深圳社会组织管理体制改革的经验和借鉴

我国社会组织实行的双重管理体制,限制了社会组织的发展。深圳于2004年开始改革社会登记管理制度。2006年底实现了行业协会直接登记,2008年开始对工商经济类、社会福利类、公益慈善类社会组织实行直接登记。深圳的实践表明了政府对社会组织监管方式的理性回归,也为我国社会组织管理体制改革提供了经验。     

以改革考试评价模式为突破口,推进高校思政课教学

近年来为提高高校思政课教学的实效性进行了许多教改的尝试,包括教学方法、手段、内容和体系等,改革大学生思政课考试评价模式也是一个重要方面.     

Notes on contributors

This article establishes a basic framework for a comparative analysis of public management reform around the world in recent times. It focuses on politicians and administrators as ‘drivers’ and/or ‘supporters’ of reform, as influenced by their policy roles and contributions, along with electoral politics and government-legislature alignments. Three models are outlined on the basis of the reform experience of selected countries. The models are then related to various reform initiatives by way of eight propositions. The underlying aim is to provide some guidance for research and understanding of reform in different contexts.     

外资企业税收负担与FDI规模——基于省级面板数据的分析

本文将外资企业的增值税和企业所得税税负作为主要的解释变量，利用省级面板数据来实证检验其对地区FDI规模的影响，并通过测算相关系数来分析FDI对增值税和企业所得税税负的敏感程度，分析表明：不论是增值税税负还是企业所得税税负，都对地区的FDI规模有较强的负面影响，相比于增值税税负，FDI对企业所得税税负的敏感程度更高。     

The Political Economy of Argentina's Debacle

In this paper I argue that political economy considerations and, in particular, the identity of the reformers, are central to understanding the Argentine crisis that culminated in sovereign default in January 2002. During the 1990s, the main political parties remained attached to populism, and no strong party emerged at the center of the political spectrum. This had two effects in the reform process. First, it severely deteriorated it (efficiency, corruption), reducing the support of the population. Second, when a series of shocks hit the economy the anti‐reform camp tried to undo most reforms, and thus convey a message to the population about the “right” model of the world.     

美国“工业革命”与“改革时代”研究

南北战争后的60多年时间里,美国通过＂土地改革＂引导＂农业革命＂,科技创新开启＂工业革命＂,＂草根民主＂与劳工运动构建良好社会关系,民主政治扼制社会腐败、培育责任政府,＂揭露黑幕运动＂实现政治改革、建设和谐社会,完成了工业化、城市化和现代化的发展历程。了解这一过程,对我们是有启发作用的。     

Agricultural extension system reform and agent time allocation in China

We conducted a nationally representative survey to measure the impact of China's institutional reforms in public agricultural extension on the time allocation of its one million agricultural extension agents. We found that Chinese agents spent much less time than their titles would suggest on providing agricultural extension services, and that agents whose base salaries were funded fully or partially by commercial activities spent substantially less time serving farmers. The institutional incentives associated with the source of funding have a much larger effect on agent time allocation than do the levels of funding. We conclude that the recent government policy to separate commercial activities from extension services is a step in the right direction and should be expanded. The results also suggest that, at least for agricultural extension, the goal of many national governments and international donors to develop locally financing institutions to sustain development projects may be misguided.     

L服装企业增值税的纳税筹划

在市场竞争激烈的情况下,纳税筹划的重要性越来越显著。减少增值税税额的支出对企业来说很重要。文章介绍的是L服装企业如何进行增值税的纳税筹划,来减轻企业税收负担的。     

清末教育改革中督抚角色特征及对现代教育发展的启示

二十世纪初督抚以晚清地方权力膨胀为契机,在教育改革中充当了重要角色,深刻影响了中国教育近代化的行程。时过百年,中国的教育今非昔比,然而从权力角度而言,地方行政官员对教育发展的影响依然巨大。本文剖析了督抚在清末教育改革中的角色特征,以期对当前教育的发展有所启示。     

The Management of Market-Oriented Economies: A Comparative Perspective

The 1981 reform of the Chilean pension system was revolutionary at its time. It was the first instance of a mature public Pay-As-You-Go social security system being converted into a mandatory defined contribution system managed by the private sector. This paper contends that a unique confluence of events were responsible for this change. The rise of a dictatorship in Chile, a struggling public retirement system, and a cadre of Chicago oriented economists determined to make Chile a model free market neoliberal economy. This was later followed by the Washington Consensus and the promotion of Chilean reform by the World Bank. This paper analyzes the Chilean reform and its subsequent development; evaluating it on both efficiency and equity grounds. While the evidence for efficiency gains is mixed there is little doubt that equity has suffered under the new system. Nevertheless, it continues to evolve and equity concerns are increasingly being addressed.