论构建公共财政的基本框架

公共财政论是适应市场经济的财政理论。公共财政的基本框架是：公共财政的基石,公共支出是公共财政的关键,公共收入是公共财政的支柱,公共决策是公共财政的保障     

The new public corruption: Old questions for new challenges

This paper focuses on corruption in public procurement. It describes the contemporary face of corruption by investigating the role of public accountability in the fight against corruption. The paper describes a specific episode of corruption relative to the awarding of government contracts for big events, such as the celebration of the 150th anniversary of Italian unification. Relying on the philosophical insights of Rousseau, Popper, Kant and others, the study suggests the need for enabling a democratic control and constructing a public ethics for the common good.     

代理地方财政集中支付系统的设计与实现

随着财政支付改革的深入，为了防止预算单位截留资金，中央及地方财政均采用集中支付的方法：根据预算单位申请支付的金额，把款项直接由国库通过财政或预算单位的零余额账户划拨给收款人。日前，中国工商银行已在全国投产银财通系统，负责中央财政的集中支付、地方财政集中支付由于存在几种不同模式，银行端软件由各省市分行自行开发。当前，全国各省的财政集中支付改革正全面展开，希望本能对各省的系统开发提供一些借鉴。     

The genesis of the 2008 global financial crisis and challenges to the neoclassical paradigm of finance

In the first step, this paper briefly discusses the macroeconomic background of the 2008 financial crisis. Next, we take a wider approach and we look at systemic changes that global economics, and financial markets in particular, had undergone. We wonder if these transformations, and their effects so dramatically demonstrated in 2008, give grounds to modify the theoretical background of finance. The neoclassical paradigm might be seen as an idealized normative benchmark. On the other hand, behavioral approach helps explain deviations from this benchmark, however itself it lacks the normative character. We conclude that in contemporary circumstances an interdisciplinary approach is needed in the search for an adequate theory, as the financial world is getting more and more complex and dynamic.     

发挥注册会计师鉴证作用健全财政监督管理职能

注册会计师事业是市场经济的基石.注册会计师的鉴证服务作用,不仅是财政监督职能的延伸和拓展,而且是财政职能的重要组成部分.     

A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020

As the COVID-19 pandemic has shaped public policies and government finances, it has also influenced the topics that public finance economists are researching. Because the 2020 International Institute of Public Finance Congress featured papers that were submitted prior to the start of the pandemic, the Congress allows us to reflect on the state of research prior to the pandemic’s shock to both fiscal policies and our worldview. In this article, the Editors of International Tax and Public Finance reflect on interesting papers that were presented at this internationally representative conference in public economics. The exercise provides insight on where the field of public economics was heading prior to the pandemic and will provide a yardstick to see how the field evolves in the coming years afterward.

     

开发性金融致力于构建微融资体系

10月13日,挪威诺贝尔委员会宣布,将2006年诺贝尔和平奖授予孟加拉国乡村银行及该银行创始人穆罕默德·尤努斯.这是被国际上视为爆了"冷门"的诺贝尔和平奖.获奖不久,尤努斯受我国一家社会团体的邀请来到中国,中国成了他获奖之后国际之旅的第一站.他的访问,引起了业界对中国如何发展小额信贷的思考.     

商业化金融与合作性金融的并存发展--农村金融市场现状和发展

近年来，经济全球化对中国经济改革和金融改革提出了严峻挑战。根据中国政府加入世贸组织的承诺，2006年中国农业和金融业要进一步放开。中国要参与国际竞争，作为薄弱环节的农业和农村金融问题显得日益突出。     

问诊集团财务治理

实务中,我国集团型企业在财务治理方面仍存在诸多问题,亟待解决、完善。 近年来,大型国有企业集团特别是中央企业的衍生金融业务损失问题、薪酬问题、＂地王＂问题、个别企业高管贪污腐败案件等广受社会议论。因此,建立和规范大型企业集团的公司治理结构,特别是集团财务治理结构,协调企业集团与各方利益相关者的关系,意义十分重大。     

Public finance foundation

Tight cash limits have continued to keep public sector pay under control. Though the Government may be pleased, their success is making it ever more difficult for public sector managers to recruit staff and use them more effectively.     

加拿大小额借款人的融资现状

本文考察了行业集中度和保护程度较高的加拿大银行业,中小企业的商业融资和居民（尤其是非优级贷款人）住房融资的情况。结论是中小企业的融资渠道相当充分,但大银行的垄断地位及其对风险的低容忍度,致使高风险项目的融资状况堪忧。风险投资所存在的问题（与大量的、拥有税收优惠政策的工会基金有关）,更恶化了那些创新型中小企业的融资窘境。虽然加拿大的住宅金融市场非常发达和复杂,但其次级贷款融资尚处于襁褓阶段,选一步开发（同时避免近年来美国市场的过度发展）将对该市场大有裨益。尽管近来出现了一些创新产品,对加拿大人而言,住房融资的选择仍然非常有限,甚至五年以上的按揭贷款都非常少见。加快证券化将有利于中小企业的商业融资和居民住房融资这两个市场的发展。     

The inescapable need for fractal tools in finance

Summary. This short paper advances and defends a strong statement concerning financial modeling. It argues that, even when the present fractal models become superseded, fractal tools are bound to remain central to finance. The reasons are that the main feature of price records is roughness and that the proper language of the theory of roughness in nature and culture is fractal geometry.This revised version was published online in January 2005 with corrections to the Cover date.     

Risk management challenges of shared public services: a comparative analysis of Scotland and Finland

This paper analyses the risk management challenges of shared service provision in Scotland and Finland. Policy context and institutional frameworks largely determine the local choice of organizational arrangements and so the risks that arise and the way they are shared. Finnish municipalities have developed joint municipal arrangements for sharing services, whereas Scotland's shared service challenges are related to the historical separation of health and social care services and the search for cost savings while improving service effectiveness.