仓库信息化建设发展战略探讨

以仓库信息化建设与发展为内容,提出了在仓库信息化建设中,应建立军民一体化战略、纵向一体化战略、横向一体化战略、仓库内部一体化战略,建立与实现高效协调、快速反应的军事物流运作系统。     

学习陈云同志的经济思想提高驾驭宏观经济工作的能力

在陈云同志诞辰100周年的时刻,我们缅怀这位伟大的无产阶级革命家、政治家,杰出的马克思主义者,党和国家久经考验的卓越领导人,同时回忆起陈云同志作为我国社会主义经济建设的开创者和奠基者之一,一生为社会主义经济建设作出的重要贡献。陈云同志在领导新中国经济建设的实践中,提出了许多科学的经济观点和思想,不仅为促进经济建设的健康发展,探索中国特色的社会主义建设道路,推进经济体制改革和对外开放,发挥了非常重要的作用,而且对我国当前落实科学发展观,促进经济社会协调发展,也具有深远的指导意义。陈云同志经常讲,工作要做好,一定要实…     

改革现行会计委派制 建立会计代理制

对于国有企业(及国家机关部门和事业单位)来说,建立“外派”会计制度是内在的要求,应该坚持做好。“外派”会计是财务监督会计,与企业内部管理会计并行不悖。不过,现行的会计委派制确实增加了企业经理人员和委派会计人员或财务总监之间产生对立或合谋的可能性,某种意义上成为政府干预企业的新机制、新形式,这影响到会计委派制的实际效果。而由会计师事务所等中介服务机构来充当企业的财务总监的会计代理制却能较好地隔离政府与企业,并在两者之间形成适当的平衡。     

魏晋时期的"重情"心态

汉末魏晋六朝是中国精神史上极自由、极解放、最富于智慧、最浓于热情的时代,也是人格上、思想上澄明高贵的时代.本文就"重情"现象,从观念和社会中去理解、阐述,并对其原因、表现作一描述.     

The Tax Man Cometh: Constitutional Principles for Tax Enforcement

Passage of an Internal Revenue Service (IRS) overhaul bill in 1998 reflects the depth of American taxpayer frustration with the agency. We bring a constitutional, or rules of the game, perspective to tax enforcement. We examine political costs and benefits and agency discretion as reasons why tax enforcement by the government might deviate from the preferences of a representative citizen. We also examine prospects for reform. Lasting reform must alter the rules for deciding tax enforcement policy or the political pressures which yield excessive enforcement today will reemerge in the future.     

A Note on Regulating Oligopolistic Industries: A Hierarchical Model

In a 1994 paper, extending the well-known incremental surplus subsidy scheme of Sappington and Sibley, Schwermer presented a non-Bayesian incentive scheme for regulating a Cournot oligopoly industry. This note designs an oligopolistic incentive scheme for a hierarchical Stackelberg model in which firms choose outputs sequentially.     

A duration analysis of privatization in the telecom sector

The paper attempts to identify the telecom-sector performance indicators, relevant economic variables, and institutional characteristics of a country that effect the process of privatization of state-owned telecom enterprises. Using standard duration analysis of a panel data, we demonstrate that the privatization incentives are not only shaped by the mobility of financial capital in a country but are also influenced by the degree of competitiveness of private sector participation in policy-making process. The empirical results also reveal the significant impact of productive efficiency in telecom service provision on its course to privatization. We thank an anonymous referee for helpful comments and suggestions. We are solely responsible for all mistakes.     

Taxation of Mobile Factors as Insurance under Uncertainty

This paper considers the effects of the taxation of mobile factors, i.e., capital, under uncertainty. The wages earned by residents of a jurisdiction are uncertain due to random shocks. Since the uncertain wages in a jurisdiction depend on the amount of mobile capital employed in the jurisdiction, and since taxation alters the quantity of capital employed, taxation affects the riskiness of uncertain wages. In particular, the taxation of capital moderates the fluctuation of uncertain wages, thereby providing insurance. For this reason, jurisdictions use distortionary capital taxation even if lump‐sum taxation is available. In addition, this insurance effect counteracts the tendency toward too low tax rates on capital arising from tax competition, and possibly improves the efficiency of tax competition.     

Entry deterrence and innovation in durable-goods monopoly

This paper investigates the efficiency of innovation investments in a durable-goods monopoly when a potential entrant threatens to innovate as well. We show that the durability of the good endows the monopolist with the power to discourage rival innovation since current sales alter the demand for a new generation of the good. The equilibrium is therefore determined not only by the incentive for intertemporal price discrimination in durable-goods monopoly, but also by the incumbent's concern for maintaining the technological leadership. We demonstrate that entry deterrence followed by no innovation always implies underinvestment in innovation.     

注重民生、优化结构、创新制度、促进发展——中国公共财政的转型之路

作为中国财政转型的方向,公共财政自提出已经走过了近10年的历程.以此为脉络,回顾梳理这些年的财政工作,总结公共财政的建设经验,颇多令人鼓舞和值得深思之处.在中国千年未有的经济社会转型的探索中,财政改革与发展的转型之路已经锁定在公共财政轨道上,尤其是十六大以来政府公共职能归位、公共服务均等化、公共理财规范化等一系列重要理念的明确,不仅在不断丰富公共财政的理论内涵,而且被贯彻于指导和推进财政改革实践,为以科学发展观统筹全局和促进社会和谐做出贡献:政府财政支出导向和结构发生了意义深远的变化,关注民生成为重中之重;"以政控财"逐渐具备了更加规范的制度依托;"以财行政"的实力大大提高,调控市场配置资源偏差的能力不断加强;财政服务于改革与发展的努力,正进入良性循环.