农民增收：新农村建设的首要课题——关于提高农民收入的财政思考

新农村建设是一项艰巨复杂的系统工程，是一个需要随着农村领域的经济、政治、文化的发展而不断推进的历史过程。在这一过程中，需要解决的问题和难题有很多，而促进农民持续增收，成为推进新农村建设各项工作的重中之重，也是我们必须面对的二个历史性课题。农村经济发展的轨迹说明，提高农民收入必须要打破传统思维，跳出农业发展农村、跳出农村致富农民，以城市化带动农村、以产业化提升农业、以工业化致富农民。在新农村建设中，从农民要求最紧迫、受益最直接而目前又能做的实事做起，认真谋划和运用财税政策促进农民增收，既要从农村经济社会发展的全局、目标和归宿出发，着眼长远的治本之策，建立长效的农民增收保障机制；又要从实际出发，选准农民增收的突破口和切入点，让农民收入在短期内就能取得“吹糠见米”的实惠。     

建设社会主义新农村关键在实现农民持续增收

惠农政策的落实促进了农村经济稳步快速发展，但与此同时，制约农村经济进一步发展和影响社会主义新农村建设的深层次问题还没有根本改变，农民增收的基础条件仍然显得十分薄弱，缺乏长期稳定增长的后劲，应引起高度关注。     

对农民合作组织发展情况的思考

发展农村合作经济组织，是市场经济条件下推进农业产业化经营的主要措施，是创新农村经营体制、提高农民组织化程度的有效的方法，更是实现农业增效、农民增收，促进农村经济发展的重要途径，是建设社会主义新农村的重要举措。     

论新农村建设中农民主体地位的实现

中国的社会主义新农村建设,是中国农村传统经济向现代经济转型的一个过程,在这个过程中,占人口绝大多数的农民应该成为新农村建设的主体,中国的新农村建设必然要靠农民主体意识的增强、社会地位的改善、素质技能的提高来推动。本文通过对"中国农民问题"的认识,指出当前经济学研究中存在着社会发展主体缺位的弊病,明确指出中国农民是促进中国农村改革和发展、推动中国社会主义新农村建设的根本动力。     

激活农村消费信贷促进新农村建设

不断增加农民收入,提高农民生活质量,是建设社会主义新农村的出发点和终极目的。启动农村消费对于拉动农村经济增长和提高农民生活水平显得尤为重要。如何发挥农村消费信贷作用促进农村消费是社会主义新农村建没的一个重要课题。本文拟以新疆县城经济发展较好的库车县为例,研究探讨如何激活农村消费信货业务,使广大农民享受到农村消费信贷服务,进而提高农民的生活质量。     

立足本职促发展 公共财政惠三农

近年以来．三河市按照率先发展、更快发展、更好发展的要求，坚持以社会主义新农村建设为统揽，围绕农业增效、农民增收的工作目标，努力进取，真抓实干，规范管理，强化措施，有效地促进了农业农村经济的快速发展。[编者按]     

农村合作经济组织发展问题研究

农村合作经济组织是农村经济社会发展的必然产物,是加快发展现代农业的重要载体,是促进农民致富奔小康的有效途径。建立农村合作经济组织可实现农业家庭经营与大市场的对接,推动农村合作经济组织规范、快速、健康发展,对于促进农业增效、农民增收和农村繁荣以及建设社会主义新农村意义重大。发展农村合作经济组织既是推进农业产业化进程的需要,也是健全与完善农村社会化服务体系的需要,更是沟通政府与农户的桥梁。因而,农村合作经济组织是解决＂三农＂问题的重要突破口。     

多因素叠加催生农村市场加速升温

我国农村市场蕴藏巨大的消费潜力,是保持经济可持续健康发展的希望所在。扩大农民消费,有效释放农村市场潜力,不仅可以有效化解和消除产能过剩等问题,而且还可以在更大程度上创造就业机会,促进农民增收,改善农村生活质量,促进经济可持续增长。     

不断加大财政支农投入 彰显强农惠农政策效果

"三农"问题始终是党和国家工作的重中之重。近年来,财政部经济建设司不断丰富完善强农惠农政策体系,全力保障国家粮食安全、加强农村基础设施建设、有效扩大农村消费、深入推进农村节能减排,促进了农业增产、农民增收和农村社会的繁荣稳定。一、完善粮食补贴和保护性收购政策,大幅提高农民收入水平对农民的直接补贴是促进农民增收的根本。近年来,中央财政通过加大对农民直接补贴力度、落实主要农     

新疆农民增收问题的探讨

随着改革开放新疆农村经济发生了巨大的变化,农民的收入一年比一年增加。虽然新疆农民的收入增加,但是农民增收缓慢是困扰新疆经济社会发展的头号难题,农民收入长期上不去,对区域的政治、经济、社会影响是全局性的,也关系到农村的社会稳定。因此,本文增加农民收入应作为新疆农业和农村经济发展的根本出发点和归宿,积极探索农民增收的新途径,讨论了如何增加农民的收入和影响增加农民收入因素。针对影响农民增收的原因,提出了促进新疆农民收入增长的各项对策和建议。     

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.     

Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.     

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...     

Shared Standard Setting in the Public Interest:A Strong Model

正The last two decades have been a definitive era in the evolution of the accountancy profession.In the wake of major corporate scandals at the turn of the century,an international public debate arose on the need for more effective and well-considered regulation;this debate then reignited during the global financial and sovereign debt crises.     

HOW TO PUT TOGETHER A COMPLETE PACKAGE

正Many Institute members know they cannot rely purely on technical knowledge and business acumen to remain competitive.As soft skills are increasingly important,Jemelyn Yadao finds out how CPAs can maintain