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新医改提出政府向商业健康保险公司购买医疗保障管理服务的思路,为私营医疗保险市场的进一步发展提供了政策支持。但医改方案公布后,除人保健康进入这一市场外,其他公司仍举旗观望,提供该类服务的公司寥寥无几。这一困境出现的原因是保险机构对政府购买经办服务政策下,相关产品组合的盈利模式缺乏认识。对可得的有限数据进行分析,期望总结中... 相似文献
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Micael Castanheira Ga?tan Nicodème Paola Profeta 《International Tax and Public Finance》2012,19(4):598-624
Political constraints and incentives are the true driver of tax reforms. This paper reviews the political economics literature on personal income tax systems and reforms to see how political mechanisms help explain tax reforms. We take some of the implications of these theories to the data using LABREF, a database that identifies labor tax reforms in the European Union for the period 2000–2007, and control for economic and labor market factors. We find that political variables carry more weight than economic variables, and we show empirical regularities that support political economy theories. We also find that governments tended to reform more in better economic times, engaging in pro-cyclical behavior. 相似文献
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政府会计概念框架整体分析模型 总被引:9,自引:3,他引:6
政府会计系统不但一般地从属于社会大系统,而且特别地从属于政治系统、公共及行政系统,并与经济系统有特殊的关联。如何科学地、客观地将相关因素在政府会计概念框架中表现出来,使之能够导出与客观现实相适应并能满足政治体制改革、公共治理创新、社会经济变革需要的政府会计准则,是值得深思的。本文在剖析、类聚相关改革模型的基础上,依据相关理论,提炼、总结和构建了一个包括了触发器、结构变量、实施、实践与反馈等四个子模块的政府会计概念框架整体分析模型,为理论工作者、政府官员等相关人士提供了一个交流和沟通进而取得共识的平台。 相似文献
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Pauline Allen 《公共资金与管理》2013,33(3):161-166
The article discusses the objectives of the prospective payment system—‘Payment by Results’ (PbR)—being introduced into the English National Health Service and how it fits into the broader reform programme of health services in England. The continuing challenges for PbR are discussed and some suggestions made about how matters could be improved. 相似文献
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The recent wave of democratization in developing countries andin formerly communist ones has sparked renewed interest in therelation between politics and economic adjustment. Adjustmentprograms, however well designed in a technical economic sense,are often politically difficult to launch and, once launched,to keep afloat. Success in implementing an adjustment programmay depend on a government's skill in generating political supportand holding off the opposition. This article explores the politicsof economic reform, drawing on country studies by politicalscientists and country specialists, the growing theoreticalliterature by economists, and the findings of a World Bank researchproject on the political economy of adjustment in new democracies.The article examines three broad clusters of variables: institutionalcharacteristics of the political system, aspects of the internaland external economy, and the design of the reform program.It also considers the relevance of political analysis for policymakersand for international financial institutions. 相似文献
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国外养老基金投资规则与绩效的比较 总被引:1,自引:0,他引:1
由于政治和人口老龄化对传统的现收现付体制带来的财政压力,养老基金制度改革已经成为一个全球性课题。在一些国家,由于对部分或全部基金型养老基金投资限制的改革,不仅使养老基金行业受益,而且对资本市场发展也产生了积极的影响。本文通过对不同投资监管制度下养老基金投资绩效差异和对资本市场不同影响的分析,探讨中国养老基金投资监管制度的改革方向和政策选择。 相似文献
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《China Journal of Accounting Research》2022,15(2):100236
State-owned enterprises (SOEs) are both the economic and political bases of the Chinese Communist Party (the Party) and the Chinese state. The overarching principle of SOE reform is to firmly implement the Party’s leadership and the modern enterprise system. This principle creates a political governance system in China’s SOEs—a Party-dominated governance system characterized by Party leadership, state ownership, Party cadre management, Party participation in corporate decision-making, and intra-Party supervision. This survey explains the logic of political governance in China’s SOEs, presents the evolution and current practices of each element of the system, and discusses findings from both academic research and the field. 相似文献
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在西方国家的政治市场中,会计信息被公众视为政府不同公共政策经济后果的货币化体现与替代变量。公众通过会计信息识别公共政策的差异,做出支持或反对执政当局的决定。政府披露会计信息,说明公共资源的使用过程(预算信息)与使用结果(形成的资产、负债与发生的成本),以便获得公众的支持,谋取再次当选。政治市场中的信息供求双方经过博弈,导致会计信息披露将受"准则"的约束而实现均衡。然而,我国公共领域会计信息披露并未实现上述均衡状态,反而呈现出供给过剩与短缺并存的现象。本文期望通过分析我国政治体制下的信息供求双方与信息产品的特殊性,解读上述现象形成的公共领域信息披露悖论,并对我国政府会计改革的实施策略提出建议。 相似文献
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许安拓 《中央财经大学学报》2007,(4):6-11
笔者以为,和谐社会框架下的制度内涵应该是制衡体制、道德内约以及法规治理相结合的动态均衡社会,而这个社会预算体制的改革路径应该是按照政治-行政二分的原则,在现行的政治体制框架下,在行政管理体制改革的范围内,建立一条以制衡体制为保障的渐进主义理性的改革路径。 相似文献
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Christine Cooper Mike Danson Geoff Whittam Tommy Sheridan 《Critical Perspectives On Accounting》2010,21(3):195-210
This paper is concerned with one of the central economic aspects of neoliberalism namely taxation. The shifting of the burden of taxation from the rich to the poor has been one of the raft of neoliberal economic reform policies. However, there has been a growing social movement in the UK against such a regressive form of taxation. This was led by a socialist political party in Scotland.1 This party devised a new taxation system which was specifically designed to reverse some of the economic inequalities brought about by the neoliberal turn. The new form of taxation, the Scottish Service Tax formed a bill (the Council Tax Abolition and Service Tax Introduction (Scotland) Bill) which was put before the Scottish Parliament in February 2006. This paper, taking a political-economy perspective, sets the possibilities presented by the bill within the context of neoliberalism. 相似文献
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Mike Horsman 《公共资金与管理》2003,23(4):229-236
The recommendations of the public sector Pay Review Bodies, covering 1.5 million public servants and a paybill in excess of £50 billion, has had growing economic and political importance from 1992. This article examines the period from 1992 to February 2003 and demonstrates that the Review Bodies frequently recommended pay increases which were higher than government wanted and, recently, significantly higher than settlements across the economy. On pay reform and pay structure issues, the article explains why the Review Bodies were generally more cautious. The Pay Review Body system now looks likely to take new paths due to the 2003 Agenda for Change agreements in the NHS and the increasing workload of some Review Bodies, which is putting the traditional system under strain. 相似文献
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A stock market should display informational efficiency and, therefore, should appropriately reflect the value of political connections, if any value exists. Using a comprehensive data set that incorporates both obvious and less obvious political connections to firms in Thailand, we provide a longitudinal study which shows that higher realized stock returns are systematically associated with political connectedness. Consistent with the view that such a relationship provides economic rents, this finding is particularly prominent in more regulated industries. The politically connected premium is higher for higher level political connections and when the political bodies hold an equity stake in the firm. 相似文献
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政府竞争是政府运用税收、补贴、基础设施等手段吸引可流动的人力、投资等资源,目的在于促进本地经济的增长,迎合本地居民需要。但是在晋升博弈背景下的政府竞争则由于由官员的收益代替了居民的收益作为地区收益的代表,因此出现了地区基础设施同质化和以高额补助方式进行恶性竞争的招商引资大战。通过对贾斯特曼-蒂斯模型的拓展,我们论证了进行政治体制改革是解决我国政府间恶性竞争的关键,成立具有约束力的区域协调机构或区域合并能够提高本区域的收益水平,通过促进人口自由流动等方式建立“用脚投票”机制,可以作为对政治体制改革滞后的一种有益弥补。 相似文献
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邓素华 《内蒙古财经学院学报(综合版)》2014,12(6):101-105
以福建卫生职业技术学院2011级与2012级学生为研究对象,运用文献资料法、测试法、实验法和数理统计法等,对校企合作模式下体育课程改革前后学生体质健康数据进行对比分析,结果显示:说明体育课程设置与大学生体质健康密切相关,特别在耐力素质、腹肌耐力、上肢力量影响很大,呈显著差异.对此提出加强对学生体育课学习需求的调查、加快体育教学改革中体育课教学内容和课程体系的改革、改善体育教学条件、完善“课内外一体化”模式,希望在校企合作改革的大背景下,能为顺应高职高专人才培养模式制定科学、合理的体育课程改革提供有力的依据. 相似文献
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Robert G. King 《Journal of Monetary Economics》1983,12(1):127-158
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The current Labour Government's public sector 'modernization' policy has placed new pressures on the 30-year-old Pay Review Body system. The Government is now expecting the six Review Bodies to make recommendations on pay reform and restructuring and key decisions on pay for public sector groups are being taken by Government outside of the Review Body process. Despite these problems, the Pay Review Body system still offers the main parties—the Government, employers and unions—a useful political device for handling pay determination at 'arm's length' in the public sector. While political expediency is the main defence for the Pay Review Bodies, the move to long-term agreements may undermine their role. 相似文献
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黄雅丽 《内蒙古财经学院学报(综合版)》2008,(1):43-46
社会主义市场经济和高等教育改革的发展,使传统的高校思想政治教育工作面临着严峻的考验。党的十六届三中、四中全会明确提出了落实科学发展观和建立和谐社会的目标。本文从工作实际出发,对如何构建大学生思想政治教育和谐机制、如何坚持"以人为本"的工作理念提出了一些看法。 相似文献