破解财政分税制改革难题的逆向思维——三级政府三级财政三级分税

我国实施财政分税制,是适应政治、经济、财政等大环境,深化改革的必然结果和正确选择。1994年实行分税制,划分了中央与地方之间的财权,并希望通过逐步深化改革来解决省以下各级的财力分配问题。十余年过去了,省以下的分税制改革没有取得任何实质性进展,由此导致非规范化运作的负作用逐步放大。分税制改革无法深化,是因为遭遇到在现有体制下无法破解的“难题”。要解开这一“难题”,必须进行体制创新,将五级政府、五级财政“扁平化”为三级。中央、省、县三级政府三级财政三级分税,是我国分税制的出路,也有利于解决我国政府体制、财政体制中诸多深层次问题。     

重庆旅游产业集聚发展研究

旅游产业集聚是旅游经济空间发展的必然过程和提升区域旅游竞争力的客观要求。文章在重庆旅游产业集聚的现状评价基础上,讨论了空间格局和不同地域旅游行业部门的聚集内容,指出了政府对重庆旅游产业集聚的推进方略。     

城市流动人口权益保障与犯罪预防探讨

我国改革开放以来,人口流动成为普遍的社会现象,以农民工为主的城市流动人口的急剧增加,带来一些新的社会现象,主要是流动人口的合法权益得不到保障和流动人口违法犯罪现象增多。城市流动人口的“犯罪率增高”与“权益得不到保障”是紧密相关的,应制定一部统筹性的、高效力的法律,保障我国城市流动人口合法权益,并预防流动人口违法犯罪。     

政府干预对市场声誉机制的挤出效应——中国医疗保障制度改革的逻辑

监管和自律是克服医生道德风险的两种主要途径,但是政府对医疗领域的过度干预会挤占市场声誉机制的发育空间,同时也进一步强化了医生的道德风险.改革现行"管办不分"的医疗卫生体制以及医院等级评定和医生职称评定制度,同时放松政府对医疗服务价格的控制.以恢复被扭曲的医疗供方市场声誉机制.     

Market forces and competition in university systems: theoretical reflections and empirical evidence from Italy

This paper deals with the reforming processes in higher education (HE) from centralised systems towards more competitive ones. In particular, I discuss these issues referring to the Italian case, and the market‐like mechanisms introduced in it during 1990s and early 2000s. The focus of the paper is in analysing the effects of the increasing competition on teaching performance of universities. For this purpose, I develop a theoretical model, moving from the framework of yardstick competition (YC), to describe the functioning of a competition model based on comparing performance of institutions. Then, I apply this model using data from the Italian university system. The results suggest that an increasingly competitive environment effectively improves the universities’ performance, which is also influenced by other factors, namely the characteristics of the institutions themselves and of their students, and by the resources available. As the exploratory nature of the study, these findings must be validated through future research.     

政府R&D资助对企业R&D经费投入的影响——基于浙江省规模以上工业企业行业面板数据的实证分析

政府对R&D活动的投资将产生双重效应：杠杆效应和挤出效应。现阶段,浙江财政R&D投入对民间R&D投入的激励效应如何？政府资助率为多高时杠杆效应最佳？本文运用浙江省规模以上工业企业2003年行业截面数据和2006-2008年行业面板数据,通过计量分析方法和模型,就政府R&D资助对企业R&D投入的影响进行实证检验。结果表明,在样本期内政府科技投入对企业R&D支出有明显的促进作用,轻工业企业的政府最佳资助率要高于重工业企业,对轻工业的R&D资助产生的杠杆效应大于重工业企业。     

政府会计的逆向选择模型分析

作为国家进行公共财政管理、提高财政透明度的有力手段,政府会计已经日益受到政府和相关人士的重视,但人们的注意似乎都集中在如何建立完善的政府会计体系上,对于"为什么要建立政府会计体系"这一基本的理论却研究很少。本文就以博弈论为理论出发点,建立了政府与纳税人之间的逆向选择模型,讨论了政府和纳税人之间在信息不对称情况下将出现的逆向选择问题,针对这一问题提出两个解决方法——信号传递和信号甄别,结合这两种方法,得出"无论是政府还是纳税人,都对建立完善的政府会计体系有更高的要求"的结论,于是,政府会计才会应运而生。本文试图从博弈论的角度论证政府会计之所以存在的依据。     

民营化与我国城市公用事业关系研究

民营化是我国城市公用事业进一步发展的出路所在.本文以此为研究出发点,立足于席卷全球的"民营化"浪潮和发达国家城市公用事业成功的民营化实践.通过对我国城市公用事业的现状、与民营化的关系及民营化过程中的问题进行研究,力图构建适应我国城市公用事业良性、快速发展的民营化模式.     

税收分成如何影响企业创新——来自我国上市工业企业专利申请量的证据

基于我国1081家上市工业企业的面板数据,采用市级政府企业所得税分成率衡量税收分成。研究发现,税收分成与企业创新间呈显著的“倒U”型关系,即随着税收分成程度的提高,其对政府的“征税激励”将超过“税基保护激励”,导致税收分成对企业创新的影响从促进转为抑制。进一步考察企业所有制和行业性质对这一非线性关系的调节作用,结果显示：国有企业曲线的形态更加陡峭、转折点发生左移、创新整体水平更低;高科技企业的曲线更加陡峭、转折点发生右移、创新整体水平更高。     

Incentives and disincentives for diversified agroforestry systems from different actors’ perspectives in Bolivia

Even though diversified agroforestry systems can provide sustainable livelihoods and a resilient production of different goods, adoption remains limited in Bolivia. We examine major obstacles to agroforestry adoption and possible incentives proposed by farmers and civil-society organizations, and relate them to governance and international mechanisms that might play a role in agroforestry adoption. Market access for produce from diversified agroforestry remains difficult, as does its processing and transport. Moreover, farmers have difficulties in achieving the quantities and homogenous quality demanded by markets in the major cities. But most importantly, farmers and civil-society organizations saw little government support, although ‘ecological production in harmony with Mother Earth’ is prescribed by law and the constitution. Agroforestry farmers needed support most urgently in the initial phase, when investment costs are high and returns low. They suggested affordable credits, subsidies for diversified farming systems, and insurance against fire. We identified important albeit small steps towards developing markets for agroforestry products, but government support – mostly in the form of diesel subsidies, materials, and infrastructure – mainly benefitted large-scale monocultures and cattle ranching. In response to this, interviewees opted for strengthening farmers’ organizations, for demanding support with the help of civil-society organizations, and for disseminating best practices.