统筹我国城乡发展的财政政策思考

我国城乡二元结构是由国家经济发展战略、城乡分离制度以及公共分配制度等多种因素相互耦合并经长期演化形成的,具有一定的历史逻辑性和刚性。运用恰当的财政政策,统筹城乡发展,缩小城乡收入     

城乡经济发展中的金融资源配置差异解构

我国城乡经济的二元化结构在城乡经济的迅速发展中表现的越来越突出明显,已经成为制经济发展的突出问题.在对城乡二元结构问题的揭示中我们发现,金融资源配置是形成城乡差距的核心因素,城乡金融市场的分割与不平衡成为新常态下经济发展的主要矛盾之一.为了推进城乡一体化,保持总体经济的持续发展,文章首先认清了城乡经济发展中金融资源配置上存在的差异,找出城乡金融资源配置差异的制度根源和市场竞争因素,提出了在尊重市场规律基础上如何以金融作为推力,发挥政策性金融的护航作用;在政策层面奠定农村经济金融体系扩大并完善的基础;建议在扩大农村金融覆盖率,给予农村经济主体经营发展创造良好的基础上实现逐步缩小城乡差,打破城乡经济二元化格局.     

再论“三位一体”的农村改革观——农村管理模式的逻辑演进

历史上每一次土地制度、赋税制度和行政管理体制的较大规模变革,都是同步配套进行的,有其相互关联性和一般规律性.新中国成立后,在城乡对立的二元经济社会结构中,农村集体土地制度、农民收入分配制度和农村行政管理体制自成一体,封闭运行,城乡差别日益扩大,同时附带了明显的"外部性"问题.改革开放以来,国家新的农村政策导向和农村新经济因素的产生,正在促使中国经济社会结构由农村农业、城市工业的二元结构向城市、小城镇、乡村多种产业组合和多样化的生活方式并存的三元结构转换,终将形成城乡一体化发展的新格局.农村集体土地制度、国民收入分配制度和国家行政管理体制,必须要按照社会主义市场经济发展的基本规律和城乡经济社会协调发展的新要求,进行一次最彻底的整体性配套改革.     

城乡二元结构、三农问题与城镇化关系研究

1954年,美国著名经济学家刘易斯（W.A.Lewis,1915-1991）首次提出了二元经济结构理论。后经费景汉、拉尼斯和乔根森等人加以修改和发展,被认为是研究发展中国家经济的普遍理论。中国是个传统的农业大国,二元经济结构既包括工业与农业的对立,也包括城市与农村的对立。本文综合分析我国城乡二元经济结构的形成、城乡二元经济结构带来的＂三农＂问题与城镇化关系。城乡二元经济是现代化经济发展的阻碍,城镇化是解决我国城乡二元经济结构的根本出路。本文最后为加快城镇化建设、解决＂三农＂问题提出有效的建议。     

城乡经济发展中的金融资源配置差异解构

我国城乡经济的二元化结构在城乡经济的迅速发展中表现的越来越突出明显,已经成为制经济发展的突出问题。在对城乡二元结构问题的揭示中我们发现,金融资源配置是形成城乡差距的核心因素,城乡金融市场的分割与不平衡成为新常态下经济发展的主要矛盾之一。为了推进城乡一体化,保持总体经济的持续发展,文章首先认清了城乡经济发展中金融资源配置上存在的差异,找出城乡金融资源配置差异的制度根源和市场竞争因素,提出了在尊重市场规律基础上如何以金融作为推力,发挥政策性金融的护航作用;在政策层面奠定农村经济金融体系扩大并完善的基础;建议在扩大农村金融覆盖率,给予农村经济主体经营发展创造良好的基础上实现逐步缩小城乡差,打破城乡经济二元化格局。     

二元经济结构、政府行为与城乡金融结构演化

本文对二元经济结构、政府行为与城乡金融结构演化关系进行了理论分析,并对改革开放以来经济结构、政府行为对我国城乡二元金融结构演化的影响进行了实证研究。研究发现：无论是在长期还是短期,城乡二元经济结构强度和政府行为始终是我国城乡金融结构增强的主导因素;城乡投资差异对城乡二元金融结构的增强在长期内有显著影响、短期内影响不明显。因此,要促进我国城乡金融协调发展,需要减少政府干预、推动农村金融深化。     

二元经济结构下我国新型农村资本支持体系研究

长期以来,我国在二元经济结构的基础上形成了二元资本结构,农村资本通过各种渠道不合理地流向城市;在市场机制作用下,资本趋利性使资本外流进一步加剧,在农村形成了巨大的资本缺口,致使城乡经济发展失衡.在现有的二元经济结构下,必须构建新型的农村资本支持体系,该体系主要由财政支持体系、价格支持体系、金融支持体系、集体和农户支持体系以及国际资本支持体系等部分有机组成.通过构建农村资本支持体系,最终消除城乡二元资本结构,建立城乡统一的资本支持体系,促进城乡经济的协调发展,实现我国经济的全面小康.     

我国进入社会保障城乡一体化推进时期

随着我国经济的快速发展,城乡二元结构已成为中国经济和社会发展的主要阻碍,统筹城乡经济和社会发展已成为近年举国的政治共识。基于城乡二元经济结构和身份制的社会管理模式,城乡社会保障按不同的目标分设和分治,社会保障城乡分裂的格局也已成为我国社会保障制度发展的主要瓶颈。在全面统筹城乡经济和社会发展的进程中,社会保障城乡一体化的重要性日益突出,条件越发成熟,中国已进入社会保障城乡一体化推进时期。     

安徽省农村公共产品供给存在问题研究

城乡差距是目前最重要的问题,农村公共产供给是政府在改变城乡二元性问题上的着力点,改变公共产品供给的二元性制度安排是解决“三农”问题的关键所在。文章以安徽省为例,分析了安徽省公共产品供给存在的问题,认为公共产品供给的二元结构根源于体制上的二元安排。     

城乡统筹发展中的农村公共产品供给体制改革

农村公共产品供给不足是我国农村发展的薄弱环节,提高农村公共产品的供给水平是建设社会主义新农村的关键.城乡二元发展战略和农村需求表达机制不健全导致农村公共产品供给数量不足、质量不高、结构失衡、效率低下等问题,进而使城乡差距不断拉大.十八大报告强调城乡发展一体化是解决“三农”问题的根本途径,要实现城乡发展一体化,关键在于从根本上改变公共产品非均衡供给的二元供给模式.     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

Pricing Dynamic Insurance Risks Using the Principle of Equivalent Utility

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...