征税成本领先性假设与中国税务组织结构优化——兼析中国国税、地税机构是否存在合并趋势

本文从征税成本领先性假设出发探讨了中国税务组织结构的优化问题 ,并分析了社会各界广泛关注的中国国税、地税机构是否存在合并趋势的问题。本文在对中国现行税务组织机构运行绩效考察的基础上 ,发现中国征税成本曲线呈抛物线状 ,表明中国征税成本正呈递减趋势。以此为出发点 ,本文详细论证了中国国税、地税机构不存在合并的趋势 ,相反 ,分设更为彻底却是今后的发展趋势 ,得出了与一般看法不同的结论 ,并对优化中国税务组织结构提出了政策建议     

Bandwagon mergers,international competitiveness,and government policy

This paper suggests that while the static welfare losses of merger predilections among Western firms may not be dramatic, they may lead to substantial dynamic losses when merger-prone firms need to compete with firms which instead focus on equipment investment and investments in R&D. It is suggested that such diverging investment priorities have been the real cause of the deteriorating competitiveness of many of the largest Western enterprises vis-à-vis their Japanese rivals. While mergers are generally taken to be determined by either efficiency or monopoly considerations, this paper argues that Western merger predilections are likely to be generated by a combination of imitative and defensive routines as well. That would make it difficult for firms to unilaterally break away from these competitiveness-threatening investments. If correct, this would imply that competition policies would need to be refocused. However, it is also suggested that the implications for international competitiveness should make merger questions a subject of industrial policies too. In that respect, the paper suggests some basic attitudinal changes.Earlier versions of this paper were presented at a Global Forum for Competition and Trade Policy conference in Vienna and at a EUNIP workshop at Åbo Akademi University, Finland. Financial support from the Dutch Ministry of Economic Affairs (contract nos. 54473 and 57305) and the European Commission (contract no. ERB CHRX CT94-0454), research assistance from Michel Renirie and Chee-Wai Chan, and helpful comments from the conference and workshop participants, especially Kurt Bayer and Keith Cowling, are gratefully acknowledged. Only the author is responsible for the contents of, and any flaws in the paper.     

Non-commitment in performance evaluation and the problem of information distortions

Auditing is modeled in a sequential game without commitment. The manager must decide whether and where to audit a worker's output, taking into account all interim information he has obtained. The worker will work just hard enough (and show it) to divert the manager from making an audit or cover up, withholding information about his work to make an audit more difficult. This usually raises the costs of setting work incentives, so incentives are softened, sometimes drastically. Moreover, when a worker's on-the-job information is valuable for entrepreneurial decisions, work incentives must be softened to improve the internal flow of information.     

企业内部组织单元绩效评价:一项有效的制度安排

企业内部组织单元绩效评价是企业绩效评价体系的重要组成部分,是连接企业整体绩效评价与员工个人绩效评价的中间环节。应用委托代理理论对企业内部组织单元绩效评价的地位在理论上进行了分析,并对企业内部组织单元绩效评价的功能也进行了系统分析,认为企业内部组织单元绩效评价是一项有效的制度安排,是解决企业内部组织委托代理链上委托代理关系的重要手段。     

经济转型期的产业断层危机

产业断层危机不同于一般经济周期,它产生于产业结构升级转换中的结构失衡,表现为中长期的结构错落和增长速度迟缓。根据引发的因素可以分为“康氏周期拐点型”、“泡沫经济引致型”、“货币危机引致型”和“产业升级转换型”等类型,中国目前正处于工业化中期阶段,产业结构正面临着向新兴技术和新兴产业转型阶段,到2005年前后,我国将面临产业结构大规模升级,届时由于现阶段的资源瓶颈、产业回补、出口压力、技术瓶颈、产业虚高度化和尤格拉周期因素,可能会发生较大的产业断层危机。     

重新重工业化与振兴老工业基地

由于多方面因素的决定,中国走了一条先重工业、后轻工业、再重工业的工业发展道路,现在正进入一个重新重工业化的阶段,带来了经济发展的新机遇.重新重工业化的契机和良好的工业基础决定了老工业基地的振兴是必要的,也是可能的.振兴老工业基地的重点,应是发展拥有比较优势的重工业;振兴老工业基地的关键是实施产业集群战略,发展重工业产业集群.     

加速城市建设应注意的几个问题

目前,我国城市化进程不断加快,城市数量增加,规模扩大,成效显著.但是,也必须清醒地看到,城市建设工作中的短期行为和浮躁之风相当严重,应当引起人们的高度重视.本文认为,城市规模扩张必须以产业支撑为前提,不能搞空壳城市;城市公共设施建设慎向民资伸手,不能滥用市场化手段;居民区搬迁改造应多些人文关怀,不能一拆了之;应遵循城市发展的客观规律,正确处理城市建设中的几个关系问题.     

“政府-社会合作型”失业保障体系探究

中国现行失业保障面临重重困境,迫切要求探索失业保障的制度创新。针对实践中出现的新型失业保障模式,对政府—社会合作型失业保障体系的构建进行初步探讨,对于建立以政府主导的失业保险为基础,非营利组织失业救助为补充,政府、企业和非营利组织合作促进再就业,以社区作为政府—社会合作的结合部的失业保障体系具有一定的现实意义。     

中小企业产业集群与绿色物流战略发展研究

产业集群对中小企业和所在地区的发展提供了一定的发展环境。现代物流的迅速发展不仅推动了产业集群区经济的发展，而且对区域环境的保护和可持续性发展起到了一定的推动作用；认识产业集群区绿色物流，从政府和企业两个方面采取措施实施绿色物流，是中小企业可持续发展的保障之一。     

全球化背景下的湛江市域发展战略研究

全球化加速发展，对区域发展产生了深远影响，也引起了湛江市周边区域环境发生着变化，环北部湾经济圈的崛起、“大珠三角”和“泛珠三角”的建设、中国一东盟自由贸易区的建成以及西部大开发战略的实施。文章以此为背景，分析了湛江市的区域地位(包括区位条件、区域优势和区域地位)，对湛江市域发展战略进行了思考，提出战略目标和重点，主要在培育产业集群、构建区域创新系统、建立区域协调机制以及实施点轴带动的不平衡发展战略。