澳大利亚、新西兰多年度财政预算经验与借鉴

一、澳大利亚、新西兰多年度财政预算的基本情况 （一）编制多年度财政预算的起因。澳、新两国从上世纪90年代起开始编制多年度财政预算,主要起因有四个方面：一是控制财政赤字、保持财政可持续性的客观要求。     

可供借鉴的经验——澳大利亚、新西兰金融开放政策一瞥

不久前,以邱晴同志为团长的中国人民银行代表团一行六人,应澳大利亚、新西兰两国储备银行(即中央银行)的邀请,对澳大利亚、新西兰进行了友好访问。十一月初的北京已进入冬天,而大洋洲上却正值春去夏来,清爽宜人的气候,热情好客的主人,绚丽多姿的风光,给人们留下了美好的印象。但更主要的是代表团通过一系列的会谈和参观,对澳、新两国近年来实行的金融开放政策有了较为深入的了解。实行金融开放政策的背景澳、新两国地处大洋洲,优越的自然环境和丰富的矿物资源为两国的经济发展奠定了良好的基础。但近年来,由于受国际市场贸易变化的影响.两国的经济发展不很景气,经济增长速度减慢,货币贬值,失业增加。1984年以前.两国政府虽然对利率、汇率、工资、物价等实行严格管制,但经济发展却越来越不理想,财政年年发生赤字,靠对外借债、对内发行国库券和增加税收实现财政平衡。在经济发展过程中,已明显反映出金融方面的管制阻碍了银行业务的发展,限制了竞争,极不适应经济发展的客观要求。因此,澳、新两国政府分别于1984、1985年推行金融开放     

澳大利亚、新西兰工伤保险政策概观

本文对澳大利亚《安全、康复和赔偿法案》等工伤保险现行政策框架和新西兰工伤保险制度概况进行了专项的归纳介绍，并与我国相应立法内容做了比较分析，提出高额保费分摊办法，扩大工伤保险范围至非城镇地区职工等具体建议。     

澳大利亚和新西兰金融保险消费者保护经验启示与借鉴

澳大利亚和新西兰在金融保险消费者保护方面有许多成功的经验和做法值得我国借鉴,即:确立消费者保护是金融保险监管的核心职能,建立完善的消费者保护法律框架,利用互联网平台加大消费者教育力度,建立辅助监管的消费者纠纷处理机制,推进保险业信用体系建设。     

澳大利亚高等教育体系及其借鉴

澳大利亚的高等教育体系有非常显著的特点,对澳大利亚高等教育体系的了解将有助于我们转变教育观念、重新认识课堂教学行为、强化职业教育及推进高等教育国际化。     

澳大利亚、新西兰地方政府的债务管理

澳大利亚、新西兰同为英联邦成员国,其中前者为联邦制国家,后者为君主立宪单一制国家。二者皆由三级政府组成,其中澳大利亚包括联邦、6个州以及2个自治区、约900个地方政府;新西兰除中央政府外,有12个区级政府以及74个地方政府。在政府间财政关系上,两国     

美国的燃油税政策及借鉴

本文介绍了美国燃油税的产生、现状和发展趋势。借鉴其政策的经验和教训,对中国制定和实施燃油税政策提出了一些建议:尽早开征、设置合理的税率、税收款专款专用、加强公交基础设施建设以及完善公路税费政策等。     

伞型基金的发展及其借鉴

随着基金管理公司和基金品种的不断增多，要在日益激烈的竞争中胜出，提供基金转换功能、塑造知名基金品牌将是各基金管理公司的必然选择。而正是在这两方面，伞型基金比单一基金有着巨大的优势。     

Road Funds, User Charges, and Taxes

Insufficient or uncertain budgetary allocations to road maintenancehave resulted in road deterioration that has significantly increasedproduction and transport costs in many countries. To avoid thisproblem, highway proferssionals advocate the establishment ofdedicated road funds, managed by independent road boards madeup of user representatives. The road boards would have the powerto determine both the level of charges for road use and thelevel of expenditure on road maintenance. By contrast, macroeconomistsand public finance specialists have tended to resist the establishmentof dedicated road funds. They argue that road funds reduce fiscalflexibility, do not adequatedly address problems associatedwith the provision of public goods or the internalization ofexternalities, and often are not well managed. In general, there are two long-term institutional options forreconciling fiscal prudence with asset maintenance; a road agencythat is operated commercially (subject to the normal oversightof behavior accorded to privatized monopolies), or a reformedand well-functioning budget process. This article argues thatroad funds must be viewed as a provisional, case-specific intermediatestep in the direction of one of the long-term solutions. Therole and nature of road funds should be assessed not on generalprinciples but on a case-by-case basis through the analysisof likely micro-and macroeconomic effects. The article recommendsindicatiors for use in specific cases to determine whether aroad fund should be introduced, continued, or abolished.      

澳新考察随想

2004年11月,崔建光先生随团走访了澳大利亚审慎监管局 (APRA)和西太平洋银行新西兰子公司。本刊特约他将其在澳新 考察学习的收获,撰写成文,与读者共享。     

国资委产权局赴澳、新资产评估考察报告

2004年2月6～20日,国务院国有资产监督管理委员会产权管理局赴澳、新资产评估考察团一行7人,赴澳大利亚、新西兰进行了为期14天的学习考察.在澳、新两国期间,分别访问了澳大利亚、新西兰资产学会,并对会计师事务所、估价师事务所、有关大学以及中资机构进行了考察.     

Demographic product segmentation in financial services products in Australia and New Zealand

Segmentation and targeting are cited as being a core part of marketing strategy for any organisation. While there has been much written on brand segmentation, product segmentation research has not been common. This paper examines whether different types of customers buy different banking products. A sample of 52,000 Australian households and 12,000 in New Zealand from the Roy Morgan Single Source Survey was utilised to profile users of different banking products on offer. The results indicated that there is some segmentation or partitions evident in a limited number of banking products; for the most part there was little difference in customer profile across comparable products offered by Australian and New Zealand banks.     

燃油税改革新思路--汽车使用环节和保有环节税收分立

针对公路乱收费问题,人们提出开征燃油税,取代由各部门收取的养路费、公路客货运输附加费、公路建设基金、城市道路建设费等道路、车辆收费.     

优化高速公路建设项目资金控制管理策略探讨

为使高速公路建设项目取得良好的经济效益和社会效益,进一步加强高速公路建设资金的控制与管理具有十分重要的意义.本文从高速公路建设项目资金控制管理的重要性出发,分析了高速公路建设项目资金控制管理中有待优化的问题,并从高速公路建设前期资金筹集控制管理、实施阶段资金控制、资金预算管理、工程计量支付过程中资金流转的全程控制、合同履约及建设资金专项检查、农民工工资支付管理、高速公路竣工阶段资金清理和结转环节资金控制管理等几个方面,提出了优化高速公路建设项目资金控制管理工作具体可行的措施.     

Burnout among university accounting educators in Australia and New Zealand: determinants and implications

Increased teaching workloads combined with pressures to publish in limited outlets has intensified the burnout potential among accounting educators in Australia and New Zealand. However, amongst the few studies on tertiary accounting education, the focus has so far been only on burnout arising from student contact intensity. We broaden this literature by examining how other worklife characteristics contribute to burnout. Based on 158 responses from Australian and New Zealand accounting academics, we find evidence for emotional exhaustion due to high workload. However, professional efficacy continues to remain high. Qualitative responses offer deeper insights on how various burnout factors are interrelated.     

A New Method for Estimating the Effects of Fuel Taxes: An Application to Thailand

This article proposes a new methodology for estimating the impactof fuel price and tax changes on the general price level andthe distribution of income and applies a model to Thailand usingdata for 1975–76 and 1981–82. Because the modelallows for pricing under international competition where taxincreases must be partially absorbed in reduced factor incomerather than always being passed on in higher consumer prices,the results are significantly different from those generatedby the more conventional cost-plus pricing rule. The inflationaryimpact of fuel tax changes is slight because of both the opennessof the economy and the low energy intensity of manufacturingand other production in Thailand. In contrast, taxes on importsengender price increases not only for imports but also for goodswhich substitute for imports. The model also indicates thatthe net effects of taxes on petroleum products (other than kerosene)are progressive in their distributional impact, relative toa tax on imports or consumption. A main policy conclusion ofthe study is that fuel taxes could be used to increase bothequity and allocative efficiency without inducing significantinflationary responses. It follows that in the current circumstancesof falling world oil prices, developing countries could generaterevenues needed for structural adjustment by increasing fueltaxes to maintain domestic petroleum price levels.