How Has Rural Tax Reform Affected Farmers and Local Governance in China？

Using nationally representative data, the present paper examines the impact of China's ongoing rural tax reform on farmers. The difficulties in further local governance restructuring are also discussed. It is argued that the issues associated with rural taxation and local governance in China result from inherent tension between an increasingly liberalized economic system and a still centralized political system. Although rural tax reform has helped to reduce farmers' tax burdens in the short term, the establishment of an effective local governance regime requires coordinated reforms to downsize local bureaucracy by providing social security for laid-off cadres, to strengthen local accountability by granting higher local formal tax autonomy, and to promote meaningful participation by expanding local democracy.     

Logic paradox under current corporate finance

The current corporate finance is based on the theory framework of new classical economics. Therefore, the main contents such as free cash flow, NPV method and capital structure decision-making are still based on the balanced price of product and capital markets, they still can＇t reflect the essential character of corporation. The logic paradox, causes the current corporate finance study under a more and more embarrassing circumstance in the front of enterprise financial management practice, with the feature of value management.     

我国市场经济初建时期知识经济的思考

债转股是防范金融风险和加快国有企业扭亏为盈的重要举措 ,但债转股的推行又产生了一系列的法律问题 ,本文借鉴国外的相关立法并结合我国的具体情况 ,就债转股的四个方面法律问题进行了讨论 :债转股与资本真实原则 ;债转股与公司治理结构 ;债转股与债权人利益保护 ;债转股与股     

形成新产品批量生产能力的管理思路与实践

本文紧密结合实例,详细阐述了以系统论的思想,应用发展TQM,配以人本论的观念形成新产品批量生产能力的,立体管理思路、内容、应用及效果。     

Whose Capital is It? Putting Owners Back in Control

John Bogle, founder of The Vanguard Group, looks at corporate governance issues. JEL Classification G3     

把握基层管理者执行力提升的关节点

基层管理者的执行力大小直接关系到组织的成败得失,并反映了组织人力资源管理的绩效情况.基层管理者要提高执行力,必须明确目标并制定行动计划,充分认识本组织的资源优势并加以优化配置,协调好本组织与相关组织、上级组织和下级组织之间的关系,让员工拥有梦想,努力将"中游水平"整体提升.     

基于方法分析的企业精细管理思想

本文认为,精细管理是企业管理走向科学化的必然要求,是科学管理发展到一定阶段的产物,是对管理实践的科学性概括和总结,是对企业管理创新的一个系统化梳理。精细管理具有系统化特征、理论与技术高度综合性特征、动态管理特征、实践性和全员参与特征;精细管理的闭路循环系统具有对应性,能够找到企业的每一个部门或个人的位置和相应的职责;精细管理在闭路循环系统中可以明确知道可能的效果倾向。文章提出,企业在实施精细管理的过程中,应适应变化的市场环境,把握精细管理的真正内涵;树立正确的企业精细管理理念,持之以恒;重构企业科学管理体系,走全员参与的精细管理之路。     

Village Elections,Accountability and Income Distribution in Rural China

1. Introduction The village election was first envisioned by the late chairman of the National People’sCongress (NPC), Mr Peng Zhen, in the mid-1980s to enhance village governance after the commune system was dissolved in China in the early 1980s. In 1987, the NPC passed a tentative version of The Organic Law of the Village Committee (OLVC), and started a 10 year experiment of village elections. In 1998, the NPC formally passed the law and elections quickly spread to the whole count…     

基于顾客满意的企业社会责任与其绩效关系的实证研究

文章通过运用一个概念模型并提出一些假设：企业社会责任部分地通过顾客满意这个中间变量影响其市场价值；企业社会责任与其市场价值的关系依赖于企业产品质量或创新能力。实证研究表明。顾客满意在企业社会责任和其市场价值之间能够起到中介效应；企业能力在企业社会责任与其市场价值之间能够发挥调节效应。