后危机时代扩大居民消费的路径

后危机时代,中国扩大内需的重点在于增加消费,而增加消费的重点在于增加城乡中低收入群体的消费。为此,必须增加居民的收入尤其是城乡中低收入群体的收入,并优化其收入结构。     

企业应对劳动力成本增加的品牌战略研究

我国城乡居民人均收入将于2020年翻一番，由此引发的问题是劳动力成本的快速提高。文章在品牌经济学的框架下，分析指出通过品牌战略建设提高产品溢价能力，是企业应对劳动力成本上升的有效手段。通过构建引入选择成本的需求函数，证明了品牌溢价能力与其品牌信用度呈正比关系。在理论分析的基础上，文章提出了应对收入倍增的品牌战略路径，主要包括自主品牌-自主品牌、自主品牌-他人品牌、他人品牌-自主品牌、他人品牌-他人品牌等四种方式。企业可根据实际情况，选择合适路径实现从无品牌到弱势品牌，再到强势品牌的转变。     

Capital taxation, long-run growth, and bequests

It has been shown that higher capital taxes can have a growth-enhancing effect when combined with a revenue-compensating cut in wage taxes or with an expansion in productivity-increasing public services. The present paper demonstrates that these results critically hinge on the existence of a bequest motive. It is shown that a wage-tax cut is no longer growth-enhancing when bequests are operative. By way of contrast, increasing productive public services may well boost growth. The theoretical findings are illustrated by numerical simulations based on US data.     

2010-2011年西藏地区医院业务收入影响因素分析

目的:分析西藏地区医院业务收入的影响因素。方法:对2010-2011年西藏医院门诊、住院收入变动建立因素指数体系,应用多因素分析法分析医院业务收入。结果:2011年较2010年西藏地区医院业务收入增加,以住院日均费用、门诊人次增加为主,住院日均费用中药费涨幅不大。结论:西藏医疗水平在不断进步,服务质量在不断提高,综合经济管理能力在不断提升。     

从公平原则审视我国的个人所得税

税收是国家财政收入的重要来源,个人所得税又是税收中重要的税种。国家可以也应该通过个人所得税调节国民收入,缩小国民贫富差距,这就需要一个公平的且能起调节作用的个人所得税税制。     

我国城乡收入差距的地区类型分析

改革开放以来,我国各地区的城乡收入差距均表现为扩大趋势,但由于各地区城乡发展条件的差异,各地区的城乡收入差距及其变化也表现为不同的类型。本文通过将反映各地区收入水平、工业化和城市化水平的变量进行聚类分析,将我国各地区的城乡收入差距划分为城乡高度协调型、城乡中度协调型、城乡低度协调型、城乡低度扭曲型、城乡中度扭曲型和城乡高度扭曲型共六种类型。各地区在1985-2006年期间,城乡收入差距的类型也并不是全部保持不变的,表现为有的地区城乡扭曲程度加剧,有的地区缓解,有的地区时而扭曲加剧、时而扭曲缓解,从而衍生为十种变化类型。这为我国中央和地方政府不是采取＂一刀切＂的政策措施,而是依据不同的城乡收入差距地区类型,有所侧重的治理城乡收入差距提供了参考依据。     

发达国家中小企业税收政策对我国的启示

发达国家非常重视中小企业,采取种种税收鼓励措施扶持其发展。我国没有建立起规范的中小企业税收制度,政策优惠力度不足,增值税制不完善,需要进一步建立与完善有利于中小企业发展的税收政策体系,提高税法级次,调整现行政策,加大对中小企业的税收支持力度,促进中小企业的快速发展。     

The trend of the Gini coefficient of China (1978–2010)

ABSTRACT

This study proposes a new approach to analyse the effects of an overlap term on the calculation of the overall Gini coefficient and estimates China’s Gini ratios since the adoption of the economic reform and open-door policies. A decomposition of the Chinese Gini coefficient for 1978–2010 reveals that the key factor contributing to income inequalities is the income disparity between rural and urban inhabitants. We further investigate the features of this income inequality between rural and urban areas and employ statistical approaches to evaluate the effects of urbanisation and rural-to-urban average income on nationwide income inequality. The results show that accelerating the pace of urbanisation is mainly responsible for decreasing China’s income disparity. Drawing on these results, we conclude with suggestions for related policies.     

供需结构优化、分配结构演化与2035年共同富裕目标展望

共同富裕是社会主义的本质要求,中国推动经济社会发展,归根结底是要实现全体人民共同富裕。新发展阶段下中国既要优化供需结构以加快构建新发展格局,又要改善分配结构以全面贯彻新发展理念,而供需结构优化与分配结构演化又是紧密关联的。本文建立了一个包含供给结构、需求结构和分配结构的多部门动态一般均衡模型,将分配结构演化分解到供给结构与需求结构转型上,提出了需求结构通过影响供给结构进而影响分配结构的理论机制。本文对近三十年全球四十余个经济体劳动收入份额和技能溢价的演化进行了发展核算,展示了中国分配结构演化的特征事实、供需动因与国际比较。研究发现,中国分配结构演化道路具有一定的特殊性:一方面,劳动收入份额转为上升,供给侧(需求侧)最主要的推动力是持续提高的劳动密集型产业(消费品)的劳动密集程度;另一方面,技能溢价不断扩大,供给侧(需求侧)最主要的推动力是持续提高的产业内部(消费品)的技能密集程度;供需结构转型在其中也发挥了重要作用。本文还基于历史趋势定量预测了未来中国分配结构的演化趋势,为实现2035年共同富裕目标提供了现实依据与政策参考。     

An evaluation of SFAS No. 130 comprehensive income disclosures

In this study, we provide evidence on the pricing of other comprehensive income (OCI) that differs from most evidence in prior research. Prior archival research has largely concluded that OCI is not priced by investors. In contrast, we provide evidence in the post-SFAS 130 period that OCI is priced on a dollar-for-dollar basis as is predicted by economic theory for transitory income items. We attribute this finding to our use of post-SFAS 130 as-reported measures of OCI rather than pre-SFAS 130 as-if estimates of OCI measures. Furthermore, we document that two components of OCI, foreign currency translation adjustment and unrealized gains/losses on available-for-sale securities, are priced by investors. In the post-SFAS 130 period, we also find that the type of financial statement in which firms report OCI and its components affects pricing, consistent with the conclusions of prior experimental research. However, our evidence suggests that investors pay greater attention to OCI information reported in the statement of changes in equity, rather than in a statement of financial performance. This could be attributed to investors becoming more familiar in the post-SFAS 130 period with the predominant reporting of OCI and its components in the statement of changes in equity. These findings may be relevant to both the Financial Accounting Standards Board and the International Accounting Standards Board, which jointly are undertaking a new project that, in part, is addressing financial statement presentation of OCI items.