Reinforcing the Link Between Contributions and Pensions: The Effect of the Population Aging

In this paper, we analyze a majority voting process on the earnings-related part of pension benefits in a Social Security system with flexible retirement. We show that the aging of the population may make it easier to implement one of the proposed reforms to achieve a delay in the average retirement age of workers, to reinforce the link between contributions and pensions.     

企业经营业绩评价探析

企业业绩评价是经济体系中的核心问题,正确地进行企业经营业绩评价,无论对于企业的所有者还是经营者,都具有十分重要的意义。本文结合现代经济、技术发展的要求,提出了企业经营业绩评价的目的、主体和客体。同时,分析了当代企业经营业绩评价的主要方法,即经济增加值和平衡记分卡。最后指出在当前知识经济迅猛发展的环境下应以战略为切入点,以责任中心为基础来完善企业的业绩评价体系。     

The conservative equal costs rule, the serial cost sharing rule and the pivotal mechanism: asymptotic welfare loss comparisons for the case of an excludable public project

We examine the asymptotic behavior of two strategyproof mechanisms discussed by Moulin for public goods – the conservative equal costs rule (CER) and the serial cost sharing rule (SCSR) – and compare their performance to that of the pivotal mechanism (PM) from the Clarke–Groves family. Allowing the individuals’ valuations for an excludable public project to be random variables, we show under very general assumptions that expected welfare loss generated by the CER, as the size of the population increases, becomes arbitrarily large. However, all moments of the SCSR’s random welfare loss asymptotically converge to zero. The PM does better than the SCSR, with its welfare loss converging even more rapidly to zero.     

论我国企业品牌延伸的实施策略

品牌延伸的具体实施策略是影响延伸效果的重要因素，而延伸实施中最常见和有效的措施就是一般营销策略和副品牌策略。对于国内品牌来说，由于自身状况和国内经济环境的影响，延伸实施中还需要更多关注品牌定位的维护、品牌知名度的提升以及延伸领域的选择等重要问题。     

How to reform China’s fiscal system?

ABSTRACT

As the population aging, China’s government expenditures, including general fiscal expenditure, healthcare and social security expenditure, will grow more rapidly than government revenues, tending to elevate government debt. Local governments undertake overwhelming 85% of total general fiscal revenue and are responsible for healthcare and social security, and their debt has been growing. Fiscal reforms are imperative, including tax reforms, the structure of government spending reforms, social security reforms, healthcare reforms, local public finance reforms, and central and local government’s fiscal relationship reforms. This paper will explore the fiscal challenges China faces and discuss how to reform the fiscal system to cope with these challenges.     

高等教育大众化与高等教育可持续发展问题探析

高等教育大众化是实现高等教育可持续发展的必然选择.我国在推进高等教育大众化的进程中取得了巨大成绩,也出现了不少矛盾和问题.其中,教育质量能否保障,高校能否持续发展等成为全社会关注的焦点.正确处理高等教育大众化与可持续发展的关系和选择、建立高等教育大众化的发展战略及运行机制是问题的关键所在.     

实施PPET战略，发展西部民族地区生态旅游

To help the poor and to develop tourism are two mportant problems in poverty-stricken areas. However,they were isola ted for years. The PPET strategy was put forward in this paper based on PPT. The feasibility and the realistic meaning of the strategy in developing the ecotourism, overcoming poverty, and achieving prosperity of minority areas in western China are analyzed by taking Xinlong county of Ganzi Tibetan Autonomous Prefecture in Sichuan Province as an example.     

关于我国《证券法》修改的若干思考

<证券法>是我国证券市场的根本大法,对中国证券市场的发展起到了巨大的推动和规范作用,同时也为证券市场长期稳定发展奠定了坚实的法律基础.但随着我国证券市场的快速发展,<证券法>也暴露出不少问题.虽然出于实际操作的需要,相关单位出台了一些通知、规定试图对<证券法>予以补充,但证券法的修改确实已迫在眉睫.对<证券法>的修改应把握前瞻性和着眼大处这两点,充分考虑对投资者保护的民事责任制度、分业管理与混业经营、市场体系的多层次性、与相关法律的协调等十大问题,着眼于整个证券市场长远的发展,在处理现实问题的同时为证券市场的进一步开放和市场发展预留空间.     

QFII制与中国证券市场

随着中国融入世界经济的前进步伐，我国证券市场将迟早向国际资本开放。在目前人民币没有实现自由兑换及外汇管制的条件下，作为过渡措施的QFII制度将引入中国证券市场。本就QFII制度作了初步介绍，对该制度在中国证券市场推行的意义、引入条件及其可能带来的风险进行了初步的分析。     

完善我国社会保障财政制度的法律思考

财政作为社会保障的核心组织者和保障资金的重要提供者，在社会保障中起有着十分重要而独特的作用。本文分析了建立和完善我国社会保障财政制度的必要性，并从社会保障预算、社会保障税、社会保障财政转移支付三个方面对我国社会保障财政制度的法律完善进行了探讨。