浅谈事业单位会计制度

事业单位是通过一定的程序建立，为社会提供公共物品或服务，以提高社会公共利益为宗旨的非营利性组织，与政府机关相比它不具有权力性，与企业相比它具有弱营利性甚至非营利性。     

关于公共物品私人供给的制度思考

继市场制度在提供公共物品上的无能之后，人们又发现政府组织在公共物品的供给上也存在失灵现象，政府提供公共物品虽然克服了搭便车问题，却出现了政府在公共物品生产中的无效率、短缺和消费拥挤等问题。那么，为什么政府在提供公共物品方面也存在失灵问题呢？究竟也何种方式能更有效地提供公共物品呢？对这一问题国外是如何处理的？我国又该怎么样去做呢？本文将对这些问题进行一些探讨，并依此提出自己的一些想法。[第一段]     

非营利组织进入准公共物品领域的探讨

准公共物品是一种特殊性的物品，它的建设情况是一国经济实力的体现。由于它的公共性的特征，使得我国政府长期以来一直承担着这项艰巨任务。随着西方非营利组织成功经验的传播，以及我国政府在准公共物品建设中的乏力表现使得具有独立性、效率高的非营利组织进入准公共物品领域成为可行。但由于政府在培育非营利组织上发挥的作用有限，加之其自身资金、管理等原因，阻碍了非营利组织的进入进程。因此政府应该对非营利组织从资金上给予援助，政策上予以支持，同时提供其参与准公共物品建设的机会；而作为非营利组织自身则必须尝试多元化的融资渠道、扩大宣传面、同时改变管理模式，发挥非营利组织在准公共物品建设上的作用。     

政府职责与我国城市公共交通的问题及其对策探析

城市公共交通作为公共物品,具有社会公益性和非营利性,带有一定的福利性质.政府作为公共物品的提供者,在其中起着举足轻重的作用,承担着重大职责,而我国城市公共交通暴露出来的一些问题,在一定程度上反映了政府责任的缺失.本文从政府职责出发,分析我国城市公共交通存在的问题,并从政府的视角寻找解决问题的对策,希望能对城市公共交通问题的解决有所裨益.     

城市公共物品配置研究的创新成果--评《城市公共物品的市场化配置研究》

孙钰博士的“九五”社科规划研究成果——《城市公共物品的市场化配置研究》，从剖析公共物品配置的乘数效应、结构效应和外部效应人手，提出了城市公共物品市场化配置的总体思路，阐明了公共物品配置的规律性，建立了一整套崭新的理论分析体系，为我国特定体制下公共物品市场化配置的决策依据和政策取向提供了理论支持。     

公共物品的私人提供与合作生产:理论的扩展

公共物品理论的现代扩展表明 ,并不是所有的公共物品都是需要通过政府干预来提供的 :公共物品的提供并非都是“囚犯两难”的问题 ;利他主义和动态博弈的存在意味着公共物品合作提供的可能性 ;将公共物品和私人物品相联系的激励机制同样可以在自发情况下解决一部分公共物品的供给问题。公共物品理论的这些发展对我国公共物品提供机制的改革具有重要的启示。     

提高我国公共产品供给效率的思考

公共物品是增进社会福利不可或缺的,由于市场供给公共物品的失灵,传统的理论认为政府是公共物品最好的提供者。在实践中,我国把政府视为公共物品的当然提供者。笔者在研究我国公共物品供给现状的基础上,分析了单纯由政府提供公共物品失效的原因,提出了解决问题的对策。     

不同财政约束条件下的农村公共物品供给

农村公共物品的供给在不同的财政约束条件下有不同的表现形式。高度集中的财政体制下,政府采取了特殊的农村公共物品供给方式:集体经济组织内部分摊成本和劳动替代资本。在财政软约束条件下,政府提供的农村公共物品往往不符合农民的偏好。农村税费改革后,基层政府面临的财政紧约束使农村公共物品供给陷入困境。而财政约束法治化,为摆脱困境、实现农村公共物品的有效供给提供了保证     

我国公共物品的政府提供机制及改革

对经济转型中我国公共物品提供机制及公共支出结构的分析表明:在我国现有财政规模和财政支出结构情况下,政府提供的公共物品严重不足。要改变这种状况,就要调整财政支出结构,适当增加对科教文卫、社会保障、基础设施等基础性公共物品的支出,并改变政府在提供中的角色和方式。     

公共物品理论研究新进展

本文介绍了国外理论界关于公共产品供应研究的最新进展并提出若干启示。由于政府很难有关于公共物品供应的准确和完全的信息，文章首先介绍了国外学者关于公共物品供应中如何解决信息问题并使公共物品有效供应的研究成果；其次介绍了国外学者们关于选举、利益集团等政治因素影响公共物品供应效率和公平的一系列观点；国外学者从理论上分析了公共物品供应私有化效果的原因，并通过大量的实证研究表明私有机构提供公共物品比国有部门更有效率，且产品或服务的质量未必下降；最后文章指出了我国公共产品领域改革的若干启示。     

Retailing public goods: The economics of corporate social responsibility

This paper explores the feasibility and desirability of Corporate Social Responsibility (CSR). We identify CSR with creation of public goods or curtailment of public bads. Using a model with profit-maximizing firms, the paper shows that there is a direct parallel between CSR and traditional models of private provision of public goods. Indeed, firms that use CSR will produce public goods at exactly the same level as predicted by the standard voluntary contribution equilibrium for public goods. We compare CSR with government provision and charitable provision, discussing when CSR by private for-profit firms could have a comparative advantage in dealing with public goods provision.     

Is the CSR Craze Good for Society? The Welfare Economic Approach to Corporate Social Responsibility

Abstract

Welfare economic analysis of Corporate Social Responsibility (CSR) equates CSR with the provision of private goods bundled with provision of public goods (or, in the symmetrical case, bundled with the curtailment of public bads). Two common examples are cause-related marketing and “green goods” where private goods are sold at premiums that are then used to pay for provision of public goods and/or curtailment of public bads. This paper expands upon the model of Besley and Ghatak (2007 Besley, T. and Ghatak, M. 2007. “Retailing Public Goods: The Economics of Corporate Social Responsibility,”. Journal of Public Economics, 91(9): 1645–1663. [Crossref], [Web of Science ®] , [Google Scholar]) for the case of imperfect government to develop a complete typology for analyzing whether the provision/curtailment of public goods/bads will be best served by companies (through CSR), by imperfect governments or by non-profit organizations. Finally the paper discusses the main differences between the welfare economic approach to CSR and the general multi-disciplinary CSR literature.     

非营利组织信息披露与社会捐赠:一个博弈分析

对非营利组织来说,提高自身持续发展能力为社会提供公益服务是其目标之所在。实现这一目标,非营利组织必须建立一个固定的社会捐赠群体来获取稳定的资金来源。通过一个完全信息动态博弈模型的分析可知,非营利组织在管理和运作中只有充分披露所接收的社会捐赠款的使用效率和效果,才能满足捐赠人的信息需求并使其享受到捐赠行为所带来的效用,进而采取进一步捐赠行动,非营利组织也由此提高其社会公信力,并能持续地获得资金来源。     

Measuring the Unmeasured: Cultural Heritage Studies in Honor of Prof. Francesco Forte

This paper presents the contributions of Francesco Forte to the measurement of art and cultural goods and services, as I worked with him as his co-author. These contributions range from the valuation of art goods by the art matrix we conceived, to the valuation of the cultural welfare of nations, regions and local communities. Our work also assessed the provision of cultural welfare at the national, regional and local level for the public and non-profit sectors and measured the efficiency and effectiveness of museum bureaucracies. We also studied the profitability of investments in the arts by considering product life cycles, artistic movements and economies. More recently, with Michele Caputo, we focused on the long-run life cycle and success of the movie industry for select countries competing with foreign movie industries and TV entertainment by adopting Caputo’s fractional derivatives theory, which captures the role of past history. Professor Forte and I also developed the Differential Touristic Development Index to measure the effects of art and cultural enterprises as tourist attractions. The most innovative contributions of Francesco Forte to the measurement of the economic value of cultural goods and services demonstrate that it is possible to “measure the unmeasured,” and therein improve public collection of statistical data with the goal of increasing the preservation and valuation of cultural goods and services and highlighting their potential as economic multipliers.     

公共产品提供的逻辑

从市场失效推导出来的公共产品理论不能有效地区分公共与私人产品,也不能解释公共提供的事实。本文试图从另一个角度讨论什么是决定产品公共提供的根本原因,并以外部性—效用相互依存性—公共提供这样的顺序来推导公共产品提供的逻辑。     

Voluntary Provision of Public Goods and Technology

This paper highlights issues in the theory of voluntary provision of public goods, building on the investigation by Peacock in connection with the contributions by Coase and Buchanan. Our goal is twofold. We first draw attention to the early literature investigating the provision of public goods and to the successive theoretical analysis. We then focus on the impact of technology on supply and demand. Examples of different types of public goods are provided, with special attention to the cultural sector, to investigate whether and how technology affects the efficiency and the effectiveness of the related public goods provision. The implementation and exploitation of technological advancements are investigated in view of the role of different actors (public, private) at different levels of government.     

省直管县改革对县域公共物品供给的影响——基于河北省136县(市)面板数据的实证分析

基于河北省136个县(市)2003～2007年的相关社会经济数据,文章建立面板数据实证分析了省直管县改革对县域公共物品供给的影响。研究发现,省直管县改革在显著提高县域生产性公共物品供给水平的同时,显著降低了县域服务性公共物品的供给水平;而且除人口规模外,省直管县改革对县域公共物品供给的影响关系并不会受到县域环境因素的影响。     

Tax Competition,Investment Irreversibility and the Provision of Public Goods

This article studies the effects of tax competition on the provision of public goods under business risk and partial irreversibility of investment. As will be shown, the provision of public goods changes over time and also depends on the business cycle. In particular, under source‐based taxation, in the short term, public goods can be optimally provided during a downturn. The converse is true during a recovery: in this case, they are underprovided. In the long term, however, tax competition does not affect capital accumulation. This means that the provision of public goods is unaffected by taxation.     

事业单位会计改革问题研究

我国财政预算管理制度改革、西方国家非营利组织会计的影响和现行事业单位会计准则制度本身存在的缺陷是事业单位会计改革的主要原因。笔者论述了我国事业单位会计改革的主要问题:将事业单位会计改变为政府与非营利组织会计体系中的国有非营利组织会计、单独制定国有非营利组织会计准则、增加国库集中收付和政府集中采购经济业务会计核算的规定、将现行的净资产会计要素分为基金和结余两个会计要素等。