发展我国养老保险的思考

本文分析了现阶段养老保险中人口老龄化的压力日益加剧，覆盖范围明显过窄，已入保群体“空账运行”，养老待遇过低等问题，提出了提高退休年龄、降低缴费比率、将社会统筹基金与个人账户基金实行分账管理、让基金保值增值加快社会保障制度立法等若干相关政策建议。     

“万村千乡”推广悖论及其解决方案

在农村消费市场存在差异的条件下，全国范围的以行政补贴和市场推广相结合的“万村千乡”推广方式将面临“推广悖论”，即工程的普遍服务职能与企业追求利润的目标之间的冲突，进而可能会造成财政补贴资金的浪费。应在不同区域采用不同的推广策略：发达地区农村，应以企业自主经营为主；具有一定消费市场潜力但企业开拓成本还比较高的地区，应行政补贴和市场推广相结合；尚不具备经营条件的农村地区，应加强基础设施建设，并提高农民收入水平，待时机成熟后再逐步推进。     

Towards a complete real-time electricity market design

The general design for the real-time electricity market presented in this paper optimizes and prices both real and reactive power simultaneously in an AC setting, where all assets—generation, load and transmission—are allowed to bid and are financially settled at the locational price times energy consumed or produced. The result is that transmission lines are compensated for both capacity and admittance, providing incentives for efficient operation of transmission-related assets such as FACTS devices, if price-taking behavior is assumed. Losses are incorporated into the design and become an operating cost for transmission. The market design is shown to be revenue neutral and, under some assumptions, nonconfiscatory.      

A Cross‐national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints*

We provide evidence on the impact of tax incentives and financial constraints on corporate R&D expenditure decisions. We contribute to extant research by comparing R&D expenditures in the United States and Canada, thereby exploiting the differences in the two countries' R&D tax credit mechanisms and generally accepted accounting principles. The two tax incentive mechanism designs are consistent with differing views of the degree of financial constraints faced by firms in these economies. Our sample also allows us to explore the effects of capitalizing R&D on Canadian firms. Employing a matched design, we document relations between tax credit incentives and R&D spending consistent with both Canadian and U.S. public companies responding as though they are not financially constrained. We estimate that the Canadian credit system induces, on average, $1.30 of additional R&D spending per dollar of taxes forgone while the U.S. system induces, on average, $2.96 of additional spending. We also find that firms that capitalize R&D costs in Canada spend, on average, 18 percent more on R&D. Collectively, this evidence is important to the ongoing debates in both countries concerning the appropriate design of incentives for R&D and is consistent with the assumptions found in the U.S. tax credit system, but not those found in the Canadian system.     

Experience and enlightenment of recycling system of packaging waste in Europe

As economy explodes and packaging industry flourishes, it is a critical issue that international community encounters the waste of resources and environmental pollution caused by packaging waste. As far as the Packaging Waste Management is concerned, European countries are abundant in worthwhile experiences, which could be used for reference to China＇s Construction of Packaging Waste Recycling System. Based on the analysis of industrial chain of European Packaging Waste Recycling System, this paper illuminates the corresponding policies, managements and role of distinguished interest-individual in different stages, which administers suggestions on how to put forward policies and implementing ordinance to China＇s Packaging Waste Management.     

人口老龄化背景下农村养老的困境及其路径选择——基于安徽省砀山县的实证分析

在中国农村人口老龄化程度快速发展背景下，中国农村养老面临的形势不容乐观。文章基于对安徽省砀山县农村养老状况的调查，在论述当前农村养老的基本现状以及存在的主要问题的基础上，提出了农村养老保障体系建设应遵循既要使农村社会的养老资源得到充分整合又要体现社会主义新农村建设的要求的基本思路。同时，积极推进农村养老保险制度创新、尽快编织农村最低生活保障“安全网”以及不断完善新型农村合作医疗制度是当前农村养老保障工作的重心。     

基于AHP＋熵组合的相对发达地区新乡镇建设评价——以苏南三镇为例

面对新农村建设活跃和城市化进程加速，新乡镇建设也初见端倪，选取苏南三镇作为实证地点，构建相对发达地区新乡镇建设评价体系，利用主观赋权的层次分析法（AHP）和客观赋权的熵权法进行组合评价。     

金融信用之法律制度支撑——一个法经济学视角的解读

金融活动的存在与正常运转有赖于良好的信用制度与法治环境,金融信用是金融业赖以生存的基础。良好的金融信用依靠多种因素的支持,法律制度的健全是关键。本文主要从法经济学的视角提出构建完善的金融信用法律制度体系,以此防范金融信用风险,保障国民经济的增长与发展,进而促进社会的安全与稳定。     

提高我国自主创新能力的思考

本文依据当代经济发达国家经济社会发展经验的总结,并从我国当前全面建设小康社会的客观需要出发,分析了提高自主创新能力在国家经济社会发展战略中的核心地位,提出构建体制基础和科技基础以及营造生态环境,是推行自主创新战略的基本措施。     

国库集中支付操作风险产生机理的博弈分析

国库集中支付操作风险是指国库资金支付过程中出现违规操作行为的可能性。国库集中支付制度框架下财政资金支付活动是财政部门、预算单位、代理银行和人民银行共同参与的博弈过程。本文运用博弈理论首先分析国库集中支付操作风险产生的内在机理，然后剖析国库集中支付操作风险产生的外在博弈条件，最后从优化博弈条件出发，提出建立健全监督激励机制以防范国库集中支付操作风险的建议。