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1.
基本公共服务是公共服务中最基础、最核心的部分,是最基本的民生需求,党的十八大报告明确提出了基本公共服务均等化总体实现的目标。本文在探讨基本公共服务均等化内涵的基础上,基于我国七个省份1996年~2015年的数据,运用协整分析方法论证了财政支出均等化与基本公共服务产出均等化之间存在长期的协整关系,表明在我国通过推进财政支出均等化来实现基本公共服务均等化的路径是可行的。  相似文献   

2.
推进城乡公共服务均等化是改变城乡二元结构,解决"三农"问题,促进经济发展和社会稳定的重要途径,本文依据城乡公共服务均等化的内涵,构建城乡公共服务均等化水平的评价指标体系,从陕西省现状出发,运用主成分分析方法,对2006-2012年陕西省城乡公共服务均等化水平变动趋势进行测度,并依据测度结果分析影响陕西省城乡公共服务均等化水平的基本因素,进而提出城乡公共服务均等化的实现路径,以期为陕西省推进城乡统筹发展提供借鉴。  相似文献   

3.
公共服务均等化的实质在于缩小城乡之间、不同区域之间、不同群体之间的差距。作为基本公共服务的养老保险,其均等化要求在不同区域之间、不同社会群体之间享有的服务水平和质量大体相等。通过实证对比分析,实行基本养老保险省级统筹后,陕西省11个地市间退休职工基本养老金水平差距比省级统筹前大大减少,养老保险公共服务均等化第一阶段的目标初步实现。下一阶段政策的重点应该转为缩小养老保险和其他公共服务不同人群间的差距。  相似文献   

4.
研究运用2007-2012年的统计数据,采用均等化指数法,实证研究了河南省城乡基本公共服务均等化水平.研究结果表明,河南省城乡各项基本公共服务均等化水平高低程度依次是基础教育、社会保障和就业、医疗卫生,其均等化指数分别为0.8643、0.8547、0.7534;各项基本公共服务的投入指数要低于产出指数.因此,河南省各级政府应采取适当的财政投入产出匹配政策,合理配置并有效利用有限的公共资源,优化公共财政支出方向及其结构,不断调整并优化城市和农村的财政支出规模,实现河南省城乡基本公共服务均等化.  相似文献   

5.
本文提出了我国基本公共服务的可操作范围和财政预算支出项目;在分析三种均等化标准优劣的基础上,提出均等化标准应该是逐步达到各个地区人均财政支出差距量控制在不高于或不低于全国平均水平5%~10%的范围之内。本文建议对于不同的财政支出项目可以实行不同的差距控制量标准,不采取"一刀切"的标准。根据我国目前的财政体制和基本公共服务均等化状况,完全实现均等化目标需要一个较长的渐进性历史过程。为此,可以从一些局部的与民生直接相关的基本公共服务项目开始,分为两大层次对基本公共服务均等化的项目进行优先排序,逐步以"蚕食性"的方式完成基本公共服务均等化。  相似文献   

6.
正在统筹城乡发展的背景下,我国城乡基本公共服务的均等化目前已经成为政界和学界关注的焦点。基本公共服务的均等化是指在任一时点、任一经济发展水平上,不同群体或阶层、不同地区或城乡、不同个人都能够享有的关乎民众切身利益、能够维持其基本生存权与发展权、体现社会的公平与正义、具有阶段性和发展性的大致相同的最起码的公共服务。现阶段的基本公共服务具体包括社保(养老保险、  相似文献   

7.
我国城市化背景下,农民工特别是新生代农民工迫切需要融入城市,而基本公共服务的供给不均是影响新生代农民工城市融合的主要障碍,政府应承担起基本公共服务均等化的职责,保障公民最基本的生存权和发展权。本文通过实地调研并估算基本公共服务均等化水平指数,发现当前新生代农民工享受到的基本公共服务均等化水平偏低,政府应有针对性地在社会保障、就业、子女入学、医疗卫生等公共服务领域实现均等化。  相似文献   

8.
目前我国基本公共服务还存在着投入不足和不均等问题,影响着公共服务的均等化.要解决这些问题,最根本的就是要进行财税体制改革,以使地方政府有充足稳定的税源来实现基本公共服务的均等化.  相似文献   

9.
完善公共财政体制 实现基本公共服务均等化   总被引:1,自引:0,他引:1  
基本公共服务的提供直接关系到社会稳定和人民福利的提高,实现基本公共服务均等化是各国政府职能的重要方面。党的十六届六中全会明确提出了要逐步实现基本公共服务均等化,这是基于我国现阶段公共服务提供不均等的现状提出的。本文在明确基本公共服务均等化内涵的基础上,针对现阶段我国基本公共服务提供中存在的主要矛盾,从完善公共财政体制角度出发,就如何实现我国基本公共服务均等化问题提出了相应的政策建议。  相似文献   

10.
城乡基本公共服务均等化研究   总被引:10,自引:0,他引:10  
基于社会公正和和谐社会的建设目标,实现城乡基本公共服务均等化已成为财政改革的必然趋势和当务之急。但城乡基本公共服务均等化是一个极为复杂和深刻的财政学命题,只有突破在现有财政收支框架内讨论城乡基本公共服务均等化的局限,立足于"工业反哺农业"的宏观战略背景,并结合下一步财政体制的均等化改革,城乡基本公共服务均等化才有可能从理念变为现实。  相似文献   

11.

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.  相似文献   

12.

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.  相似文献   

13.
The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.  相似文献   

14.
After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.  相似文献   

15.
This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.  相似文献   

16.
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:1 Submissions must be original  相似文献   

17.
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.  相似文献   

18.
China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...  相似文献   

19.

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.  相似文献   

20.
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