新能源汽车价格补贴政策的绩效分析和改善建议--以J新能源汽车公司为例

新能源汽车是我国汽车行业重要的发展方向,笔者通过研究我国新能源汽车的发展历程、价格补贴政策存在的问题,提出完善新能源汽车价格补贴政策的对策,以期为我国新能源产业的科学发展和我国汽车产业的转型升级提供参考。     

大国产业竞争视阙下美欧推动的国际产业补贴新规则——中国的立场与对策

在经济全球化和先进技术占主导地位的时代,大国竞争的本质在于争夺产业链的控制权,提高在产业链中的地位。为阻止中国在产业链的升级,欧美通过对外签订经贸协定,推动国有企业规则和更新补贴规则,同时在WTO框架下谋求针对中国补贴模式修改WTO补贴规则,将补贴范围从财政补贴延伸至扭曲市场的贷款,以反补贴、竞争政策、国有企业规则等多项规则管制产业补贴。我国必须通过分类改革确定国有企业在产业竞争中的作用和地位,对充分竞争行业的商业类国有企业重新塑造"商业性"或"中性"身份,避免对我国国有企业特殊反补贴规则的适用;确立我国接受产业补贴规则的底线思维,通过博弈明确产业补贴负面清单,积极回应欧美国家关于补贴透明度要求,为相关谈判奠定良好基础。     

地方政府债务对工业资本配置效率的非线性影响效应——基于动态面板平滑转换回归PSTR模型的检验

经济新常态下,提高工业资本等要素配置效率是实现经济向高质量增长转变的必然要求。本文在政府主导、投资驱动的工业发展模式下,结合地方债务压力和金融发展差异门限变量,在非线性框架下运用动态面板平滑转换回归模型实证检验地方债务规模与工业资本配置效率的渐进演变关系。研究发现,适度的地方债务规模有助于提高资本配置效率,但随着债务压力增加,举债对资本配置的正效应逐步减弱并产生负效应。究其原因,适度举债能补齐工业基础设施短板,压低土地成本,对工业发展产生杠杆效应,从而提高资本配置效率;但过度举债推升财政风险,占用信贷资源并强化企业融资约束,造成资本配置低效率。此外,研究发现,地方信贷规模提升,能缓解举债的融资约束,促进工业行业间的资本流动;而工业金融深化程度提高,能增强市场竞争机制在要素配置中的作用,缓解举债造成投资错配,从而增强资本配置效率。以上分析结果表明,地方政府举债应更理性、适度、规范。     

Are people in the SADC region willing to pay more tax to fund public healthcare?

ABSTRACT

For Africa to develop and achieve sustainable development, African governments have to prioritise spending on public health. However, the current spending data shows that health spending is a continuing struggle for African countries. Many researchers have the view that African governments have to collect more tax to spend enough on public healthcare. The question here is what extent people are willing to pay more tax to increase spending on public healthcare? Employing a multilevel regression model on Afrobarometer survey data, this paper examined to what extent individual and country level factors influence people’s willingness to pay more tax to increase spending on public healthcare in 12 Southern African Development Community (SADC) member states. This study found that peoples’ trust in their government is an important determinant of willingness to pay more tax, while factors such as the country’s quality of democracy, economic condition, and current per capita health expenditure have no influence.     

内部控制、僵尸企业与审计特征

以2010—2017年深沪两市全部A股上市公司为研究样本，分析僵尸企业的审计特征并探讨内部控制对两者关系的调节效应。研究发现：相比于非僵尸企业，僵尸企业具有倾向于支付更低的审计费用、更有可能收到非标意见和更有可能选择非高质量审计师进行审计的特征，同时，僵尸企业内部控制环境更差。进一步研究发现，更高的内部控制质量使得僵尸企业更有可能收到标准无保留的审计意见，但非僵尸企业审计收费更高且更有可能选择高质量审计师。基于产权性质的进一步研究发现：（1）国有僵尸企业支付更低的审计费用，且中央国企支付的审计费用更低；（2）民营僵尸企业更有可能收到非标审计意见；（3）民营僵尸企业和地方国有僵尸企业更有可能选择非高质量审计师进行审计，且地方国有僵尸企业倾向性更强。从公司治理角度研究僵尸企业的审计特征，为识别僵尸企业提供了经验证据。     

政府审计、内部控制与企业创新

利用手工收集的政府审计公告数据，以2013—2017年的国有上市公司为样本，采用PSM+DID方法检验政府审计对国有上市公司创新活动的影响，并进一步根据内部控制质量和是否存在内部控制缺陷对样本进行分组检验两者之间的关系。研究结果表明：政府审计显著增加了国有上市公司的创新投入和创新产出；在内部控制质量高和不存在内部控制缺陷的样本企业中，政府审计对企业创新活动的促进作用更加显著。     

乡镇政府财务管理的常见问题及完善策略

乡镇政府是我国的基层单位,其开展的工作与我国广大群众的生活息息相关,与人民的利益也是紧密相连的。因此,乡镇政府财务管理工作极其重要,甚至影响着集体的进步与发展。但现实生活中,乡镇政府财务管理存在着很多问题,这些都需要引起我们的重视。论文详细列举乡镇政府财务管理存在的问题,并且就这些问题提出一些相应的、科学的解决方法与措施。     

Parties,divided government,and infrastructure expenditures: Evidence from U.S. states

This paper examines the impact of parties and divided government on infrastructure expenditures for transportation, education, and social services in U.S. states. As infrastructure expenditures are considered a bi-partisan priority, we hypothesize that divided governments expand infrastructure spending compared to governments under true Democratic or Republican control. We test this hypothesis using U.S. state-level data over the period 1970 to 2008 and find that divided governments indeed increase expenditures for these budget categories. Specifically, divided governments spend more on transportation than unified Democratic governments, and more on education and social services than unified Republican governments. The effect is most pronounced for the core infrastructure of transportation and even stronger when only looking at capital outlays instead of total expenditures.     

General or central government? Empirical evidence on political cycles in budget composition using new data for OECD countries

Previous studies used general government data to examine whether national governments’ electoral motives and ideology influenced budget composition in OECD countries. General government data includes, however, the state and local level. Using new data for general and central government over the period 1995–2016, I reexamine political cycles in budget composition. The results suggest that, both at the general and central government level, leftwing governments spent more on education and less on public services than rightwing governments. Defense expenditure was somewhat lower under leftwing than rightwing governments and in election years; especially in federal states. Effects of government ideology on the individual expenditure categories are larger at the central than general government level. Scholars need to re-examine results on ideology-induced effects that have been derived from general government data where central government data should have been used.     

Do national political parties matter? Evidence from Italian municipalities

Recently several countries have experienced a drop in popularity of national political parties, accompanied by the success of independent movements (e.g. “Civic Lists” in Italy). I exploit the success of “Civic Lists” in Italian municipalities and use them as a comparison group for party-affiliated politicians, to test whether national parties affect fiscal discipline. Using a Regression Discontinuity Design (RDD), I show that party-affiliated mayors are more fiscally responsible: they run lower deficits, accumulate less debt and reduce expenditures. The effect is significant only for municipalities not constrained by fiscal rules. This suggests that national parties act as a substitute for fiscal rules in constraining politicians. Besides, I provide evidence that the discipline of party-affiliated politicians is linked to better career prospects: party-affiliated mayors have a higher probability of being re-elected and better chances of being promoted to higher levels of government. Alternative stories find less support in the data.