企业家政府理论的理论局限及启示

企业家政府理论是20世纪90年代以来所兴起的国际化政府改革潮流的最主要和直接的理论依据,它对中国的行政理论研究和改革实践产生了巨大的影响。考察企业家政府理论的实质具有重要意义,对其有必要进行理论审视和重新认识。企业家政府理论有三个方面的理论局限：一是普遍实用性的缺失；二是价值理性的缺失；三是基本概念的不确定性。通过对企业家政府理论进行深入考察得出几点启示：一是坚持理论与实践的统一；二是坚持工具理性与价值理性的统一；三是对坚持继承与创新的统一。     

转贷政策下政府信用异化研究

表面上看,中央财政实行国债转贷,似乎仅仅是国债投资资金运作方式的改变,但是,只要对这一政策作理论和实践上的深入分析,就会发现:转贷政策在改变政府信用资金运作方式的同时,还引发了一些值得深入研究和讨论的制度性异化问题。     

政府公共性考量探析

共性构成现代民主政府的基本属性和核心价值，它要求政府必须以公共利益作为政府的行为取向和衡量标准，评估政府公共性的考量主要在于：政府组织系统的开放度、公民权利质量、政府责任性、政府绩效水平，公职人员的职业主义精神。     

Quantitative growth effects of subsidies in a search theoretic R&D model

Should government subsidize R&D and does it matter how these subsidies are allocated? We examine these questions in a dynamic model where R&D is described as sequential sampling from a distribution of new ideas. Successful discoveries affect future available resources and incentives for further R&D. Consequently, there may be under-investment in R&D. We study the effect of government interventions aimed at fostering growth through R&D. Calibrating the model with aggregate data from the Israeli business sector allows us to quantitatively compare two forms of support resembling those actually used to encourage R&D in the Israeli business sector: (i) an unrestricted subsidy that may be used at the recipients' discretion to finance R&D or other investments, (ii) a subsidy earmarked by the government for R&D activities only. While there is no theoretical way to determine which of the two subsidies will have a greater impact on search for new ideas and growth, we find that in the calibrated economy both subsidies have a significant but similar impact on the economy's output and TFP growth rates. Accordingly, in the case of the Israeli business sector, the incentives to conduct R&D were sufficiently strong, and no R&D-specific encouragement was needed. However, a sensitivity analysis reveals that for economies characterized by other parameter values this result may not be true. Correspondence to: B. Bental     

基本养老保险筹资权行使主体的确定及其理论依据

基本养老保险筹资权的行使主体的确定问题,应从中央与地方政府财权划分的角度进行分析。我国地方政府行使基本养老保险筹资权存在不合理性,应建立由中央政府统筹的基本养老保险制度。     

高投资、宏观成本与经济增长的持续性

过去20多年,中国高投资—高增长的发展模式以宏观成本积累为代价。增长是中国今后相当长时期的主题,但是以高成本为代价的高投资—高增长发展模式的持续性如何?本文从理论上说明了中国高投资的政府激励机制及宏观成本边界和高成本增长的临界点;进而指出,在开放经济中,资本流动、外部需求和供给冲击构成高成本投资模式的现实约束,政府必须权衡粗放式高增长的宏观收益和成本,制定相应的政策来约束低效率的投资行为,实现全社会的福利优化。     

Does too much government spending depress the economic development of transition economies? Evidences from dynamic panel threshold analysis

This paper investigates the relationship between government size and economic growth and determines the optimal level of government spending to maximize economic growth. The paper applies a dynamic panel data analysis based upon a threshold model to test the threshold effect of government spending in 26 transition economies over the period spanning 1993–2016. According to the analysis results, government expenditures have a threshold effect on economic growth, and there is a non-linear relationship depicted as an Armey curve in these transition economies. The findings indicate that a government size above the threshold government spending level adversely affects economic growth, while a government size below the threshold level has a positive effect. Furthermore, there is a statistically significant relationship between the two variables above and below that optimal level, even if we divide the sample into developed and developing countries. Our findings suggest that governments in transition economies should consider optimal government size at around the estimated threshold level to support sustainable economic growth.     

Government Consumption and Industrial Productivity: Scale and Compositional Effects

Within a production function framework in which government spending produces public goods which enter firms production functions, empirical tests using time series data spanning eleven countries and thirty industries find both the scale and the composition of government consumption spending to affect the level and the rate of growth of total factor productivity at the industry level.Jel Classification: H50, D24     

会计信息责任的再认识

会计信息能引导社会经济资源的优化配置,进而影响整个国民经济的发展。因此,对会计信息质量有一定的要求。但是目前会计信息的质量状况令人堪忧。因而,有必要对保证会计信息质量的责任体系进行分析,以期对会计信息责任体系有全面的认识。     

浅谈政府职能转变与社会主义新农村建设

党的十六届五中全会做出的建设社会主义新农村的伟大战略决策，为解决“三农”问题指明了道路，为全面建设小康社会提出了具体任务。社会主义新农村建设主导在政府。只有进一步转变政府管理理念，完善政府行为方式，提高政府行政能力，才能为社会主义新农村建设提供有力的政治保障和动力支持。