对邓小平社会主义本质论的思考

在邓小平社会主义本质论中,共同富裕目标应包含“富裕”和“公平”两个子目标;按“四、一”分法可划分为“途径”和“目标”两个层次;解放、发展生产力和消灭剥削、消除两极分化两个途径之间,有主从、轻重之别,前者决定后者,故前者又是实现共同富裕目标的最根本徐径。     

Linking job insecurity to well-being and organizational attitudes in Belgian workers: the role of security expectations and fairness

The aim of this study was to investigate how perceptions of job insecurity and fairness associate with individual well-being (job satisfaction and general health) and organizational attitudes (organizational commitment and turnover intention), under the condition that the psychological contract as perceived by the employee includes a promise on job security, or not. More specifically, we suggest that (H1) job insecurity is negatively related to individual well-being and organizational commitment and positively related to turnover intentions when job security is expected as part of the psychological contract, (H2) that job insecurity is negatively related to fairness perceptions when job security is expected as part of the psychological contract, (H3) that fairness associates positively with individual well-being and organizational commitment and negatively with turnover intentions and (H4) that the association between job insecurity, individual well-being and organizational outcomes is mediated by fairness under the condition that job security is expected as part of the psychological contract. Thus, we propose a model of mediated moderation. Results based on a sample of Belgian employees (N = 559) supported our hypotheses for organizational outcomes. For individual well-being, the mediation framework was not conditional upon a perceived promise of job security as part of the psychological contract. We conclude that employees' perceptions of job insecurity and fairness are important factors in employees' well-being and their attitudes towards the organization. More importantly, these perceptions can in part be shaped by organizational agents such as managers and supervisors. Additionally, the active utilization of the psychological contract in management strategies seems to have favourable results for the fostering of pro-organizational attitudes among employees.     

组织公平视角下国有商业银行核心竞争力培育机制研究

现代商业银行的竞争本质上是核心竞争力的竞争。组织公平对国有商业银行核心竞争力的成长具有促进作用,但有待深化和完善。基于二级分行的样本数据,借助结构方程模型,采用经验性研究揭示二级分行组织公平对核心竞争力的微观促进机理,发现优势促进的路径和不足之处,为国有商业银行公平激励机制的设计和实施提供理论借鉴,从而推进核心竞争力培育的进程。     

地区间税收竞争与税收转移制度研究

税收竞争分为正当竞争和不正当竞争,后者是地方政府滥用税收优惠或变相利用财政奖励手段吸引其他地区创造的税收转移,获得了本不属于本地所创造的税收。不正当税收竞争不仅使创造税源的地区税收流失,破坏全国统一的税收秩序,危害区域间税收公平,而且也为企业偷漏税行为埋下了制度温床。通过探讨地区间不正当税收竞争表现形式、危害及其纠正措施,认为完善地区间的税收分配机制要健全企业总部与基地间税收分享机制,严格清理规范全国税收制度,加强税收转移监控,修订税收征管法和明确国内税收管辖权制度等。     

Linking Belgian employee performance management system characteristics with performance management system effectiveness: exploring the mediating role of fairness

Based on expectancy theory, goal-setting theory and control theory, we propose a model in which perceived fairness mediates the relationship between characteristics of employee performance management (PM) systems and their perceived effectiveness by employees. PM system characteristics we propose are the frequency and length of formal reviews, the frequency of informal reviews and feedback, whether the formal conversation focused on evaluation or development and finally the degree of participation. The model was tested on a cross-industry sample of 3192 employees in Belgium. The measurement and structural models were simultaneously tested using structural equation modeling, and we used a bootstrapping approach to test the mediation hypothesis. Our findings indicate that performance review focus and employee participation strongly relate to perceptions of appraisal fairness and PM system effectiveness and that the frequency of informal performance reviews is stronger related to PM system effectiveness than the frequency of formal performance reviews. This suggests that the manifest expressions of PM have more impact on PM system effectiveness rather than the more latent characteristics of PM systems. The findings advance research to the role and functionality of PM systems by showing that (a) the manner in which PM systems are shaped and executed is of fundamental importance for their effectiveness, (b) fairness partially mediates the relationship between PM system characteristics and their effectiveness and (c) the three motivational theories appear useful for understanding the consequences of PM practices on individual employees.     

Group Selection and the Limits to Altruism

Several evolutionary mechanisms have been identified in the literature that would generate altruism in humans. The most powerful (except for kin selection) and most controversial is group selection, as recently analyzed by Sober & D.S. Wilson. I do not take a stand on the issue of the existence of group selection. Instead, I examine the level of human altruism that could exist if group selection were an engine of human evolution. For the Sober & Wilson mechanism to work, groups practicing altruism must grow faster than other groups. I call altruistic behavior that would lead to faster growth efficient altruism. This often consists of cooperation in a prisoner's dilemma. ltruistic acts such as helping a temporarily hungry or injured person would qualify as efficient altruism. Efficient altruism would also require monitoring recipients to avoid shirking. Utilitarianism would be an ethical system consistent with efficient altruism, but Marxism or the Rawlsian system would not. Discussions of efficient altruism also help understand intuitions about fairness. We perceive those behaviors as fair that are consistent with efficient altruism. It is important to understand that, even if humans are selected to be altruistic, the forms of altruism that might exist must be carefully considered and ircumscribed.     

对于我国公平与效率关系的经济学思考

本文主要通过对我国公平与效率关系的描述及当前面临的现状的分析,运用帕累托效率的分析方法,得出公平与效率本质上具有一致性的结论,在此基础上提出公平与效率可以实现最优结合。我国目前正值“十一五”规划纲要的实施初期,大力发展和谐社会,应该在微观领域体现效率优先的原则,宏观领域公平优先的原则,来实现二者的最优结合。     

用基尼系数衡量我国收入公平的局限性探讨

文章认为,基尼系数在衡量我国收入公平问题存在的局限集中表现在基尼系数自身存在、衡量收入公平和我国收入差距特殊性三个方面。基于此,要结合对居民主观性评判起影响作用的因素和科学的理性统计数据两方面对我国收入公平问题做出符合实际的科学判断。     

公平偏好下基于投资者主导的流域生态补偿激励契约设计

十四五规划强调要进一步健全生态补偿机制,实现生态文明建设新进步.为促进流域生态补偿激励机制的进一步优化,基于个体公平偏好的视角,构建基于流域生态补偿投资者为主导的动态博弈模型,探讨生态系统服务提供者和投资者共同组成的激励契约优化设计问题.研究发现:相较于投资者无公平偏好的情形,在其具有公平偏好时,补偿双方的整体效用均随补偿系数的增加而有所降低;当流域生态补偿双方均具有公平偏好时,双方的整体效用会随着补偿成本补贴系数的增加而增加;流域生态补偿投资者的公平偏好是确保自身效用最大化的一种手段.     

初次分配领域中效率与公平关系的思考

正确把握初次分配领域中效率与公平的关系,是构建社会主义和谐社会的关键环节。在初次分配领域中,效率与公平的关系在逐步走向合理化的同时,也还存在一定的缺陷,需要进一步调控和完善。初次分配中效率与公平关系变革的形成有着特定的时代背景,当经济进入新的发展时期,新的问题、矛盾随之产生,只有科学合理的分配体制才能够保证经济持续稳定又快又好的发展。