China's regional income disparityAn alternative way to think of the sources and causes1

Using data on China's provincial economies for the period 1978–2005, we decomposed the causes and factors that have contributed to inter‐regional per capita income disparity. Variance in capital per employee and variance in capital elasticity are found to be the two main sources of income disparity while the employment–labour force ratio is shown to be an important factor in containing the rise of income disparity. An analysis on inter‐regional factor reallocation effects reveals their relatively small and insignificant contributions to overall growth performance. It is also discovered that capital has in most years flowed in the right direction to pursue higher marginal productivity across provincial economies. Inter‐provincial labour movement, on the other hand, had not displayed significant equilibrating effects until institutional reforms started to allow freer inter‐regional labour mobility in later years. Generally, we conclude that market‐oriented factor mobility has played a crucial role in equalizing factor returns as well as enhancing growth efficiency across regions.     

论公正及其与自由、平等的关系

尽管学术界对自由、平等和公正问题有许多研究和阐释,但较少将自由、平等与公正问题联系起来从总体上进行考察和研究,以致关于自由、平等和公正及其关系问题成了人们最说不清、道不明的问题。本文试图立足于当代人类社会现实及其走向,着重从与自由、平等相互关联的视角研究公正问题,力求纲要性地对公正及其与自由、平等之间的关系提供一些阐释和见解,最终论证这样一种基本观点:现代公正是一种综合性的价值要求,它要求社会自由和平等,也要求对自由和平等可能导致的社会问题给予适当解决。     

关于增加湖北省中等收入者比重的调查与分析(下)

我国中等收入阶层的形成和壮大，是同无数中等收入的形成和壮大联系在一起的，也与我国经济社会体制的不断跃迁、不断完善密切相关，特别是中等收入的特质及其影响力，是与我国经济社会体制改革的效率和整个社会的福利水平呈现一种正相关关系的。扩大中等收入比重，提高低收入收入水平，这是在新的历史条件下对我国传统收入分配制度的一个新的注解。     

Orange County Bankruptcy: Financial Contagion in the Municipal Bond and Bank Equity Markets

We examine the spillover wealth effects of the Orange County, California bankruptcy announcement in December 1994 on municipal bonds, municipal bond funds, and bank stocks. This bankruptcy is prominent because of unprecedented losses and because it was caused by a highly leveraged derivatives strategy rather than a shortage of tax revenues and excess spending. We find contagion in the bond market with significantly negative abnormal returns for municipal bond funds without direct exposure to Orange County and for non‐Orange County municipal bonds. In addition, our findings suggest the contagion spills over to the common stocks of investment and commercial banks that deal in or use derivatives; however, the equities of banks unexposed to derivatives are not affected.     

关于我国个人所得税征管信息化建设的对策建议

实现个人所得税的征管信息化 ,不但是国际潮流的大势所趋 ,也是摆在我国税务部门面前的当务之急。本文对我国税收信息化建设的现状、不足作了分析 ,并结合国外税收信息化建设的成功经验 ,对我国的个人所得税征管信息化建设提出了对策建议。     

城镇化水平与农民收入的相关性研究

城镇化水平与农民人均收入存在着密切关系，即城镇化水平越高，农民人均收入越高；城镇化水平越低，农民人均收入越低。因此，要增加农民人均收入，就必须提高城镇化水平，特别是提高中西部省份的城镇化水平。文章主要运用统计学中的回归分析方法来阐述这一观点。     

关于收益法的经济价值论及其基础之研究

收益法是资产评估中最基本的一种方法,本文对资本价值理论及其价值论基础--效用论、边际效用论以及理论应 用(收益法)进行全面系统的研究。     

中美证券公司资本配置差异分析

中国证券行业发展速度很快,但是效益普遍不好,亏损面很大,除外部环境制约外,内部资本运营水平不高仍是关键因素.本文选择有代表性的美国若干证券公司,解析其资产负债结构、收入结构等资本配置和运营形式,从而为我国证券公司找到差距和提供可借鉴之处,以改善中国证券行业经营状况,增强其抵抗与日俱增的各种风险之能力.     

基于税基差异分析的企业所得税与会计制度协调与对策

所得税法与会计制度的差异是由税法目标与会计目标的分离所决定的,比较、分析、研究二者间的差异亦具有十分重要的意义。本文从理论上归纳出会计制度与企业所得税法间的差异,探讨了企业所得税及其与会计制度差异存在的问题,并对所得税改革与会计制度协调提出政策性建议。     

"按劳分配"在理论与实践中遇到的困难及其对策

文章在阐述我国个人收入分配制度确立的理论和实践依据的基础上，分析了“按劳分配”在理论与实践中遇到的难题，即“各尽所能”遇到的困难；劳动力成为商品与按劳分配的冲突；“劳”的理解问题；不同所有制、不同行业、不同职业、不同地区、城乡居民、高低收入群体收入差距不断拉大对按劳分配提出的挑战等，进而提出解决这些困难的主要对策。