进,基础设施建设和制造业如何协调发展,资源开发如何与资源加工同时并举,如何塑造一个“经济高地和政策洼地”同时并存的环境,大开发中如何实现教育优先、义务教育平等。 相似文献
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We ask what redistributions of income and assets are feasible in a democracy, given the initial assets and their distribution. The question is motivated by the possibility that if redistribution is insufficient for the poor or excessive for the rich, they may turn against democracy. In turn, if no redistribution simultaneously satisfies the poor and the wealthy, democracy cannot be sustained. Hence, the corollary question concerns the conditions under which democracy is sustainable. We find that democracies survive in wealthy societies. Conditional on the initial income distribution and the capacity of the poor and the wealthy to overthrow democracy, each country has a threshold of capital stock above which democracy survives. This threshold is lower when the distribution of initial endowments is more equal and when the revolutionary prowess of these groups is lower. Yet in poor unequal countries there exist no redistribution scheme which would be accepted both by the poor and the wealthy. Hence, democracy cannot survive. As endowments increase, redistribution schemes that satisfy both the poor and the wealthy emerge. Moreover, as capital stock grows the wealthy tolerate more and the poor less redistribution, so that the set of feasible redistributions becomes larger. Since the median voter prefers one such scheme to the dictatorship of either group, democracy survives.We would like to thank, Daron Acemoglu, Marco Basetto, Alberto Bisin, V.V. Chari, Pat Kehoe, Onur Ozgur for very useful comments. 相似文献
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事业单位法人管理,是我国改革不断深化过程中出现的新问题。社会主义市场经济条件下的事业单位法人管理,诚信道德建设占有重要地位,可谓多项管理的基础、核心,是治本之策。事业单位法人在社会机构整体框架中,担负着特殊职责,要求事业单位法人正确处理“两种效益”的关系,坚持以社会效益优先的价值方针;正确处理整体利益与局部利益的关系,强化为公共利益提供优质服务的诚信意识;正确处理一时的效应与夯实基础的关系,更好地为经济社会协调发展服务。 相似文献
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Johannes Kabderian Dreyer Peter Alfons Schmid 《International Review of Applied Economics》2015,29(4):506-532
Net fiscal transfers are commonly seen as a possible means to ensure the well-functioning of a currency area. We show that US net fiscal transfers, measured as the difference between gross federal revenues and federal expenditures per state, are enormous. Moreover, we run panel regressions that suggest their dependence on relative GDP and relative GDP growth during crisis periods, evidence of net fiscal transfers from relatively rich to relatively poor states (redistributive effect) and to states with an underperforming economic development (stabilization effect). The Euro-zone (EZ) lacks a system of fiscal federalism, which raises the question of whether it should be established in the medium- and long-run. If so, which should be the magnitude of net fiscal transfers? We calculate these transfers hypothetically for 1999–2010, using a relative volume comparable to the one in the USA. 相似文献