改革开放以来中国现代舞的发展

本文对现代舞艺术的源头,发展,以及现代舞在中国的发展状况作了陈述,并对当下现代舞艺术发展之不足进行了反思,以及提出解决问题的方案。     

Regulatory performance of audit tournaments and compliance observability

This paper examines the effectiveness of traditional regulatory schemes and newly emerging social information schemes for achieving compliance. Our experiment focuses on two stochastic audit schemes for enforcing regulatory compliance. In the Random Audit mechanism firms are randomly chosen for inspection. In the Tournament Audit mechanism the probability of inspection increases with the degree of estimated underreporting. To study the effects of social information, the experiment varies the observability of identity, output, and compliance decisions. Optimal output is theoretically independent of the auditing scheme, but equilibrium reporting is higher under the Tournament mechanism than Random auditing. Experimental findings are broadly consistent with the theoretical predictions for reporting, but deviate modestly for output. In particular, we find that average output is lower and reporting is higher in the Tournament treatment compared to the Random Audit treatment. At the individual level, a majority of participants misreported in most periods. Social observability does not affect output or reporting significantly in either of the audit treatments.     

统筹城乡发展中农民权益保障问题思考——以成都改革为对象的分析

农民问题的核心是农民的权益保障问题。论文对成都统筹城乡改革中有关农民权益保障,包括经济权益、社会权益、政治权益的基本情况进行了调研分析,在经验归纳的基础上指出,在坚持中国共产党及其政府作为制度的整体设计者与公共资源的主体供给者前提下,从农民的权益诉求出发,落实并保障农民的权益。     

从发票管理角度看我国当前税收流失状况及改善措施

目前，全球金融危机对我国的影响还未见底。实施积极财政政策扩大内需，增强经济抵抗力和竞争力，确保持续增长是未来的艰巨任务。作为一系列重大举措的支撑力量，税收成为财政工作的关键一环。全面加强征收管理，减少税收流失是确保积极财政政策顺利推行的前提之一。本文围绕我国税收征管工作中的发票管理环节展开，分析了发票管理漏洞使税收流失加剧的现状，并提出了改善发票管理的若干措施。     

再论中国金融体系的脆弱性

本文的目的就是通过验证我国金融体系在不完全市场的制约条件下,能否发挥"价值创造、价格发现、风险分散、流动性供给、信息生产和公司治理"这六大基本功能,以及通过进一步检验货币政策的有效性,来揭示当今中国金融体系脆弱性的表现及其症结所在.论文通过分析发现,目前影响我国金融体系"健全性"的两大基本要素是房地产价格和流动性,它们直接左右银行的信贷行为;相反,利差幅度和基础货币的调控却没有显著的制约效果.所有这些特征都恰恰反映了我国金融体系的基本功能至今为止还没得到有效的发挥.     

我国进行国际税收竞争的最优战略与策略分析

本文依据国际税收竞争对我国的积极意义以及我国是发展中大国的战略定位,认为我国应该采取"积极、适度竞争,理性、必要协调"的战略;在竞争策略的选择上,通过对我国主要资本来源国对待本国资本海外投资的规定以及竞争对手国吸引外资相关做法的研究,提出我国应选择"低税率、宽税基、少优惠"的竞争方式和手段,并应注重形成有比较竞争力的税收制度,而不应进行频繁的政策调整.     

汇改、人民币国际化与汇率定价权 —基于双边随机前沿模型的实证研究

本文通过构建人民币外汇市场中关于人民币汇率定价权力的双边随机前沿模型, 分析了中外定价权差异对于人民币汇率的影响。实证研究表明,中国在人民币外汇市场上较外 部经济体具有更强的定价权力,近期的汇率贬值并非政府操作行为而是市场均衡结果;人民币 国际化和汇率市场化进程可以矫正偏离。本文的政策建议为：（1）继续推进人民币国际化和 汇改市场化进程。（2）进一步提高外部经济体参与人民币外汇市场交易的深度和广度。     

"省直管县"财政体制改革模式探讨——以湖南为例

"省直管县"财政体制改革是地方政府从政府规模、层级及财政关系等层面实行的一次深远变革,也是地方政府突破中央权力设置的制度壁垒而获得创新效率的一个难得契机,湖南省应从实际出发探索建立地方新型财政管理模式和地方公共产品供应模式.     

限售股权定价的实证检验

我国上市公司的非流通股权实质为限售股权,股权分置改革改变了限售期的不确定性.通过对2004～2006年5月间326笔我国上市公司限售股权转让信息的研究发现:限售股股东向流通股股东支付对价是有理论和实证依据的,股权分置改革有利于国有资产保值增值.公司净资产、控制权收益以及公司流通股比例与限售股定价正相关.流动性约束与限售股定价负相关.受让方为非国有性质时,限售股转让相对价较低.股权转让方式、公司盈利能力等财务指标对限售股定价有一定影响.     

Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions

In this paper we present estimates of the responses of individuals to marginal tax rates in their reporting of income, using data from individual tax returns for the year 1995. One estimation method is ordinary least squares regression. A second method uses quantile regression, which provides evidence on behavioral responses at different points (or quantiles) in the distribution of income and so is relevant to the question of whether the responses of, say, the rich differ from those at other points in the income distribution. Our results clearly indicate that marginal tax rates affect the reporting decisions of individuals. However, there are significant differences in the marginal tax rate reporting responses for the various types of reported income, there are major differences across income classes, and there are notable differences in the estimated responses across estimation methods.