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81.
美国地方财政体制再思考——以佐治亚州为例 总被引:1,自引:0,他引:1
美国的地方财政体制受其政治体制的影响,无论是支出责任还是税权在地方政府间的配置都有其特点,具备一定的效率优势。分析美国地方财政体制,明确中国税费改革理念,构建成熟的税费体系,以期对我国地方财政体制的改革和完善有所助益。 相似文献
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促进新能源汽车发展的财税政策研究——以上市汽车企业为例 总被引:1,自引:0,他引:1
面对环境与能源对汽车产业发展的双重约束,新能源汽车发展己成为当前和今后较长时期内政府、企业、消费者及其他组织机构重点关注的难点与热点问题.基于汽车上市公司相关财务数据,通过对企业税负、政府补贴程度和企业研发费用及其对汽车上市企业净利润的影响分析,不难发现未来时期中国在科学合理引导和激励企业发展新能源汽车的过程中,财税政策干预领域的税收制度设计与政府补贴至关重要. 相似文献
86.
The research investigates the factors influencing medical tourists’ attitudes and behaviors. The factors examined include hospital service and customer perceived value. The study was undertaken in a major hospital located in a South-East Asian country. The sample includes foreign patients who have received various medical treatments in the hospital. The findings indicate that medical tourists are value oriented customers as their value perception has the strongest direct effect on their behaviors, followed by their attitudes towards the hospital. Hospital service appears to have a substantial direct effect on perceived value and medical tourist satisfaction, and also exerts an indirect effect on medical tourist behaviors. The research highlights the prominent role of perceived value, and pinpoints the most effective avenues for healthcare providers in allocating resources to improve hospital performance from the perspective of medical tourists. 相似文献
87.
This study explores the motivations and perceptions of Chinese medical tourists visiting Taiwan regarding the quality of tourism packages and the medical services consumed. Knowing the factors that motivate medical tourists and their quality demands for tourism operators and medical institutions is important for medical tourism planners to develop and organize services that serve their customers. Particularly, findings can help tourism operators plan customized itineraries and healthcare services, including software and hardware facilities, for Chinese tourists. 相似文献
88.
Medical tourism is an estimated $100 billion dollar industry. Despite the increasing number of people, companies and countries involved in medical tourism, we know very little about the key drivers and how countries are perceived as medical tourism destinations. The purpose of this paper is to present the Medical Tourism Index, a new type of country-based performance measure to assess the attractiveness of a country as a medical tourist destination. We followed a rigorous multi-steps scale development procedure by using four empirical studies based on 4995 respondents. The MTI is a multidimensional construct with 4 dimensions (country, tourism, medical costs, medical facility and services) with 34 underlying items. Our results show the MTI allows to measure meaningful differences between countries, not only on an aggregated level but also on each sub-indexes. It provides a useful tool for the various stakeholders to measure and manage their medical tourism destination brand. 相似文献
89.
投资和出口在江苏经济增长过程中扮演着特别重要角色,而消费对经济增长的驱动作用在持续下降。作为影响居民消费的重要因素,江苏的公共支出并未对城乡居民消费产生挤入效应。江苏公共支出转型总体上符合经济发展方式转变的要求,但也存在相关的问题。因此,应加快推进公共支出转型,增强江苏经济增长的消费驱动力。 相似文献
90.
Sakkarin Nonthapot 《Asia Pacific Journal of Tourism Research》2016,21(2):157-171
The objective of this paper is to determine the mediation between tourism contribution and economic growth in the Greater Mekong Sub-region (GMS) (i.e. Cambodia, Laos, Myanmar, Thailand and Vietnam). The sample period is semi-annual data from 1995 to 2013 and is also estimated by bootstrap panel cointegration, Panel Fully Modified Ordinary Least Squares method and the Sobel test. The results show that the variables are cointegrated as three models; economic growth is running to tourism's total contribution to GDP and international tourism expenditure for passenger transport whereas international tourism expenditure for passenger transport is running to tourism's total contribution to GDP. Therefore, this study finds that international tourism expenditure for passenger transport is a mediator and has partial mediation. The GMS needs to develop every economic sector and improve the potential of the transport sector as a regional integration project which supports the sustainable development of the region. 相似文献