实现社会公平是政府财政不可推卸的责任

当前我国在收入分配上出现了比较严重的分配不公现象,分配不公问题已经严重的影响了我国经济和社会的发展,分析其产生的原因,除了经济方面以外,还有其他方面,本文主要从政府行为方面做一些分析,以求在政府财政政策方面做一些探讨。     

中国农村金融发展对城乡收入差距的影响--基于1978-2004年数据的检验

大多数研究表明,改革开放以来,中国整体金融发展显著扩大了城乡收入差距,同时,它们从城乡金融发展不平衡角度进行了理论阐释。本文则从农村自身经济发展层面出发运用1978-2004年的相关数据分析了农村金融发展与城乡收入差距之间的关系,结果显示:农村金融发展扩大了城乡收入差距,究其原因主要是农村资金的不断外流和非正规金融的不规范发展,加剧了城乡收入差距的扩大。现实的出路是遏制农村资金外流,提供更多的农村正规金融资源;规范非正规金融发展,防范农村金融风险。     

提高政府公共服务能力的财政思考

党的十六届六中全会提出了社会和谐是中国特色社会主义的本质属性,而在构建和谐社会的过程中,赋予财政的任务是“健全公共财政体制,调整财政支出结构,把更多的财政资金投向公共服务领域”。本文将对政府公共服务的内涵与政府职能调整、公共服务的理念、财力保障及其提供方式等问题作一探讨。     

试论我国财税法律体系的完善

经济的和谐发展呼吁完善的财税法律体系。目前,我国传统财税法律体系已经不能适应和谐发展的新要求,以科学发展观为指导,创新财税法学研究方法和研究范式,构建新的财税法律体系和拓展财税法学的理论空间,已经成为财税理论研讨中的新趋势。因此,宜从我国财政危机的法律原因入手,分析产生这些问题的法治根源,并提出创新财税法治观念、构建新的财税法律体系的思路。     

对我国农村金融体制变革滞后问题的若干思考

我国农村金融体制的变革大幅度滞后于农村经济体制的变革,是一个时期以来社会经济体制当中各种矛盾相互交织而造成的必然结果,这一格局严重制约着农村经济的进一步发展,威胁着农业的国民经济基础地位。因此,当整体经济转型由“增量调整”进入“存量调整”阶段之后,应当均衡布局农村金融的改革与发展。     

The Friday Effect in European Securitized Real Estate Index Returns

This study extends research on the day-of-the-week effect towards European real estate indices. We examine this anomaly for several European securitized real estate index returns between 1990 and 2003. Although the countries under analysis have unique country-specific patterns, we find that eight out of eleven European countries exhibit abnormally high Friday returns. Moreover, two different Europe indices also exhibit the Friday anomaly. The anomaly is robust with respect to extreme observations, alternative specifications and several well-known calendar effects.     

International lease-accounting reform and economic consequences: The views of U.K. users and preparers

In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999). Leases: Implementation of a new approach, discussion paper. London: Accounting Standards Board]. Leasing is now on the active agenda of the IASB. A major difficulty faced by standard setters lies in overcoming the preparer/user lobbying imbalance and obtaining ex ante evidence on the likely impact of regulatory reform. This paper contributes to the ongoing international debate by conducting a questionnaire survey of U.K. users and preparers to assess their views on proposals for lease-accounting reform and on the potential economic consequences of their adoption. The results, based on 132 responses, indicate that both groups accept that there are deficiencies in the current rules, but they do not agree on the way forward and believe that the proposals would lead to significant economic consequences for key parties. The impact on respondents' views of familiarity with the proposals, level of lease usage, and company size, is also examined.     

当前我国国内横向税收竞争的实证分析

目前我国理论研究的不足阻碍了对现实生活中各类税收竞争问题的有效治理。为此,着眼于我国国内横向税收竞争的实践,对其进行总结和归类,剖析其背后的体制与制度原因,评价其经济效应,并由此提出促进我国国内横向税收有序发展的政策措施是必要的。     

乡镇财政自给能力分析

乡镇财政危机目前作为一个重要问题成为各界关注焦点,乡镇财政赤字和负债数额巨大,乡镇财政自给程度到底有多大,本文运用财政能力系数指标来定量探讨乡镇财政的危机程度,通过全国五级财政自给系数纵向对比、分省区四级财政自给能力纵向和横向对比以及两个乡镇个案的财政自给系数,来揭示乡镇财政危机的制度内涵.     

The Impact of Basel II on Lending to Small- and Medium-Sized Firms: A Regulatory Policy Assessment Based on Spanish Credit Register Data

The objective of this paper is to evaluate the impact on bank credit exposures to small- and medium-sized Spanish firms of the current proposal for reform of the 1988 Capital Accord using information from the Spanish Credit Register. Capital requirements for exposures to those firms, according to the various revisions of the proposed capital reform (from the January 2001 consultative document to the April 2003 one), are calculated to analyze whether the existing pattern of bank financing of small- and medium-sized firms might be altered. Finally, the incentives for individual banks to adopt the advanced internal ratings-based approach proposed by Basel II are evaluated.