战略环境评价中的公众参与及实施条件分析

本文简要介绍了战略环境评价中公众参与的含义，着重分析了我国公众参与战略环境评价的重要意义和作用，并立足我国国情对实施有效的公众参与所必需的制度框架和技术方法进行了深入探讨。     

技术资本价值增值效应：基本内涵、关键因素与政策取向

作为企业知识创造与应用的重要途径，技术资本具有显著的动态竞争优势、规模经济、范围经济和速度经济等效应，实现了技术研发、生产与市场的结合，促进了技术的有效转化及资本价值的增值。技术资本属性、技术体制等是影响技术资本价值增值效应的关键要素。旨在促进技术资本化的政策，应以促进这些要素积极效应的释放为重点。     

论和谐财政的伦理精神

从伦理学看,不应该要求人们做其没有能力做的事,或者做出一种巨大牺牲是明显不合理的,在同利益严重冲突的情况下,要求那样一种牺牲甚至是完全不合理的。这种原则符合了理性到理性自我的概念,使自我主义和利他主义在和谐道德观基础上有机地联系起来。满足穷人基本需要的“消极”权利应该优先于富人奢侈消费的“积极”权利。财政分配道德上的优先性,不仅是和谐财政应该具有的内容,而且是从实质上调整贫富差距以实现社会和谐的迫切需要。     

论农村公共财政建设的制度环境与模式选择

公共品的层次性、成本补偿原理、均等化以及民主决策理论等是中国农村公共财政建设的一般理论基础。而农村经济制度、经济水平和结构、意识形态、民主水平等构成我国农村公共财政模式选择的现实制约条件。中国农村公共财政应是公共品供给体制上的分级财政、筹资体制上的向内倾斜型财政、决策体制上的民主型财政、管理体制上的法制型财政和反映农村社会经济变化的动态发展型财政。     

基层财政解困:一个财政体制变迁的分析框架

基层财政困难已影响到部分地方经济发展与社会稳定,是迫切需要解决的问题.基层财政陷入困境的最直接根源是财政体制不规范,事权与财权高度不对称.解困的根本出路在于规范政府间财政关系,进行财政体制创新.但财政体制变迁不能局限于边际微调,须考虑政府财政级次问题.本文提出推行"省管县"体制与撤消乡镇级政府两项改革,将政府层级由五级简化为三级,对应形成三级财政.并以这三级财政为架构,重新设计财政体制,合理配置政府间事权财权,以推动基层财政彻底解困.     

Timing of Public Information and Cost Reduction

Received July 31, 2000; revised version received July 18, 2001     

The Effects of Public Ownership and Regulatory Independence on Regulatory Outcomes

We examine the effects of public ownership and regulatory agency independence on regulatory outcomes in EU telecommunications. Specifically, we study regulated interconnect rates paid by entrants to incumbents. We find that public ownership of the incumbent positively affects these interconnect rates, and suggest that governments influence regulatory outcomes in favor of incumbents in which they are substantially invested. However, we also find that the presence of institutional features enhancing regulatory independence from the government mitigates this effect. In order to study regulatory independence, we introduce a new cross-country time-series database—the European Union Regulatory Institutions (EURI) Database. This database describes the development of institutions bearing on regulatory independence and quality in telecommunications in the 15 founding EU member states from 1997 to 2003 *We thank Laurent Pipitone for superb research assistance. Geoff Edwards thanks the Sasakawa Foundation and the Institute of Management, Innovation and Organization at the Haas School of Business for generous financial assistance, and London Business School for non-financial support. Leonard Waverman thanks the Global Communications Consortium for support     

Augmented serial rules for an excludable public good

Summary. We present a new class of rules named augmented serial rules for the provision of an excludable public good. First, we characterize this class by the four axioms of strategy-proofness, envy-freeness, access independence, and nonbossiness. Second, we identify two important subclasses by imposing an additional axiom: (i) anonymous augmented serial rules by anonymity, and (ii) Moulins serial rule by individual rationality.Received: 31 December 2002, Revised: 9 June 2004, JEL Classification Numbers: D71, D82, H41.This paper is a substantial revision of Serial cost sharing with simple games. I would like to thank Hervé Moulin, Yoshikatsu Tatamitani, an associate editor, and three anonymous referees for helpful suggestions and detailed comments. This research was partially supported by the Ministry of Education, Culture, Sports, Science, and Technology in Japan (Grant-in-Aid for 21st Century COE Program Microstructure and Mechanism Design in Financial Markets).     

公共投资项目特许权经营面临的问题与对策分析

目前，我国大多数公共投资项目由政府投资建设厦经营管理，其结果是经营管理效率低下、建设资金短缺、融资难等问题日益突出，发展特许权经营已被公认为解决上述问题的有效模式。本文从法律、风险分担、政府监管等角度分析了在公共投资项目领域实施特许经营所面临的问题，并提出了有效实施特许经营模式的对策与建议。     

财会专业本科生毕业论文写作现状及改进

本文通过调查分析发现,财会专业学士论文存在选题领域不均、论题过大、题目过长、格式不规范、语言不够专业化和学术化、英文摘要不规范、抄袭严重等问题。这些问题是毕业论文教学管理制度、教师和学生等多种因素造成的。建议加强日常教学环节、建立毕业论文资源库、完善过程管理、加强抄袭行为的监督与评价监控。