基金净值估值问题研究

证券投资基金伴随着对稳定中国股市的迫切需要匆匆而来,在短短数年内获得了迅速地发展,并已初步显示其在增强股市筹资功能,推动金融体制改革方面的积极作用。但由于我国证券市场本身固有的缺陷,证券投资基金运作遭遇了许多问题,需要我们在实践中不断地完善。对基金净资产估值方面存在的问题进行理论探讨和经验研究,以期为目前投资基金的运作和管理提供一些参考。     

差距指数与后发优势指数研究

后发优势是发展中国家因为落后而具备的一种快速发展的潜能,许多学者从定性方面对后发优势进行了分析。本文试图从定量这一全新的视角来审视后发优势,提出了差距、差距优势、差距优势指数、后发优势指数的概念,对决定这些指数的相关函数的自变量因子进行分析,在此基础上,提出了差距优势是普遍存在的,差距优势是一种潜在的后发优势,这种潜在的后发优势转化为现实的后发优势需要3个方面的必要条件,并对这些必要条件进行了简要的分析归纳。     

黑龙江省城乡居民收入差距实证分析

文章运用黑龙江省1978—2006年的统计资料，分析了黑龙江省城乡居民收入差距的现实状况及变化趋势，在论述了影响黑龙江省城乡居民收入差距的主要理论因素的基础上，通过建立多元回归模型验证了各因素对黑龙江省城乡收入差距的影响程度，并进一步提出了缩小黑龙江省城乡居民收入差距的对策建议。     

中国电信业务普遍服务资金筹措方式研究

本文针对引入竞争后 ,通过交叉补贴实现普遍服务资金筹措体系瓦解的现状 ,运用财政学及经济学的有关理论 ,根据我国各电信业务的市场结构 ,研究了不同税种对企业行为和经济效率的影响 ,建立了适合我国普遍服务资金的筹措途径。     

我国保险企业所得税问题分析

从我国保险企业所得税现状出发，结合新实施的企业所得税法，分析探讨我国保险企业所得税制度中的税负、准备金扣除、税收优惠、汇总纳税等几个主要问题及完善思路，兼论新税法对我国保险企业的影响。     

Intra- and Inter-industry Externalities from Foreign Direct Investment in the Mexican Manufacturing Sector: New Evidence from Mexican Regions

This paper presents new empirical evidence on externalities from Foreign Direct Investment (FDI) in several Mexican regions in the early 1990s. The main findings are threefold. First, the presence of FDI creates negative externalities within industries and positive externalities between industries through backward linkages. Second, FDI-externalities are stimulated by large technological differences between FDI and Mexican firms and by geographic concentration of industries. Third, we identify a substantial level of regional heterogeneity of the externality impact of FDI, in line with the notion that FDI may have contributed to processes of changing regional prosperity under trade liberalization. The findings also imply that maquiladora firms in the border states are generating positive externalities.     

开征社会保险税的设想

针对我国社会保障制度存在幅射面窄、收费标准不统一、缺少法律依据、不能专款专用、政出多门的问题，提出开征社会保险税的设想。该税种应遵循：通盘考虎，分步实施、税收“中性”、负担与受益相对应、专款专用、公平等原则。并从纳税人、征税对象、税率等税制要素进行设计。社会保险税具有强制性，是筹措社会保障基金的主渠道，力求使社会保险税和国家惯例接轨。     

大力推进产权市场交易品种创新

目前，产权市场大量交易品种仍以非证券化的实物形态出现，从而使得产权市场配置资源的功能难以发挥。因此，应大力推行产权市场交易品种创新，积极发展股权、基金、资产证券化产品的交易。文章对此作了深入探讨。     

制度经济学:一个创新性公共财政实践——以浙江瑞安“教育助学凭证制度“为例

基础教育发展由"非均衡"到"均衡"转型的重要瓶颈,是教育城乡差距过大问题。政府干预及其相应制度扭曲,是造成当前城乡教育发展不均以及经费统筹与使用效益不高的根本原因。政府有责任对城乡教育资源的优化配置构建一种自由与公平的教育制度博弈平台和制度博弈机制。瑞安实施的"教育助学凭证"作为一种创新性公共财政制度安排,给国家从根本上解决县域贫困生弱势群体以及流动农民工子女的教育经费资助问题,提供了一条可资借鉴的路径。     

Examining the behavior of renewable‐energy fund investors

Mutual fund investors could contribute to sustainable development by encouraging fund managers to channel their savings into the funding of sustainable energy projects adopted by firms. This study examines whether renewable‐energy investors take into account financial and/or nonfinancial factors when making the decision to invest in a specific fund, comparing their investment behavior with that of black‐energy and conventional investors. To this end, we have gathered information about 4,368 mutual funds (76 renewable‐energy funds, 109 black‐energy funds, and 4,183 conventional mutual funds) from January 2007 to December 2017. For this sample, we adopt a panel‐data approach with Petersen's standard errors clustered by fund and year. Our results indicate that renewable‐energy fund investors are less sensitive to past financial performance than are black‐energy and conventional fund investors, indicating that the former derive their utility from nonfinancial attributes whereas black‐energy investors derive their utility from a conditional multiattribute and conventional fund investors derive their utility from financial attributes.