发达国家政府间转移支付制度的经验借鉴及启示

自上世纪90年代我国建立了以一般性转移支付和专项转移支付为主体的转移支付体系之后,政府间转移支付规模呈现爆炸式增长特征,通过转移支付有力地缩小了区域经济发展差距,促进了城乡一体化均衡发展,但是与发达国家相比,我国的转移支付制度还存在着较大差距。本文拟在总结发达国家转移支付制度经验基础上,分析我国转移支付制度存在的问题,并提出相关建议。     

几种大学内部管理体制构架的动力特性比较分析

大学内部管理体制是以决策权力横向制衡为梁、以治理权力层级分配为柱而构建的运行构架,它是大学生存与发展的基础。文章将实体结构的"动力特性"概念加以抽象化和延伸,对几种大学内部管理体制构架的发展促动性和发展稳定性等进行了比较分析。     

Relations of the regional Brazilian cane agro-industry with the national economy: analysis applied to the Centre-South and North-Northeast

Cane, sugar and ethanol production in Brazil has been divided between two major production regions, the Centre-South (CS) and the North-Northeast (NNE), which present very different productivity, and henceforth production costs. The CS average productivity is more than 72 tonnes of cane per hectare, while average productivity in the NNE is 49 tonnes per hectare. The objective of the study was to establish interrelations between the cane agro-industry and other regional sectors and with the overall Brazilian economy. This framework was used to compare a demand impact upon regional cane production upon the regional and the overall Brazilian economy. An interregional input–output matrix was used to characterize how regional demand impacts on both regional and overall Brazilian economies. Rasmussen–Hirschman indexes, together with a pure linkage index were used for the analysis. In addition, production multipliers, with and without considering endogenous family consumption were estimated. The results showed that a positive demand impact upon the cane agro-industry produces a greater impact upon the NNE compared to the CS, considering income effects, indicating that cane production is more important for the NNE than for the CS. These results can be useful to establish priorities for development policies for the country.     

晋升激励、土地财政与经济增长的区域差异——基于面板数据联立方程的估计

在中国改革和发展过程中,政治晋升激励和土地资源扮演了举足轻重的角色,为社会经济发展做出了重要贡献。本文在对现有文献进行系统梳理的基础上,利用中国1999—2010年31个省市区的面板数据,构建面板联立方程模型检验了晋升激励和土地财政对经济增长的影响效应,研究结果表明:(1)晋升激励与土地财政存在显著的正向互动关系,而且晋升激励对土地财政的作用程度大于土地财政对晋升激励的作用;(2)晋升激励和土地财政对经济增长的影响显著为正,地方政府的晋升激励和土地财政是中国经济长期保持较快增速的重要原因;(3)晋升激励和土地财政对经济增长的影响呈现出一定的区域差异,对东部地区经济增长的影响小于中西部地区。     

'Accounting talk' in a caring setting

An action research study, designed to investigate the effects on cost control of individually designed cost reports, uncovered indications that the use of financial information may be socially, rather than cognitively, determined. For financial information to be used sensibly it has to be given meaning in context, i.e., in the professional discourse. The financial language, related to a different conceptual framework, and dealing with secondary effects of professional activities, was assumed to be blocked from entering into the learning processes of professionals. Therefore, a 'modest' intervention was designed. It was oriented towards conceptual training and design, and redesign, of reports. The effects of the intervention would be monitored in regular interviews about the problem solving process in professional groups. As the study proceeded over a 1 year period it gradually became evident that the interviews, or 'talks' as we prefer to call them, played a more important role than the individually adapted financial reporting.     

The Natural Economic Advantage of Dictatorship over Democracy: A “Gresham's Law” of Governance

We show that when democratic and autocratic governments peacefully compete for governance over the same jurisdiction the autocratic has a natural advantage. The autocratic government, which unambiguously reduces welfare for everyone except the autocrat, will drive the competing democratic government to voluntarily shut down in the interests of its own electorate. For instance, if an autocratic government allows the creation of democratic local governments, with the authority to tax and spend at will, these democratic local governments will remain inert and ineffective: A Gresham's Law of Political Economy.     

The revolutions in China’s inter-governmental fiscal system

There were three periods in the development of China’s inter-governmental fiscal system. In the first period (1950s to 1979), local governments collected tax revenues and remitted upward to the central government. Reforms during the next two periods made revolutionary changes to the system. The tax-sharing system (established in 1994) provides for revenue centralization, spending decentralization, and large central transfers to local governments. This system remains largely in force.     

最优财政分权度与我国经济增长的关系研究

过度集权或者过度分权都不利于经济增长,因此理论上可能存在一个最优财政分权度,并与最优经济增长水平相适应.本文对我国1985年至2000年财政分权对经济增长的影响进行了非线性关系检验,结果表明我国的最优财政分权度为66.67%.同时指出,我国的财政分权并不是面临一个是否应进一步分权或集权的问题,而是应该朝着制度完备的分权方向发展,使得财政分权通过制度的规范化、科学化、透明化、公正化而发挥其积极作用.