基于财政税收管理体制创新对策探究

财政税收管理是我国财政税收体系的很重要的一部分,它也关系到经济政策能否顺利实行。所以妥善的完成财税管理工作可以调动税收管理人员的积极性,也能从一定程度上提高对财税的管理能力,从而对经济建设有着积极的作用。但是,我国的财税管理体制还是存在一些问题的,财政税收发展并不是一帆风顺。所以完善财税体制也就便得刻不容缓了,它能有利于我国建设财政税收体系,能在财政税收管理工作中发挥举足轻重的作用,是税收工作的重点。下面我就对该体制提出一些个人的见解及创新对策。     

以科学发展观为统领积极推进财政税收体制改革

本文从我国农村财税体制中存在的问题和科学发展观入手，探讨财税体制改革，通过对我国农村的具体现状进行分析，提出了推动财政税制改革的建议。     

对推进企业自主创新的财税政策探讨

笔者经过对财政支持企业自主创新的理论分析,了解了部分国家推进企业自主创新的财税政策,提出了我国现行企业自主创新财税扶持政策存在的问题和财税政策的建议。     

以分税制改革为契机实现财政职能的转变

建国以来，我国财政体制几经变革，目的是解决中央与地方在财权分割上的集散问题，经历了一个“集权—分权—再集权—再分权……”的过程。这次从1994年开始推行的分税制改革，在很大程度上冲出了改革开放以来我国绝大多数地区实行的“放权让利”的财政包干体制，向规范化、科学化的财税管理体制迈出了关键性的一步。准确把握分税制改革的方向，因地制宜地制定我省财税政策措施，对于促进全省经济和各项事业的发展具有重要意义。分税制改革的特点和作用实行分税制改革是建立社会主义市场经济体制的重要组成部分，它与以往财税改革相比有着突…     

建设中原经济区 财税政策最给力——“中原经济区建设财税政策研讨会”专家发言摘要

由财政部财政科学研究所、中国财政学会主办的中原经济区建设财税政策研讨会目前在京举行,来自国家综合部门、研究机构、大专院校的领导、专家、学者,分别从国家财税政策如何支持中原经济区建设和发展以及河南地方财政如何灵活运用国家财税政策,发挥财政职能作用等方面提出意见建议,必将在中原经济区建设和发展中起到积极的助推作用。这里刊发部分发言摘要。     

财政分权、政府治理结构与县级财政解困

本文基于我国2000~2005年间县级面板数据,从财政自给能力角度出发,利用动态面板数据模型考察财政分权和地方政府治理结构改革在促进我国县级财政解困过程中发挥的作用。研究表明,财政收支分权在县级财政解困中的作用具有明显的不对称性:财政收入分权水平提高有助于增强县级财政的自给能力,实现县级财政解困;财政支出分权水平提高则会显著加剧县级财政困难程度。2002年所得税分享制度改革以来,财政收支分权的不对称性作用明显减弱。另外,近年来我国推行的政府治理结构改革,包括撤乡并镇改革和省直管县体制创新,在增强县级财政自给能力和改善财政状况方面并没有取得明显成效,其中省直管县体制创新反而不利于县级财政自给能力的增强。     

做好调研文章促进科学决策

近年来,湖北省财政办公室系统紧扣发展主题,坚持服务领导决策、服务财政改革、服务财税管理的思路,不断改进和加强财政调研工作,较好地发挥了参谋助手作用。     

深化改革,财税体制改革要打头阵

6月30日,中共中央政治局召开会议,审议通过了《深化财税体制改革总体方案》,并且明确了新一轮财税体制改革2016年基本完成的重点工作和任务,2020年基本建立现代财政制度。这意味着财税体制改革的大幕将全面拉开,那么改革将涉及哪些主要内容？又会从何处突破、怎样推进呢？     

实施五大功能区域差异化政策 重庆市财政推全面改革方案

正5月16日,重庆市召开全市财政改革与管理工作会议,推出深化改革方案,并做了安排部署。据了解,市财政局在充分调研,反复讨论的基础上,形成了财税体制改革和财政支持重大领域改革的具体思路、方法步骤和任务分工,并相继     

我国财税体制改革中的难点及未来展望

党的十八届四中全会把财税体制改革提升到"推动国家治理体系和治理能力现代化"的战略高度,并在全会通过的《决定》中对深化财税体制改革做出了系统部署和详细阐述。但由于体制性约束、既得利益集团阻挠和配套制度不完善等原因,财税体制改革在现实实践中会遇到种种困难,甚至是举步维艰。基于此,本文分析了我国财税体制改革中的难点,并对我国财税体制改革的未来进行了展望,以期对我国形成完善的财税体制做出一点贡献。     

Islamic Rule and the Empowerment of the Poor and Pious

Does Islamic political control affect women's empowerment? Several countries have recently experienced Islamic parties coming to power through democratic elections. Due to strong support among religious conservatives, constituencies with Islamic rule often tend to exhibit poor women's rights. Whether this reflects a causal relationship or a spurious one has so far gone unexplored. I provide the first piece of evidence using a new and unique data set of Turkish municipalities. In 1994, an Islamic party won multiple municipal mayor seats across the country. Using a regression discontinuity (RD) design, I compare municipalities where this Islamic party barely won or lost elections. Despite negative raw correlations, the RD results reveal that, over a period of six years, Islamic rule increased female secular high school education. Corresponding effects for men are systematically smaller and less precise. In the longer run, the effect on female education remained persistent up to 17 years after, and also reduced adolescent marriages. An analysis of long‐run political effects of Islamic rule shows increased female political participation and an overall decrease in Islamic political preferences. The results are consistent with an explanation that emphasizes the Islamic party's effectiveness in overcoming barriers to female entry for the poor and pious.     

Two hospice patients and the roles of the physician and the physician executive

Hospice care is available nearly everywhere. Yet some physicians aren't aware of its role in end-of-life care. Explore what hospice care provides and how patients and their families may benefit.     

领导预期与实际效果产生偏差的原因及纠偏之术

领导预期与实际效果产生偏差,主要表现为预期目标无法达成、预期效果没有实现、预期进度没有跟上等。组织环境变化、信息传递阻塞、行动方案不合理和决策执行不到位等是造成这一问题的主要原因。应通过提升环境感知能力、疏通信息传输通道、优化决策方案制订和强化组织执行能力等来纠正偏差。     

Globalization and the role of the global corporation

A great deal of controversy exists these days concerning the role of the global corporations with very little agreement. Many charges and claims are made, often unsubstantiated and contradictory. The situation is complex due to the many different issues and points of view. This paper identifies some of the problems, issues, and perspectives and then suggests that the key question concerns the net effect of the global corporation. Unfortunately, the answer to that question still depends on a person's point of view. Therefore, it is concluded that it would be a mistake to simplify any discussion of the role of the global corporation and that we need a generally accepted set of guidelines for ethical behavior of the global corporation. This background is then used to introduce the other papers in this special issue of the Journal of International Management.     

汉高祖和汉文帝是如何使用老实人与不老实人的

人确实可以分成老实人与不老实人,而且在做人上,老实人确实更让人放心,人们在感情上也更容易接受老实人.但是,老实人并非十全十美,不老实人也并不一定都是奸人和坏人.一般情况下,老实人与不老实人只是为人处事的风格不同和个性上有差异,因而不能简单地将之作为政治上取舍评判的标准.用人在坚持德的根本标准的前提下,关键是要因才使用,便之各尽其长、各得其所.汉高祖和汉文帝在历史上都是以雄才大略和辉煌功业彪炳于世的,他们对老实人与不老实人的使用方法及其效果能给我们一些有益的启示.     

税费改革后乡镇党委政府的退与进

农村实行税费改革特别是免征农业税后,对乡镇党委政府的工作重心提出了新的要求。最近,我深入到全县16个乡镇、30多个村,采取集体座谈、个别走访等形式,就乡镇党委政府如何在新的政策背景下实现职能转换进行了调查。通过调查,我认为,税费改革后,乡镇党委政府的工作必须有退亦有进,做到审势而退、乘势而进。审势而退乡镇党委政府要突破传统的思维定式和工作模式,从税费征收、行政干预农业生产和主导农村社会事务等领域退出来。一要从直接从事税费征收中退出来。受计划经济体制积弊的影响,长期以来,税费本应是由经营户按照相关政策自主交纳的,…     

Governance Reforms: the Good,the Bad,and the Ugly; and the Sound: Examining the Past and Exploring the Future of Public Organizations

This paper addresses governance reforms of the last three and a half decades and looks into the future. This is done in three parts. The first part presents a birds-eye view of the massive literature on governance and governance reforms with a focus on the good, the bad, and ugly sides, then in part two argues for an alternative concept or theory of “sound governance” with characteristics and dimensions that overcome the deficiencies of other models of governance. As a consequence of reforms, the third part examines the past and explores the future of public organizations via “going home” as a conclusion with possible scenarios, challenges, and opportunities.     

以改革创新精神推动领导班子思想政治建设

党的十七大明确提出,要以改革创新精神全面推进党的建设新的伟大工程.领导班子思想政治建设是党的建设的首要任务,进一步研究领导班子思想政治建设如何适应新形势的发展需要,使领导班子思想政治建设符合与时俱进的要求,显得尤为重要.     

The State of Accounting and the State of the State

The purpose of this paper is to present a study of the evolution of accounting regulation within one country in the context of that country's historical development, the origins and motivations of the legal system and the state, and the subsequent outcomes in terms of accounting rules and regulations. The case in point is Greece. However, the paper neither describes specific regulatory practices in a systematic manner nor rules that exist for the preparation of the financial statements. It is concerned instead with the relationship between the state and corporate accountability.In the context of accounting regulation, Greece has recently attracted attention in the research literature. Papas (1993) and Ballas (1994) were among the first to describe to an international academic audience various institutional aspects of corporate accounting in Greece while Neal (1997) has attempted to describe the social and economic forces that have shaped its development. However, this study offers new insights into the institutional framework of accounting and in particular the relationship of the state to accounting regulation.     

领导观的重塑与和谐社会的构建

领导观是对领导这一社会现象的根本看法,它并不能代替决策、用人、协调等具体的领导活动,但它是领导工作的灵魂,贯穿于领导实践的全过程。构建和谐社会作为党在新的历史时期作出的具有深远意义的社会发展战略,是一项涉及经济、政治、文化等各个领域的社会系统工程,需要物质文明、精神文明和政治文明的协调发展。其中,作为政治文明和精神文明的领导观在构建和谐社会中有着特殊的作用,它直接影响着领导效能的高低、领导成本的大小,并关系到整个社会精神风貌和社会效益的好坏。因此,重塑适应和谐社会需要的领导观,无疑是构建和谐社会的题中应有…