促进科技创新的税收优惠政策国际借鉴及启示

促进本国企业科技创新投入是当前世界各国税收优惠政策的基本目标之一.从该政策设计的出发点看,典型国家促进科技创新的税收优惠政策具有激励研发成果转化、鼓励产学研联合开发、对中小企业给予特惠政策、多举措确保税收优惠落地等特征.结合我国现状,提出调整高新技术企业的激励重点、实施大企业增量扣除、大中小企业特惠力度、放宽研发费用适...     

深化我国财政体制改革的思考

对改革开放以来我国财政体制的演变历程进行了简要回顾，对分税制改革所取得的成效进行了简单小结。在此基础上，分析了目前分税制存在的问题，并提出了继续推进改革的方向。     

Labour-Market Developments at a Time of Heightened Uncertainty

These are testing times for labour-market policies in Indonesia. The country faces two major challenges in an unpredictable international and domestic environment: providing people with better, more secure jobs and raising productivity to help raise living standards and reduce poverty. Over the past several months, new global and domestic threats to economic growth have emerged and may hinder progress in jobs and productivity. In the longer term, the government is searching for new strategies to increase productivity, with a focus on supply-side investments in skills and training. In relation to events abroad, uncertainty has increased over the early initiatives taken by the new US president and his nationalist administration, such as the scuttling of the Trans-Pacific Partnership trade deal. At home, likely to be of some significance for economic policy are mass actions that were levelled against Jakarta’s governor but de facto also directed against the government. In the medium term, our assessment of the record of the Joko Widodo (Jokowi) government on the labour market is mixed. Over the past two years, growth has been slower than under the previous administration and hence job creation has also been muted. The experience of a handful of countries in Asia suggests that the government might have done more to stimulate economic growth and create jobs. The disappointing performance of manufacturing stands out. Yet inflation has fallen and the slide in the value of international trade—both exports and imports—has reversed in recent months. Improved fiscal management and a generally successful tax amnesty are other pluses. There was also an unexpected but considerable fall in unemployment in 2015–16, according to labour-force statistics. Some policies, such as the new approach to minimum wages, seem to have had beneficial effects for both business and the economy, and Indonesia has done well in some international rankings, such as the World Bank’s Ease of Doing Business index. However, the picture for the medium to longer term seems less bright for the labour market. There has been much talk about raising productivity by improving skills through government support for investment in training and apprenticeships, as well as by expanding vocational training along the lines of the German model. Expanding tourism is seen as one solution to the lack of employment for young secondary- and tertiary-educated jobseekers. But we have an impression of policy-making on the run; often, the argument for government intervention has not been made clearly enough. We argue that Indonesia still lacks a coherent, well-thought-out plan to increase jobs and productivity.     

环保船热潮席卷造船界

随着环保规定在全球范围内的积极推进，燃油效率愈加受到重视，环保船将出现两种发展趋势：一种是大型化趋势，目标是降低海运费；另一种是替代柴油机的LNG主机，目标是节约海运成本并确保遵守环保规定。环保船将成为今年全造船业增长的关键动力。     

国家创新体系视角下的创新型企业建设工程绩效评价

从2006年起,科技部、国资委、全国总工会三部门联合启动了创新型企业建设工程,由此我国创新型企业建设进入快速发展阶段,经过多年的培育,创新型企业建设工程到底有没有取得预想的结果?本文采用非介入研究、对比研究、综合分析等方法,综合评价了创新型企业建设工程近几年来所取得的主要成效,发现创新型企业已经成为我国研发投入的主要力量,其自主创新能力与国际竞争力持续提高,对国民经济发展的贡献日益显著.与发达国家相比,我国研发经费所占GDP的比重较低、研发人员在劳动力中的比例较低、技术对外依存度较高、发明专利的申请有效率较低.     

Gender and labor retrenchment in Chinese state owned enterprises: Investigation using firm-level panel data

In the late 1990s, China's state-owned enterprises (SOEs) underwent dramatic labor retrenchment, drawing considerable attention to how women fared relative to men during the retrenchment process. However, almost all the existing studies on the subject rely on individual-level data. In this paper, we study the gender patterns of SOE labor retrenchment using a unique enterprise-level dataset for the period from 1995 to 2001. We find that disproportionately large share of discharge was borne by female workers and that female discharge rates were more sensitive to output growth than male discharge rates. Further, estimating dynamic labor demand equations by gender, we find that female employment was more sensitive to negative output shocks experienced by enterprises than male employment but less sensitive to positive output shocks. Further, we find that sensitivity of female employment to output was greater for reformed than non-reformed enterprises and for male-intensive than female-intensive sectors. These results provide new insights into the gender patterns of employment adjustment of Chinese SOEs to output shocks during the retrenchment period.     

我国征收制度中公共利益立法模式的选择——严格规则与自由裁量之间

公共利益的概念位于法律概念体系的顶端,具有高度的抽象概括性.我国<物权法>中虽然使用了公共利益的概念,但是,对何谓公共利益、如何界定公共利益等问题并未予以明确规定.而在实践中,在一定程度上也存在对公共利益的误读,因而重新解读公共利益并提出相关立法建议很有必要.     

高职院校《模拟电子技术》教材编写探讨

现有的《模拟电子技术》高职高专教材中普遍存在理论偏深、实践应用内容偏少的问题。高职高专教材应以高职教育培养目标为教材建设与改革的方向,以此选择教材内容并优化其结构,通过实践环节培养创新人才,增强学生学习兴趣,培养学生的实际应用能力。     

PORTFOLIO CHOICE VIA QUANTILES

A portfolio choice model in continuous time is formulated for both complete and incomplete markets, where the quantile function of the terminal cash flow, instead of the cash flow itself, is taken as the decision variable. This formulation covers a wide body of existing and new models with law‐invariant preference measures, including expected utility maximization, mean–variance, goal reaching, Yaari's dual model, Lopes' SP/A model, behavioral model under prospect theory, as well as those explicitly involving VaR and CVaR in objectives and/or constraints. A solution scheme to this quantile model is proposed, and then demonstrated by solving analytically the goal‐reaching model and Yaari's dual model. A general property derived for the quantile model is that the optimal terminal payment is anticomonotonic with the pricing kernel (or with the minimal pricing kernel in the case of an incomplete market if the investment opportunity set is deterministic). As a consequence, the mutual fund theorem still holds in a market where rational and irrational agents co‐exist.