基于村级财务管理的村委会职责问题研究

加强农村财务管理，村委会应当是实施管理活动的主体，有权利按照国家统一财务会计制度的要求选择适应本村特点的财务管理模式，建立健全村级财务内部控制。村委会在农村财务审计活动中则处于被审计者的地位，应当配合乡镇政府，逐步推行由会计师事务所定期审计、由经管站日常监督，两者各有侧重的有效审计监督机制。     

财政透明度中的资源诅咒-基于四川省县级财政自主性的经验证据

本文研究了财政自主性与财政透明度的经验关系及其反映出的地方政府行为逻辑。我们发现,更多的自有财源和更强的财政自主性并没有为财政透明度提升创造有利条件,反而表现为政府财务公开的一大阻碍。我们将此现象解释为财政透明度中的资源诅咒,并认为现有的财政体制和问责机制是其主要成因。要破除财政自主性对于财政透明度的诅咒效应,有待于通过收入分权培养形成与地方支出责任相适应的财政自给能力,同时完善社会公众自下而上推动财政透明的参与和监督机制。     

Manias,Panics and Crashes in Emerging Markets: An Empirical Investigation of the Post-2008 Crisis Period

ABSTRACT

Because of their economic importance, international bond markets are thought to be the likely location for the operation of financial market pressures on emerging market (EM) government policy. An important but unresolved debate that runs through the literature is the relative importance of domestic factors specific to the country receiving the capital flows (pull factors), versus push factors exogenous to the receiving country, in driving portfolio flows to EMs. Through extensive interviews with financial market participants, and analysis of the financial press between January 2008 and 2013, this paper argues that not only were market participants fully aware of the importance of push factors over the cycle, but that their perceptions of the domestic fundamentals themselves were influenced by these push factors. The paper provides evidence on the micro-foundations of investment decision making that make investors susceptible to influence by the push factors, and adds to a growing body of evidence that financial market borrowing costs are even less in the control of emerging market governments than previously assumed, because even when investors pay attention to domestic fundamentals, their assessments can be divorced from reality. This means that government efforts to attract foreign capital through implementing investors' preferred policies may be ultimately futile.     

论法律保留层级化在高校自治规则中的扩张适用

法律保留独具一种层级化的体系,它包括宪法保留、绝对法律保留、相对法律保留、狭义的行政保留以及广义的行政保留五种层级。基于教学管理之专业保障、学术自由功能之制度保障,教育行政法治应采取广义的行政保留层级,即无需法律、法规、规章的专门授权,高校自治规则即可成为高校行政管理的依据。同时,应借鉴法律保留层级化的理论,将高校自治规则亦划分为四个层级,同时按照所涉学生权利之重要性,将“学位授予、毕业证发放、学生招录以及变更身份关系的处分设定权”,以及“非变更身份关系的处分设定权、奖学金评定办法、先进个人评选细则等事项”分别归于不同层级自治规则的规范密度之下。     

村民自治中贿选交易的经济学分析

本文结合当代我国村民自治中民主选举的实际背景,从人们拥有对时间偏好的差异——对即期利益和远期利益的偏好不同这一基本假设出发,构建出一个“n个选民＋1个候选人”的最大化收益决策模型,原创性地展示了贿选现象的本质,即矛盾双方政治妥协的交易逻辑与一般性的伦理批判不同,本文的结论表明：贿选交易具有经济上的合理性,它不仅具有帕累托改进的性质,还有助于能人当选;贿选现象的发生是有条件的,选举环境与选民的社会福利有着重要联系;在现实经济政治生活中,时间才是唯一有价值的稀缺品。本文最后给出了相关政策建议     

The effect of information technology on IT-facilitated coordination,IT-facilitated autonomy,and decision-makings at the individual level

The effect of information technology (IT) has been a central concern to economics of IT ever since it has been viewed as an important resource to improve firm productivity. Although significant research progress has been made on the impacts of IT use at the individual level, the mechanism of how IT use increases individual performance at work has not been fully explored. In an attempt to examine the IT effects on performance, we focus on individual work productivity gained from IT use. Following the discussion of previous works, we develop a research model, describing that the ubiquitous IT transforms the way individual employers’ work in organizations, and facilitates working processes and practices that may affect the decision-making of individual performance.

As a result of testing the research model, we found not only that IT use does have a direct effect on the quality of decision-making in organizations, but that this effect is partially mediated by the extent of IT-facilitated autonomy and of IT-facilitated coordination. These findings suggest that the effects of IT use on decision-makings in an organization may be attributed, in part, to its beneficial use in coordination and tendency to foster more discretion.     

从乌坎事件看村民自决权的保护

乌坎选举成功的个案意义,要远远大于普遍意义。村委会选举制度一日不上轨道,村民对于选举的公正性疑虑便一日不能消除,要想复制下一个乌坎并不容易。这些制度上面的改进至少包括设立常设的选举委员会、建立公正的选举诉讼制度、保证参选的自由和竞争,确保村委会成员稳定的收入。村委会选举的真正目的是让村民自由决定村内公共事务的管理人,一切干扰这种自由的障碍都应该撤除。     

基于自主学习能力培养的大学英语听力教学

教学模式改革成功的一个重要标志就是学生个性化学习的形成和自主学习能力的发展。通过在一所高职院校进行的为期一年的教学实验,对在英语听力教学中构建学生自主学习能力的必要性和有效性进行了初步探索,并总结了一套如何通过培养学生自主学习能力以提高英语听力学习效果的教学模式。     

场外交易市场:路径依赖与制度创新

中国现有的场外交易市场分为三个部分:代办股份转让系统、专门股权转让市场与区域产权市场,具有强烈的行政色彩。在可借鉴的经验上,美国与中国台湾地区的场外交易市场在发展上都体现出自主性特征。实际上,中国证券市场一直以来采用的建设路径就是"行政主导+准入门槛"的模式。未来中国场外交易市场的建设在既有路径制约下,应尽量发挥市场力量,构建出多中心、多层次的场外交易市场。     

物权法定原则——兼评物权法定原则之否定

物权法定原则已为我国物权法确定为基本原则之一,对我国物权体系的确立,交易秩序的维持具有划时代意义.通过对物权法定原则概念的界定、内容的阐述,以及物权法定原则确立的原因及违反结果的论述,分析了当前物权法定原则否定学说的理由,指出其实质的不舍理性,明确了在我国坚持物权法定原则的意义及其解决物权实践问题的价值.