公共财政政策支持农民增收的效应评价

农民增收是"三农"问题的核心问题,在我国建立公共财政体制过程中,公共财政支农政策力度不断加大。该文利用有关数据对财政支农资金在促进农民增收方面的绩效性进行了分析,并根据计量结果,指出未来一段时期内我国促进农民增收的财政支农政策的取向。     

浅析中国公共财政体系运行制度

改革开放以来,中国逐步由计划经济走向市场经济,经济经济墓础决定上层建筑,随着市场经济体制的逐步建立,政府职能、财政运行模式必须与之相适应.本文就当前我国公共财政体制进行简要的分析,并就我国公共财政运行过程中存在的问题予以简要说明.     

浅析对财政监督如何定位的思考

随着社会主义市场经济发展需要，有中国特色的公共财政体制框架，是当前财政支出改革的主要任务。改革的内容已经明确：一是按照公共财政的要求，严格界定公共财政支出范围，加大支出结构调整力度。通过制定科学合理、符合实际的定员定额标准，改进和完善预算支出科目体系，细化预算编制。并实行预算内外资金统一管理。本文就对财政监督如何定位进行探讨。     

我国公共收入体系规范化研究

我国政府收入存在的主要问题是不规范。党的十六届三中全会明确提出了健全公共财政体制的改革目标。根据这一目标，我国政府收入制度改革的目标是构建公共财政框架下的公共收入体系，而构建这一体系的着眼点和核心问题在于收入形式和运行机制的规范化。     

关于市场经济下县(区)级财政监督的思考

随着我国经济体制改革的不断深入和财政体制改革的发展,原有的财政监督体制日渐暴露出其在市场经济条件下的弊端,建立新的财政监督体制,规范会计秩序,加强经济管理和财政监督,重新认识财政监督,探索市场经济下公共财政监督的特点,针对我国国情形成与市场经济相适应的公共财政监督制度,就成为亟需解决的重大问题。本文就当前县(区)级财政监督面临的问题和如何加强县(区)级财政监督作了分析与探讨。     

我国财政预算管理中的体制性"悖论"及其完善研究

"阿罗定理"指出:依靠简单多数投票原则,要在各种个人偏好中选择出一个共同一致的顺序,是不可能的.而公共财政又是每个政府竭力寻求达到一致的行为,其中财政预算是公共财政的重心.因此,加快我国经济发展的步伐,要充分发挥公共财政的作用;目前我国的财政预算体制问题突出,加快财政预算体制改革迫在眉睫.     

依据公共财政要求如何规范政府收费管理的几点思考

一、建立与完善公共财政体制框架下的政府收费机制,是政府收费规范化的方向(一)建立与完善公共财政体制框架下政府规范化收费机制是完善市场经济体制的需要。党的十六大、十六届三中、四中全会和《中共中央关于制定国民经济和社会发展第十一个五年规划的建议》,都对建立公共财政框架提出了明确要求。只有加快建立与市场经济发展相适应的公共财政制度和运行机制,才能尽快与国际通行的公共财政体制相适应。当前行政管理体制改革相对滞后于经济体制改革,也反映在政府收入体制不适应经济体制的转变上。收费按照公共财政要求应遵循“服务—收费”…     

略论公共财政体制下科研事业单位的财务管理

目前我国已初步建立起了以"部门预算、国库集中支付、政府采购和绩效评价"等为基本内容的公共财政体制。基于上述财政体制的转变,作为向社会提供公益性产品的科研事业单位也成为"公共财政"体系下的一个重要组成部分,其财务管理也应做出改变和完善,以适应新体制的需要。文章探讨了公共财政体制的主要内容及其对科研事业单位财务管理提出的要求,并就完善科研事业单位的财务管理提出了具体的途径。     

改革开放后我国农村义务教育公共财政体制的变迁

文章归纳了改革开放后我国农村义务教育公共财政体制变迁的三个阶段:地方负责,分级管理——"一个框架,两个不足"——三级管理,各负其责。通过对上述三阶段的分析和检讨,不仅勾勒了我国农村义务教育公共财政体制发展演变的轨迹,而且探讨了变迁中存在的突出问题,为农村义务教育的财政决策提供参考。     

西北地区实现基本公共服务均等化对策研究

当前,西北地区基本公共服务与发达地区相比差距很大。其根本原因在于公共财政体制不健全、政府职能不清、政府公共产品供给成本高昂、供给体制存在缺陷。西北地区要实现区域之间基本公共服务均等化,就必须完善以推进公共服务均等化为目标的公共财政体制,强化政府基本公共服务职能,建立西北地区城乡统一的公共服务体制,加强西北地区基本公共服务体系规划工作,降低基本公共服务的提供成本。     

公众循环经济认知率调查：思想与行为认知差异

公众对循环经济的认知水平是保障区域循环经济发展的关键因素之一。文章将公众对循环经济的认知分解为＂思想认知＂和＂行为认知＂两个维度,以全面反映公众对循环经济的认知水平。以上海市闵行区为例,采用问卷调查方法,分析了公众对循环经济的＂思想认知率＂和＂行为认知率＂。研究发现,公众对循环经济的＂思想认知率＂较低,平均值为57.24%,而＂行为认知率＂较高,平均值为72.27%。探讨了＂思想认知率＂低于＂行为认知率＂的原因,并从思想和行为两方面提出了提高公众循环经济认知率的措施建议。     

未成年犯罪嫌疑人适用逮捕问题研究

未成年人犯罪已被全世界列为继吸毒贩毒和环境污染之后的第三大社会公害。从全国检察机关的统计数据看,未成年人犯罪案件的数量和比例呈逐年上升趋势,未成年人犯罪案件的不断增多已成为令人担忧的重大社会问题。青少年是祖国的未来,同时也是祖国的希望,因而很有必要对未成年人犯罪问题进行调查,探究其违法犯罪的原因,建立一套科学合理的刑事逮捕措施,以求帮助未成年犯罪人员矫正犯罪,重新改造自我。     

ON THE EFFECTS OF DIFFERENT PATTERNS OF PUBLIC CONSUMPTION EXPENDITURES

The multiplier effects resulting from an isolated increase in the level of public consumption within different public branches are investigated and the policy implications are discussed. The article begins with a theorethical analysis which shows why and in which ways these multipliers can be expected to differ between public branches. Thereafter, an empirical investigation is given, based on simulations with an econometric model of the Swedish economy. In this model the public activities are divided into 13 different public branches. The effects of an increase in public consumption on employment, imports and private consumption are found to differ considerably depending on which branch of the public sector is expanded. Some implications for short run stabilization policy are discussed. The article ends with a special analysis of the implications for a medium term planning problem: the trade off between private and public consumption growth. This analysis throws new light on the old topic "private or public consumption". In an economy with highly differentiated production in the public sector the trade-off is shown not to be unique. The sacrifice of private consumption growth corresponding to a given growth of public consumption expenditures will vary considerably according to the distribution of the public consumption growth within the different branches of the public sector.     

我国上市公司绩效评价方法创新研究

我国证券监管部门对我国上市公司的绩效评价还没有一套科学、全面、动态、体现差异化的评价方法.本文以我国上市公司为研究对象,以"资本增值"和"股东收益最大化"理念为核心,以全面评价和差异化评价为基本思路,以财务指标与非财务指标、定量分析与定性评价相结合为原则,有机融合了各种绩效评价体系的优点,设计了一套适应我国上市公司的绩效评价方法-"超额利润增长率"评价方法.评价方法以上市公司"超额利润增长率"指标为核心,由环环相连的4个子系统、52个指标构成.论文还阐述了各子系统之间的关系以及子系统与最终指标-"超额利润增长率"的关系.     

The impact of government debt on the long-run natural real interest rate – a quantitative evaluation

Persistently low natural real interest rates are a problem for monetary policy and financial stability. I analyse to what extent a permanent increase in government debt that is financed by higher taxes could raise the long-run natural real interest rate. As a measurement tool, I use an incomplete markets model with capital and government bonds. Increasing the public debt/GDP ratio by one percentage point raises the real interest rate by between 0.4 and 1.5 basis points, depending on the degree of inequality generated by the model and the tax instrument used to balance the government’s budget constraint. I also show that the interest rate effect of a change in public debt/GDP predicted by the model is significantly smaller than its empirical counterpart for the US, due to the fact that the model understates the empirical fraction of households that are constrained in their consumption decision.     

The Separation of Spending from Taxation: Implications for Collective Choices

Our fiscal process divorces payment from use. Whilethis divorce has led many analysts of government to separatediscussion of public expenditures from their funding, or usefrom payment, we argue that this approach does not provide auseful framework for understanding our public choices. We arguethat it is the divorce of payment from use that underlies ourfiscal process and, rather than simply dismiss out of handthe study of our fiscal process, it should be an integral partof our study of government. Our framework for describing fiscalinstitutions indicates how our fiscal process invites rent-seekingbecause it allows beneficiaries of programs to avoid paymentfor those programs. We conclude by examining how various changesin the fiscal process may influence our public choices.     

对我国外汇储备问题的若干思考

我国国际收支的连年顺差,境外热钱不断流入,人民币升值压力的进一步增大,再加上我国长期实行的外汇制度等原因,使我国外汇储备大幅增加,而且已经是过量增长.而过多的外汇储备量,会给我国带来一定的风险和损失,包括通货膨胀带来的损失、美元贬值带来的损失以及存在的机会成本等.因此,要从控制增量、合理使用和配置资产以及改革现行外汇制度等角度出发,对我国外汇储备进行合理的控制.     

Should mobile capital pay for public infrastructure investment?

The paper contributes to the discussion of fiscal competition with infrastructure goods. We explicitly focus on the costs of providing public infrastructure capital that appear in the public budget as investment. Thus we analyse the problem in a dynamic framework. Public infrastructure is considered as a marginal product complement to private capital. A central result of the model is that the fact that public capital is a complement to private capital, so that an increase in the supply of public capital ceteris paribus improves the marginal productivity of private capital, cannot be used as an argument to support a source tax. The so-called indirect productivity effect on private capital induced by public inputs does not justify the taxation of mobile capital. Rather, the efficiency of a source tax on mobile capital income depends on the question of whether or not the public input generates a factor rent to private capital.

解决中低收入城镇居民住房问题探析

随着社会经济的快速发展,各地的房价不断攀升,房价上涨给百姓生活带来的经济负担和精神压力。引起了社会各界的广泛关注。解决买房难、买房贵的问题已成为迫切需要解决的问题。通过分析我国中低收入城镇居民住房现状及其原因,阐述了解决中低收入城镇居民住房困难问题的必要性,提出增加中低收入城镇居民收入和提高收入增长幅度、降低高房价的具体对策,并提出将住房保障纳入我国的社会保障体系的建议。     

Public Debt,Economic Growth and the Real Interest Rate: A Panel VAR Approach to EU and OECD Countries

ABSTRACT

We investigate the causal relationship between public debt ratios and economic growth rates for 31 EU and OECD countries. We estimate a panel VAR model that incorporates the long-term real interest rate on government bonds as a vehicle to transmit shocks in both the public debt to GDP ratio and the economic growth rate. We find no causal link from public debt to growth, irrespective of the levels of the public debt ratio. Rather, we find a causal relationship from growth to public debt. In high-debt countries, the direct negative impact of growth on public debt is enhanced by an increase in the long-term real interest rate, which in its turn decreases interest-sensitive demand and leads to a further increase in the public debt ratio.