生态园林城市规划理论研究

分析了生态园林城市的概念及提出背景;对园林城市、生态园林城市、生态城市建设理论模式进行了辨析;探讨了生态园林城市规划理念,即整体协调发展理念、综合要素统筹理念、有限目标理念、城市开敞空间管制理念、科学指标体系理念;指出生态园林城市实现生态化的主导途径为城市结构生态化和城市功能生态化;提倡在继承、发展和保护的基础上规划生态园林城市的主体--生态园林绿地系统.     

我国财政收支划分的立法研究

财政收支划分是财政管理体制的重要组成部分.在市场经济体制下,财政收支划分立法有利于政府职能的履行和公共财政的运行,是完善分税制财政管理体制的丛然要求.完整的财政收支划分法律制度应当由财政级次划分、财政收支分类、财政支出划分和财政收入划分等制度构成.     

On the timeliness of tax reform

This paper analyzes efficient government reactions to unanticipated tax avoidance. Quickly reforming tax laws to reduce the effectiveness of new tax avoidance techniques prevents widespread adoption, but indirectly encourages the rapid development of new avoidance methods if prior users are permitted to retain their tax benefits. Tax reforms that immediately prevent new avoidance mean that innovators need not fear imitation by competitors, and cannot rely on copying the innovations of others. Such an activist reform agenda diverts greater resources into tax avoidance activity, and might thereby lead to a faster rate of tax base erosion, than would a less reactive government strategy. Efficient government policy therefore entails either the retroactive elimination of tax savings, with possible associated costs, or else a deliberate pace of tax reform in response to taxpayer innovation.     

Domestic and international strategic interactions in environment policy formation

Summary. In this paper, we establish the most possilbe general formulation of the technology governing carbon-gas emission, giving rise to global external diseconomies, and ty to explore into the strategic interactions,both domestic and international, when an individual country decides on the environmental policies. Through the comparison among emission taxes, quotas, and standard in the perfectly competitive private economies, we find that the first two policies are equivalent but they are different in effects by virtue of what we may call the tax-exemption effect of emission standards. Such a difference in the policy effect further affects the other country's welfare through the global externalities, amplified through whether the government can precommit to either the emission tax or the emission standard. Received: January 16, 2001; revised version: April 16, 2002 RID="*" ID="*" The authors thank the valuable comments by an anonymous referee. Ministry of Education and Science for its financial support is also greatly acknowledged. Correspondence to:K. Kiyono     

税收政策与高科技企业研发融资效率的关系分析

本文以税收政策对高科技企业研发融资效率的研究为切入点,对广东省具有研发机构企业的现行税收政策对高科技企业研发融资效率的作用和影响进行了分析,在此基础上提出了适合高科技型企业R&D融资的税收政策的建议。     

Aggregation of Directional Distance Functions and Industrial Efficiency

Three main objectives are pursued in this paper. First, we intend to analyze the aggregation problem of directional distance functions from a constructive viewpoint. We provide necessary and sufficient conditions concerning the structural properties of the production technology and of the nature of groups of firms. Indeed, exact additive aggregation holds for a linear technology and for a direction solely defined in the output space. Second, since these conditions are somewhat restrictive, we are interested in providing a measure for the aggregation bias through the relationship between industrial and structural technical efficiency. Finally, we show that this aggregation bias is a lower bound for industrial allocative efficiency.     

试析流动儿童与城市社会的融合困境

目前学界多认为流动儿童融入城市社会存在重重困难,但这些研究多停留在事实层面。依据南京某民工子弟学校的调查资料,借鉴戈登的族群融合理论和布劳的社会整合理论,从身份认同融合和结构性融合两维度探讨了形成融合困境的原因。     

河南瑶沟金矿床形成机理

本文通过对瑶沟地区断裂构造的研究,定量地分析了成矿期构造应力场方向,结合区域上金矿床资料,确认该地区石英脉型金矿、破碎带蚀变岩型金矿以及萤石矿脉的形成及分布,是断裂构造多期活动的基础上,岩浆期后成矿热液分带性的结果。并建立了该地区金矿成矿模式。     

关于俄罗斯产出下降的一个解释

转轨经济中的结构调整既包括正常经济发展过程中的结构调整,又包括转轨本身所引致的结构调整。就转轨本身所引致的结构调整来说,又包含产业结构的调整和所有制结构的调整两重含义。就正常经济发展过程中的结构调整来说,俄罗斯面对的是成熟经济的结构调整的困难问题。就转轨本身所引致的结构调整来说,俄罗斯不具备增量调整的条件,无法克服转轨经济中的“两难困境”。俄罗斯经济绩效差具有事前决定的特点,是事前决定了的。     

个人所得税地区间汇算清缴方法研究

综合与分类相结合的个人所得税制改变了个人所得税按来源地缴纳和分享的模式。个人综合所得的所得税征收时实行预扣预缴和次年汇算清缴制度。当个人综合所得来源于多个地区时,需要在不同预扣预缴地区间进行汇算清缴。如何在不同收入来源地分配税收成为地区间汇算清缴制度设计的重要关键。本文首次从税收创造和税后收益分配角度,建立了两个税收分配的合作博弈模型。比较分析发现,使用解决"破产问题"的方法都是把地区的所得和总税收作为给定的参数,没有考虑地区所得和税收之间的生成关系和累进税率。我们的研究证明夏普利值作为合作博弈的解,具有公平性、效率性和单调性,是个人所得税地区间分配方式的合适选择。