乡村森林旅游项目规划中哲学元素运用的个案分析——以宜春市月都花溪谷项目为例

以江西省宜春市"月都花溪谷"乡村森林旅游项目规划中哲学元素的应用为个案,结合哲学理论进行分析。结果表明:乡村森林旅游项目规划应有哲学的自觉,根据项目所在地自然和人文资源禀赋,因地制宜地吸收哲学元素,从而打破乡村森林旅游项目同质化和见物不见人的困局,赋予乡村森林旅游项目以特色和灵魂。因此,提出突破森林旅游项目规划中一元化的经济思维定势、以哲学思维唤起人学意义、因地制宜激发内生式哲学文化活性等启发性建议。     

中国集体林产权制度改革回顾与展望

采用历史产权制度研究方法,利用详实的历史数据与信息,系统地分析改革开放以来中国集体林产权制度改革每个重要时期的改革内容与进程以及集体林地林木流转制度演化历程,发现改革开放四十年中国集体林所有权和家庭经营的基因没有变,变的是集体林地承包经营权的实现形式;指出集体林产权制度变迁道路中的困惑;提出未来集体林产权制度的选择路径。     

生态文明建设背景财政扶持、林权改革对林业生产效率的影响

基于2000—2016年中国省际面板数据,利用DEA-Malmquist指数法对中国林业生产效率的区域差异和时序变化进行研究,运用面板Tobit模型检验财政扶持对林业生产效率的影响并验证林权改革对二者关系的调节作用。研究发现:在生态文明建设背景下,林业生产效率存在显著的区域差异;技术进步对于全要素生产率的提升起到重要推进作用;财政扶持与林权改革均对林业生产效率产生了正向影响,但林权改革并没有对财政扶持与林业生产效率的关系产生积极调节作用。因此,各省份应当通过加大政府扶持力度、优化投资方式、深化集体林权制度改革等措施促进林业生产效率提升。     

Personal Income Tax Reform in China in 2018 and Its Impact on Income Distribution

In the context of personal income tax (PIT) reform in China in 2018, this paper examines some of the major issues of concern regarding the reform and income distribution. Using the China Personal Income Tax Micro‐simulation model, the paper compares the differences between the 2011 and 2018 PIT systems, and finds that residents relying on different income sources may face a large degree of real tax rate change. Once the tax system is altered to PIT 2018, the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent, the income redistributive effect will drop from 1.95 to 1.22 percent and the PIT's role in fiscal revenue will also be negatively affected. Nevertheless, if individual income continues to grow, the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022, but its income redistribution function is difficult to recover in the short term. The paper finds that the effect of PIT on income distribution depends on the tax structure. Gradual transition to an “entirely comprehensive” tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate.     

区域森林公园生态效率实证分析——以华东地区为例

采用Malmquist-Luenberger指数法对华东地区森林公园生态效率值进行测定的结果表明:从时序范围看,2011—2016年华东地区森林公园生态效率的均值为1. 006,但从2015年起进入下滑态势,说明华东地区森林公园的生态效率已经达到有效水平,但在扩大森林公园规模的同时忽视了对环境的有效保护以及资源的合理配置;从空间差异角度看,只有浙江与安徽两省的森林公园生态效率值未达到有效水平(分别为0. 851和0. 871),其余各省(市)的森林公园生态效率值均大于1,说明区域内存在一定的差异性;技术进步指数下降是制约MalmquistLuenberger指数提升的主要原因。由此可见,加大技术投入,促成交流合作机制,形成特有的竞争优势等,对提高区域森林公园生态效率是十分重要的。     

New development: China renews reform of central–local fiscal relations and provides for basic national public services

China’s reform on central–local fiscal reform has slowed down in recent years. The appointment of a new finance minister experienced in local government affairs is expected to renew the reform affirmed by the Chinese Communist Party (CCP) congress in late 2017. China has unprecedentedly identified a comprehensive list of 81 national basic public services as entitlements. Eighteen of them are subject to national and local standards, and co-financed by central and local governments. A new cost-sharing method for 10 of these services classifies sub-national jurisdictions into five tiers, in which the central government’s share declines from 80% to 10%. These measures, effective in 2019, aim at creating a ‘harmonious and moderately prosperous society’.     

Machine learning for financial transaction classification across companies using character-level word embeddings of text fields

An important initial step in accounting is mapping financial transfers to the corresponding accounts. We devised machine-learning-based systems that automate this process. They use word embeddings with character-level features to process transaction texts. When considering 473 companies independently, our approach achieved an average top-1 accuracy of 80.50%, outperforming baselines that exclude the transaction texts or rely on a lexical bag-of-words text representation. We extended the approach to generalizes across companies and even across different corporate sectors. After standardization of the account structures and careful feature engineering, a single classifier trained on 44 companies from 28 sectors achieved a test accuracy of more than 80%. When trained on 43 companies and tested on the remaining one, the system achieved an average performance of 64.62%. This rate increased to nearly 70% when considering only the largest sector.     

Policy induced increases in private healthcare financing provide short-term relief of total healthcare expenditure growth: Evidence from OECD countries

Healthcare reforms have long been advocated as a cure to the increasing healthcare expenditures in advanced economies. Nevertheless, it has not been established whether a market solution via private financing, rather than public financing, curb aggregate healthcare expenditures. To our knowledge, this paper is the first that quantifies the impact of reforms that significantly increases (decreases) the private (public) share of healthcare financing on total healthcare expenditures relative to income in 20 OECD countries. Our reform measure is based on structural break testing of the private share of total expenditures, and verification using evidence of policy reforms. To quantify the effect of these reforms we apply Propensity Score Matching and Inverse Probability Weighted regression analysis. Over a 5-year evaluation period the reforms lead to an accumulated cost saving 0.45 percentage points of GDP. The yearly effects of the reforms are largest in the first years in the post-reform period and decreases in size as a function of time since the reform. Our findings suggest that the investigated healthcare reforms have a relatively short-lived effect on aggregate health spending relative to GDP. The findings are robust to various sensitivity tests.     

水资源管理的供给侧结构性改革研究

根据供给侧结构性改革的背景和基本内涵,对水资源供给侧结构性改革的内涵进行研究,提出了狭义和广义的水资源供给侧结构性改革的内容。在分析水资源需求新形势的基础上,提出了水资源供给侧结构性改革的要求。根据水循环理论提出了水资源管理是推动水资源供给侧结构性改革的重要抓手,并在最严格水资源管理制度的基础上,提出了符合水资源供给侧结构性改革要求的水资源管理制度。     

Will China's WTO accession worsen farm household incomes?

Many fear China's accession to the World Trade Organization (WTO) will impoverish its farmers via greater import competition in its agricultural markets. We explore that possibility bearing in mind that, even if producer prices of some (land-intensive) farm products fall, prices of other (labor-intensive) farm and nonfarm products could rise. New estimates, from the global, economy-wide numerical simulation model known as Global Trade Analysis Project (GTAP), of the likely changes in agricultural and other product prices as a result of WTO accession, are drawn on to examine empirically the real income implications of China's WTO accession. The results suggest farm–nonfarm income inequality may well rise within China but rural–urban income inequality need not. The article concludes with some policy suggestions for alleviating any pockets of farm household poverty that may emerge as a result of WTO accession.