人民币汇改后中国资本市场改革的成就与问题

解决资本市场与货币市场的不平衡发展是中国实行金融改革的主要动因之一,随着大力发展资本市场的中央文件陆续提出,中国资本市场改革进展顺利,2005年7月人民币汇改后,资本市场也随之进入发展新阶段.过了2006年中国加入WTO承诺--对外开放金融业即将兑现,此前出现的新机遇和新问题亟待我们去分析解决,以积极应对对外开放对我国金融业带来的冲击并把握金融业开放给我们带来的契机.     

人民币汇改后中国资本市场改革的成就与问题

解决资本市场与货币市场的不平衡发展是中国实行金融改革的主要动因之一，随着大力发展资本市场的中央文件陆续提出，中国资本市场改革进展顺利，2005年7月人民币汇改后，资本市场也随之进入发展新阶段。过了2006年中国加入WTO承诺——对外开放金融业即将兑现，此前出现的新机遇和新问题亟待我们去分析解决，以积极应对对外开放对我国金融业带来的冲击并把握金融业开放给我们带来的契机。     

The sequencing of reform in transition economies

In this paper, we examine the consequences of sequencing on the progress of reforms in transition economies. The paper uses panel logit models to determine whether or not progress in some reforms enhances the prospects for other reforms. We find that progress on small-scale privatization is associated with advances in several other reforms, perhaps because small-scale privatization creates lobbies for reform. Our estimations suggest that a comprehensive program of small-scale privatization is needed to stimulate large-scale privatization, trade, and banking reform in a country that has undertaken little reform. Moreover, if restructuring is to occur banking reform is necessary. We also find that relaxing the fiscal constraint stimulates large-scale privatization, restructuring, and trade reform. Finally, we find that negotiations about EU accession negotiations advance the transition but only in banking reform and competition policy. Journal of Comparative Economics 33 (4) (2005) 835–850.     

The capability theory and welfare reform

This essay examines the foundation of welfare reform in the light of Amartya Sen's capability theory and the implications of his theory in the context of contemporary industrialized society. A method to formulate the equality of capabilities and to capture its philosophical meaning is explored from the viewpoint of a fair distributive justice; two concepts of freedom, well‐being freedom and agency freedom ; and the process of human life.     

财政学教学改革探讨

财政学作为一门专业基础课,其基本理论和分析方法对我国建立和完善社会主义市场经济体制具有重要的意义,一直以来都是教育部确定的高等学校经济类专业的核心课程。因此,精通教学内容、完善教学方法、运用教学技巧,教授学生掌握财政学的理论体系和精髓是财政学教师义不容辞的责任。文章分析了该课程的特色及在目前教学中普遍存在的一些问题,并提出了财政学教学改革的若干建议。     

The theory of reform and indian indirect taxes

Given a set of value judgements, an initial state, and a model of the economy, one can ask whether some feasible tax change would increase welfare. We do this by defining the marginal cost in terms of welfare of raising an extra rupee from the ith good. The inverse optimum problem is the calculation of non-negative welfare weights on households which imply that the initial state is optimum. If no such welfare weights exist, then a Pareto improvement is possible. We illustrate the concepts and results using data from the Indian economy for 1979–1980. Directions of tax reform for a number of specific social welfare functions and for Pareto improvements are presented.     

The effectiveness of monetary reform under rational expectations

Automatic monetary stabilizers based on interest rate information are analyzed in a rational expectations framework. Their impact on price level variability is studied, and their effectiveness is compared to optimal decentralized monetary instruments.     

中国金融改革的背景与路径选择

本文就我国金融改革三十年的改革背景和改革路径选择作了一个理论概括和总结.文章把我国的改革背景概括为:功能残缺不全的货币;机构残缺不全的金融;作用残缺不全的银行;金融产品残缺的市场.文章进而总结和描述了在邓小平理论指引下的我国金融改革路径选择,主要为:"把银行办成真正的银行";推进金融市场的建设;"金融是现代经济的核心";金融业对外开放.文章认为,中目的金融改革有着自己独特的路径与思想,并取得了丰硕的成果.     

浅析ERP系统中的会计业务流程重组

ERP系统包揽制造、设计、成本、营销、财务、库存、生产管理等业务,能够帮助企业做出迅速而有效的商务决策.本文首先阐述了ERP的概念、特点及会计业务流程相关理论,分析并指出了会计业务流程重组是ERP成功实施的前提.     

德国民事诉讼制度改革及启示

学界普遍认为,德国的民事司法体制运作很好,一直以来,德国民事制度改革卓有成效,他山之石,可以攻玉,本文试着研究德国民诉制度改革,探索对我国积极的借鉴意义,同时也期望起到抛砖引玉之功效.     

The uniform enterprise income tax reform in China

In China, the income tax of enterprise is very different between foreign funded enterprises and other domestic enterprises. It is believed that this discrimination is harmful to the entire economy. So there is a reform in the tax system to build a uniform enterprise income tax. This is a significant reform in China＇s tax system, so every decision about this have to count the cost and the benefit carefully. The author has introduced the Computable General Equilibrium （CGE） to simulate this new tax system and value its benefit and cost. There are two different models in the paper; they are of different assumptions and for different purposes. Model I is a static CGE model and model II is a Ramsey Dynamic model. The static model is mainly used for comparative static approach to examine how the tax reform will change the endogenous variables. According to the results of the model, more goods will be produced by both of the DFEs and FIEs after the tax reform in the medium and low tax effective tax rate situations. If the nominal tax rates decrease 24.24% （from 33% to 25%）, the enterprise income tax will only reduce 19.36% and the total tax revenue will only reduce 1.911%. The dynamic model will concentrate on the costs and benefits during the transition. From the results of the model, a lower tax rate will increase the level of investment, capital stock, capital prices, wage rate and also the growth rates through transition. If the capital tax rates are changed gradually, the fluctuating of transition will be smoothed a little.     

我国经济体制改革过程中的“中国模式”创造

对中国经济体制改革三十年的总结,一定会触及中国经济成功是否创造了一种发展模式的问题.通过对中国经济体制改革演进的分析,可以发现中国经济成功是建立在中国特色社会主义理论不断发展的前提下,并建筑在一种多层次、全方位竞争格局基础上的.这种发展模式不仅与发达资本主义国家的模式不同,也与新兴工业化国家的模式有所区别.因此得出结论,中国经济体制改革创造了一种新的发展模式,即中国模式.