地方政府机构改革与职能转变刍议

地方政府机构改革涉及观念及现实利益方面的阻力 ,起点高 ,难度大。要达到预期目标 ,必须彻底变革观念 ,以政府职能转变为核心 ,进行一系列配套的内涵式改革 ,变“全能政府”为有限权利政府 ,使政府行使职权与经济利益彻底脱钩 ,与责任挂钩 ,建立责任政府     

Book Reviews

Books reviewed:
Gérard Roland, Transition and Economics. Politics, Markets, and Firms
Asli Demirgüç-Kunt and Ross Levine (eds.), Financial Structure and Economic Growth: A Cross-Country Comparison of Banks, Markets and Development
Dalia Marin and Monika Schnitzer, Contracts in Trade and Transition: The Resurgence of Barter
Enese Lieb-Dóczy, Transition to Survival: Enterprise restructuring in twenty East German and Hungarian companies, 1990–1997
Saul Estrin, Xavier Richet and Josef C. Brada (eds.), Foreign Direct Investment in Central Eastern Europe: Case Studies of Firms in Transition
Sheila M. Puffer, Daniel J. McCarthy and Alexander I. Naumov, The Russian Capitalist Experiment: From State-owned Organizations to Entrepreneurships     

A Note on Green Taxes and Double Dividends

Two highly influential articlesin the literature on green taxes and double dividends are Bovenbergand de Mooij (1994) and Goulder (1995). Goulder's primary concernis whether or not green tax reforms may increase welfare definedexclusive of environmental quality, while Bovenberg and de Mooijprimarily focus on the employment effects of such reforms. Unfortunately,Goulder misinterprets Bovenberg and de Mooij's results in takingthe sign of the uncompensated wage elasticity of labour supplyas being the decisive factor for whether or not welfare exclusiveof environmental quality rises under a green tax reform. Thiserror is pointed out and corrected in this note.     

Measuring the welfare costs of EU accessionThe case of VAT reform in Bulgaria

We analyze possible reforms to the Bulgarian VAT system, evaluating revenue-neutral reallocations of goods to tax bands within the existing 2-rate structure. We investigate the sensitivity of the results to behavioural response and imperfect tax recovery. We find only a weak case for the use of non-uniform VAT rate structures for redistributional purposes. Selective VAT exemptions can produce approximate welfare gains equivalent to a general price fall of much less than 1 per cent for plausible specifications of social welfare.
JEL classification: D31, J31, P24.     

论农用地转用补偿及补偿制度改革

从分析我国的农用地转用类型出发，将农用地转用分为集体经济组织内的转用、单位或个人的转用、国家的征用三种类型；然后阐述了农用地向单位、个人转用补偿与土地征用补偿的异同，并分析了我国目前农用地转用补偿存在的问题；最后，针对土地转用补偿制度中存在的问题，提出了改革措施。     

多媒体课堂结构的优化设计

利用多媒体改革课堂教学 ,是优化课堂教学的很好方式。文章通过对多媒体课堂构成的阐述 ,强调对教学结构、教学媒体、课件开发、教师主导、学生主体等方面的综合设计 ,来达到课堂教学优化的效果。     

关于地勘工作体制改革的探讨

我国地质勘查工作发展的总体方向应该指向何处?地质勘查工作体制现状存在哪些积弊?地质勘查工作新体制总体框架应该如何设计?近期急需解决的几个突出问题是什么?上述诸多问题的探讨和解决,是地质勘查工作体制应对二十一世纪初国际新形势和满足我国全面建设小康社会提出的广泛社会需求,开创一个与国家发展水平相适应的、具有现代意义的地质勘查工作新局面的迫切要求。     

The Evolving Logic of the External Institutional Financial Organizations of China

Starting from the initial conditions of Chinese financial reform, the author tries to analyze the inherent logic why the External Institutional Financial Organizations （the EIFOs） steps into a tight comer. He points out that the financial marginal reform carried out by the country has no endogenous solution under the initial conditions such as the dominance of state-owned finance, lacking market basement for interest forming, no real finance price, the administrative approval system, and lacking market basement for financial supervision,     

完善我国流通过程评价指标体系的建议

现行流通过程指标体系存在的主要问题是:指标体系不完善;统计制度不健全,设计方法落后;监测体系不完善;与国际统计标准接轨程度低;需要按照与国际惯例接轨的要求,改革与完善流通过程评价指标体系;用新理念、新技术改造流通领域,以信息化带动现代化,实现流通创新;大力推进流通统计制度创新,建立符合国际惯例、适应市场经济要求的流通信息统计机制;加强流通过程评价指标运行的监控,完善多层次的设计和监测体系。     

谈高职数学中的“数学猜想法”

高职数学课程中常用的“数学猜想法”有:归纳猜想法、类比猜想法、几何直观猜想法、特殊化(一般化)猜想法、直觉猜想法、物理模拟猜想法、审美猜想法、实验猜想法等等,这些猜想方法既有联系,又有相对的独立性。恰当运用课程中的“数学猜想法,”发挥它在“思维的体操”中的作用,能够培养学生的创造性思维能力,提高学生的数学素养。