国有企业改革能否引起财政激励效应——以西部某省为例

国有企业改革对我国建立社会主义市场经济体制至关重要。本文以第二代财政分权理论的研究为基础,以西部某省的24个行业为样本,分析研究了地方政府改革国有企业的财政动机。结果表明,近年来样本省的国企＂做大做强＂改革路线具有明显的财政激励效应,这种效应使得地方政府有动机将国有企业引上一条资本规模不断扩大、人员冗余和退出机制不完善的道路。     

我国公益性捐赠的税收政策缺陷分析

税收激励是鼓励公益性捐赠的重要方式,有效的税收优惠政策可以实现社会财富的再分配,促进社会公益事业的发展。     

国有企业经营者报酬契约模型研究

随着现代企业制度在我国的建立和发展,作为现代公司治理的重要内容和公司长远发展的关键因素,激励约束机制引起了学界的广泛关注。与发达的市场经济下的企业组织相比,由于体制原因和历史遗留问题,国有企业激励约束机制的构建面临着多方面的特殊因素,存在诸多困难。本文主要分析了国有企业委托代理关系的特殊性和复杂性,通过建立国企经营者激励约束的报酬契约模型,为国企激励约束机制的改进提供一个新的思路和方法。     

中国农村贫困与反贫困制度研究

文章认为,新形势下农村贫困问题复杂：绝对贫困大有改善,相对贫困日益突出,返贫现象凸显严重,追根溯源权利贫困是导致农村贫困的根源。文章透过制度分析,通过重塑农村组织,深化市场体制,完善制度创新,强化运行机制,厉行执行监督系统化措施,构建农村反贫困长效治理机制,强化制度之间的联动效应,将农村贫困治理融入区域和整体社会、政治、经济、文化以及环境协调与可持续发展框架内,实现农村扶贫工作的良性发展。     

EXPLAINING VARIANCE IN THE PERFORMANCE OF LONG-TERM CORPORATE BLOCKHOLDERS

This study measures and explains variance in the performance of corporations that purchase and hold blocks of stock in other corporations. Results show that following the purchase of between 5 and 50 percent of a target corporation's common stock, blockholder performance improves on average for 15 months. After 3, 7, 11, and 15-month intervals, performance is positively associated with (1) investments in targets that are suppliers or customers, (2) targets that make cross-investments into the equity securities of the blockholder, and (3) a blockholding value ratio that contrasts the value of the blockholding with the value of the blockholder.     

Market forces and competition in university systems: theoretical reflections and empirical evidence from Italy

This paper deals with the reforming processes in higher education (HE) from centralised systems towards more competitive ones. In particular, I discuss these issues referring to the Italian case, and the market‐like mechanisms introduced in it during 1990s and early 2000s. The focus of the paper is in analysing the effects of the increasing competition on teaching performance of universities. For this purpose, I develop a theoretical model, moving from the framework of yardstick competition (YC), to describe the functioning of a competition model based on comparing performance of institutions. Then, I apply this model using data from the Italian university system. The results suggest that an increasingly competitive environment effectively improves the universities’ performance, which is also influenced by other factors, namely the characteristics of the institutions themselves and of their students, and by the resources available. As the exploratory nature of the study, these findings must be validated through future research.     

税收分成如何影响企业创新——来自我国上市工业企业专利申请量的证据

基于我国1081家上市工业企业的面板数据,采用市级政府企业所得税分成率衡量税收分成。研究发现,税收分成与企业创新间呈显著的“倒U”型关系,即随着税收分成程度的提高,其对政府的“征税激励”将超过“税基保护激励”,导致税收分成对企业创新的影响从促进转为抑制。进一步考察企业所有制和行业性质对这一非线性关系的调节作用,结果显示：国有企业曲线的形态更加陡峭、转折点发生左移、创新整体水平更低;高科技企业的曲线更加陡峭、转折点发生右移、创新整体水平更高。     

Incentives and disincentives for diversified agroforestry systems from different actors’ perspectives in Bolivia

Even though diversified agroforestry systems can provide sustainable livelihoods and a resilient production of different goods, adoption remains limited in Bolivia. We examine major obstacles to agroforestry adoption and possible incentives proposed by farmers and civil-society organizations, and relate them to governance and international mechanisms that might play a role in agroforestry adoption. Market access for produce from diversified agroforestry remains difficult, as does its processing and transport. Moreover, farmers have difficulties in achieving the quantities and homogenous quality demanded by markets in the major cities. But most importantly, farmers and civil-society organizations saw little government support, although ‘ecological production in harmony with Mother Earth’ is prescribed by law and the constitution. Agroforestry farmers needed support most urgently in the initial phase, when investment costs are high and returns low. They suggested affordable credits, subsidies for diversified farming systems, and insurance against fire. We identified important albeit small steps towards developing markets for agroforestry products, but government support – mostly in the form of diesel subsidies, materials, and infrastructure – mainly benefitted large-scale monocultures and cattle ranching. In response to this, interviewees opted for strengthening farmers’ organizations, for demanding support with the help of civil-society organizations, and for disseminating best practices.     

An assessment of the economic and environmental potential of biomass production in an agricultural region

The establishment of deep-rooted perennial species and their processing for biomass-based products such as renewable energy can have benefits for both local and global scale environmental objectives. In this study, we assess the potential economic viability of biomass production in the South Australian River Murray Corridor and quantify the resultant benefits for local and global scale environmental objectives. We model the spatial distribution of economically viable biomass production in a Geographic Information System and quantify the model sensitivity and uncertainty using Monte Carlo analysis. The total potentially viable area for biomass production under the Most Likely Scenario is 360,728 ha (57.7% of the dryland agricultural area), producing over 3 million tonnes of green biomass per annum, with a total Net Present Value over 100 years of A$ 88 million. The salinity in the River Murray could be reduced by 2.65 EC (μS/cm) over a 100-year timeframe, and over 96,000 ha of land with high wind erosion potential could be stabilised over a much shorter period. With sufficient generating capacity, our Most Likely Scenario suggests that economically viable biomass production could reduce carbon emissions by over 1.7 million tonnes per annum through the production of renewable energy and a reduced reliance on coal-based electricity generation. Our analyses suggest that biomass production is a potentially viable alternative agricultural system that can have substantial local scale environmental benefits with complimentary global scale benefits for climate change mitigation.