会计政策选择的税收筹划

税收筹划指纳税人为实现税后利益最大化,在法律许可的范围内,通过财务、投融资、经营活动或个人事物的安排或选择,对纳税义务做出规划。它与会计政策有着密切的联系,本文分析了目前我国税收筹划的会计政策选择空间及其运用,并指出应注意的问题。     

政府人力资本投资角色选择及其政策取向

人力资本是现代经济增长与发展的源泉和根本动力,增加人力资本投资,提高人力资源质量,已成为推动经济发展的重要手段。人力资本作为生产要素,对我国经济增长具有决定性作用。人力资本投资的自身特性以及政府职能的转变,使政府不仅成为人力资本投资的主体,成为人力资本投资的组织引导者、社会人力资本投资的推动者、人力资本市场的培育者和行为规范者,而且成为人力资本投资的最大受益者。因此,应加大人力资本投资力度。促进经济增长。     

支农再贷款的货币政策传导效应分析

支农再贷款作为中央银行的货币政策工具,是传导货币政策效应的重要手段。人民银行自开办支农再贷款业务以来,对调整经济结构、引导县域法人金融机构加大对"三农"薄弱环节的信贷投放、促进改善农村金融服务等方面起到了积极的作用。本文以陕西省为例,就支农再贷款的货币政策传导效应进行分析,并提出有关政策建议。     

An evaluation of contemporary China’s land use policy – The Link Policy: A case study from Ezhou,Hubei Province

Economic reform in China has resulted in rapid urbanisation over the past three decades, changing the urban and rural landscape dramatically. A large amount of farmland was developed, leading to conflict between construction demand and farmland protection. In response, the “Link Policy” was proposed in 2005 that seeks to concurrently preserve farmland while providing for urban expansion through land exchange. The effectiveness of the Link Policy has not been systematically investigated. The purpose of this study is to analyse and evaluate outcomes of the Link Policy objectives from both a participant and investigator’s interpretive perspective. Ezhou, the first experimental city to implement the Link Policy in Hubei Province in central China, was selected as a case study area. Eight different communities in Ezhou were visited and 160 semi-structured interviews were conducted with resettled rural residents in March 2016. A combination of interviews and investigator field observations were used to evaluate the Link Policy objectives. The results show that participants recognize and support improving rural living conditions and coordinating urban-rural development, but the Link Policy failed to achieve the objectives of preserving farmland, protecting farmers’ land use rights and interests, and facilitating agricultural production. Participants perceived concentrated resettlement communities to be more efficient in land use compared to more expansive rural settlements, but vacant apartments for commercial use in resettlement areas account for a large proportion of land suggesting inefficiency in the land exchanges. We suggest policy changes to achieve more successful implementation of the Link Policy.     

京津冀协同发展下保定市建设用地对二三产业贡献的区域差异研究

作为京津冀核心城市之一,保定市土地供给与经济需求矛盾尤为突出。本文运用扩展后的柯布—道格拉斯生产(C-D)模型,测度2004-2013年保定市22个县(市)建设用地供给对二三产业的贡献,以期为保定市及各县建设用地科学管理提供依据。研究表明:2004-2013年保定市建设用地对二三产业的贡献值为12.69%,高于劳动力5.40%,低于固定资本78.47%;22个县市建设用地投入对二三产业发展贡献区域差异明显,这种差异主要受经济水平、区位条件、产业结构和资源条件等因素的影响。结论:保定市相关部门应因地制宜制定差异性建设用地供给指标,最大限度发挥有限土地资源产出水平,缓解土地供需矛盾。     

公共政策过程中公民参与的作用及其限制性因素分析

公民参与是民主政治的必然趋势。有关公民参与的研究既有政治学的视角,也有公共行政学的视角。公共行政学视野里的公民参与研究涉及到公民参与政策制定、执行、评估的全过程。公民通过各种合法途径表达利益需求,使政策更具有回应性,更符合民众的需要。公民参与具有重要的作用,但其作用的发挥却受很多因素的限制。因此,对公民参与的作用需要作辩证的理解。只有这样,才能在政策过程中融入有效的、积极的公民参与。     

山西农村老年照料的个案研究

利用“社会照料”的理论,通过对永济市农村老年照料模式的个案研究,从三个维度分析了农村老年照料传统模式的特点,指出了传统模式的优势和面临的挑战。