State privatization and the unrelenting expansion of neoliberalism: The case of the Greek financial crisis

The existing literature has identified two waves of reforms within the neoliberal agenda of state privatization, deregulation and new public management. This study examines what we call the third wave of neoliberal reforms of governmentality, in which members of central governments and public servants increasingly come to think and behave like business entrepreneurs. We address the matter through the lens of crises theoretically capable of undermining neoliberalism's legitimacy. Specifically, we aim to better understand the manufacturing of consent to the neoliberal agenda of state privatization. We study the falsification of Greek public accounts as revealed in 2010, relying on empirical material, such as journalistic statements and reports from international institutions. Our analysis indicates that, although the Greek crisis provided an opportunity to question key aspects of contemporary state management, including the practice by governments of creative finance, the main problematizing trajectories articulated in both the media and political arenas did not destabilize but consolidated neoliberalism. In particular, we illustrate how discursive activity favors the emergence of a collective interpretation of crises that perpetuates the hold of neoliberalism over the social and political realms. In the discussion, we reflect on the consequences that this has for democratic processes.     

转移支付优化审计策略研究——以事权和支出责任相适应改革为背景

中央与地方财权与事权的不对称使转移支付制度成为实现地方政府财力与事权匹配的基本手段,以弥补政府间纵向财政失衡和横向财政失衡。但目前我国财政转移支付因体制的诱致性变迁、设计理念缺陷、事权与支出责任分离等原因,存在效能不彰、运行效率漏损、结构不合理、规范性水平低、程序规制失范等问题。在全面深化财税体制改革下,国家审计机关可以发挥＆quot;免疫系统＆quot;功能和国家治理作用,对转移支付从审计内容、审计导向、资金流向等方面提升审计层次,把问效、问绩、问责贯穿转移支付审计过程始终,关注转移支付资金的安全性、效率性、经济性,实现政府支出责任随事权转移、各级政府财力与事权相匹配,优化转移支付,完善政府治理。     

高校设置总会计师的必要性与合理性探析

高校设置总会计师适应高校经费收支多元化、复杂化现实,是回应有关制度要求的实践选择.新时期,我国高校组织特性呈现出新的变化,高校领导班子能力建设尝试新的实践探索.高校设置总会计师能够呼应这些新变化的需要,从而促进财务管理工作的科学化、专业化、精细化发展走向,提高管理的质量与效率.因此,高校设置总会计师可以从总会计师的职责权限、制度建设、任免方式及监管体系等方面统筹考虑.     

论四川广汉古蜀国金属（紫铜）书的发现--中国古文字的新载体

文字的出现,标志着社会文明程度已经达到一个极高的水平。近年来在四川广汉古蜀国,除了在树皮、竹简、玉简、龟壳、甲骨等物件上发现古文字外,还发现有用金属（紫铜）切成16K 大小的金属书,这是世界上绝无仅有的事情。这一发现,不但会改写中国的书籍史,而且对世界书籍史的研究都有重大参考价值,而铜冶金历史也将被向前推至上古时代。     

四川广汉惊现古蜀国甲骨文及神秘图案

四川广汉发现了古蜀国时期的两种甲骨文。与以往媒体和文献中报导不同的是,其中一种甲骨文还带有神秘图案,即既有文字,又有图案。这是甲骨文的新类型,颜色从灰褐到黑褐。这可能就是考古学上所讲的燎祭的产物。另一种甲骨文与殷墟发现的甲骨文一致,其时间应早于殷墟的甲骨文。这一发现,再次说明四川古蜀国的文明程度已经达到一个很高的水平,值得考古学家和古文字学家的高度重视。     

公共教育、社会保障与收入分布

本文使用一个世代交叠模型揭示了公共教育与社会保障调节收入分布的作用机制。研究发现,公共教育能够有效地缩小家庭教育投资差距,从而降低收入差异;社会保障则通过减少低收入家庭的劳动供给、增加其有效家庭教育时间来降低收入差异。本文的数值模拟结果显示,在同样的支出水平下公共教育调节收入差异的能力比社会保障更强。并且当存在财政预算约束时,从降低收入差异的角度来看,若财政预算规模较低则应当将资金优先用于公共教育;若财政预算规模较高则应当在公共教育与社会保障之间保持平衡。     

地方财政支出的空间外部效应研究

财政行为的空间外部性是应用公共经济学的重要研究课题。目前，国内既有文献多是集中于对税收竞争的考察。对于地方财政支出空间外部效应的研究还非常缺乏。依据Case和Rosen（1993）的思路，本文采用空间计量方法对我国地方财政支出的空间外部性进行了经验研究。结果表明，总体上看，地方财政支出具有显著的正外部效应。但进一步对建设支出和教育科技支出这两个细分项目的分析则显示，后者并未表现出显著的空间外部效应。上述结论的得出为最优分权规模的确定提供了一个新的观察视角。     

中国股票市场的三因子时变风险溢价模型研究

Fam和French(1993)提出的三因子模型,已经被国外很多学者证明能较好的解释股票的收益率差异.本文正是在其理论基础上,采用了类似的验证方法来检验中国的股票市场是否能用三因子模型解释,结果发现在大部分行业,它也同样能适用于中国的股票市场.     

论国有企业改革与发展问题

要解决我国企业改革和发展的深层问题,必须坚定不移地建立现代企业制度。现代企业制度最本质的特征是有限责任。要建立现代企业制度,就必须进一步解决有限责任问题,主要包括:切实保障企业法人财产权不受侵犯;推进股权多元化、分散化、法人化;在加速社会保障体系建设的同时,加大力度抓好减员增效。     

Demand system estimation in the absence of price data: an application of Stone-Lewbel price indices

This article evaluates the feasibility of estimating a system of demand equations in the absence of price information using the approach developed by Lewbel (1989). Stone-Lewbel (SL) price indices for commodity groups are constructed using information on the budget shares and the Consumer Price Indices (CPIs) of the goods comprising the commodity groups, which allows for household-level prices to be recovered. This study evaluates how susceptible are elasticities and marginal effects estimates from traditional parametric demand systems to the CPI used in the construction of the SL prices. To do this, three alternative regional CPIs are considered for the construction of the SL prices: monthly, quarterly and a constant (unity) price index. Elasticities and marginal effect estimates are computed for eight food commodity groups using the Exact Affine Stone Index (EASI) model as the parametric demand system and data from the United States Consumer Expenditure Survey. The estimates proved to be robust to the alternative regional CPIs considered in the construction of SL price indices, even to the absence of one. Hence, the results suggest that it is possible to accurately estimate a demand system even in the absence of price information.