对当前加强财政监督职能的思考

随着社会主义市场经济的不断发展和完善，对政府部门依法行政的呼声越来越高，财政部门作为国家重要的经济管理部门，其运作的成功与否，关系到国发展和改革的成败，财政监督检查作为国家经济监督体系和国家宏观调控机制的有机组成部分，必须随着经济体制改革的深入和社会主义市场经济的发展而逐步完善并发挥重要作用，本就是在这一思想指导下，对当前如何加强财政监督职能作了一些思考。     

论我国地方财政风险的个性特征

我国地方财政风险，不同于一般的财政风险。从整体考察，它具有分散性、非均衡性和传导性；从结构考察，具有隐蔽性、发展性和内生性，同时它又受外部因素的影响很大。     

美国财政创新与重建对我国财政政策选择的启示

本分析了克林顿政府的财政创新与重建路径和实践结果，从中得出对我国财政政策选择的启示。     

论我国地方财政运行中的道德风险问题

在我国财政分权改革中,地方政府逐渐成为相对独立的公共实体。由于我国现行体制下,上级政府对下级政府、中央政府对地方政府的隐性财政担保关系缺乏有效的风险约束机制,引致了地方财政运行中道德风险蔓延,提高了我国的财政风险。防范地方政府道德风险需构建风险约束机制,并在改革进程中进一步完善财政管理体制。     

Fiscal policy and fiscal reconstruction in Japan

This paper investigates the macroeconomic effect of fiscal policy and the fiscal reconstruction movement in Japan. I first summarize Japanese fiscal policy in the recent years and discuss sustainability of government deficits. Then, I investigate the macroeconomic effect of Japanese fiscal policy and evaluate the plausibility of the Keynesian and non-Keynesian effects. I also analyze political constraints in the fiscal reconstruction attempts and the possibility of crowding-in effect of fiscal reform. Finally, I discuss some measures for the successful fiscal reconstruction reform in the near future. JEL Code H30 · H60     

财政国库管理制度改革对政府财务行政改革的推动作用

当前我国行政管理体制改革和财政国库管理制度改革正在稳步地推进,按照十六届三中全会的精神,我国的改革已到了整体协调推进的新时期.而财政国库管理制度改革是为政府行政提供资金的一项制度保证,其本身就是政府的一项财务行政活动,因此,财政国库管理制度改革作为我国财政领域的一项重要的制度创新,必将对我国的政府财务行政改革产生深远的影响.     

"三农"问题的财政对策思考--治标更要治本

"三农"问题是我国转型时期社会、经济、人口、资源、环境等诸多问题的汇聚点,是关系我国改革、发展和稳定大局的重大问题.解决"三农"问题不能满足于一时的效果,而是要考察其更深层次的原因,达到治标与治本相结合.为此,本文提出发展城市经济以吸纳农村劳动力;加大农村教育投入,进行农村人力资源开发;以及进行农村制度创新,彻底改善农业和农村发展的外部条件等财政经济对策以求得"三农"问题的最彻底解决.     

Analysing job creation effects of scaling up infrastructure spending in South Africa

In a first for South Africa, this article draws on literature on infrastructure productivity to model dynamic economy-wide employment impacts of infrastructure investment funded with different fiscal tools. Using a dynamic computable general equilibrium model, the South African investment plan is modelled, given the infrastructure externality. Alternative fiscal scenarios to finance the policy are modelled in the article. In the long run, unemployment decreases for all types of workers under one of the scenarios. In the short run, only elementary occupation workers benefit from a decrease in unemployment; for the rest, unemployment rises.     

Barriers to the “key supplierization” of the firm

The phenomenon of key supply management (KSM) in business companies is far less investigated than the phenomenon of key account management (KAM) which beneficiates, both in practice and in an academic context, from a growing interest. This article is based on the empirical analysis of a sample of 10 international companies which have recently launched KSM programmes or are currently working on launching such programs. It examines the difficulties these companies come up against when implementing such programmes and proposes to organize these difficulties around three dimensions: 1) the difficulties in implementing real supplier portfolio approaches; 2) the narrow view of value co-creation with suppliers, and 3) the persistent lack of integration of the purchasing function with other internal functions within the company. The conclusion of the article is that KSM is far from being a mere symmetric phenomenon of KAM. Several implications are then discussed in relation to the implementation of KSM programmes within companies.