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1.
在改革开放40周年之际,学界同仁对我国社会保障制度发展进行了广泛而深入的讨论,太原师范学院赵怡、段宇波合著的《社会保障与福利:比较制度分析》(中国社会出版社2019年版),也汇入到社保人对国家制度发展的反思和总结浪潮中,寄托了社保学人对改革的总结和对未来的期许。通读全书,能够找到中国社会保障与福利制度变迁的知识脉络和未来发展的趋势判断。作者在三个方面作了尝试:一是社会保障与福利的整体观,整体地思考社会保障和社会福利问题.  相似文献   

2.
社保基金到底可不可以入市,以何种方式入市?在欧洲,福利国家制度盛行,社会保障制度发达,了解这些国家的社保基金投资运营或许有着重要意义  相似文献   

3.
庞凤喜 《财政研究》2011,(10):68-71
本文认为:社会保障税与社会保障费并无本质区别;国际社会社保制度改革中"个人账户"制的引入,实质上体现的是政府、市场和家庭或个人对社保责任的重新划分与调整,不能简单称之为"税改费";根据"费改税"的基本含义,为减少歧义与争执,我国社保缴款"费改税"将更加名正言顺;而社保资金征收机构"统一征收"主体的确立,应以行政性资金管理的共性、机构职责范围的划分及制度实施成本等因素为基本决策依据加以取舍。  相似文献   

4.
社会保障制度实为一种社会公共福利计划,旨在国家为公民提供一系列基本生活保障,社会保障制度作为社会保障性财富的分配制度,是社会产权制度的重要组成部分。因此,社会保障制度改革是社会产权制度改革的重要内容。  相似文献   

5.
我国的社会保障制度经过20多年的改革.已初步建立起了与市场经济相适应的模式。但是。在理论上仍然存在许多模糊认识.在制度上存在一定的缺陷,比如政府在社会保障中所处的地位和应承担的责任是什么仍未理清.政府在社会保障制度中仍然有缺位、越位和不到位的现象。为此,政府必须在立法、投资、制度整合等若干方面加大改革力度.为市场经济稳定、健康和持续的发展创造条件.为建立公平和谐的社会奠定基础.  相似文献   

6.
《国际融资》2015,(3):22-23
中国正在进入全面改革的年代,社会保障改革无疑是其中的一个重要方面。2015年1月养老金"双轨制"走向终结,标志着社保改革走出关键一步。如何看待这次并轨?如何看待完善社保体系的重要性?请看本栏目文章《破除"双轨制"重在实现制度的公正、可持续》、《完善社保体系已箭在弦上》。随着"并轨"的实现,社保基金的保值增值更加引人关注,请看本栏目文章《中国社会保障基金保值增值现状及国外经验》——编辑手记  相似文献   

7.
美国目前社保体系存在的主要问题是:"现收现付制"使社会保障入不敷出,出现财务危机。社会保障基金投资回报率低。社会保障税收对居民的其他储蓄产生挤出效应。退休者对退休保障金没有合法所有权。上世纪80年代以来,美国三任政府都尝试改革社会保障制度。改革方案具有以下特点:一是从现收现付制向基金积累制转变。二是实行"两层次"的社保体系。三是采用两阶段方法管理个人账户。第一阶段实行个人账户集中管理,过渡几年后,进入第二阶段,实行分散管理,工人有权将其个人账户转出,实行私人管理。四是增加养老金账户投资回报率。五是明确工人对个人账户的所有权等法律关系。规定个人对其拥有继承权和转让权。  相似文献   

8.
社会保障"费"改"税"的制度性约束   总被引:5,自引:0,他引:5  
面对养老保险费征收困难以及未来养老保险资金缺口大的状况,许多学者、研究人员和实际工作者提出实行社会保障"费"改"税",开征社会保障税,确保社保资金按时足额上缴,化解未来的社会保障收支缺口.社会保障税能否在我国实行是一个需要研究和探讨的课题,本文从"费"和"税"的征收原理和我国现行的社会保障制度出发,探讨了我国目前开征社会保障税的制度性约束,并就目前的困境提出了解决问题的政策建议.  相似文献   

9.
随着劳动和社会保障制度改革的深化,劳动者的就业求职逐渐走向市场化,养老、医疗、失业保险逐步走向社会化。浙江省参保人员越来越多,参保人员异地就医、保险异地转移需求日益强烈,“社会保障一卡通”建设已成为一项重要的民生工程。为进一步提升浙江省社会保障行业的信息化水平,根据省人力资源与社会保障厅(以下简称“人社厅”)提出的“服务发展、保障民生”的要求,按照“整体规划、急用为先、滚动发展”的思路,工商银行浙江分行以“社会保障一卡通”项目为重点,在社保信息系统的开发、社保基金托管等方面积极加强与浙江省人社厅的合作,加大对民生领域的金融服务力度,为全省异地就医结算以及各类查询服务提供了有力的业务支撑。  相似文献   

10.
改革开放前的社保理论和社保制度(1949-1978) 新中国建立之初,学界对社会保障概念的认识主要来自马克思、列宁、毛泽东等对社会总产品、国家保险以及福利问题的论述。  相似文献   

11.
我国的反倾销立法刚刚起步,很多方面的规定都不够细致、全面,借鉴欧美国家的反倾销做法,增强我国倾销法的可操作性,尤其是细化正常价格、出口价格和倾销幅度的认定,在我国目前非常主要。  相似文献   

12.
Market integration implies the existence of some long-run equilibrium relationship between markets such that movements in one market are transmitted to movements in another. It is an interesting observation of much of the literature regarding a possible relationship between real estate and stock markets that there is relatively scant attention given to the possible existence of structural breaks and the impact that such breaks may have on tests for market integration. Other research has shown that failure to take into account structural breaks in various macroeconomic data series may have yielded misleading results on cointegration (in particular, unit root tests on individual series). In this article we examine the issue of whether the stock market and real estate markets are stationary or nonstationary in the presence of structural breaks. We adopt the techniques of Perron (1989), Zivot and Andrews (1992), and Perron and Vogelsang (1992). Each of these tests is based on different assumptions and therefore may yield differing results. In general, the results do not support cointegration of domestic property and equity markets or cointegration of markets internationally.  相似文献   

13.
Tian, Wan and Guo (2002) explored the predictability and profitability of technical trading rules in markets with different efficiency levels; namely, the U.S. and China. In the case of the U.S. they found rules to have no predictability after 1975, whereas their results give support to technical trading rules having both predictability and profitability for the Chinese markets across the 1990's. The purpose of this paper is to extend the analysis of Tian et al. in two ways. First, to see if the conclusions extend to other markets – namely, the U.K., Hong Kong and Japan. Second, in the case of China, to examine whether the predictability and profitability of technical trading rules changed across the 1990's. On the basis of daily data Tian et al's results for the U.S. market are supported by the results for a number of the main developed markets where the technical trading rules had predictive ability during the 1970's that disappeared by the 1990's. Furthermore, the results suggest that while technical trading rules had short term predictive ability and profitability in the Chinese stock markets during the 1990's, this lessened as the decade progressed. JEL Classification: G14, G15  相似文献   

14.
This paper simulates forward hedging of foreign exchange risks for U.S. investments in U.K., German and French equities. Rolling OLS and SUR regressions are used to obtain monthly exposure coefficients (hedge ratios), and the micro-market mechanics of the exchange rate bid-ask spread are considered throughout. While the coefficient of variation favors not hedging, no statistically significant differences are found between no hedge and hedge strategies. However, hedging produces a nontrivial incidence of cases where liquidated foreign equity values are less than amounts sold forward. The results, robust to rising and falling dollar sub-periods, do not support forward hedging.  相似文献   

15.
木风 《时代金融》2005,(12):8-9
<正>美国劳工节过后,飓风给美国市场造成的沉闷 气氛似乎缓和。原油和汽油价格有所回落、股市强劲 上涨、灾区部分炼油厂即将恢复生产。但美国专家警 告说,能源市场的不确定因素仍然很多,油价上行的 可能依然大于下降。  相似文献   

16.
We propose a simple and practical model selection method for continuous time models. We apply the method to several continuous time short-term interest rate models using discrete time series data of Japan, U.S. and Germany. All the models can be easily estimated from discrete observations, and their performances can be evaluated in a uniform statistical framework. The models that allow dependence of volatility on the level of interest rates tend to perform well empirically. The degree of volatility dependence on the interest rate levels seems to be different across the countries. For the German data, we observe that a model with nonlinear drift performs better than the best linear drift model.  相似文献   

17.
18.
Using a sample of Arab, U.S., and emerging stock markets from 1997 to 2002, this study is designed to determine if international diversification is still possible despite growing globalization and the consequent integration among various stock markets. Our results show that within Arab markets, Kuwait cointegrates individually with Jordan, Tunisia, and Saudi Arabia and between Tunisia and Jordan, thus offering investors possible continued diversification opportunities. On the other hand, only Jordan, Kuwait, and Morocco are cointegrated with the U.S. general market index, implying that these markets offer a probable substitute for those investing in the U.S. markets.  相似文献   

19.
In this paper, we examine the short-term linkages among five leading stock markets with the objective of evaluating the case for international portfolio diversification as well as the stability of stock market interdependence after an exogenous shock. We utilize daily closing equity price data from U.S., U.K., France, Germany and Japan during the period from January 1999 to February 2002 and investigate the joint impact of any four equity markets on the fifth market. The findings indicate that even though the interdependencies among the markets are significant, there is still room for international portfolio diversification. Also, the study provides mixed results for the hypothesis that the international market correlations change after an exogenous shock. The tests of stability of correlations are based on before-and-after analyses of two events: the introduction by the European Union of the euro as official currency and the September 11, 2001, terrorist events in U.S.  相似文献   

20.
Like its U.S. counterpart, the U.K. corporate ownership and governance system can be characterized as an outsider system with a large number of public corporations, widely dispersed ownership (though with growing concentrations of institutional shareholdings), and well-developed takeover markets. By contrast, the much smaller number and proportion of publicly traded German and French corporations are governed by insider systems--those in which the founding families, banks, or other companies have controlling interests and in which outside shareholders are not able to exert much control.
The different patterns of ownership in the U.K. and in France and Germany give rise to different incentives and corporate control mechanisms. Concentrated ownership would seem to encourage longer-term relationships between the company and its investors. But, while perhaps better suited to some corporate activities with longer-term payoffs, concentrated ownership could also lead to costly delays in undertaking necessary corrective action, particularly if the owners receive "private" benefits from owning and running a business. And, although widely dispersed ownership may increase the likelihood that corrective action will be sought prematurely (as outsiders rush to sell their shares in response to a temporary downturn), the presence of well-diversified public owners may also be more appropriate for riskier ventures requiring large amounts of new capital investment.
Thus, concentrated ownership, while having the potential to reduce information costs and to strengthen incentives to maximize value, can also impose costs in two ways: (1) by forcing managers and other insiders to bear excessive company-specific risks that could be transferred to well-diversified outsiders; and (2) by allowing insiders to capture private benefits at the expense of outsiders.  相似文献   

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