浅析股份支付的财务处理

随着资本市场的发展,股份支付成为企业越来越广泛使用的一种激励机制。《企业会计准则第11号——股份支付》对其会计处理作了详细的规范,但税法还没有做相应的规定。股份支付的核算涉及损益类的项目,在将利润总额调整为应纳税所得额时,股份支付是否构成暂时性差异,需由所得税法加以规范。本文根据对税法整体精神的理解,对权益结算的股份支付和现金结算的股份支付的财务处理进行了初步探讨。     

Environmental grants and regulations in strategic farm business decision-making: A case study of attitudinal behaviour in Scotland

This paper addresses the question of farmer responses to agri-environmental programming in light of the Single Farm Payment, focusing on the role of environmental regulations and grant schemes in strategic farm decision-making. Utilising Ajzen's theory of planned behaviour in a qualitative case study of farmers in Upper Deeside, Scotland, it was found that farmer respondents actively consider environmental regulations and grant opportunities as part of their decision rationale in making investments in farm development, such as agro-industrial building construction or securing additional land. Fulfilling agri-environmental regulations is constructed by respondents as being part of ensuring farm viability, while eligibility for agri-environmental schemes is impacting on how tenanted land is valued. The author identifies three mechanisms facilitating farmer up-take of environmental schemes, and makes a case for consideration of farmers as experts in producing environmental outcomes while maintaining economic sustainability of farming operations.     

In love with the debit card but still married to cash

Using shopping diary survey data, we show that changing payment patterns is a challenging task; even when consumers have fallen in love with a new payment instrument, they find it hard to divorce from their old payment instrument. We find a discrepancy between how consumers prefer to pay and how they actually pay. Half of the consumers who prefer the debit card to cash don’t use the debit card to pay a majority of their point-of-sale transactions. Our regression results show that the habit of paying cash plays a significant role explaining the presence of a gap.     

城乡公共服务均等化视角下地方公共财政体制改革

城乡公共服务均等化高级阶段实现城乡人均公共支出均等化,实质是保证普遍公平。城乡公共服务均等化初级阶段实现城乡基本公共服务均等化,实质是保证最低公平。我国目前处在实现城乡公共服务均等化的初级阶段。为此,地方公共财政体制改革的框架,是建立以城乡公共服务均等化为目标的公共预算体制,建立以实现最低公平为条件的农村公共服务内容体系,建立以平衡政府间公共财力为原则的转移支付体制,建立主体合理、机制完善的农村公共产品供给体制。     

New development: The paradox of outcomes—the more we measure,the less we understand

The use of ‘outcomes’ as a concept to measure the effectiveness of social policy interventions is inherently flawed and creates unwelcome paradoxes. This article explains why, instead of improving the lives of those who receive support, a focus on outcome information distorts both the priorities and practice of organizations who deliver such support, resulting in poorer results for those most in need. It provides an important first stage towards the evolution of new ways of conceptualizing ways to create improvements in social policy delivery.     

Prices,institutions, and determinants of supply in the Malian cotton sector

Cotton, both a source of livelihood for millions of poor rural households and a major source of export revenues, is a vital commodity for the economic and social development of Mali. Inefficiencies in the Malian cotton system at the ginnery and producers’ cooperative levels (e.g., late payment to farmers and poorly functioning credit schemes) have recently led to an important decline in supply, threatening the sustainability of the sector. Using regional data from 1998/1999 to 2008/2009, this study aims to quantitatively assess the contribution of key determinants, such as cotton prices and timely payment, toward the downward trend in cotton area. A dynamic supply model, based on adaptive expectations and partial adjustment, is employed to estimate the effects of prices and institutional factors, such as credit recovery rates and date of payment to farmers, on the Malian cotton supply. Results show that supply responds significantly to cotton prices relative to cereal and fertilizer prices. Date of payment varies across agricultural cycles and late payment negatively influences land devoted to cotton. Low credit repayment rates create disincentives to grow cotton. Therefore, the revitalization of the Malian cotton sector depends upon getting both prices and institutions right.     

进城农民工救助体系构建难的原因及财政对策

构建进城农民工社会救助政策和体系,对促进农民工城市化、市民化具有重要意义。但目前农民．Y-集中流入的城市政府构建该政策体系的积极性普遍不高,其中一个主要障碍是资金约束。而要解决这一问题,需要国家改革财政转移支付模式,构建中央财政与地方财政合理共担的框架,提高流入地政府构建农民工社会政策的积极性,流入地政府自身也应高瞻远瞩、加大投入。     

密封价格拍卖或招标中的有限腐败

本文研究了密封价格拍卖或招投标中的有限腐败问题,探讨了当行贿者通过行贿招标主持人获得多次出标机会,而其他竞标者不知道这种有限腐败行为时,对拍卖结果所产生的影响。在第二价格拍卖机制下,由于竞标者按真实估价报价总是弱占优策略,该有限腐败行为在此拍卖机制下不会产生影响。但对于密封的第一价格拍卖机制来说,由于行贿者的多个标价中的最高标价比其他竞标者的标价更强势(aggressive),导致其他竞标者获胜的概率减少,行贿者获胜的概率增加。而行贿者的其他出标机会所用的出标策略比其他竞标者的出标策略要弱势,所以在保证期望收益增加的情况下所付出的期望支付有可能比在没有腐败情形下的期望支付要低。特别地,当行贿者获得更多的出标机会时所采用的出标策略与我们的直觉是有差异的。有限腐败对于物品所有者来说是不利的,他的期望收益随着行贿者的特权的增强而减少。     

我国省对县(市)一般性转移支付的绩效评价——基于DEA二次相对效益模型的研究

一般性转移支付是我国转移支付制度的重要组成部分,它是中央财政为了平衡地区间财力差异、促进基本公共服务均等化为目的的重要制度安排。然而,中央财政以均等化为目标、以标准财政收支差为依据对省(市、自治区)拨付一般性转移支付资金,以及省对县(市)级政府拨付该项资金时,并没有规定具体用途,因此,县(市)级地方政府拥有对这部分资金完全的自主支配权。在多重目标,尤其是经济增长目标的压力下,一般性转移支付资金可能被挪用和挤占,上级政府实现公共服务均等化的政策意图难以达到预期的效果。本文的目的是:从制度层面论述一般性转移支付政策目标与效率评价的内在联系;探讨DEA二次相对效益模型对一般性转移支付绩效评价的适用性;从基本公共服务资金配置和提升效率两个方面,构建了省对县(市)一般性转移支付绩效评价体系;以云南省的县(市)为样本,对一般性转移支付绩效进行实证模拟评价;提出建立绩效评价是完善省对县(市)一般性转移支付制度的重要内容。     

我国经济的滞胀预期——国际收支角度的分析

导致经济滞胀的原因包括内因、外因多个方面。本文旨在从国际收支的角度来分析我国当前经济的增长态势和物价水平,指出随着我国经济逐渐融入世界经济,与国际市场的一体化程度提高,在美国次贷危机以及我国长期"双顺差"等因素的影响下,我国的经济运行已显露出一些"滞胀"迹象,并且存在着较强的滞胀预期。