国际制度对国内政治的影响机制——来自理性选择制度主义的解释

近些年来,理性选择制度主义者为国际制度的国内影响发展了几种重要的因果机制。理性选择制度主义主要探讨了在行为体偏好给定的条件下,国际制度如何改变了国内行为体在信息、权力和利益分布上的既有均衡状态,从而影响了国内政治的结果。如果国内制度具有集权的特点,国际制度就可以作为信号和承诺装置;如果国内制度具有分权的特点,国际制度就可以用来对权力资源进行再分配。但这两种效应往往发生在国际制度对国家行为的约束力较强时。当国际制度对国家行为的约束力较弱时,国际制度可以作为社会集团的政治动员工具。     

中国精英对中欧关系现状和前景看法

2010年5月至8月,在欧盟第七框架项目解析中国人对欧盟的看法的资助下,中国社会科学院研究生院联合中国人民大学等机构针对中国精英就中欧关系现状和前景及与此相关的问题看法进行了调查。调查数据显示:第一,精英对欧盟的知晓率比较低。第二,在信息渠道选择上,互联网、电视和报纸是三大主要工具,不同工具对中欧关系看法具有一定的影响。第三,中国精英对欧盟保持较好的印象。第四,精英认为欧盟的国际政治和经济影响力仅次于美国,且均强于中国。第五,精英对中欧关系现状和前景的看法日趋谨慎和保守。第六,通过回归分析可以发现,教育、收入、学习和工作经历等变量对精英的欧洲观有着明显影响。第七,学者和媒体工作者对中欧关系的现状和前景的看法和评价,均比其他群体更为积极和乐观。     

AASB 1037 Sows the Seeds of Change: A Survey of SGARA Measurement Methods

International developments are set to reignite the controversy over how self-generating and regenerating assets (SGARAs) are measured. The International Accounting Standards Committee is working on an international accounting standard on agriculture due to be effective some time after 1 January 2002. The standard is expected to be similar to AASB 1037 Self-Generating and Regenerating Assets. This is an interesting development since the Australian Accounting Standards Board was urged to not move ahead of international developments when it released Exposure Draft 83 Self-Generating and Regenerating Assets
This paper surveys Australian SGARA measurement practices to assess the extent of reporting change required by AASB 103 7 and its international counterpart.     

Tax reform: Chasing the elusive dream

The paper provides a bird's-eye view of the long and arduous task of reforming the federal individual income tax. As a starting point for reviewing the major reforms, the authors evaluate Secretary Simon's criteria that underlie his contention that the tax system was badly in need of a thorough overhaul. Principles that should guide tax reforms are spelled out. Conflicts that arise with the application of these principles are highlighted. An examination of reform efforts in light of the principles and criteria set in the Treasury Department's Blue Prints for Tax Reform forms the basis for evaluating reforms enacted over the period 1978–2001. The review suggests that we are partway towards achieving the tax man's dream of equity, efficiency, and simplicity.The task of comprehensive reform is monumental in its dimension and far reaching in itspotential impact on our economic well-being.[William E. Simon, 1977, p. 11]