社会工作在基层治理专业化中的角色与功能

近年来,我国对居民社区建设的重视度不断提升,社区公共服务团队也在不断壮大,在国家政策的实施以及广大社区管理中,社区管理机构发挥着十分关键的作用。随着城乡居民生活水平的不断提升,传统的管理模式与基层治理手段已经落后,难以满足社区发展与民众生活的多元化以及专业化需求,因此,在社区治理中,融入专业性社会工作已经成为大势所趋。论文结合社会工作参与乡村振兴建设战略所进行的一系列工作,探究社会工作在基层治理专业化道路上扮演的角色,指出社会工作在基层治理专业化中的功能,阐明当前社区治理中的问题,探索促进基层社区治理可持续发展的道路。     

数字技术对老年人反向社会化的影响探讨

通过查阅文献,论文梳理有关当代老年人数字融入的相关理论,对老年人使用数字技术进行反向社会化的现状、影响因素和解决对策进行探讨。研究发现老年人学习使用数字技术已经成为这个时代的必然趋势。但是受制于老年人的学习能力、心理差异、数字技术的使用门槛,老年人在数字时代的反向社会化并不是一帆风顺。因此,论文从个体、社会、家庭等多元层面出发,对老年人学习数字技术提出参考意见,以期构建数字文明社会。     

莆田市发展“医养一体化”服务模式的对策研究

随着银色浪潮来袭,如何养老已成为我国各城市重点关注的问题。将医疗机构、养老机构、社区医疗服务中心当中的医疗资源与养老资源进行共享交流,搭建“医养一体化”平台,是我国养老服务的发展趋势。论文研究了莆田市如何突破传统养老方式的局限性,推行“医养一体化”服务模式,探讨“医养一体化”平台的搭建对策。     

普惠型医疗保险发展:实践困境与优化方向

近年来,普惠型医疗保险成为多层次医疗保障体系发展的一大热点。文章首先介绍了中国普惠型医疗保险的发展现状及主要特点,其次通过对国内部分保险公司线上及线下调研,发现当前普惠型医疗保险发展面临配套法律法规有待健全、市场认可度普遍偏低、可持续经营能力不强、保险效果低水平重复、相关主体联动不足等困境。进一步分析美国、英国、德国、新加坡相关经验,提出具体的优化路径:以优化顶层设计为立足点,提高保险规制水平;以强化市场环境建设为切入点,提升市场认可度;以优化运行模式为突破点,激发保险生命力;以设计差异化产品为关键点,强化保险增补性;以建立联通机制为动力点,提高相关主体协同度。     

Corporate social responsibility committees and the use of corporate social responsibility assurance services

This study examines whether corporate social responsibility (CSR) committees associate with the external assurance of CSR reports. Specifically, we consider the presence and effectiveness of CSR committees. Using a sample of Australian firms over the period 2004–2016, we show the mere presence of a CSR committee is not related to the external assurance of CSR. However, CSR committee effectiveness is positively related. In addition, firms with higher CSR committee effectiveness are more likely to seek external assurance provided by the Big4 accountancy firms and acquire financial audit and CSR assurance services from the same provider. Taken together, CSR committee effectiveness plays an active role in CSR assurance services. Our results are particularly relevant to those with interests in understanding the demand and choice of external CSR assurance services, as well as the impact of corporate governance mechanisms on these services.     

Do we really care about Biodiversity?

This paper addresses from an economic perspective the issue of global biodiversity conservation. It challenges the perception that the world really cares a great deal about biodiversity and is prepared to pay the full cost of maintaining this stock of natural capital. Despite the existence of a plethora of international agreements there still seems to be a global ‘deficit of care’ surrounding efforts to combat challenges such as those posed by global warming and biodiversity conservation. More light can be thrown on the degree of care by measuring both the actual expenditures and the stated willingness to pay for biodiversity conservation. However, actual expenditures are much lower than willingness to pay estimates recorded in the published literature. Using the criteria that the ‘right’ amount of conservation effort is one where the marginal economic benefits from conservation just equal the marginal costs of conservation, the paper explores the biodiversity conservation conundrum and concluded that, on the available evidence, the world does not care too much about this natural capital stock and bequests to future generations. An erratum to this article can be found at     

Mongolian nomadic culture and ecological culture: On the ecological reconstruction in the agro-pastoral mosaic zone in Northern China

After analyzing the grassland environmental characteristics and nomads vs. agrarian land use styles and their ecological and environmental influences in the arid and semiarid agro-pastoral mosaic zone in northern China, it was concluded that Mongolian nomadic culture is more close to the basic principles of the ecological culture in the modern sense. Mongolian nomadic culture has advantages over agrarian culture in ecology and environmental care, sustainable utilization of grasslands, and in sustainable human social economic development in the region. Generally speaking nomadic culture prevents desertification; whereas, agrarian culture facilitates desertification. Confliction between nomadic protection and agrarian destruction of grassland ecosystem is essentially focused on the problem of regional and even global ecological safety. Obviously, protection of ecological safety should be given priority because human social and economic existence, as well as development depend on and are decided by the vulnerable ecological safety in the arid and semiarid areas. Therefore expansion of cropping into the fragile ecosystem of arid lands was unfortunate. The long term sustainable management of these grassland ecosystems could benefit from reversal of policies that are exacerbating the problems of land degradation, and from the adoption of land use practices that have been successfully applied for centuries by Mongolian herders. Protection of grasslands and nomadic culture is far more important or even vital to the subsistence and sustainability of human and all other beings, compared to the protection of agrarian lifestyle and land cultivation. Protection of ecologic safety is protecting the premise and fundamental bases of economic and social development in the area. It is important to derive the rational elements of nomadic culture in construction of ecological culture, and in the ecological reconstruction in northern China. Based on analyzing and reasoning in line with the quintessence of nomadic culture summarized, some proposals on ecological reconstruction in the area are presented.     

Evaluating Projects and Assessing Sustainable Development in Imperfect Economies

We are interested in three related questions:(1) How should accounting prices be estimated?(2) How should we evaluate policy change in animperfect economy? (3) How can we check whetherintergenerational well-being will be sustainedalong a projected economic programme? We do notpresume that the economy is convex, nor do weassume that the government optimizes on behalfof its citizens. We show that the same set ofaccounting prices should be used both forpolicy evaluation and for assessing whether ornot intergenerational welfare along a giveneconomic path will be sustained. We also showthat a comprehensive measure of wealth,computed in terms of the accounting prices, canbe used as an index for problems (2) and (3)above. The remainder of the paper is concernedwith rules for estimating the accounting pricesof several specific environmental naturalresources, transacted in a few well knowneconomic institutions.     

我国财产税制度存在的缺陷及其改革构想

财产税不仅是一种历史悠久的税收形态，而且是当今各国税制体系的重要组成部分，具有其他税种难以替代的作用。我国现行财产税制度在改革开放后虽然有所发展，但仍存在着税种缺失、税制老化等诸多问题，亟待改革。     

Incentive Contract and Weather Risk

We study contracts designed to remunerate a farmer for the production of an ecosystem service with the payment dependent on the results of the farmer’s actions and on weather conditions. Two contracts are proposed: the first takes into account both the results of the farmer’s actions and a weather variable that reflects the actual atmospheric conditions during the life of the contract; the second bases the payment on the results alone incorporating only the average effect of weather. Social welfare is optimal when both the results and the specific atmospheric conditions are taken into account; however, this type of contract may be less acceptable to the farmer due to his perception of the level of risk involved.We thank two referees for valuable comments.