我国工业企业社会保险负担的区域差异分析——基于超越对数生产函数的实证研究

本文设计了企业社会保险负担率的指标,并根据超越对数生产函数构建了社会保险负担率的测算模型,分析了各地区工业企业的社会保险负担差异。结果表明：第一,我国工业企业社会保险负担从大到小依次是：中部、西部、东部、东北。与当前社会保险＂主要向西部地区和东北地区倾斜＂倾斜的政策取向存在一定差异。第二,各地区的企业社会保险负担位次,与企业利润水平位次负相关。因此确定企业社会保险缴费基数,应当综合考虑企业劳动报酬和利润水平因素。第三,企业社会保险负担位次与资本投入水平的位次负相关,企业社会保险负担增加将导致资本对劳动的替代,对就业问题产生一定影响。     

国有企业员工参与公司治理问题研究

本文分析了国有企业员工参与公司治理的理论依据,比较评价了世界各国员工参与公司治理的方式和途径,在此基础上,构建了我国国有企业员工参与公司治理的模式,即职工持股下的员工共决制。     

REDISTRIBUTIVE POLITICS AND GOVERNMENT DEBT IN A BORROWING‐CONSTRAINED ECONOMY

We develop a two‐period, three‐class of income model where low‐income agents are borrowing constrained because of capital market imperfections, and where redistributive expenditure is financed by tax and government debt. When the degree of capital market imperfection is high, there is an ends‐against‐the‐middle equilibrium where the constrained low‐income and the unconstrained high‐income agents favour low levels of government debt and redistributive expenditure; these agents form a coalition against the middle. In this equilibrium, the levels of government debt and expenditure might be below the efficient levels, and the spread of income distribution results in a lower debt‐to‐GDP ratio.     

The Uncertainty of Academic Rent and Income Inequality: The OECD Panel Evidence

The article presents an alternative view on the education—income inequality relationship, which calls into question the neoclassical claim that education increases labor productivity and hence contributes to a higher output, wage and consequently more even income distribution. In the context of public policies, education needs to be seen not only as a factor of income mobility, but also as a “positional good,” which benefits graduates at the expense of non-graduates. Education generates “academic rent,” by which we mean uneven remuneration of workers based on academic signs of distinctions that do not necessarily reflect differences in productivity. Using the robust panel model on a sample of OECD (Organization of Economic Co-operation and Development) countries from 1980 to 2015, we show that investments in human capital lead to lower inequality, but overinvestments tends to increase income inequality, which may be related to academic rent. In discussing this result, we consider that uncertainty of academic rent under the condition of a rapid transformation of the workplace caused by the fourth industrial revolution.     

试论新公司法与公司的社会责任

公司必须承担社会责任是我国新公司法的要求,在实践中如何理解这一责任,甚为重要,直接关系到公司的发展和新公司法的实施.立足于现阶段的社会实践,公司社会责任的基本内涵是要求公司在其经营活动中不得有损于社会和谐及社会发展并因此而承担相应的社会义务,这一义务以保障劳工权益、保护环境、珍惜资源为核心.这种对公司社会责任的理解极具现实意义.同时,探讨如何将新公司法这一倡导性规范的要求合理地付诸实践也是我们不可回避的问题.     

The end of the flat tax experiment in Slovakia: An evaluation using behavioural microsimulation in a dynamic macroeconomic framework

The paper introduces a new way of linking microsimulation models with dynamic general equilibrium frameworks to obtain an evaluation of the impact of detailed tax and benefit measures on the aggregate economy. In the approach presented in this paper, income heterogeneity interacts with the macro-economy via aggregated individual labour supply decisions which influence, and are influenced by, the dynamic evolution of the real wage rate. The method involves a reduced-form representation of the information flow between the macroeconomic and microeconomic blocks. The practical usefulness of the approach is demonstrated by evaluating actual and hypothetical tax reforms that involve abandoning the flat tax system in Slovakia. A hypothetical move to a highly progressive tax structure is shown to generate some employment gains but is associated with a drop in aggregate income and tax revenue.     

轮作休耕及其补偿的法律意蕴、法理证成及入法进路

研究目的：从认识事物一般规律的逻辑出发,解读轮作休耕及其补偿的法律意蕴,寻找法理证成依据,构造自洽法权秩序。研究方法：法经济学研究方法、法学价值论研究方法。研究结果：社会法本位的兴起使得私人权益受到公共利益考量的限制,财产权社会义务要求耕地使用权作自我限缩,而“公平优先、效率跟进”思路和“权利义务对等”原则成为给付轮作休耕补偿的学理依据,轮作休耕及其补偿权利在法本质上具有土地行政规划与土地发展权的性质。研究结论：轮作休耕的深化实践依赖“有法可依”的规则话语体系。通过引进公共地役权续造既有役权,允许公法适度介入私法以协调轮作休耕中资源利用与环境保护的矛盾,完善中国的环境法律体系。     

中国上市公司IPO后经营业绩变化情况的分析——来自A股公司的经验数据

本文以1999￣2000年在沪、深两市首发上市的216家A股公司为样本,以这些公司从首发前一年延伸至2003年的数据,研究了中国A股上市公司IPO前1年至后3年的收入、成本、费用及效益的变化。研究发现:与上市前相比,中国A股公司IPO后的主营业务收入、主营业务成本、期间费用等绝对数指标均显著上升,而主营业务收入营业利润率却显著下降;造成业绩下降因素很多,其中最直接的主要原因是公司上市后成本、费用的大幅度上升。     

河北省农村基础设施建设的收入效应研究

运用1995～2008年的数据,采用ADF检验、协整检验等对河北省农民人均纯收入和农村用电量、农业基本建设投资额及农民家庭平均每户的交通运输、仓储和邮政业原值进行了实证分析。结果表明三者对农村经济增长具有不同程度的推动作用。政府应该通过明确农村基础设施供给中各级政府的职责,加大农村基础设施尤其是生产性基础设施的投资力度等措施来促进农村经济的发展。     

论矿业企业税收法律制度的完善

针对我国现行矿业企业税收法律制度存在的问题与不足,提出了完善我国矿业企业税收法律制度的立法对策.