我国人大预算监督问题研究

我国预算监督存在的主要问题是预算监督不力,人大对政府预算监督乏力。而在我国现行的政府预算监督体系中,人大对政府预算的监督占有重要地位,强化人大预算监督,需要加强人大预算监督的组织建设,完善预算监督机制,加强预算相关法规建设,增强预算监督权威。     

Anil-monopoly Law of the People's Republic of China

Anti-monopoly Law of the People's Republic of China was adopted at the 29th Meeting of the Standing Committee of the Tenth National People's Congress on August 30,2007 and took effect as of August 1,2008.     

“两会”代表看市场 谈民生

<正>一年一度的"两会"如期而至。作为"十二五"的开局之年,2011年的"两会"较之于过往对GDP的强调,民生问题已成为主打歌。对于民生,厉以宁建言:增加就业和居民收入是关键;对于民生,崔永元用诙谐的语言从药价、个税征收、保障性住房等方面讲了百姓那点事;对于民生,杨元庆结合自身企业发展的实际,指出扩大内需重在农村;对于民生,陈祖芬、汪文华、张抗抗等女性"两会"代表,从自身消费的实践告诉我们:理性消费才能得到幸福的体验。     

Two Sessions: Hopes Fill into Trades

March in Beijing doesn't only embrace the warm spring's coming, also the two parliamentary sessions of China, the national conference in the highest level of China's parliament and top political advisory body. This year's two sessions, namely, the 2nd Session of the 11th Na-tional People's Congress (NPC) and the 2nd Session of the 11th National Committee of the Chinese People's Political Consultative Conference (CPPCC) lasted from March 5 to 18, and March 3 to 14, respectively. It was the first NPC & CPPCC held since international financial crisis China strongly felt last September.     

Promoting Friendship on the Road to Development

As Bangladesh celebrated its 37th anniversary of Independence and National Day on March 26, China＇s Foreign Trade interviewed H.E.Mr.Munshi Faiz Ahmad,Ambassador Extraordinary and Plenipotentiary of Bangladesh to the People＇s Republic of China.＂Bangladesh and China enjoy traditional friendship for a long time.For example,Xuan Zang （the Chinese Buddhist monk famous for his＂Journey to the West＂during the Tang dynasty） and Admiral Zheng He （the great Chinese navigator from the Ming dynasty） visited Bengal in their respective times.     

Anti-Monopoly Law and Its Implications for Foreign Companies in China

On August 30 2007, after more than a decade of legislative efforts, the Standing Committee of the National People＇s Congress （NPC）, China＇s top legislature, completed its third official reading of the draft Anti-monopoly Law （AML） and formally adopted it as thecountry＇s first comprehensive competition law. The Anti-monopoly Law will become effective on 1 August 2008, to guard against monopolistic conduct, safeguard competition, improve economic efficiency, protect public and consumer interests, and promote the healthy development of the socialist market economy. After 13 years of debate, the final adoption of the AML marks an important step toward an effective competition regime in China＇s move toward a market economy. This article introduces the history of China＇s Anti-monopoly Law, summarizes some of its key provisions, highlights some of the major improvements on the June 2007 draft, and discusses the major implications for foreign companies doing business in China.     

国内新旧所得税税制的比较与分析

2007年3月16 11,第十届全国人大第五次会议通过了<中华人民共和国企业所得税法>,自2008年1月1日起施行.这是我国对各类企业、公司、涉外企业和其他取得收入的组织征收所得税的主要法律依据,它标志着我国的所得税制度改革向着法制化、规范化、科学化的方向迈出了重要的步伐.任何一项政策都不是一成不变的,政策的制定必须与一定的经济基础相适应,必须随着政治、经济形势的发展变化,对其适时、灵活、稳健地进行调整与修订,不断完善税收理论体系,进而制定出符合当前经济发展需要的税收法律制度.     

Changes in China''s Trade Policy?

We will steadily develop foreign trade.The main issues are to exploit new markets,adjust the trade structure and promote trade balance,Chinese Premier Wen Jiabao delivered a government work report at the opening meeting of the annual full session of the National     

中国的节日

China has 16 legal festivals, including New Year＇s Day, Spring Festival, May Day, National Day, Qingming Festival, Dragon Boat Festival and Mid-Autumn Festival when all Chinese people will be on vacation. The other 9 are for special industries or specific people like Women＇s Day, Arbor Day, Youth Day, International Nurse Day, Children＇s Day, Anniversary of the Founding of the Chinese Com- munist Party （the Party＇s Birthday） and Army Day of the Chinese People＇s Liberation Army, Teacher＇s Day, and Journalists＇ Day. At the festivals, people can enjoy the legal holidays. Always a lot of people go out of their homes for traveling or shopping.     

Figures from Government Working Report

Nine o＇clock in the morning of March 5th,2008,the first meeting of the eleventh session of National People＇s Congress was held in the Great Hall of People.As usual,the first performance of this big event in China was from the government working report made by the Premier.Five years of government＇s work in this session was counted in Premier Wen Jiabao＇s working report.     

知识分子:从"总体工人的一个器官"到"第一生产力"的体现者

国家人力资源和社会保障部制定和组织实施的"事业单位养老保险制度改革方案",引起知识界的全国政协委员和人大代表的强烈关注和批评。从争论双方的立场来看,似乎都没有意识到,知识分子已经从马克思所说的"总体工人的一个器官"和邓小平所说的"知识分子是工人阶级的一部分",转化为邓小平的"第一生产力"的体现者。     

对我国经济增长中就业问题的分析

当前我国就业问题十分严峻，已经成为宏观经济政策面临的最大挑战，2009年就业问题又是“两会”的核心问题。奥肯提出了失业率与国民生产总值增长率二者呈反方向变化的关系。改革开放以来，我国经济增长迅速，而就业的压力却越来越大，形成了奥肯定律悖论。其原因在于劳动力市场资本及农村剩余劳动的替代、第三产业发展缓慢及劳动力价值的低估，应完善支持自主创业、自谋职业政策，调整投资方向，完善工会组织来跟资方展开博弈。     

适用刑法修正案（七）对抑制经济领域犯罪的思考

第十一届全国人大常委会第七次会议表决通过的刑法修正案(七),是遏制当前比较猖狂的职务犯罪和金融证券业等经济领域犯罪的有力武器.规范市场经济秩序,针对金融市场秩序和惩处腐败的职务犯罪是刑法修订的重点.更为重要的是在当今刑罚量刑轻刑化的趋势下,对于经济犯罪和职务犯罪这两类犯罪,在修正案里却体现出了刑罚趋重的特点.     

商贸物流探析

2011年初,商务部、发展和改革委员会、中华全国供销合作总社发布《商贸物流发展专项规划》.这是一部针对最近若干年的专项规划,不是一部长期、具有战略性的全面规划,它主要针对内需,对总揽全局的《物流业调整和振兴规划》进行完善和补充,对我国商贸流通意义重大.这项规划一开始就对商贸物流作出了界定,但该界定的表述过于具体,在学术严密性方面还有欠缺,不如更为笼统、原则一些为好.本文指出,商贸物流是商贸活动重要的组成部分,商贸活动决策必须在考虑购销价格因素的同时重视物流价格因素.商贸物流不是一般的被动型服务,它对商贸活动具有能动的支持作用甚至起着决定性的作用,它可以支持商贸活动的一般、正常运行;可以提升和优化商贸活动;可以提升对用户的服务水平,扩大市场;可以降低商贸企业的成本和流通费用;可以使城市的产业结构发生变化;可以使城市规划的科学性进一步提高;可以改变城市在地区、国家甚至全世界的战略地位;可以引导和扩大消费,促进生产;可以帮助解决资源不足地区的经济发展问题;有利于改善地区就业问题,提高财政收入.文章进一步指出,创新对商贸物流具有非常重要的意义,应进一步推动商贸物流创新.     

Lijiang： From Brand to Strength

The tourism industry is facing unprecedented challenges after the financial crisis. During this ＂financial winter＂, how much influence has Lijiang＇s tourism, the one that has been the pillar industry of Lijiang and important economic growth point received？ And how does the government of Lijiang deal with this？ How to transform it from ＂Brand Lijiang＂ to ＂Strength Lijiang＂？ Member of National People＇s Congress, Lijiang＇s deputy secretary of municipal party committee, and Mayor Wang Junzheng accepted an exclusive interview with our reporter.     

影响我国注册会计师职业发展的因素

我国的注册会计师制度是十一届三中全会后,因对外开放而得以恢复,并因我国证券市场的需要得以迅速发展。然而,在我国注册会计师的构建与发展进程中还存在着诸多不足,为尽快适应加入世贸组织后的市场环境,应对更为激烈的竞争,我国注册会计师应努力增强自身的市场生存能力和国际竞争能力。     

Measures of the General Administration of Customs of the People's Republic of China for Implementing the Regulations of the People's Republic of China on Customs Protection of Intellectual Property Rights

The Measures of the General Administration of Customs of the People's Republic of China for Implementing the Regulations of the People's Republic of China on Customs Protection of Intellectual Property Rights discussed and passed at the executive meeting of the General Administration of Customs (GAC) on Feb.17,2009 is hereby promulgated,which take effects on July 1,2009.The Measures of the General Administration of Customs of the People's Republic of China for Implementing the Regulations of the People's Republic of China on Customs Protection of Intellectual Property Rights promulgated by No.114 Decree of the GAC on May 25,2004 shall be repealed simultaneously.     

我国效益审计问题浅析

当前我国效益审计发展比较迟缓,其主要原因是受现行审计体制的束缚。现行审计体制限制了审计机关对公共资金使用情况的监督,限制了审计重点从财务审计向效益审计的转移,限制了审计监督与人大立法监督的结合。而我国具有发展效益审计的客观必要性和有利的政治条件,应进一步改革和完善政治体制、审计体制,促进效益审计真正全面发展起来。     

影子银行、刚性兑付与宏观审慎政策

近年来,影子银行发展迅速,在满足居民财富管理需求、优化社会融资结构、支持实体经济发展的同时,也逐渐暴露出一些问题。本文分析影子银行对货币政策的影响和刚性兑付的风险机制,评估纳入表外资产的宏观审慎政策。研究发现:(1)紧缩货币政策降低信贷规模,却推动影子银行资产扩张,引发流动性"水床效应",削弱了货币政策有效性。(2)刚性兑付抬高无风险利率,扭曲市场定价机制,增加金融脆弱性和金融监管难度。(3)将表外资产纳入银行资本要求的宏观审慎政策,有效缓解了外部冲击造成的资产恐慌抛售压力,显著增强了逆周期调控效果。(4)仅有"逆风向而行"资本充足率调控还远不够,有序打破刚性兑付的重要性,并不亚于丰富和完善宏观审慎政策工具箱,这也应是构建宏观审慎政策框架的重要组成部分。     

Measures of the General Administration of Customs of the People's Republic of China for Implementing the Regulations of the People's Republic of China on Customs Protection of Intellectual Property Rights (Part Ⅱ)

The Measures of the General Administration of Customs of the People's Republic of China for Implementing the Regulations of the People's Republic of China on Customs Protection of Intellectual Property Rights discussed and passed at the executive meeting of the General Administration of Customs (GAC) on Feb.17,2009 is hereby promulgated,which take effects on July 1,2009.