收入分配公平的衡量——基于等基尼系数线的平均增长点方法研究

文章在基尼系数的基础上,提出了等基尼系数线、平均增长点等相关概念,构建了用于判断收入分配公平性的平均增长点方法,认为在等基尼系数线的条件下,平均增长点横坐标数值越大(不超过0.8时)其代表的收入分配越为理想.通过对湖南省1998、2005以及全国2005、2007年的城镇居民收入分配公平状况的实证分析,论证了基于等基尼系数线的平均增长点方法在判断居民收入分配公平状况的有效性.     

研究和应用中国基尼系数应当注意的几个问题

目前世界各国或地区在衡量本国或本地区收入分配公平与否时,普遍采用国际公认的基尼系数作为度量标准。近些年我国在研究居民收入分配问题时也十分关注中国的基尼系数。但是,在计算和应用中国基尼系数时,有许多问题需要认真地加以研究,包括如何正确认识基尼系数的作用、怎样不断改进和完善基尼系数的计算基础和方法,以及如何正确应用和评价基尼系数等。本文对上述问题进行了探讨。     

对我国居民收入分配现状的价值判断

国内学者对居民收入差距的实证研究已经达到了较高的水平，但是对居民收入分配进行规范研究还是一个嵌新的课题，本文旨在将价值判断引入收入分配领域，并设计出衡量居民收入分配合理程度的规范指数，文章最后对我国居民收入分配的现状进行了综述评价并简要分析了居民收入差距过大对公平与效率的影响。     

社会保障对收入分配差距的调节效应——基于陕西省宝鸡市住户调查数据的实证研究

社会保障具有重要的收入再分配功能,在很多国家社会保障都是调节居民收入分配差距最重要的手段。本文对陕西省宝鸡市住户调查数据的实证研究表明,社会保障转移性收入缩小了居民收入分配差距,使城乡居民收入的基尼系数下降了4.5%,其中城镇居民基尼系数下降22.8%,农村居民基尼系数下降1.82%。但由于农村居民获得的社会保障转移性收入远远低于城镇居民,从而导致城乡收入差距上升23.17%。为抑制收入分配差距的进一步扩大,中国应重视社会保障对收入分配的调节作用,进一步增加社会保障的财政投入。尤其要加大对农村社会保障的财政投入,尽快扭转社会保障对城乡收入差距的逆向调节。     

正视收入分配现状 完善收入分配调节机制

对当前我国居民收入分配现状的认识 改革开放以来,一方面伴随着经济的快速发展,我国城乡居民的收入水平得到大幅的提高,人民生活不断改善,但另一方面,我国居民收入在不同人群之间的分配差距却正日益扩大,从国际通行的居民个人基尼系数的测算中可见一斑.据国务院发展研究中心的有关数据统计,我国居民个人的基尼系数1996年为0.424,2000年达到0.458.根据国际标准,基尼系数在0.4以上就表示分配的绝对不均.如果说90年代中期以前的收入差距扩大是在居民收入水平提高基础上的扩大,那么在近几年,收入差距扩大则是富有者越来越富有,贫困者越来越贫困的两极分化.……     

加快城镇化进程与改善我国居民的收入不平等

本文在分解我国居民收入基尼系数的基础上发现城乡之间的收入不平等是全国居民收入不平等的决定因素,并且二者的变化趋势相同。因此改善全国居民收入分配的重点应是缩小城乡居民之间的收入不平等。进一步通过分析城乡之间的基尼系数,我们发现加快城镇化进程是改善城乡之间收入不平等的关键。我们还分别考察了城镇人口比重以及城乡之间收入之比的变化对全国以及城乡之间收入不平等的影响,结果表明加快城镇化进程有利于全国居民收入差距的缩小。基于上述结果,我们建议加快城镇化进程并且防止城镇内部基尼系数的扩大。     

效率优先 关注公平 充分发挥税收在调节收入中的积极作用

最近,政府有关部门与部分专家学者用基尼系数分析社会分配均衡程度的方法,对我国城乡居民收入分配状况进行了认真的分析.基于我国仍处在改革进程中,居民收入分配并不统一而存在着二元性,基于居民收入的多渠道及隐蔽性,基于调查范围有所不同,因此,调查所得出的数据并不完全一致.共同的看法是,这几年居民收入差距拉大是客观的事实.告诫人们必须引起对分配公平问题的关注.但是,对收入拉大的程度以及解决问题的着眼点则在看法上有所差异:一种看法,对分配不公问题看得更严重些,提示人们基尼系数已突破了O.4的警戒线,1998年已达到O.424,已进入了不均衡的……     

国民收入公平问题的探索与思考——基于基尼系数和劳动者报酬占GDP比重分析

改革开放三十多年来,我国经济得到了迅速的发展,在经济不断增长的同时,收入分配问题逐渐显现,本文从基尼系数和劳动报酬占GDP比重方面,分别从居民之间收入分配不公和居民收入增速与财政收入增速探讨我国收入分配问题,从两方面说明我国目前存在的收入分配问题。     

居民收入差距继续扩大

<正>在收入分配改革方案久攻不下的年里,居民收入差距在继续扩大。由中国发展研究基金会发布的《转折期的中国收入分配》报告显示,中国改革开放初期的居民收入基尼系数不到0.3,到2001年攀升到0.45左右,至2007年进一步上升到0.48,2010年超过0.5,已跨入收入差距悬殊国家行列。     

自由主义视角下收入再分配的理论研究——从2012年博鳌论坛的一场争论说起

中国特色社会主义市场经济体制下的初次分配不均衡导致我国社会的贫富分化加剧,自从2000年公布中国基尼系数为0.412之后,国家统计局再也没有对这项统计公布过具体数字。然而,北京师范大学收入分配与贫困研究中心主任李实根据中国社科院居民收入分配研究课题组关于基尼指数的大型调查和测算,估算出2007年中国的基尼系数为0.48。公平问题已经成为构建社会主义和谐社会的热点、重点、难点。本文对自由主义收入再分配理论进行了研究。     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...     

The case for management history

This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory.     

The life and career of John Spence Ogilvy (1805-71), the first chartered accountant to emigrate to Australia

So far as the available evidence allows, this paper examines the life and career of John Spence Ogilvy, foundation member of the Society of Accountants in Edinburgh in 1854, who emigrated to Melbourne in 1856, but did not play a part in the development of an organized accounting profession in Australia. The paper also attempts to explain the gap of thirty-two years between the formation of the first accounting bodies in Edinburgh and Melbourne.     

Female CFOs and loan contracting: Financial conservatism or gender discrimination? – An empirical test based on collateral clauses

Based on signaling and gender discrimination theory, we examine whether chief financial officer(CFO) gender matters to bank–firm relationships and the designing...     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

<正>The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditin...     

The Impact of IFRS Adoption on an Agribusiness Company's Financial Statements

This fictional case is based on a Canadian public company that produces greenhouse vegetables. Focusing on the differences between International Financial Reporting Standards (IFRS) and Canadian Accounting Standards for Private Enterprises (ASPE), this case provides students an opportunity to (1) apply IFRS in a real world setting; (2) prepare and reconcile financial statements under ASPE and IFRS; (3) analyze the impact of IFRS adoption on key financial ratios; and (4) detect and explain differences in financial statements under ASPE and IFRS through common size analysis.