完善“一事一议“制度改善农村社会环境

加强农村基础设施建设和生态环境建设,是促进农业健康、稳定、持续发展的重要保证,也是增加农民收入的重要措施."一事一议"制度不仅是农村税费改革的重要内容,也是农村社会环境建设的重要内容."一事一议"制度规范了农村收费,减轻了农民负担;为村级公益事业建设提供了财力物力.但在执行中还存在不少问题,本文在分析了存在问题的原因后,提出了完善"一事一议"制度的几项政策建议.     

完善村级公益事业建设“一事一议”财政奖补政策探讨

村级＂一事一议＂财政奖补政策的实施有力地推动了村级各项事业的发展,本文从＂一事一议＂存在的问题及完善政策建议两个方面进行了简单探讨。     

做好村级公益事业建设一事一议财政奖补项目的会计核算

农村税费改革以来,为充分调动农民参与农村公益事业建设的积极性,运用群众智慧,实行了村级公益事业建设一事一议财政奖补制度。本文结合村级公益事业建设一事一议财政奖补项目会计核算存在的问题,探讨相关的解决方法。     

浙江省村级公益事业建设一事一议 财政奖补试点工作的实践与思考

村级公益事业建设一事一议财政奖补（以下简称“一事一议财政奖补”）是指,政府对以村民一事一议筹资筹劳为基础开展的“村内户外”公益事业建设项目给予适当的财政奖补。奖补的范围包括村内道路、小型水利、村民饮用水、村民文化健身场所、村级公共事务服务中心,以及其他与村民生产生活密切相关的村内公益事业项目。从2009年起,浙江省在部分县进行一事一议财政奖补实践探索,     

对村级公益事业建设一事一议财政奖补工作的思考

党中央、国务院确定并发布了村级公益事业建设一事一议财政奖补的重大惠民政策.这为我国面对形势复杂的国内外挑战奠定了基础.对村级公益事业建设一事一议财政奖补工作的进一步思考,为改善农民生活境况、提升广大农民生活质量、促进新农村建设以及农村基层管理优化提供了强有力的政策保障.     

关于印发《村级公益事业建设一事一议财政奖补资金管理办法》的通知

农业部，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局： 为全面贯彻落实村级公益事业建设一事一议财政奖补政策，规范村级公益事业建设一事一议财政奖补资金管理，切实提高资金使用效益，     

对一事一议财政奖补试点工作的思考与建议

一、一事一议奖补工作开展情况和取得的成效丰宁县自2008年开展一事一议财政奖补试点以来，认真落实《河北省村级公益事业建设一事一议财政奖补试点工作方案》等文件精神，在工作中坚持做到以下几点：     

村级公益事业一事一议财政奖补工作中存在的问题和建议

村级公共事业一事一议财政奖补政策的实施,改变了以往的村级公共事业的经费来源结构,对农村基础建设的推动和发展是一个极大利好,但该项政策在实践过程中还是出现了许多问题,如何解决好这些问题,对一事一议财政奖补政策是个考验.     

村级公益事业建设一事一议财政奖补试点 今年将在黑冀滇三省展开

今年黑龙江、河北、云南三个省在全省范围开展村级公益事业建 设一事一议财政奖补试点工作。国务院农村综合改革工作小组、财政部、农业部 日前联合印发了《关于开展村级公益事业建设一事一议财政奖补试点工作的通知 》,作出了上述决定。     

陵川县：“一事一议”议出农村新气象

“一事一议到农家,百姓心里乐开了花,干群合力办实事,不怕咱农村没变化……”,村级公益事业建设“一事一议”奖补政策犹如一股和煦的春风,为山西省陵川县新农村建设注入了无尽的活力,“一事一议”议出了农业、农村、农民生活的巨大变化。     

Protecting the Vulnerable: the Tradeoff between Risk Reduction and Public Insurance

In a risky world should governments provide public goods thatreduce risk or compensate the victims of bad outcomes throughsocial insurance? This article examines a basic question indesigning social protection policies: how should a governmentallocate a fixed budget between these two activities? In thepresence of income and risk heterogeneities a simple publicinsurance scheme that pays a fixed benefit to all householdsthat suffer a negative shock is an effective redistributionalinstrument of public policy. This is true even when a well functioningprivate insurance market exists, and so the role of public insuranceis not to correct a market failure. In fact, the existence ofa private insurance market means that the public system hasdesirable targeting properties—all but the poor and high-risktake up private insurance. The provision of public goods thatreduce risk for all should therefore be complemented with publicinsurance that (automatically) benefits those who are especiallyvulnerable.     

准公共产品供给的融资安排：山东省支持大学生村官创业案例

大学生村官制度作为一种准公共产品,其有效供给除必须由政府主导外,还必须依靠金融机构的大力支持。本文通过山东省大学生村官制度有效推进的案例描述,剖析山东省大学生村官制度之所以成功推行,除政府主导下的政策安排外,财政资金引导与启动、金融产品的针对性创新、低利率政策以及优质的金融服务是不可或缺的重要因素。     

A Trusteeship Theory of Accounting for Natural Capital Assets

One of the problems encountered in implementing accrual accounting in the government sector is that of accounting for natural capital assets provided freely to government and which are used as public goods. Professional accounting standards require that these assets be valued and included in the government's statement of assets and liabilities. The problem is not encountered in business accrual accounting because business neither acquires assets freely nor provides services to the public on a non-commercial basis.
Various issues surrounding accrual accounting for natural capital assets used as public goods are examined in this article. The nature and characteristics of such assets, and the distinctions between private goods and public goods markets, are first explained to set the context for examination of the issues. Then the issues as to whether natural capital assets should be treated as assets for accounting purposes and included in the government's statement of financial position are analysed according to FASB standards; it is concluded that they are not assets. Rather, it is proposed that these assets used for the provision of non-commercial services to the public should be treated in a separate category as public goods assets which are held in trust by the government on behalf of the nation, for the benefit of current and future generations and for the preservation of the natural ecology of the nation. Commercial valuations are not relevant for these assets and they need not be valued in financial terms for their good management.     

Public inputs and the credit market

This paper studies the impact of public goods provision in an adverse selection environment. Public inputs used collectively by firms have indirect spillovers in imperfect credit markets by affecting the random returns of borrowers in this market. Public inputs change the nature of the binding incentive constraint and mitigate distortions in the credit market. The magnitude of such indirect benefits depends upon the ‘type’ of the public input being considered. Public inputs targeted to benefit the less-efficient borrowers in the economy have greater indirect benefits as compared to pure public inputs that benefit all. These additional efficiency gains, emerging out of information-asymmetries in the credit market, should be considered in the cost-benefit analysis of such public inputs. JEL Classification: H4 · D8 · O16     

Global and Regional Public Goods: A Prognosis for Collective Action

This paper applies modern concepts from the theory of public goods to indicate why progress has been made with respect to some global and regional public goods (for example, cutting sulphur emissions) but not with respect to others (for example, cutting greenhouse gases). Factors promoting collective action at the transnational level include the removal of uncertainty, a high share of nation-specific benefits, a limited number of essential participants and the presence of an influential leader nation. The impact of public good aggregation technologies on the future provision of transnational public goods is related to the trend in world-wide income inequality. Principles are presented for designing supranational structures for addressing transnational public good problems. JEL classification: H41, D70, Q20.     

农村公共品供给差异与均等化研究

由于各地区财政能力和公共品支出的不对称,我国各地区农村公共品的国际水平存在着显著差异。根据2009年我国各省市自治区农村公共品供给状况的分析,发现农村公共品的供给和均等化在东、中、西部地区存在明显的差异,在农村公共品供给方面排在前十名的大多是中部和东部地区,而排在居后位置的大多是西部地区。西部地区的财力与农村公共品的支出需求存在较大的不对称。为改变这种状况,应当建立和完善政府预算管理体制;走农业联社、集体农庄化的道路;有针对性的加大政府对各地区农村公共品的投资;多渠道多方面加大对农村公共品建设的投资。     

论公共产品效率与税收遵从的互动

公共产品效率最大化是构建公共财政体制的关键。公共产品效率不仅关系到资源配置、经济发展与社会和谐,也关系到纳税人权利受尊重和保护的程度、纳税人对政府的评价与信任等,最终将作用于纳税人的税收遵从决策。公共产品效率与税收遵从具有高度相关性。     

城市化进程中的公共物品引致供需分析

随着城市化的不断发展，对原有公共物品的需求会不断增加，同时一些新的公共物品需求也会随之产生，从而产生公共物品供给不足。一般而言，按照公共物品理论，政府是公共物品的主要供给者。但是，由于存在政府失灵与政府失败，公共物品的政府单一供给模式未必是最具效率的。因此，针对城市化进程中所产生的公共物品供给不足，应分析其基本特征，选择最优的供给模式。     

有限政府与财政服务均等化

市场经济要求公共财政能够提供一视同仁的公共物品,然而,在我国,由于计划经济的惯性等原因,公共供给过程中存在诸多矛盾.本文以政府介入公共品供给模式作为逻辑分析起点,认为要解决这些矛盾,实现财政服务均等化,有限政府理念的确立是关键,同时还有赖于其他相关制度的跟进及完善程度.     

政府绩效审计供需均衡分析——基于公共产品供需均衡视角

政府绩效审计是一种公共产品,公共产品供需均衡理论影响着绩效审计供给和需求的性质、数量以及均衡过程。实现政府绩效审计供需均衡要依据公共产品供需理论,结合我国政府绩效审计供需状况和存在的具体问题,刺激需求,促进供给,实现二者互动;以动态与变化的眼光分析和考察决定互动的诸多因素,进而构建合理有效的均衡实现机制。