我国农业现代化道路的制度困境与重构

虽然中央为农村改革发展和制度建设指明了方向,但是由于我国尚处于新旧体制过渡时期,制约我国农业现代化发展的制度困境在一定时期内还将长期存在。深化农村土地产权制度改革、创新农产品流通体制,发展企业化的批发市场、加快农村金融改革与创新,重构服务“三农”的农村金融体系、构建民营农场制度、创新农村人力资本形成与积累制度,将为破解我国农业现代化道路上的制度困境提供有益出路。     

我国海岛经济管理体制与经济发展模式的比较——以长岛县和长海县为例

随着全球经济的快速发展和陆地自然资源的日趋紧缺,海洋开发利用已成为许多国家重要的经济战略。我国是海洋大国,丰富的岛屿资源是我国海洋开发的重要依托。开发海岛资源,主要从发展海洋渔业入手,但不同的发展模式显示出不同的发展前景。在对山东省长岛县和辽宁省长海县的经济发展模式做简要对比分析后,探寻海岛经济可持续发展规律,并对相关问题进行思考。     

福建省水产业二十年改革与发展

改革开放２０年来,福建省水产业有了突飞猛进的发展。主要经验：一是解放思想、开拓思路;二是改革渔业经济体制;三是实施科教兴渔;四是扩大国际交流与合作;五是加强法制建设     

国际对冲基金监管制度比较研究与启示

对冲基金近年发展迅猛,各国根据本国国情初步建立了监管制度。本文认为应从改进治理结构、强化自律监管,加强市场约束、提高透明度等方面,沿运营流程和主要运营当事人两条线索完善对冲基金现有监管法律制度。在金融市场全面开放背景下,我国应在放开私募管制基础上根据市场和金融产品发展进程推进对冲基金逐步合法化。     

韩国存款保险制度发展的经验及启示

韩国存款保险制度既融汇了美国等国家先进的制度理念,又积累了危机的实践经验,已经处于世界先进水平。本文通过对韩国存款保险制度建立的背景、发展历程和设计特征进行研究和探讨,为我国存款保险制度的建立提供参考。     

论我国农村金融监管制度的改革与完善

对我国农村金融监管制度的完善应紧密结合我国农村金融自身所具有的鲜明特性。金融监管应追求安全与效率的和谐统一。金融监管的方式应从单纯的合规性监管、统一监管更新为以风险性监管和分类监管、差别监管为主。在健全农村金融监管法规的基础上应有针对性地对民间金融合法化。多元化的监管体系和足够的监管资源、均衡投入的监管力量也是成熟的农村金融监管制度必不可少的。     

鼓励我国民营企业境外投资的税收政策研究

民营企业境外投资对我国经济发展具有重要意义。本文认为目前我国涉及民营企业境外投资的税收政策不够完善,政府有必要通过制定相关税收法规,加强国际税收协调,完善纳税服务体系等措施鼓励民营企业境外投资。     

A field experiment to explore the effects of detection and penalties communications and framing among Washington State retail firms

The Washington Department of Revenue facilitated a field experiment to explore opportunities to increase Use Tax and Business and Occupation (B&O) Tax compliance by retail industry firms. The experiment tested two enforcement strategies (actually put in place by the State of Washington): communication of noncompliance penalties and announcement of an enhanced detection initiative. Of special interest was whether the compliance initiatives would differentially influence firms in divergent financial positions (increasing versus decreasing revenues). Findings were consistent with the gain/loss framing concept of prospect theory: the elevated enforcement initiatives increased both actual reported Washington State Use taxes and B&O Taxes more for firms with declining revenues (loss frame) than for firms with raising revenues (gain frame). Historically the Use Tax has had a low rate of compliance while the B&O Tax has had a high rate of compliance; thus we tested two very different taxes. The results of the experiment suggest that revenue agencies with limited resources may benefit from focusing greater compliance enhancement efforts on firms with declining revenues as more tax dollars will be generated from these taxpayers. For tax researchers, this experiment demonstrates that gain/loss tax framing can occur in nature by means other than withholding.     

Degrees of tax indexation and nominal interest rates: Effects of inflation on incentives to save and invest

This paper examines the effects of inflation expectations on nominal interest rates, and incentives to save and invest under partial and complete tax indexation schemes. One would expect that a partially indexed structure would be better than a non-indexed system. However, this is not the case—it reduces the adverse effects of inflation on the incentives to save, but accentuates them on the incentives to invest. Moreover, a change from a non-indexed tax structure to a fully-indexed structure will, ceteris paribus, lead to lower equilibrium interest rates, whereas a switch to a partially indexed system will imply higher rates.

企业合并会计国际差异的制度背景与思考

2006年财政部发布了《企业会计准则第20号——企业合并》。本文主要通过对该准则与国际会计准则的对比,分析其制定的环境背景因素并对我国企业合并会计准则进行了探讨。