浙江农村建立社会养老保险制度的经济可行性分析

该文从宏观经济发展指标和农民家庭缴费能力两个方面对浙江农村建立社会养老保险制度的经济可行性进行分析后认为，浙江省总体上来说已经具备率先建立农村社会养老保险制度的经济条件。     

转型经济学的"转型":超越渐进与激进的两分法 --对中国经济转轨进程的再思考

随着计划经济向市场经济的过渡，“激进式改革”和“渐进式改革”两条转轨路径成为转轨经济学中讨论最多的话题。但是，“激进”与“渐进”对于速度的强调转移了人们应该关注的重点，这种区分在逻辑上并不能为制度变迁提供令人信服的解释，也不能反映出任何一个国家转轨的复杂进程。因此，转型经济学应当完成自身的“转型”：遵循经济发展和制度演进的内在逻辑，超越“激进”与“渐进”的两分法。     

开放经济条件下中国货币政策的内在矛盾

货币政策是由货币数量政策和货币价格政策组成的一个系统,对资源配置起重要作用的是一个国家的货币价格政策.而中国货币政策的内在矛盾则表现为汇率政策与货币数量政策和利率政策的矛盾,以及汇率政策与利率政策的不协调.     

民本经济的发展问题研究

本文首先对民本经济的概念进行综合回顾,然后阐述我国发展民本经济的现实意义和可行性,最后指出民本经济发展中存在的问题并提出相应的发展思路.希望本文能够使读者对我国民本经济的发展问题有更深入的认识.     

Aging and Retirement: Evidence Across Countries

How do demographic factors influence retirement? Using a large cross-country data set, I show that in countries with a larger share of elderly in their population the length of retirement is longer. This result holds true if I control for wealth effects, and when the effective labor force participation rate of the elderly is used instead of the official retirement age. Retirement policies and the social security size are strictly related: a new variable, representing the aggregate relevance of retirement policies, turns out to be significant in explaining the size of social security. Finally, the total amount of social security transfers is positively related with the increase of the elderly population, while in per capita terms this relation is not significant.     

企业多元化:理论与实践的反思

多元化是目前许多企业热衷的战略选择 ,成为企业心目中的“伊甸园”。本文作者从多元化发展的理论与实践及其历程入手进行分析 ,认为不论从多元化与企业分散风险、扩张规模、增加绩效之间的联系 ,还是从发达国家多元化的实践来看 ,多元化并没有达到人们预想的效果 ,而正确的选择是坚持走专业化的道路。     

国际投资的价值分配格局分析

作为中央党校“深化劳动价值理论”课题的子课题 ,本文通过对不同时期国际投资特点的剖析 ,分析了国际投资领域的价值分配格局的变化 ,认为发达国家虽然在分配格局中仍居主导地位 ,但随着发展中国家经济发展水平的提高 ,不公正的分配格局开始改变 ,发展中国家通过吸引外资和对外投资 ,提高了其在国际经济中的比较利益。     

论创建纳税人管理体制

纳税人管理体制是国家监管纳税人经济行为活动的基本经济制度及其运作机制。创建纳税人管理体制是中国经济与行政管理体制改革的主导目标取向 ,其社会经济条件日趋成熟。应通过健全法制、统一税费、变革政府职能、全面加快国民经济信息化进程、建立高素质税务、司法、执法队伍和校正社会生活准则、发展纳税人中介服务等途径 ,在全社会加速创建纳税人管理体制。     

Contingencies influencing the management accounting practices of Estonian manufacturing companies

Having regained independence in 1991, Estonia has undergone fundamental political and structural changes over the last decade, which have also affected the operation of its companies. This paper examines the management accounting practices of Estonian manufacturing companies, exploring the main impacts on them within a contingency theory framework. The methodology comprises an analysis of 62 responses to a postal questionnaire survey carried out among the largest Estonian manufacturing companies. It is comparatively infrequently that Estonian manufacturing companies have made improvements in their cost accounting methods, although the majority of respondents appear to acknowledge the importance of these practices in finding and lowering real product costs and modernizing the cost accounting systems. The effectiveness of an accounting systems’ design depends on its ability to adapt to changes both in external circumstances and internal factors. We have found some evidence that changes in cost and management accounting practices are associated with shifts in the business and accounting environment as external contingencies, and with those in technology and organizational aspects as internal contingencies. This research aims on the one hand to confirm earlier findings related to the ‘contingent factors’ that influence management accounting and on the other, to identify possible new factors, such as, for example, the legal accounting environment and shortage of properly qualified accountants.     

论我国税收激励制度的完善

税收激励主要通过收益调节、现金流量的可获性和风险分担这三种方式发挥其作用。我国目前的税收激励的主要不足在于，缺乏一种系统的、一以贯之的政策取向。从知识经济的大背景看，完善我国的税收激励制度应紧紧围绕促进科技创新这一主线来进行。