论为纳税人服务

本文从税收的性质、纳税人的法律地位和政府职能转变三个角度,论述了为纳税人服务的理论依据,同时借鉴国外为纳税人服务的经验,分析了为纳税人服务理念下的公共产品提供、税收政策、制度和措施.     

论我国税收强制执行制度之完善

税收强制执行是税收征管程序中最为严厉的程序,是税收强制性特征最突出的表现,是保证税收得以实现的最后的但是又行之有效的措施,在各国的税收征收法律制度中均有明确的规定。然而税收强制执行直接关系到纳税人的利益,因此在对进行的税收强制执行规定中应当充分考虑国家利益与纳税人利益。我国《税收征管法》中虽然也建立了税收强制执行制度,但是在实践中该制度存在许多困惑,本文试图通过比较研究,探讨税收强制执行制度的进一步完善。     

中国共产党为人民服务的百年实践与时代启示

为人民服务是中国共产党的不变宗旨。一百年来,中国共产党始终坚持为人民服务的初心和中华民族伟大复兴的使命,积极带领中国人民反对强权和压迫,在谋求民族解放和人民幸福事业方面取得了举世瞩目的成绩。在新时代,中国共产党继续探索为人民服务的新视野、新内涵和新方法:在视野上,立足构建"人类命运共同体"的大视野践行为人民服务;在内涵上,围绕社会主要矛盾转化和群众需求变化践行为人民服务;在方法上,着眼新生事物采用群众喜闻乐见形式践行为人民服务。一百年来,中国共产党为人民服务具有重要启示:即坚持将自身建设与服务群众相统一,坚持从时代发展大局出发把握为人民服务的方向,坚持从实际出发服务好人民群众,坚持用发展的手段来改善民生,坚持用制度来保障人民群众的权利,坚持依靠人民群众创造历史伟业。     

Alcohol-service liability: Consequences of guest intoxication

The purpose of this study is to examine the legal responsibilities of owners of establishments that sell and/or serve alcoholic beverages to their patrons and other people who may be assaulted or injured by those patrons in the establishment or after leaving the establishment. Examination of 246 actual court cases revealed that the plaintiff's claims are likely to fall under either the restaurant, bar, hotel, club or other hospitality operators’ failure to exercise reasonable care to protect patrons from injury at the hands of other patrons, failure to maintain a safe and orderly establishment, or from patrons injuring bystanders in violation of a dram shop act. However, findings indicated that violations of a dram shop act are likely to have the most devastating effect on the business.     

广西北部湾经济区服务业发展对策研究

本文通过广西服务业发展现状分析及与西部各省的服务业比较,对广西北部湾经济区服务业进行SWOT分析,总结其服务业的优劣势及面临的机遇,提出经济区服务业发展的若干对策。     

国企改革方向:劳动者所有制

"全民所有制"企业的建立不是与民争利,而是为民谋利。没有很好地实现这一目的的原因,一是国家利益高于一切的"战时"思维,潜意识中根深蒂固的按资分配观念和企业国有观念,使国家、企业、经营者、职工之间的利益关系失衡,造成国有企业不能形成有效的利益激励机制;二是缺乏有效的管理运行机制,委托代理关系中的道德风险太大;三是社会负担过重;四是税收负担不公平。国企改革既不能固守"国家所有制",也不应搞私有化,纯粹的"全民所有制"更不现实,正确的选择应是"劳动者所有制"。     

金融外包与产业链延伸:信用卡产业集约化发展路径选择

如何通过金融外包,实现发卡机构降低营运成本、突出主业、提高市场竞争力;推进中国以银行为主体,多元化金融外包机构共同协作,形成中国信用卡产业链,成为中国银行业、金融业共同关心的问题。本文从信用卡业务分割入手,通过机具配置、服务水平、财务成本和市场竞争力等方面的分析,揭示信用卡实施金融外包的内生性因素,阐述金融外包不仅提升了发卡机构管理和盈利效率,而且对信用卡产业形成、丰富中国金融服务体系具有积极意义。     

构建服务型政府对公务员公共服务能力提出的要求

在我国努力构建服务型政府的背号下，公务员能力提高已成为加强政府建设中的重要环节。提高公务员的公共服务能力包含对公务员服务意识、责任意识、行政成本意识的培养，以及推行责任制、绩效评估，完善公务员的知识结构和决策能力等几方面。     

An agency perspective on the accounting costs used in various roles in the regulation of a state-owned natural monopoly: The British Gas Corporation 1972-86

This study describes and analyses the accounting costs reported in the financial statements of the British Gas Corporation (BGC) during its fourteen years (1972-86) as a state-owned natural monopoly. Evidence is provided of the various roles in which these accounting costs were used in the regulation of the corporation. The agency perspective developed by Whittington (1985) is used to provide an analytical framework for discussion of the effects of BGC's accounting costs on the allocation of burdens and rewards between gas consumers and taxpayers through being used in these various roles. Further analytical insights are drawn from developments subsequent to privatisation in 1986.     

Strategic planning, strategic management, strategic foresight: The seminal work of H. Igor Ansoff

H. Igor Ansoff was the prominent reference in the corporate strategy field, especially during the 1960s and 1970s. His bestseller, Corporate Strategy, was the first to give a conceptual framework and a tool box to top managers, consultants and scholars. Recognized as the real pioneer of the field, he was seen by Henry Mintzberg as also the leader of the strategic planning school. The aim of this short article is to show that he was also the father of strategic management and a leader who gave an impressive set of concepts and ideas to promote an integrative and flexible view of strategic planning, strategic foresight, organizational structures and processes.