公共财政视角下政府会计的目标与改革

政府会计改革是完善公共财政的重要组成部分。文章通过分析市场经济条件下公共财政的几个关键特征,来阐述政府会计在建立和完善公共财政中的作用;通过分析我国当前的现实环境,来对我国政府会计的目标进行定位,并对我国政府会计的未来改革提出若干建议。     

A New Approach to Human Development Index

Human development Index (HDI) was introduced by the United Nations Development Programme (UNDP) in 1990. For the first four years UNDP used the maximum and the minimum values of the data series to standardize the variables. In 1994 the procedure of standardization was modified with the introduction of arbitrary fixed minimum and maximum values for each variable. Both methods have merits and demerits. The present study proposes an alternative measure of estimating HDI which bridges the gap between the methods of computing HDI proposed by the UNDP in 1990 and 1994. This study also incorporates unadjusted per capita real gross domestic product (PCRGDP) instead of adjusted PCRGDP used by the UNDP. The data from the Human Development Report (HDR) 2000 for 174 countries are used to test the robustness of the suggested index and the results are compared to those of the HDI. Also average values for full sample as well as top 20 percent and bottom 20 percent are offered to show the superiority of our method to that of the UNDP's HDI.     

生产目的:由为"物质生产"转向为"生活生产"——关于我国由"生产型社会"向"生活型社会"转型问题的探讨

把生产的目的由为"物质生产"转向为"生活生产",是对马克思关于人生活的本源性决定人物质生产的目的性思想的重新解读。马克思的这一重要思想,是后发现代化中国实现由"生产型社会"向"生活型社会"转型的理论基础;也是中国共产党提出并落实科学发展观的理论依据;更是我国实现由增长性发展模式向和谐性发展模式转变的指导思想。     

论宪政维度的刑法解释目标观

宪政是指以宪法、民主为前提,以法治等手段控制国家权力为核心,以保障人权为目的的政治形态或政治过程。支撑宪政的基本理念包括民主、法治和人权。刑法解释目标观中的主观解释论、客观解释论和折衷主义的解释论都与宪政的基本理念不完全吻合。中国应采取主客观相结合的刑法解释目标观,因为它吸收了哲学解释学中"前见"、"视域融合"等合理因素,符合刑法解释的实际情况,有利于发扬司法民主,并且符合宪政的法治、人权保障理念。     

The Austrian Tertius Gaudens: A Revisit of Competition Theory in Light of Georg Simmel

Austrian market process theory stands out in assigning particular importance to the role of the customer. This is however not really salient as competition is discussed save for in a few particular instances. This is a pity since the market process discourse thereby deprives itself of a firm progressive footing concerning further elaborations of how market dynamics evolve. By drawing on the reasoning that originates some hundred years ago with the works of Georg Simmel, this paper brings forward an Austrian version of his idea on Tertius Gaudens. In a market context this is the alert buyer who benefits from the disunion that prevails between sellers to the extent that market intimacy, conceived of as supplier specificity, is low. In this manner some of the inner workings of the market process, what promotes competition subject to which institutional constraints, are discussed to the benefit of yet another important Austrian demarcation, that of competition as being geared by the customer.     

Discussion on the Financial Management Goal and the Investor Supervision for Enterprise

The investors and the managers are different interest entities in a firm, so there must be divergences between them in their value reference and goal selection. When a firm wants to determine its financial management goal, not all the relevant interest parties need to be considered with, but only the principal entities of them. It＇s necessary to set up the investor supervision mechanism by some certain system arrangement in order to realize the interest maximization of shareholders coinciding with the manager＇s interest maximization pursued by managers.     

我国农业上市公司资产专用性的区域特征及其财务后果差异性实证研究

对我国三大区域的农业上市公司资产专用性的区域特征及其财务后果的差异性进行实证研究,结果发现虽然整体上我国农业企业资产专用性难以改进企业效率,但农业企业资产专用性与其绩效的正相关性由经济发达的东部和南部区域向经济欠发达的西部区域减弱.表明我国农业企业特别是中、西部农业企业,由于内部冲突或代理问题较为严重导致农业企业资产包含的关系型专用性投资不高,从而不具有相应的财务后果.也由于这个原因.应当谨慎对待资产专用性与融资契约安排显著相关的实证结论.     

论学分制条件下的高校教学过程管理

实行学分制有利于发挥学生的主体性,但仍需要加强过程管理。要帮助学生合理选课、加强学籍管理、注重选修课质量、重视对教师授课过程的质量监控和对学生学习过程的管理以及严格考试管理。     

中国证券市场监管效果的实证分析

本文基于对监管部门、基金公司、券商、上市公司等进行问卷调研的数据,对我国证券市场监管效果进行了实证分析。实证分析的结论是,我国证券市场监管效果较差,被调查者对监管效果不满意的原因是证券市场中,违法违规行为比较普遍、市场暴涨暴跌以及没有很好保护中小投资者的利益。文章最后提出了一些监管政策建议。     

分立的治理结构选择——2009年诺贝尔经济学奖获得者奥利弗·E·威廉姆森思想述评

威廉姆森因为对企业边界确定及治理结构方面的杰出贡献而获得2009年诺贝尔经济学奖。本文按照理论的发展脉络与逻辑关系,从交易费用或企业边界决定因素、比较组织的治理结构分析方法以及治理经济学框架三个方面,对威廉姆森在交易、契约与治理结构等方面的理论贡献进行了总结和概括。