残疾人就业影响因素研究文献综述

近年来,国家对残疾人就业的重视程度越来越高,但是针对性的学术研究成果很少,研究影响残疾人就业的因素,是未来残疾人就业问题研究中不可或缺的部分。本文通过文献计量学方法对相关文献进行全面研究,分析了残疾人就业问题研究的现状,指出要运用多视角、按残分类的研究方法,并且不断地提升研究过程的科学性和实效性;其次运用内容分析法从定性研究的视角对学者观点进行归纳整理,掌握当前影响残疾人就业因素的主要研究方向及其成果;最后,简要评析目前研究影响残疾人就业因素研究过程中存在的不足并进一步提出研究展望,为后续研究影响残疾人就业的因素的学者提供有效的参考。     

英国残疾人的社会保障

奉行＂从摇篮到坟墓＂社会福利原则的英国针对残疾人也有一套社会保障政策。本文讨论英国当今对＂残疾人＂的主流定义,梳理国家提供的具体保障政策,包括对日常生活和照料、改善生活环境、教育、工作与收入以及出行几方面资金或政策上的支持。这些特殊待遇反映出政府政策的基本策略：从各方面提高残疾人自强自立的能力,为残疾人溶入主流社会提供多种帮助。     

国务院常务会议部署 加大金融支持企业“走出去”力度

2014年12月24日,国务院总理李克强主持召开国务院常务会议,部署加大金融支持企业＂走出去＂力度,推动稳增长调结构促升级;决定进一步盘活财政存量资金,更好服务经济社会发展;确定保障和改善残疾人民生的措施,共享发展成果同奔小康生活。会议确定,一是简化审批手续,便利＂走出去＂。将境外投资外汇管理由事前到有关部门登记,改为...     

残疾人就业保障金管理存在的问题及建议

我国的残疾人就业保障工作发展迅速,残疾人就业保障金征收和管理的工作也正在积极的开张,但是也暴露出许多需要及时解决的问题。这些问题阻碍了国内残疾人就业保障金管理工作的开展,也影响了残疾人就业保障工作的开展。本文主要针对国内残疾人就业保障金管理中存在的问题进行了分析,结合作者的实践经验提出几点可行的建议,并且希望财务管理人员在这个方面也多加进步。希望为解决残疾人就业保障金管理工作中存在的问题,提供可取的依据     

我国残疾人保障发展研究

我国政府逐渐地为残疾人提供了基本的保障,但我国保障制度还不能满足残疾人的差异化需求。本文通过阐述当前我国残疾人保障的情况,以及对比其他国家为残疾人所提供的保障,表明我国对残疾人群体提供的医疗保障明显不足。论述了当前我国残疾人保险发展过程中存在的问题,以及对于发展残疾人保险的建议。     

中国税收研究主题的文献计量与知识图谱分析:基于2006-2015年CNKI数据库的C刊发文数据北大核心CSSCI

本文通过分析2006-2015年经济和管理类CNKI数据库中CSSCI期刊的税收学文献,用文献计量和知识图谱分析方法对中国税收研究主题整体态势进行了分析和总结。结果表明,税收学研究成果整体产出趋势平稳,各主题分布不均,多聚焦中短期问题,整体呈现"三多三少"、"四个聚焦"的特征,即研究税收制度改革多、税收政策多、税收征管多,研究基础理论少、国际税收和外国税收少、史学成果更少;研究问题主要聚焦于中国税收组织收入和调节经济两大功能及其协调、中国现行税制的改革优化、中国税收调节的重点领域和中国税收征管的关键环节。在此基础上,从供给和需求两方面分析了形成上述特征的原因。     

残疾人权益保障:现状、问题与对策

残疾人是一个数量众多、特征突出、特别需要帮助的社会群体。多年来,党和政府高度重视残疾人工作,残疾人保障状况得到明显改善。但是也应该看到,残疾人在社会保障、康复、教育、就业、社会参与等方面还面临很多困难和障碍。切实加强领导,加大投入,加强残疾人社会保障体系和服务体系建设,保障残疾人就业、教育、康复权利,全面推进城乡无障碍环境建设,对于改善残疾人权益保障状况,促进我国全面建成小康社会具有重要意义。     

中国残疾人补贴现状分析及制度设计思路

对残疾人这一具有独特身心特征的人群进行补贴是残疾人社会保障制度中的重要内容之一。本研究通过回顾国际残疾人补贴制度的发展沿革,分析我国当前补贴制度下残疾人的收益,探讨了在中国对残疾人进行补贴存在的挑战,并对如何进行补贴制度的设计,使其更具操作性提出尝试性思路:即在全社会提升尊重残疾人群体平等和尊严的意识;以政府为主导,建立多部门合作机制,促进残疾人补贴的有效性;建立多元化分层补贴制度以"稳"和"恒"为原则加强残疾人补贴制度的稳定性和持续性。     

江苏泗洪:支持残疾人保障工程建设

为切实办好残疾人民生实事,提高残疾人幸福指数,泗洪县财政局积极筹措资金,合理安排支出,积极支持残疾人保障工程建设。2013年累计投入扶持资金1000余万元,先后为4776名重度残疾人100%代缴新型农村养老保险,为2855名残疾人发放护理补贴,为4123名残疾人发放重残补贴,为350名残疾人发放代步车燃油补贴,新增残疾儿童家庭低保618户。     

残疾人就业状况及其社会保障分析

残疾人就业问题是我国残疾人事业最重要的组成部分,也是社会保障工作的重要任务。在对我国残疾人就业现状进行剖析的基础上提出了完善我国残疾人就业保障的对策。     

考量与建构:福利多元主义视角下灾害致残者社会救助主体研究

由于对救助对象及环境认识的不足,灾害致残者救助现有主体在资源配置、力量平衡以及项目融合等方面存在弊端。福利多元主义以去中心化、决策参与等价值观,逐渐成为灾害致残者救助与主体建构的理念基础,并使得各主体朝着综合化、多元化与制度化方向发展。在福利多元主义视角下,灾害致残者社会救助主体在项目定位、力量凝聚以及关系拓展等方面会进一步融合,以建构完整的救助体系。     

老年残疾人家庭支持政策研究述评

随着人口预期寿命的延长和现代社会风险程度加剧,老年残疾问题日益凸显。在我国机构照料和社区照料供给严重不足、且老年残疾人对照料服务支付能力低下的基本国情下,家庭照护成为老年残疾人照料的主要方式之一。然而,随着家庭规模缩小与家庭结构改变,家庭对于老年残疾人的照护能力逐渐削弱。老年残疾对家庭成员的生活产生很大影响,老年残疾加剧了老年人残疾人对家庭的依赖程度。因此,如何完善老年残疾人家庭支持政策以提升家庭照料能力,完善家庭保障在社会保障体系中的积极作用,已成为当前社会政策需要面临的紧迫问题。本文试图从老年残疾人家庭政策的概念界定、发展状况、现阶段存在的问题、对策建议这几个方面,对国内外学者关于老年残疾人家庭支持政策的相关研究进行梳理和评析。     

Public education reform: Community or national funding of education?

I use a political economy model of public funding of education to evaluate the welfare implications of a move from a community- to a nation-wide funding policy. Broadening the scope of education finance has intragenerational redistribution effects as well as intergenerational effects. Previous studies have emphasized the intragenerational redistribution effects of moving from local to state-financed systems, while holding factor prices fixed. The model in this paper includes a social security system and allows factor prices to vary endogenously. I examine the welfare effects of broadening the scope of financing from a community- to a nation-wide system and find that there are very large welfare gains as voters “internalize” the effect of the education policy on both factor prices and social security benefits. I also focus on the intergenerational distributional effects, finding that significant welfare gains occur despite the displacement of the median voter to an older agent that cares less about children's well-being.     

Dynamic Effects of Information Disclosure on Investment Efficiency

This paper studies how information disclosure affects investment efficiency and investor welfare in a dynamic setting in which a firm makes sequential investments to adjust its capital stock over time. We show that the effects of accounting disclosures on investment efficiency and investor welfare crucially depend on whether such disclosures convey information about the firm's future capital stock (i.e., balance sheet) or about its future operating cash flows (i.e., earnings). Specifically, investment efficiency and investor welfare unambiguously increase in the precision of disclosures that convey information about the future capital stock, since such disclosures mitigate the current owners' incentives to underinvest. In contrast, when accounting reports provide information about future cash flows, the firm can have incentives to either under‐ or overinvest depending on the precision of accounting reports and the expected growth in demand. For such disclosures, investment efficiency and investor welfare are maximized by an intermediate level of precision. The two types of accounting disclosures act as substitutes in that the precision of capital stock disclosures that maximizes investment efficiency (and investor welfare) decreases as cash flow disclosures become more informative and vice versa.     

Private retirement savings and mandatory annuitization

The present paper studies the growth, welfare, and efficiency consequences of tax-favored retirement accounts in a general equilibrium overlapping generations model with idiosyncratic lifespan and labor income uncertainty. We focus on the implicit differential taxation of savings motives and the mandatory annuitization of withdrawals after retirement. The simulations performed for the German economy indicate that the differential taxation of savings motives has only modest efficiency effects but especially low-income households benefit. On the other hand, mandatory annuitization improves overall economic efficiency significantly by about 0.4% of aggregate resources, but future generations are hurt due to intergenerational income effects from reduced accidental bequest.     

开放条件下知识产权保护和社会福利效应

开放条件下知识产权保护和社会福利效应的规范研究显示,发达国家从创新主体利益角度,要求发展中国家加强知识产权保护,但这并不能保证发达国家及世界福利水平的提高;技术创新和技术扩散是知识产权保护影响福利水平的两个最重要传导机制,其对南方国家知识产权保护的反应也存在不确定性。一些实证研究显示,知识产权保护对经济增长、国际贸易、FDI和技术转让均有影响。从减少贫困和失业以及产业结构变迁等发展经济学视角展开研究,是对现有文献的一个重要拓展方向。     

From welfare state to entitlement programmes

This paper reviews the record on the development of the welfare state. The Beveridge model though world famous had few imitators and insurance based models were more common. The irony of development was that the United States which had the greatest resistance now has the most severe problem with rising spending. From 1990 onwards there was a phase of reform with three there key variables in play, concern about competitiveness (Germany), the power of recipients of entitlement programmes (US) and concerns about work incentives (UK). The recession has made the problem of containing welfare spending more urgent but the political resistance has increased. The welfare state, the consensus programme for social solidarity of the twentieth century was set to be he focus for political conflict and social division in the 21st century.     

老年残疾人生活照料需求与服务保障供给

生活照料及长期护理已成为老年残疾人的最大和最迫切的需求。然而,我国老年残疾人生活照料服务体系建设方面还存在着老年残疾人福利机构供需缺口大、残疾人社区服务覆盖面小、服务项目少、城乡之间、区域之间发展很不平衡等突出问题,大部分老年残疾人的生活照料需求未能得到满足,仍以家庭照料为主。加快包括家庭照料、社区照顾、机构照料在内的老年残疾人照护服务体系建设,完善对老年残疾人的社会服务,使老年残疾人有尊严的生活,是构建和谐社会的应有之义。     

Welfare effects of insurance contract non-performance

Non-performance lies at the heart of much of the regulation that insurance companies face. Consumers’ concerns about non-performance of the insurance provider have also been cited as a possible explanation for low demand of microinsurance. We provide a behavioral evaluation of the welfare effects of non-performance risk. We test the hypothesis that the presence of non-performance risk negatively impacts not just take-up of insurance but more importantly the welfare of the insured. We also test if violations of the reduction of compound lotteries axiom could drive this decrease in take-up and welfare. The results show that the compound risk characteristic of non-performance risk does not significantly decrease the welfare of insurance choices made by individuals. This counter-intuitive result is sensitive to the structural modeling of risk preferences. If one assumes the reduction of compound lotteries axiom does characterize behavior towards risk, one finds evidence that non-performance risk reduces welfare for the insured. But if one correctly allows for violations in that axiom in the representation of risk preferences, which is appropriate if one is going to test for the effect of compound risk from non-performance, then the counter-intuitive result is obtained. Take-up is not a reliable proxy for welfare, and the behavioral drivers of take-up are again not the same drivers of welfare. These results provide structural behavioral insight to inform normative policy design with respect to insurance regulation.