试论会计集中核算制度

我国目前财政体制改革主要集中于支出管理的改革，各地都大胆创新采用各种具体改革方式，会计集中核算制度正是在配合支出管理改革和加强财政监督的过程中地方采用的一种创新模式。本将具体探讨制度的优势与存在的问题，并提出一些具体建议。  

论界定我国公共支出范围的标准

市场失灵理论是西方财政学说中的一项重要内容，它在揭示市场经济缺陷的过程中，引申出了公共财政存在的必要性。同时，也从另一个侧面证明市场失灵领域是界定公共财政支出范围的基本标准。市场失灵领域不断扩大不仅是由于市场经济的成熟和发展所致。而且还受到不同经济理论、国家经济政策的变化和特殊国情的影响，因此，科学地界定我国公共财政支出范围的标准，既要参照市场经济的一般原则，同时还要注重不成熟的市场经济的判定原则。  

基于层次分析法的科技财政支出绩效评价研究

本文根据科技财政支出的特性，依据层次分析法原理，对科技财政支出的绩效评价建立了具体的评价指标体系，选择了适于反映科技支出效益的指标群，并运用层次分析法对科技财政支出绩效进行了示范性评价计算。  

关于权责发生制预算的几点思考

各国进行公共支出管理的改革给我们提供了一个重要的课题 :作为公共支出管理中最核心的预算制度如何支持我们现在进行的改革尝试。传统的以收付实现制为基础的预算暴露出越来越多的问题 ,本文结合OECD国家进行权责发生制预算改革的经验 ,对权责发生制预算对改进预算信息、政府业绩管理方面的一些优点进行了几点分析 ,以期对我国的预算改革提供一些可借鉴之处  

政府公共支出绩效低下的成因分析

公共支出是政府为满足公共需求在一个财政年度内耗费的资金总和,公共支出的绩效是指公共支出的成本(或目标)与收益(或后果)的比较。政府支出效率低下是目前全球普遍存在及其关注的问题之一。政府公共支出效率低下的主要原因有:公共支出执行的低效率,缺乏评估和有效竞争,制度障碍,信息不对称以及公众参与程度不高等。  

城乡各阶层公共支出受益归宿之测度与政策建议

运用马泰尔边际效用函数测度我国的公共支出在城乡各个收入阶层中的分配是否平等。结果表明:我国城乡各个收入阶层的公共支出受益是有差异的,高收入阶层受益大于低收入阶层,且城镇居民高于农村。为促进社会公平,政府应该采取有效措施尽快改变这一状况。  

中国财政支出比率的实证分析

我国财政支出比率呈现出非合理的下降趋势,与理论和国际上大多数国家的实际情况都相悖.本文通过实证分析,研究了形成这一趋势的原因,并给出了改善我国财政支出比率的政策建议.  

Fiscal policy in the face of long-term expenditure uncertainties

A number of uncertainties about long-term expenditure commitments in industrial countries are examined: (i) the assumptions underlying the projections, (ii) the potential to further reduce non-age-related expenditures, (iii) the implicitly assumed absence of “shocks,” and (iv) the potential for raising revenue. This paper concludes that (i) there is scope, but within narrow limits, to reduce non-age-related expenditures; (ii) fiscal policy frameworks tend to understate risks; and (iii) prevailing tax rates leave little room for increasing taxation in the countries facing the strongest aging pressures. In sum, governments will have to adopt a much more ambitious fiscal policy stance to cope with aging populations. JEL Code H5 · H6  

Shared Tax Sources and Public Expenditures

This paper deals with a specific vertical assignment of public functions in a federation: Two levels of government share both the same tax source and expenditure on a productivity increasing public service. We consider surplus maximizing Leviathan governments which provide public services in order to increase their potential tax base. The Nash equilibrium is characterized by overtaxation and relative to surplus maximization—depending on whether or not the public goods are sufficiently complementary with the entire tax base—either underprovision or overprovision of the public service. The implications of these results, in terms of welfare and potential use for earmarking taxes are also considered.  

Land-use zoning in a local economy with optimal property taxes and public expenditures

A three-sector, open-city framework is used to study the impact of changes in land-use zoning on a local economy. In addition to the customary direct supply effects, a rezoning prompts changes in local property tax rates, public expenditures, and the location decisions of households and firms. Simulations are used to trace these general equilibrium adjustments. The final effects of a residentialto-commercial rezoning on crucial local economic variables, including residential and commercial site rents, property tax rates and the mix of public services, may contrast sharply with popular expectations based solely on a partial equilibrium analysis.