Will China's WTO accession worsen farm household incomes?

Many fear China's accession to the World Trade Organization (WTO) will impoverish its farmers via greater import competition in its agricultural markets. We explore that possibility bearing in mind that, even if producer prices of some (land-intensive) farm products fall, prices of other (labor-intensive) farm and nonfarm products could rise. New estimates, from the global, economy-wide numerical simulation model known as Global Trade Analysis Project (GTAP), of the likely changes in agricultural and other product prices as a result of WTO accession, are drawn on to examine empirically the real income implications of China's WTO accession. The results suggest farm–nonfarm income inequality may well rise within China but rural–urban income inequality need not. The article concludes with some policy suggestions for alleviating any pockets of farm household poverty that may emerge as a result of WTO accession.     

对纳税筹划问题的理性思考

纳税筹划近年来日益受到人们的关注,但国内研究多侧重于筹划策略和方法。本文试图从理论上对纳税筹划的必然性、可能性及其经济和社会效应进行较深入的探讨,完善纳税筹划的指导思想,纠正对其错误的认识。     

美国调节区域经济差异的财政措施及启示

美国的地理位置和历史文化决定了美国区域经济的发展严重不平衡.本文分析了美国政府对落后地区经济的财政调节措施,这对我国在市场经济条件下调节区域经济,推进西部大开发,一定具有深刻的启示.     

重庆市城市土地经济效益评价

从产出和投入两方面构建城市土地经济效益评价的指标体系,采用层次分析法对重庆城市土地的经济效益进行评价,可知:重庆城市土地的经济效益总体水平较低、波动较大,重庆城市近年来投入偏高影响了土地经济效益,而且重庆城市土地利用的集约化水平不高.     

基础力学课程教学改革的研究与实践

该文在深入分析基础力学各相关课程相互关系的基础上，认为基础力学课程的改革，应该优化组合备相关课程内容，减少重复内容，形成新的教学体系；应该在教学手段上注意现代化教学手段与传统教学手段的结合，激发学生的学习兴趣，提高课堂的效率；也强调实验环节的重要性，要注重学生动手能力的培养。     

经济管理综合实验中心运行工作的探索

围绕经济管理综合实验中心运行的工作内容、工作流程、组织机构、管理制度和团队建设进行了讨论,并对各环节的优化提出了设计思路。     

民办本科院校经济管理专业实践性教学初探

分析了本科院校的教育定位和经济管理类专业的教学模式;探讨以信息和信息技术完美的结合为实践型教育的支撑点,倡导学校具体教学单位与专业软件开发商共同研究开发出经济管理专业的应用型教学模拟软件并用于教学的问题。     

经济转型条件下的会计监管模式

目前，我国正处在经济转型过程当中，不完全改革引起了时而出现的宏观经济不稳定、就业得不到保证、越来越大的竞争压力、社会不公平的增加、难以削减的贫困以及严重的腐败问题，都与转型期的特点密切相关。而现代企业制度产生的双元控制主体的利益不一致、信息不对称，造成了现实中会计信息严重失真，影响了资本市场的有效运行。因此，引入以“政府为主导的会计监管模式”，可从源头上防范和治理腐败，保障现代企业制度的顺利实施，提高会计信息质量，维护市场经济秩序。     

The Infusion of Relational Market Obligations into the Austrian Agenda—Some Lessons Learned from Economic Sociology

Given its dictum of market equilibrium, economics in general obviously does poorly in shouldering market dynamics. Pervading obligatory traits of the market (other than mere dyadic contracting) is yet another area where not much attention is devoted. Whereas the Austrian agenda fills the first of these voids in a most sophisticated manner, its current discourse appears as oblivious concerning the manner in which market exchange transforms into relational interconnected obligations. That is to say, exchange is hardly understood as an indispensable facet of durable market obligations such as relationships 'constituting the market', but exclusively as immediate entrepreneurial arbitrage. Apart from an outright peculiar failure to recognize some of its own roots in this regard this omission unnecessarily delimits the manner in which Austrians can proceed and deepen their market analysis. The principal idea of this paper is to scrutinize the manner in which relational market obligations can be introduced into Austrian reasoning by drawing on ideas from within economic sociology. Max Weber's dictum on market openness takes on a particular role in this regard. An adjacent contribution strived for is to let this scrutiny foreshadow the manner in which such a partial reconciliation of market ideas from within economic sociology and Austrian economics could proceed.     

西汉初期“与民休息”政策述论

西汉初期是我国农业经济迅速恢复并达到空前繁荣的时期,这与西汉初期统治集团采取了比较符合实际的"与民休息"的经济政策紧密相关。其时代背景主要是鉴于秦朝实行严刑峻法、横征暴敛政策而亡的历史教训,以及汉初经济崩溃、民生凋敝的实际状况。"与民休息"政策内容丰富,主要包括调整土地关系、赋予军功贵族免役特权、免部分官私奴婢为庶人、减免田税口算徭戍、崇尚节俭和轻刑慎罚等六个方面。"与民休息"的经济政策,将为我们今天解决"三农"问题,发展农业经济,建设社会主义新农村提供有益的借鉴。