中日安全困境与东北亚安全机制

冷战结束后,中国与日本之间的安全困境问题凸现出来,中日两国关系的不协调使东北亚包括安全合作在内的区域合作受到了很大制约。根据东北亚实际情况,东北亚安全保障应该确定近期和长远的双重目标。东北亚安全保障的近期目标应该是建立一个多边安全对话的论坛组织,长远目标应是以多边安全机制取代区域内的双边军事同盟,才能使东北亚获得持久的安全保障。     

企业自主创新的财税政策研究

创新是一个民族进步的灵魂,是一个国家兴旺发达的不竭动力。本文在介绍自主创新概念的基础上分析了企业自主创新需要财税政策支持的必要性;给出了面向企业自主创新的财税政策框架体系;最后,从我国的国情出发提出了四点完善我国财税政策以鼓励企业自主创新的建议。     

当前农村公共服务供给分析——以服务制度创新为视角

当前我国农村公共服务供给凸显供需结构失衡、非均衡化与非对称性、主体错位与渠道单一等现实困境。其主要根源于城乡“二元”割裂的服务理念、自上而下的服务决策体制、单一格局的服务主体、对服务过程的监督乏力以及服务方式的制度安排不合理。为此,我国应该牢固树立“均等化”的服务理念;构建双向互动的服务决策体制;营造“四位一体”的服务主体体系;建立健全对服务过程的监督制度;优化服务方式的制度安排。     

从日本环境问题对策的变迁看我国的环境政策

环境问题可以区分为“公害型”环境问题与“扩展型”环境问题,文章在分析了日本在解决这些环境问题方面积累的经验和教训的同时,提出解决我国的环境问题,要完善我国的环境政策体系,加强环境执法检查和行政执法,建立绿色核算体系和制度,彻底确立“环境保护优先”的方针,大幅度地增加环境支出,提高公众的环保意识的对策建议。     

市场需求、贸易成本与内需动力:沿海地区与西部地区检验

从国内市场贸易成本的视角,在改造Melitz的异质性企业模型的基础上,对2010年我国各省(区、市)的横截面数据进行实证分析,结果表明:我国国内市场贸易成本与国内市场需求呈显著负相关,沿海地区的国内市场需求比西部地区更旺盛,但是沿海地区通过降低贸易成本来拉动内需的效果小于内陆地区。降低国内市场贸易成本可以扩大内需,相关的优惠措施应尽力向内陆地区倾斜。     

珠海产业发展的战略、绩效及其影响因素

本文以珠海历年的统计数据为基础,介绍了珠海现代产业发展的历史脉络,概括了珠海先后提出的发展现代产业的＂大工业＂战略和＂高新技术与先进工业＂战略的实施绩效,分析了导致珠海产业发展不太理想的四个方面的因素。     

Personal Income Tax Reform in China in 2018 and Its Impact on Income Distribution

In the context of personal income tax (PIT) reform in China in 2018, this paper examines some of the major issues of concern regarding the reform and income distribution. Using the China Personal Income Tax Micro‐simulation model, the paper compares the differences between the 2011 and 2018 PIT systems, and finds that residents relying on different income sources may face a large degree of real tax rate change. Once the tax system is altered to PIT 2018, the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent, the income redistributive effect will drop from 1.95 to 1.22 percent and the PIT's role in fiscal revenue will also be negatively affected. Nevertheless, if individual income continues to grow, the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022, but its income redistribution function is difficult to recover in the short term. The paper finds that the effect of PIT on income distribution depends on the tax structure. Gradual transition to an “entirely comprehensive” tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate.     

Does Disclosure Regulation Work? Evidence from International IPO Markets*

This study examines whether IPO disclosure requirements mandated by countries’ securities laws are associated with variation in IPO underpricing in international IPO markets. Our empirical analysis uses a unique sample of 6,025 IPOs from 34 countries over the period from 1995 to 2002. We show for the first time that the stringency of disclosure requirements for IPO prospectuses is negatively associated with the extent of IPO underpricing, after controlling for various country‐ and firm‐level determinants of underpricing. Moreover, we find that the disclosure effect on IPO underpricing is moderated by the extent of a country’s capital market integration. Taken together, our findings are consistent with the view that increased disclosure regulation appears to reduce IPO underpricing and hence the cost of equity, and that institutional factors such as capital market integration play an important role in understanding the economic consequences of disclosure regulation in international IPO markets.     

An Empirical Analysis of Income Inequality between a Minority and the Majority in Urban China: The Case of Ningxia Hui Autonomous Region

Based on 2006 urban survey data of the Ningxia Hui Autonomous Region, this paper studies the impact of ethnic characteristics on the region’s income determination mechanism. Using the decomposition methods of Blinder and Oaxaca, Fields, and Morduch and Sicular, we analyze income gaps between employed Hui and Han as well as income inequality within the two groups. The main conclusions are that there is almost no income gap between Han and Hui in Ningxia, but different ethnic characteristics affect the income determination mechanism. Ethnic factors such as religion and social capital have no obvious effect on the income determination.     

坚持唯物史观 推进农村改革——论城乡一体化对农村生产力的解放

唯物史观为我们通过社会实践、解开社会历史活动之谜提供了科学的思维工具。城乡一体化,建设新农村是市场经济进一步发展的客观必然。其新锐之势,强力撼动、瓦解乡村传统的社会生产、生活方式,大大解放农村生产力,更深层次焕发出国家发展的巨大潜力。