The Distributional Effects of Public Expenditure

It is commonly agreed that economic policies, including budgetary policies, can have potentially strong distributional effects. Traditional economic analysis held that economic policies affected the income distribution primarily through their impact on the rate of growth. More recently, it has come to be recognised that qualitative aspects of economic growth are probably more important than the rate of growth itself. While recent research has confirmed the potential role of expenditure policies as a redistributive tool, it has also shown that redistribution does not necessarily have to come at the expense of economic growth and efficiency. Although there are substantial analytical and technical problems to be faced in the design of equitable and cost-effective public expenditure programmes, unfavourable distributional outcomes of these programmes can usually be traced more to political and institutional pressures than to purely technical factors. JEL Classification number: H5     

公众参与原则与我国城市规划立法的完善

公众参与城市规划是城市居民能够直接而积极地参与城市规划、成为规划制定和规划实施过程中一个重要的组成部分.它对于减少规划失误、促进规划的顺利实施及监督规划部门依法行政具有独特的法律价值.公众参与城市规划的原因在于解决规划失灵问题,是恢复个人利益与公共利益平衡的重要杠杆.借鉴各国公众参与制度,我国的公众参与机制应从城市规划信息公开、赋予社会公众参与城市规划的主体地位、确立公众参与城市规划的程序、明确公众参与城市规划的方式以及强化公众参与城市规划的司法保障等方面进行建构.     

Development of the Insurance Industry in Europe in Economic and Financial Crisis

This paper analyzes the evolution of the insurance sector in Europe, focuses on the European Union （EU） member states, and considers the impact of economic and financial crisis on that sector. The European private insurance market is a developed market having an investment portfolio of 7,740 billion euros in 2011, an amount corresponding to 55% of the gross domestic product （GDP） of the 32 European markets members of Insurance Europe. Therefore, the importance of this sector as a long-term investor and major employer is obvious for the stability and growth of European economy. However, the insurance sector has been considerably affected since 2009 due to the global economic and financial crisis, which has had negative effects not only on the evolution of the value of insurance premiums underwritten, but also on the return on investment of the insurance companies.     

A Measurement Framework for Assessing the Contribution of Social Media to Public Engagement: An empirical analysis on Facebook

The public sector is increasingly turning to social media as a means to communicate and interact with citizens, but little is known about the contribution that these social technologies make to public engagement. This paper used a scoping literature review of studies examining social media in order to develop a framework that measures two Facebook features (popularity and commitment), which was then used to evaluate two different levels of public engagement (public communication and public participation). The framework was validated by applying it to the Facebook pages of several Italian city administrations, and a social media engagement matrix was proposed to interpret the findings.     

转变发展模式建设公共服务型公用事业

公用事业是地区经济发展、社会进步,百姓安居乐业的基础,对公用事业的治理历来是政府的重要职能.公用事业发展到今天.历经了政府垄断型公用事业、市场发展型公用事业以及公共服务型公用事业模式转换.本文在简要回顾公用事业发展历程.分析三种不同发展模式的基础上,提出批判地继承市场发展型公用事业模式,倡导以公共利益为导向,公共服务为指导理念的"公共服务型公用事业"的新模式,并对公共服务型公用事业下政府治理方式的转变提出了具体意见和建议.     

企业加计扣除研究开发费用的界定及准确归集

为了使企业更好地理解并充分享受关于研究开发的税收激励政策,文章对企业研究开发活动和加计扣除研究开发费用做了界定,并对研究开发费用的准确归集进行了较深入的探讨。     

Family Formation and the Divisions of Labour in Belgian Couple Households

In this chapter the authors describe how a quantitative analysis resulted in a proposal for a qualitative research. The aim of the quantitative research was to analyse the impact of family formation on the division of labour in couple households, based on data from the Panel Study on Belgian Households.In a first step a typology was made based upon data of 1224 Belgian couple households (1995). The second step consisted of a longitudinal analysis for the period between 1992 and 1995. The analysis of the impact of birth on the division of labour gave evidence of the revocability of equal patterns of division of labour.Based on these findings the authors concluded that the classic concept of emancipation does not allow us to understand the empirical phenomena. Hence, the authors proposed a new (qualitative) investigation aimed at clarification and empirical validation of different contents of the concept of emancipation.     

乡镇政府财务收支状况改善路径研究

我国取消了农业税附加的相关政策带来了一系列的影响,同时乡镇财务的收支状况也出现了不同程度的恶化。农村的基本建设义务教育投入、公益事业的发展资金不足,想要基层政府的有效运行,上级财政要为乡镇企业确定合理的税收来源,利用转移支付制度来保证农村教育以及公益事业的投入。此外,乡镇政府也可以取消农业税后作为乡镇职能转变的基础,在大力征收减支活动基础上发展乡镇经济,促进乡镇经济的发展,增强乡镇的经济实力。     

Household production, full consumption and the costs of children

Recent work criticises both the logic and relevance of the theoretical basis of the approach to estimating the costs of raising children adopted in much of the economics literature. This tends to be restricted purely to models in which the household members consume market goods with given household income. The “costs of children” are perceived essentially as market consumption costs. This ignores the fact that an important, possibly preponderant element of child costs takes the form of parental time, which must be diverted from alternative uses such as market work, other household production activities, and leisure, to care for children. The studies also ignore the question of the differential incidence of child costs on adult members of the household. In this paper, we first of all argue that a satisfactory theoretical approach to modelling child costs must simultaneously incorporate an “individualistic” formulation of the household and a formal treatment of household production. We then provide such a model. Using data from a time use survey we estimate specialised versions of the model for families with two children and use the results to derive the intra-family distribution of resources and implied child-rearing costs.     

二元经济结构视角下民生性财政支出与消费关系研究

习近平总书记指出目前中国正处于新发展阶段,我们要加快构建新发展格局,扩大内需,刺激消费。在此背景下,论文依托中国2013-2019年31个省相关的统计数据,利用个体固定效应模型分析民生性财政支出各组成部分对城乡居民消费水平的共性和差异化影响。研究表明,环境保护和住房保障支出对于城乡居民消费水平都没有显著的作用,而教育支出、社会保障和就业这两项支出对城镇居民消费水平的作用较为显著,医疗卫生支出对农村居民来说是正向的。     

我国城镇居民平均消费倾向与收入分配状况关系的实证研究

中国的有效需求不足现象近年来成为一个被普遍关注的问题,而居民消费需求不足更是成为关注的焦点。本文在前人研究的基础上,从标准的消费者预期效用最大化模型出发,推导出中国城镇居民的个体"短视"消费模型和总量消费模型;运用我国1985～2004年城镇居民消费、收入及其他相关数据,通过误差修正模型和对数线性模型分别对数据进行了计量分析,发现在我国现阶段,城镇居民收入分配差距的扩大引起了居民平均消费倾向的减小,且其长期影响尤为显著。在对计量结果进行分析的基础上,本文给出了若干政策建议。     

中国地区间财政能力差异及财政转移支付政策取向——以地区间公共支出成本差异为视角

基于地区间公共支出成本差异的视角,引入人均公共支出成本的变量、采用加权变异系数对中国地区间财政能力差异进行度量.研究发现,中国地区间财政能力差异小于地区间财力差异,财政转移支付制度在地区间财政能力差异的形成和调节中发挥着重要作用.针对当前中国地区间财政能力差异较大的现状,财政转移支付政策应遵循"公平优先兼顾效率"的原则.     

财政支出政策与第三产业优化升级

优化第三产业是我国经济结构调整和增长方式转变的迫切要求。当前,我们要准确把握第三产业发展新趋势，进一步推进第三产业结构优化升级。财政支出对第三产业结构的调整和优化作用十分重要，文章针对我国现行财政支出支持服务业发展中存在的主要问题，提出了完善我国财政支出支持服务业发展做法的对策建议。     

我国预算执行中超收超支的形成机制及治理

近几年,我国预算执行中的超收和超支问题随着超收规模和超支规模的扩大而引起广泛关注.国内学者对于超收的形成原因进行了诸多探讨,普遍认为超收是超支的决定因素.理论研究和实证研究超收和超支形成机制的结果显示:虽然超收是超支最初产生的直接原因,但是地方政府支出需求的刚性和对资金自由裁量权的追求形成了对超收的“倒逼机制”,尤其是1994年分税制改革后地方财力与事权不匹配所产生的支出缺口,使得地方政府逐渐对财政超收产生了路径依赖.解决超收和超支问题最根本的措施是防止超收与超支的直接转化.此外,如何加强预算约束,从技术、行政和法制层面控制超收规模也是下一步改革中需要关注的问题.     

基于收支配比的国际货运代理业务管理系统的设计与实现

随着经济全球化的发展,国际贸易高速增长,而国际货运代理行业也蓬勃发展。江苏无锡作为苏南经济发展的领头军,也涌现了大量的国际货运代理企业。无锡科技职业学院的专业老师根据江苏无锡某典型国际货运代理公司业务管理的实际情况,结合国际货运代理行业经验和专业知识,以Access2007为开发工具,基于对国际货代业务的＂收支配比＂管理而设计开发成功的业务管理系统,主要功能有结算管理、收入核算、支付核算、到货通知、车队结算、商检结算、报关费用结算等七大主要模块。     

山东省奶牛养殖户财务管理行为及其对家庭经营收入的影响研究

随着经济的发展,奶牛养殖户在不断地提升自我的经济效益,不断地改善财务方面的知识和内容,不断地对自己的财务管理进行改进从而使财务管理更加的适应家庭经营的情况。     

公众对“时间银行”认知和参与的调查研究

"时间银行"作为志愿服务交换的平台,不仅能够充当起居民互帮互助的桥梁,而且有助于构建城市和谐融洽的邻里关系。本文通过对上海市浦东新区、卢湾区、长宁区部分居民区的调研,对"时间银行"公众的认知和参与情况进行了深入的分析,并就"时间银行"公众认知与参与存在的问题,提出了相应的对策建议。     

城镇化大趋势下公租房POA融资及其发展路径

公租房PPP融资模式提供了机构参与公租房投资的渠道,ABS融资模式提供了个人参与公租房投资的进入及退出渠道。如果用经营(简称"0")将两者结合起来形成"POA"融资模式,并辅之以租金补偿机制,就能广泛吸纳社会资金,同时盘活存量资产,充分发挥财政资金的杠杆作用,最大限度为公租房建设融资。     

公共资本生产率的比较研究——基于长三角21城市公共资本边际生产率的实证分析

近10年来长三角的政府公共投资（分配）过多地流向了上海、苏州、杭州、南京等核心城市，使这些城市的人均公共资本拥有量大幅上升，从而引发了其边际生产率递减情况的发生。但它们的资本利用效率或技术创新水平没有明显提升（或下降），不足以抵消其资本边际生产率下降的趋势。对这些大城市的经济发展来说，公共投资对其经济增长的意义已经在数量上表现得不明显，但对正处于经济快速增长期且资本边际生产率呈递增态势的长三角外缘中小城市而言，公共投资却有着积极意义。     

环境影响评价中公众参与有效性的策略及意义评价

本文通过对环境影响评价中公众参与的问题进行分析,适当地提出一些解决的措施,并且对其意义进行探讨,希望对环境影响评价中公众参与效果能够有所帮助。