城乡居民收入差距的动态演变:1988～2002年

中国城乡居民收入差距已经引起广泛关注。文章以住户调查数据为基础,利用泰尔指数分解、G.Fields分解、Blinder分解、分位回归分解等多种方法讨论了1988年、1995年和2002年“城乡”因素本身对城乡居民收入差距的贡献。这些分解结果表明我国的城乡差距较显著并在不断扩大;而且城乡差距更不利于农村中的低收入人群。     

差别化个人所得税起征点标准的政策缺陷分析

个税征收应当体现公平优先,差别化个人所得税起征点标准不利于社会公平,将税制不合理因素向落后地区的转嫁,加剧落后地区的对发达地区的转移支付,使中央财政职能缺失与错位,抑制落后地区的发展。     

房地产还原利率的构成与测算

从分析投资的风险补偿入手，提出了房地产还原利率的构成和测算公式，同时指出了构成房地产还原利率的银行利率应是复利计算方式下，相应年期的利率，然后探讨了房地产还原利率各构成部分的测算过程，并以中国房地产市场个人住房抵押贷款市场为例，给出了不同收益年限的房地产还原利率参考数据。     

我国收入贸易条件变动分析:1995～2004

收入贸易条件衡量的是一国在国际分工中获得的总体贸易利益的多少,在对我国贸易条件的变化进行分析时应当合理考虑收入贸易条件指数的变动。近年来我国的收入贸易条件指数呈现出持续改善的趋势,这表明外贸规模的扩大对国民经济发展做出了积极的贡献,仅仅根据商品贸易条件指数下降而得出我国贸易条件出现严重恶化的结论缺乏充分的根据。从国际经济竞争的现实背景来考虑,我国应当在保持收入贸易条件指数不恶化的情况下,继续大力推动出口贸易量较快地增长。     

收入因素与中国劣质品市场的部分逆向选择

基于Akerlof逆向选择模型,引入收入因素对其分析,通过说明收入因素影响消费偏好,进而改变消费者的无差异曲线,建立一个有限次交易后最终达到非零均衡的部分逆向选择的基本模型,并着重从这一侧面,即收入因素的影响,分析为什么在中国劣质品市场会长期存在。研究表明：购买偏好因收入增加而改变明显的劣质品的解决途径是增加人们的收入水平;购买偏好随收入增加改变不明显的劣质品的解决途径是增加外部干预。     

Does too much government spending depress the economic development of transition economies? Evidences from dynamic panel threshold analysis

This paper investigates the relationship between government size and economic growth and determines the optimal level of government spending to maximize economic growth. The paper applies a dynamic panel data analysis based upon a threshold model to test the threshold effect of government spending in 26 transition economies over the period spanning 1993–2016. According to the analysis results, government expenditures have a threshold effect on economic growth, and there is a non-linear relationship depicted as an Armey curve in these transition economies. The findings indicate that a government size above the threshold government spending level adversely affects economic growth, while a government size below the threshold level has a positive effect. Furthermore, there is a statistically significant relationship between the two variables above and below that optimal level, even if we divide the sample into developed and developing countries. Our findings suggest that governments in transition economies should consider optimal government size at around the estimated threshold level to support sustainable economic growth.     

Coping with Technological Change: The Role of Ability in Making Inequality so Persistent

This study provides an explanation to the evolution of wage inequality over the last 30 years and supports this explanation with evidence. A faster rate of technological progress introduces new unknown elements at the workplace. The need to cope with the unknown accentuates the role of ability and thus increases wage inequality within and between education groups. Inasmuch as education is an irreversible investment project the rise in within group inequality BOOSTS UP the rise of between group inequality. Guided by this theory we turn to the PSID for evidence. Using parents' education to approximate child's ability we show the following set of results: (a) Controlling for education of the child, parents' education contributed much more in the 1980s to his wage growth than in the 1970s. (b) The correlation between the parents' and the child's education increases from the 1970s to the 1980s. (c) The return to college education for an individual with no ability rents did not change—it remains steady at the 23 percent. (d) Facts (a)–(c) CANNOT be attributed to the impact of parent's income. It is parents' education and not parents' income that is more relevant for son's economic outcomes in the 1980s.     

湖南省农民收入水平地区间差异实证分析

本文应用定性分析与定量分析相结合的方法,通过对湖南省农民收入水平地区间差异的对比分析和影响农民收入水 平各因素的相关性分析,说明人均国内生产总值、第一产业比重、城市化水平对农民收入均有重要影响。造成湖南省农民收入水 平地区间差异的原因在于:农村教育发展上的差异、非农产业发展上的差异、市场化发育程度上的差异、资源环境条件上的差异。     

河南省农村公共物品投资的收入效应研究

通过运用面板数据模型对河南省农村公共物品部门固定资产投资对农民收入的影响进行分析,主要结论表明,河南省农村公共物品投资对农民收入的增长起到了积极的推动作用.当前,河南省农村公共物品供给匮乏且结构不合理,河南省农村人均收入和人均累计公共物品投资的地区差距在逐渐拉大.针对这些问题,我们应采取相应措施,以进一步提高河南省农民的收入水平.     

企业业绩评价:会计收益与经济收益的博弈

本文在对传统经济收益和会计收益的基本内涵及现时外延分析的基础上,阐述了传统收益的特点和在当前经济环境中遇到的挑战,从经济收益与会计收益选择的博弈与修正中,认为会计学中全面收益理想内涵是与经济学收益完全契合的概念,是经济收益与会计收益博弈过程中达到和谐和统一。同时在分析美英等发达国家的全面收益报告模式的基础上,依据现行经济环境和会计计量条件,提出具有中国特色的全面收益表报告模式。