宅基地使用权初始取得制度研究

研究目的:检讨现行宅基地使用权的初始取得制度,为中国相关制度的设计提供建议。研究方法:历史研究法、法经济学分析法、实证分析法。研究结论:中国现行宅基地使用权制度过分强调行政审批在宅基地使用权初始取得中的作用。基于宅基地使用权的用益物权属性,应当按照他物权取得的基本原理重构宅基地使用权初始取得制度,明确农村土地所有权人的地位,并在公示方法上采用占有和登记两种方法。     

Cost-Effective Targeting of Land Retirement to Improve Water Quality with Endogenous Sediment Deposition Coefficients

An integrated framework that combines spatial and biophysical attributes of land with a hydrological model and an economic model is developed to identify cropland for enrollment in the Conservation Reserve Enhancement Program. Sediment deposition coefficients are determined endogenously depending on the land-use decisions on other land parcels. Application of this framework to a watershed in Illinois demonstrates that highly sloping land adjacent to water bodies should be selected for retirement. A marginal value rental payment scheme can achieve program goals of 20% sediment abatement at 39% lower cost than a productivity-based rental scheme.     

地质工作改革探索与发展展望

本文论述了公益性地质工作与商业性地质工作分开、地勘队伍属地化管理的客观必然性 ,分析了属地化管理后地质勘查工作的新格局和新变化 ,对地质工作改革与发展进行了展望 ,提出了建立和完善国家地质工作体系、加速完善地质勘查市场体系、实现地勘单位企业化 ;加强政府宏观调控等项政策建议。     

注册会计师发展非审计业务探讨

本文在对比考察国内外注册会计师发展非审计业务的实践和遇到的问题后得出以下结论:会计师事务所超出审计范围从事会计服务和管理咨询服务等非审计业务,属于注册会计师职能的拓展;注册会计师有能力和优势从事非审计业务服务;非审计业务是一把双刃剑,它需要在政府的监管下规范发展。这些研究有利于进一步规范非审计业务的发展,促进注册会计师深度服务于中国经济发展。     

论我国公共财政监督制度的完善

我国公共财政监督制度目前存在的问题包括:公共财政监督的法制建设滞后,财政法律规范之间相互冲突,预算法可操作性不强以及公共财政绩效监督制度缺失。本文在分析上述问题的基础上,提出了修改预算法、制定公共财政监督法和公共财政绩效监督条例等完善公共财政监督制度的具体建议。     

How Large Are Housing and Financial Wealth Effects? A New Approach

This paper presents a simple new method for measuring “wealth effects” on aggregate consumption. The method exploits the stickiness of consumption growth (sometimes interpreted as reflecting consumption “habits”) to distinguish between immediate and eventual wealth effects. In U.S. data, we estimate that the immediate (next quarter) marginal propensity to consume from a $1 change in housing wealth is about 2 cents, with a final eventual effect around 9 cents, substantially larger than the effect of shocks to financial wealth. We argue that our method is preferable to cointegration‐based approaches, because neither theory nor evidence supports faith in the existence of a stable cointegrating vector.     

人民银行县支行有组织的“小而有为”:枣庄案例

作为中央银行的基层派出机构,人民银行县支行虽然承担着传导货币政策、维护金融稳定和为县域经济提供金融服务等一系列重要职责,但却在职能转换时期普遍面临履职困境。中国人民银行枣庄市中心支行的实践表明,在现有条件下,人民银行县支行完全可以"小而有为";但前提是,需要为之寻找到职责、尽职作为和实现途径的兼容点,制定差别化的管理策略。     

THE SUBSTANCE OF ACCOUNTING FOR PUBLIC‐PRIVATE PARTNERSHIPS

This article evaluates Public‐Private Partnerships (PPP) accounting practice and the related financial accounting and reporting requirements. Governments across the world are seeking to access private finance to improve public infrastructure. Accounting for PPPs has encountered many difficulties, one of which is the practice by which PPPs are not accounted for as fixed assets on the balance sheet of either the public sector client or the private sector operator. Accounting for PPPs has grown in importance at a time of transition from national Generally Accepted Accounting Practice (GAAP) to International Financial Reporting Standards (IFRS). Under UK GAAP, both client and operator accounting adopt the reasoning – familiar from leasing standards – of the allocation of risks and rewards between the parties to determine the party which should recognize the fixed asset on its balance sheet. The gap in IFRS with regard to operator accounting has been filled by the interpretation IFRIC 12 on service concession agreements: this moves the reasoning from risks and rewards to control, familiar from consolidation standards. The UK Treasury and the International Public Sector Accounting Standards Board (IPSASB) have required/proposed the adoption of the mirror‐image treatment of IFRIC 12. In most, but not all, cases, control will be assessed to rest with the client, which will recognize property, plant and equipment, and not with the operator, which will recognize either a financial asset or an intangible asset on the basis of an assessment of which party bears the majority of risks and rewards. Under both UK GAAP and IFRS, accounting policy choices are strongly influenced by, for the client, governmental control frameworks, and for the operator, by the implications for the profile of distributable profits and for taxation. An important public policy issue is that the national accounts, which for European Union member states must comply with European System of Accounts 1995, will remain on a risks and rewards basis. It is these numbers that will be used in assessments of macro‐fiscal policy and fiscal risks, notwithstanding that the Eurostat version of risks and rewards is even more open to manipulation than were the national financial reporting standards.     

经济适用住房购买政策与贷款政策冲突的原因及对策——以上海市徐汇区经济适用住房试点为例

上海安居房工程试点工作中,出现了一类陷于尴尬处境的人群,他们人均收入远低于2300元,获得了住房保障中心购买经济适用住房资格,却得不到银行贷款资格,产生这种现象的实质是政府制定的购房政策与银行贷款政策的冲突所致。政府在正式实施安居房工程时,应该同步推出廉租住房、经济适用住房,以申请人还款能力作为出发点,按还款能力大小确定经济适用住房或廉租住房,视目标群体还款能力的变化,调整经济适用住房或廉租住房的建造安排比例,以此避免购房政策、贷款政策的冲突,让中低收入者真正实现＂居者有其屋＂的愿望。     

对公立医院绩效奖金分配的探讨

论文分析了医院绩效工资分配的依据,并对医院绩效考核中员工类型的划分,几种绩效考核管理方式进行了比较,最后对绩效奖金分配的改革提出建议,以其对公立医院绩效奖金分配起到帮助作用。