完善我国政府间转移支付制度的若干思考

政府间转移支付制度是实行分税制财政管理体制国家普遍采用的、用于解决中央与地方之间及各地方之间财政失衡的一项重要制度和措施,我国自从1994年实行分税制财政体制改革以来,财政转移支付的度处于不断完善之中.但是,目前我国的转移支付制度仍然存在着一定的问题.本文从财政转移支付制度的基本原理入手,在借鉴OECD主要国家经验的基础上,论述了我国转移支付制度设计中必须注重的模式选择问题、需要考虑的若干关键性因素以及需要注意的相关技术问题.     

企业绩效考核结果与薪酬挂钩策略

文章首先简要介绍了企业绩效考评和薪酬这两个方面相关的一些内容,引出绩效考评结果与薪酬的挂钩问题,得出绩效考评结果与薪酬挂钩的两种类型;其次重点阐述根据两种类型得出挂钩的两种策略：一种是绩效工资,另一种是收益分享计划。文章最后总结说明企业要根据各自不同的具体情况来选择恰当的挂钩策略。     

Payment for ecosystem services： emerging lessons

Market based initiatives for management of degrading ecosystems and their services have received the added attention as one of the innovative responses in the reent years. Those initiatives such as direct and indirect payment for ecosystem services like premium for rain forest honey, payment by the people at the lower reach to those at the upper reach for the watershed services etc. have drawn the attention of the decision makers as they have proved to be far more cost effective.This paper wynthesizes the key messages from some of the paper are carbon, watershed services and biodiversity, We find that while credible valuation of ecosystem services for all services remain a critical concern behind setting up the payment mechanism, absent of necessary institutional framework may seriously undermine this innovative response for management of ecosystems. In the paper, necessary institutional mechanisms enabling the market for those services have been sketched out, Key messages from those cases have been synthesized.     

论我国企业年金筹资模式的选择

通过对待遇确定型和缴费确定型两种企业年金筹资模式的研究比较,并结合我国具体经济发展状况,我国应同时出台DB型和DC型两种模式企业年金制度,优先鼓励待遇确定型企业年金筹资模式（DB）,同时辅之以缴费确定型企业年金筹资模式（DC）。     

论银行保函在国际一般货物贸易中的运用

在简要介绍银行保函一般知识的基础上，重点分析付款保函，履约保函，预付款保函三种常用银行保函在一般国际货物贸易中的运用，及其与信用证操作相比具有的明显优势和特点。希望能在国际贸易结算方式的选择上，对出口商有一定的借鉴意义。     

Distal order effects in stated preference surveys

Stated preference researchers have previously demonstrated that a good's placement among a sequence of goods in a set of valuation questions (i.e. proximal order effects) can have a substantial impact on people's valuations of these different goods. However, the economic consequences of potential order effects stemming from other questions in a survey, prior to the valuation tasks, have received surprisingly little attention. Using an online climate change survey, we identify order effects created by prior attitude-elicitation questions, and we assess the potential impact of these distal order effects on willingness to pay (WTP) estimates for stylized climate change policies. We find that the order used in prior questions may change people's opinions toward various attributes of the good to be valued, and thereby change WTP by a substantial amount. This paper emphasizes the significance of order effects stemming from preliminary survey questions, and supports a call for diligence in the random ordering of all potentially influential preliminary information in stated preference surveys to minimize inadvertent effects from any single arbitrary ordering.     

Merger abnormal returns and payment methods of hospitality firms

The study aims to examine the long-term abnormal returns to hospitality acquirers as well as the association between excess returns with financing methods and size. The study applies regression analysis with secondary data examining 19 hospitality acquirers from 1996 to 2007. Using hospitality sector specific indices, the study shows that hospitality acquirers receive positive abnormal returns 12 months post-merger and that there is negative association between cash payment and acquirers’ excess returns.     

论第三方支付机构客户备付金及其孳息的所有权的归属及行使

网络交易市场的不断增长,第三方支付方式的使用日益广泛,第三方支付机构所管理的客户备付金也不断增多。法理上,第三方支付机构客户备付金及其孳息的所有权应该由第三方支付机构的客户所享有;实际上,第三方支付机构客户备付金的孳息难以分配给其所有者。设立一个第三方机构代表第三方支付机构客户行使所有权,并完善相关立法,不失为解决这一问题的最好的途径。     

德国的横向财政转移支付及对我国的启示

研究和借鉴德国的横向转移支付制度的有益经验,结合我国的实际,设计我国的横向转移支付制度,对规范和完善我国的财政转移支付制度,缩小地区间的财务差距具有重要的现实意义。     

如何从支付系统完善电子商务税收征管

电子商务给传统贸易方式和社会经济活动带来了巨大的冲击,同时也对税收制度、税收征管、税收规则等提出了新的挑战。银行的支付系统与电子商务交易以及电子商务税收征管都息息相关,但因为历史的原因,我国银行、税务、国库、工商、公安各自独立的网络体系又制约了目前依赖银行、工商等部门网络体系的税务机关对蓬勃发展的电子商务税收征管的进程。本文从基于"资金流"的电子商务税务征管思路出发,针对我国现状,探讨从银行支付系统本身以及银税横向联网等各方面来完善电子商务税收征管,使我国经济在21世纪能持续发展。