生态税与低碳经济发展

低碳经济是生态文明建设的客观要求,也是实现人与自然和谐的必然选择。文章从当前生态环境面临市场和政府干预失灵难题的基础上,分析了发展生态税对发展低碳经济的意义,进而提出建立和完善生态税促进低碳经济发展的政策建议。     

我国独立审计收费现状的博弈思考

审计收费在独立审计中占有重要地位,它是联系审计服务供求双方的桥梁。首先全面介绍了我国独立审计收费普遍较低的现状;然后深入分析了会计师事务所之间、事务所与被审计单位之间在审计收费方面的博弈行为;并在此基础上提出了相应的解决办法,以期规范我国的独立审计收费,促进注册会计师行业的健康快速发展。     

创新与完善公司财务治理结构的对策

有效的公司财务治理结构是提高公司财务决策效率、完善公司治理结构的重要保证。本文从财务目标选择、资本结构理论、财权决策机制和激励约束机制四方面提出了创新和完善公司财务治理结构的对策。     

The Unintended Consequences of the Frequency of PCAOB Inspection

After more than 50 years of self‐regulation of the US auditing profession, the Sarbanes‐Oxley Act of 2002 (SOX) created the Public Company Accounting Oversight Board (PCAOB) as a quasi‐governmental entity with statutory authority to inspect accounting firms that audit public clients. The frequency of this inspection is annual or triennial, based upon the number of public clients the firm audits. We examine the effects of these two levels of inspection frequency on financial reporting quality and audit fees for clients of small and midsize public accounting firms. Our findings provide evidence of significantly higher audit quality and audit fees for clients of annually inspected firms relative to clients of triennially inspected firms. These findings are robust to auditor‐client alignment analyses, propensity score matching, time‐series analyses, examination of firms that have changed from triennial to annual inspection, and particular examination of firms with inspection deficiencies. Overall, our study suggests that the two‐tier frequency system of PCAOB inspection may have also resulted in two‐tier audit quality and audit fee systems for small and midsize public accounting firms, with more frequent inspection leading to more rigorous and informed auditor decisions. We discuss the implications of our results for the Board and the profession at large.     

理性与良知：“大跃进”时期的县级官员

“大跃进”时期的县级官员在整个国家的行政结构中处于一个夹层位置，一方面其命运取决于上级的好恶，另一方面对下级和民众的权力基本不受到制约，因此他们从理性的角度发出，只能对上惟命是从，但是他们中的一些人，对民众所遭到的痛苦，表现出良知的一面。有一部分县级官员为上级的错误和自己的过失承受了惩处，不过最根本的原因是行政体制所造成的，在一定程度上说，县级官员也是行政体制问题的牺牲品。     

An alternative interpretation of the discontinuity in earnings distributions

We show that the asymmetric effects of income taxes and special items for profit and loss firms contribute to a discontinuity at zero in the distribution of earnings. Income taxes draw profit observations towards zero while negative special items pull loss observations away from zero. These earnings components are thus expected to contribute to a discontinuity even in the absence of discretion. We show our results are not an artifact of deflation and that other common components of earnings do not have similar effects on the earnings distribution around zero.

Foreign Direct Investment in the Enlarged EU: Do Taxes Matter and to What Extent?

Foreign direct investment is of increasing importance in the European Union. This paper estimates the effect of taxes on foreign direct investment (FDI) flows and on three sub-components of these flows for the countries of the enlarged European Union. The model in the spirit of gravity equations robustly explains FDI flows between the 25 member states. Sample selection needs to be addressed in the estimation. We show that the different subcomponents of FDI should and indeed do react differently to taxes. After controlling for unobserved country characteristics and common time effects, the top statutory corporate tax rate of both, source and host country, turn insignificant for total FDI and investment into equity. However, high source country taxes clearly increase the probability of firms to re-invest profits abroad and lower the percentage of debt financed FDI. This might reflect profit re-allocation to avoid taxes. Market size factors have the expected signs.

行政复议前置、税法确定性与税收治理现代化

行政复议前置的制度功能之一是保障税法确定性,这是税收治理现代化的内在要求。在税务法院全面设立以前,在专业机构完成税收争议的初次处理能够保障税法的统一解释与适用,提升税法的确定性。行政复议前置不仅可以将事实认定功能留给行政机关,让法院(无论是否设立税务法庭)能专事法律问题,而且在税制改革的背景下,能发挥过滤争议数量和争议焦点的作用,提高税收救济制度的效率。这种立场,并不损害纳税人的权利,相反保护了抽象和整体意义上的纳税人权利。     

关于江苏南北共建开发区体制机制创新的调查与思考

江苏根据地域特点和南北经济发展梯级差异明显的省情,新世纪之初就提出了＂苏南提升、苏中崛起、苏北振兴＂的区域协调发展战略,2006年又依据这一战略做出了支持南北挂钩共建苏北开发区的重大决策,开始了南北共建开发区的创新实践。南北共建开发区成为拉动苏北发展的强大引擎,实现了苏北发展与苏南转型的＂双赢＂。园区共建的＂江苏经验＂在全国引起广泛关注。南北共建开发区在取得阶段性成效的同时,也还存在着一定的问题。在对策选择上,应进一步完善南北共建模式;进一步拓展共建园区的空间;进一步完善制度设计;大胆推行＂行政托管＂等创新性的行政资源要素重组模式,实现行政区划的＂体制内＂变革,让行政区划为经济让路,深化南北共建园区的内涵,推动南北共建园区的可持续发展。     

程序正义视阈中中国行政决策听证制度建设

行政决策听证作为一种法律程序,应当符合程序正义的基本要求。中国现阶段行政决策听证制度缺乏统一的听证规则;听证参与人缺少应有的法理属性;听证的抗辩性不强;缺乏对听证代表意见的回应和救济机制等。完善中国行政决策听证制度,应当强化程序观念,提高全体公民的听证权意识;制定统一的听证规则;完善听证主持人制度和代表遴选制度;建立对听证意见的回应与救济机制。