西部市政公用行业发展的路径探索

非公有资本进入市政公用行业领域是促进这一行业发展的必然选择，但西部现有的运营体制和经营模式是制约其与东部竞争的主要障碍。因此，如何彻底地解决这一问题决定着西部市政公用行业的最终发展。本文提出改革应以政企、政事、建管、管养分开为突破口，模拟竞争的运营机制、构建有效的政府管制、创新公用行业筹融资形式和拟定透明的价格形成机制等。     

Forces Leading to the Adoption of Accrual Accounting by the Canadian Federal Government: An Institutional Perspective*/ LES FORCES AYANT MENÉ L'ADMINISTRATION FÉDÉRALE CANADIENNE À ADOPTER LA COMPTABILITÉ D'EXERCICE: UNE PERSPECTIVE INSTITUTIONNELLE

In 1995, the federal government of Canada announced that it would adopt full accrual accounting. The change was fully implemented at the department level in 2001 and for government‐wide financial reporting in 2003. Using the perspective of institutional theory, we examine several factors that had the potential to influence the federal government's decision to adopt full accrual accounting, including two royal commissions, the Office of the Auditor General of Canada, the Canadian Institute of Chartered Accountants, credit markets, and the practices of other national governments. We find that the decision to change to accrual accounting can be largely attributed to coercive and normative influences of the Office of the Auditor General of Canada (supported by the normative influence of the Canadian Institute of Chartered Accountants' Public Sector Accounting Board) and mimetic isomorphism with other members of the federal government's organizational field.     

教育偏好与教育投资行为分析

偏好是西方经济学消费理论的概念。教育偏好是对教育的需求,教育投资行为是对教育的投资也就是接受教育的行为。由于受到个人资本和社会资本的作用,教育偏好和教育投资行为之间呈现“增强”趋势。“增强趋势”和教育偏好的稳定性的基础上,教育的边际效用随时间的变化而增加,并且影响着教育需求曲线的弹性。     

Factor decomposition of sub-provincial fiscal disparities in China

With the help of fiscal statistics on sub-provincial public finances in the second half of the 1990s, this paper explores the hotly debated issues pertaining to fiscal disparities in China during this period, and the various factors driving the changes in fiscal disparities. Among them are economic factors (e.g., GDP per capita, economic structure), and institutional factors (e.g., urban–rural dichotomy, ethnic issues).We adopt Morduch and Sicular's general, regression-based approach to decompose fiscal disparity with respect to per capita fiscal expenditure (Morduch & Sicular, 2002). The empirical results indicate that among all the statistically significant factors, GDP per capita and urban–rural dichotomy are the two most important variables that affects fiscal disparities, with a total contribution of 60%. Other relatively important factors are economic structure and population density. Several features of fiscal expenditure in China identified by our empirical findings together with their corresponding policy implications are discussed.     

土地征收、征用中“公共利益”原则初论

公共利益是土地征收、征用中公权力行使的正当化理由。公共利益概念如何界定 ?在民法典中应当如何规定 ?如何避免实践中出现以公共利益为名谋商业利益之实的现象 ?本文以财产权社会化、权利本位、比较法研究方法等视角 ,解读公共利益 ,并且评析民法典草案的相关部分 ,提出若干立法建议     

公用企业垄断经营的对策研究

规范公用企业的市场行为是发展社会主义市场经济的要求，面对现实生活中公用企业滥用市场优势侵害消费者的合法权益、损害公平竞争的现象，必须采取反垄断经营的对策以制止和规范。     

论公共行政在构建和谐社会中的重要作用

构建和谐社会需要各方面共同努力才能完成，各级政府起着举足轻重的作用。政府具有公共行政职能。公共行政占有且支配各类社会资源，代表社会公正、公平和正义，主导社会发展方向，在构建和谐社会过程中具有不可替代的重要作用。     

股市公共性:股权分置改革的理论根据

本文对股权分置改革中的几个主要理论进行了分析，认为“流通股含权”说、“合同”说等是不能成立的；从政府政策的公共利益出发，提出了股市公共性学说。强调这一学说是支持股权分置改革的理论依据，据此分析了股权分置改革中的一系列政策举措。     

Study on Corporate Governance Structure of Public Enterprise from the Angle of Railway Renewal and Overhaul Rights

Governance mode, in which governance structure and relationships among transaction parties as well as the concerning economic performance of property rights allocation are determined, is always the initial and overall incentive institutional arrangement. Railway transportation facility renewal and overhaul rights take on dualistic characteristics of both public goods and enterprise goods. For those renewal and overhaul rights obviously belonging to public domain with prominent commonweal features, organization mode of public enterprise can take advantages of government and market govemance, save transaction cost, improve production efficiency, simultaneously fulfill society and enterprise objectives. Viewed from the angle of renewal and overhaul rights, even though we cannot eliminate, we can reduce the public domain in Chinese railway system by means of organization boundary adjustment, establishment of railway transportation enterprises providing complete transportation product for the transportation market. The paper strongly maintains that it is imperative to arrange railway renewal and overhaul rights within public domain through special governance structure on the basis of special lawmaking institutional supply.     

服务型政府建设中的问题探析

服务型政府建设不仅仅是政府的事，也是民众的事。在服务型政府的建设过程中，政府需要与人民互动；完善政府体系内的立法机关、行政机关、司法机关三者之间的关系和行为模式要同步进行改革，才能建设一个完整的服务型政府体制；政府机关的内部行政管理也必须从管制转向服务．服务型政府建设需要做到内外兼修；建设服务型政府也必须要解决对政府职能、规模、技术及投入与产出观念上和实践中出现的各种问题，最后也必须认识到建设服务型政府将是一个长期性的过程。