论经济法的定位及其对和谐社会的构建

我们不能把经济法仅仅定位于"国家干预"之法,否则,将难以实现经济法的价值目标.应该说经济法不仅是政府干预和参与社会经济活动之法,而且也是干预政府之法,它要求国家在干预经济关系的同时,也必须加强对政府权力的限制,即"干预政府",只有把这两方面紧密结合起来,才能维护社会整体经济利益、实现实质公平和效率、达到社会全面和谐.经济法的价值在于实现社会公平、有序、稳定、协调和良性发展,与和谐社会具有一致性,它也是构建和谐社会的重要法律保障机制.经济法对构建和谐社会的实现途径应具体包括政府干预、政府参与和干预政府.     

收入分配六大症结

要破解收入分配不合理的症结,就得从根本上提高劳动力在收入分配中的比重,弱化权力对要素市场的分配关系,减少政府对经济生活的干预,通过公共决策减小既得利益制度化的机率、放开户籍限制、遏制高房价。     

优化财政生态的分权治理研究——省管县财政体制改革值得关注的几个方面

财政生态是指财政制度与政策内部的运行机理及其与外部系统之间的相互作用关系和作用结果。从本质上看,财政制度与政策是为了实现公共支出而筹集公共收入,改变市场低效状态和纠正市场失灵的一种政府再分配行为。因此,政治权力决定了财政的存在形式和服务对象,社会生态     

调节个人收入分配税收作用有多大

保罗·A·萨缪尔森说:“干预竞争的供求机制是矫正收入分配而同时又会降低效率的一种手段,不论你所企求的收入分配如何.你往往能够利用税收制度来进行收入再分配,这种办法要比狭隘的对于个别市场的干预更有效.”这说明:收入分配领域有其自身的特殊性,一方面它要求市场法则和市场机制对其进行效率方面的调节,另一方面市场法则和市场机制对其公平方面的调节却是失灵的.所以,对市场机制形成的收入分配进行适当的政府调节尽管不是最佳的方法,但却不是不合理的.税收作为政府调节个人收入分配的间接手段,已经成为各国广泛运用的一项重要工具.世界各国根据其不同经济发展阶段的政策目标,采取不同的税收政策来影响个人收入分配,进而达到其经济目的.……     

权力对收入分配的影响及其调节

作为主体拥有的一种强制性地对他人的支配和控制力量,权力显著地影响着人们获取收入的机会、能力、成本和要素价格,制约着社会的收入分配状况.社会贫富悬殊根源于社会权力分配的不均衡,社会的权力结构规定着社会的收入分配格局.调节收入分配,降低贫富差距的关键在于调节社会权力结构和运行机制.从短期看,就是要通过强化和调节政府权力,加大对国民收入再分配的调节力度;从长远看,需要通过持续的改革,优化社会权力结构,形成经济权力均衡、政治权力民主、文化权力共享的社会权力体系.     

论土地规划管制中政府的作用及限度

土地规划管制制度是当今世界各国政府干预土地市场、管控土地利用的龙头制度。政府对土地利用的规划管制可以矫正土地资源市场配置中的外部性、公共产品以及信息不完全等问题,也可以降低土地开发的交易成本,是实现土地利用的公共利益的必要制度设计。但政府作用也受到政府信息、政府对市场反应控制力、政府对自身官僚政治控制力以及政治过程的限制。因此必须努力限制政府管制权力的过度使用方能达成预期的管制目标,并确保管制的合理性。     

“政府价格信号”分析:我国体制性产能过剩的形成机理及其化解之道

产能过剩的实质是投资过度。我国的产能过剩在相当大程度上是政府以投资拉动经济增长、过度干预市场和经济运行的必然产物,主要属于"体制性产能过剩"。本文以"政府价格信号"为核心概念,分析指出体制性产能过剩的产生主要是由于政府在GDP、税收、就业等导向下,通过运用手中的经济权力和政治权力,强力干预市场、大幅度拉低各项要素价格,对企业投资、生产经营活动产生强烈的不当刺激所致。因此,化解产能过剩的关键,在于发挥市场配置资源的决定性作用,着力恢复正确的价格信号与价格形成机制,使企业面对真实成本与市场优胜劣汰的竞争压力,引出淘汰落后产能、消减过剩产能的结果。重中之重的任务,在于消除政府干预价格的诸多体制性土壤,减少行政干预、大力推动要素市场化、改革干部考核制度和财税制度、使国家产业政策及其实施机制科学化、合理化。只有这样,才能将产能过剩控制在市场和社会所能接受的范围之内。     

国企过度投资溯因:政府干预抑或管理层自利?

在我国转轨经济背景下,国有企业的投资决策不仅受到管理层自利行为的驱动,也深受政府干预行为的推动,二者相互作用。基于此,本文以2003-2010年我国上市公司数据为样本,实证检验了政府干预行为与管理层自利行为对国企过度投资的影响。结果发现,在国有企业中,政府干预所造成的政策性负担和管理层自利所形成的权力寻租均会导致企业的过度投资,但政府与管理层又相互制约,可以在一定程度上抑制过度投资。进一步研究发现,当政府干预程度较强时,政府的超强控制抑制了管理层自利行为;当政府干预程度减弱时,管理层表现为机会主义行为倾向。     

浅谈市场监管中的政府干预

随着社会主义市场经济体制的逐步建立,我们也在不断的强调市场、企业在经济活动中的重要作用,但并不是说政府就处于消极的境地。市场经济有其本身固有的缺陷,再加之我国现阶段的特殊国情,政府干预也是必不可少的。但要谨防政府的过度干预。本文即从此入手,分析政府干预在我国目前的优劣势,并提出一些浅显的完善建议。     

政府间财政支出责任划分的相关理论

一、公共经济理论。公共经济是相对与民间经济而言的，定义为公共权力机构为社会提供公共物品的活动的总和。按照公共经济的基本理论，在市场经济条件下，市场在资源配置过程中起基础性作用。政府是因市场失效而存在。在现代市场经济中，政府具有保证效率、实现平等、稳定经济三项经济职能，并通过纠正垄断、克服外部效果、提供公共物品、调节收入分配、实施稳定经济和增加就业的宏观调控政策等多种措施对经济生活加以必要的干预。公共经济理论决定着政府与市场边界的划分。     

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