上海市、区两级政府财权事权划分:效应评估与政策引申

上海市、区两级政府财权事权划分演变根植于分税制改革实践中,主基调是通过财力的频繁调整来寻求财力与事权相匹配,以确保区级公共服务财政能力,而对事权清晰划分缺乏实质性进展.立足上海“十四五”时期经济、社会、财税发展新环境,结合财政体制改革取向,上海市、区两级政府财权事权划分改革可细化市、区财政事权和支出责任划分清单,促进市、区财权与财政事权动态匹配,优化市对区的转移支付机制.     

上海市、区两级政府财权事权划分:效应评估与政策引申

上海市、区两级政府财权事权划分演变根植于分税制改革实践中,主基调是通过财力的频繁调整来寻求财力与事权相匹配,以确保区级公共服务财政能力,而对事权清晰划分缺乏实质性进展.立足上海“十四五”时期经济、社会、财税发展新环境,结合财政体制改革取向,上海市、区两级政府财权事权划分改革可细化市、区财政事权和支出责任划分清单,促进市、区财权与财政事权动态匹配,优化市对区的转移支付机制.     

我国土地财政问题及其解决对策

我国的分税制改革导致了事权的下解和财权的上移，同时也引发很多问题，最为明显的就是地方政府的土地财政问题，目前我国的房地产市场过热、房价过高、房地产业及相关产业泡沫增长等很多都是源于此。改革我国当前的财税体制，明确中央和地方的财权和事权，完善土地出让补偿机制，加强监督，进而建立科学的公共财政制度。     

开征房产税的可行性与存在困难研究

2016年5月1日,营改增在全国范围内推行,营业税彻底退出了历史的舞台。伴随而来的问题是,原来以营业税为主体税种的地方政府面临着主体税种的缺失、财政收入压力增大、财权事权不协调问题。党的十九大报告中明确指出要加快建立现代财政制度,建立权责清晰、财力协调、区域均衡的中央和地方财政关系,深化税收制度改革,健全地方税体系。可见构建完整的地方税体系变得十分紧迫。本文通过分析地方政府财政收支的现状以及现行房产税存在的不足,提出开征房产税的可行性并指出存在的困难。     

转移支付与基本公共服务供给——基于省级面板数据研究

财政分权体制使得我国各级财政的财权与事权不匹配,公共服务供给不足,因而拟通过采用转移支付制度以促进地区基本公共服务供给数量和质量提升。选取我国2008—2016年31个省的面板数据,通过混合OLS回归模型的实证研究,发现转移支付对基本公共服务的促进作用并不显著,但是对中西部各省的促进作用要好于东北和东部沿海地区。     

关于建立上海郊区差别化管理体制机制研究

建立上海郊区差别化管理体制机制的总体思路是:以主体功能区划分为基础,根据各区(县)不同的主体功能和开发任务,实施差别化政策;按照"二级市"的要求,简政放权,增强郊区自主发展权和统筹协调权;适度调整市、区财政分配体制,使郊区各区(县)事权与财权相匹配;建立和完善财政转移支付、土地利用激励、财政激励、生态发展激励和绩效考核五大机制,促进郊区差别化管理,增强郊区统筹协调发展的能力;实施"强镇扩权",创新郊区基层管理体制机制,增强郊区发展活力。上海建立郊区差别化管理体制机制,还需适当调整郊区城市建设标准、制定全市统一的公共服务资源配置和设施建设标准、增加郊区人口导入区城市管理和公共服务资源配置、规范简政放权的工作机制。     

扩权政策激励下的强镇发展思路转型

“强镇扩权”正是适应当前新常态宏观格局以及全面深化改革国家宏观战略的积极体现.从改革的视角来看,扩权对于强镇发展的积极作用表现在3个方面:事权下放提升强镇发展的自主能动性;财权下放提升强镇的财政实力和经营管理水平;扩权的创新实践有助于提高镇级政府的行政质量和效率.为城镇发展提供一个优越的制度环境.基于此,强镇要在扩权政策的激励下积极寻求发展思路的转型,在发展理念、建设标准、经营管理等方面重点探讨城镇发展思路创新.     

农村社会保障需要财政加大投入和强化管理

社会保障是一项社会福利事业,也是以政府为主体参与社会总产品分配的政府行为。政府既然承担了社会保障的事权,就必须有相应的财力支持。财政对社会保障的介入大体有四条途径:一是参与社会保障法律法规的制定;二是根据法律法规的要求进行财务预决算和拨款;三是参与各项保障资金的管理和监督;四是对各项保障基金的保值、增值承担必要的     

论城市财政体制与不同群体间基本公共服务均等化问题

通过体制机制创新促进不同群体享有均等化的基本公共服务是建立现代财政制度的重要内容。上海应以深化城市财政体制改革为契机,坚持以人民为中心的改革原则,聚焦短板弱项,坚持系统思维,构建长效机制,进一步优化财政支出结构,增强支出责任与财政事权匹配力度,完善基本公共服务保障标准,建立健全多元协同供给机制,切实促进不同群体间基本公共服务均等化,推动共同富裕取得更为明显的实质性进展。     

正确处理五大关系，推动上海转型发展

推动上海转型发展的切入点，在于正确处理五大关系：“四个中心”建设中的改革与发展关系；产业发展中的传统与现代关系；浦东浦西发展中的优势互补关系；上海发展与周边地区的关系；全市“条块”人权、财权与事权关系。     

Back and Forth and Beyond

The Journal invited Tom Andersen, author of major pioneering work on the reflecting team, and his colleagues, to offer comment on The Reflecting Team Process in Training. We thought such a north-south dialogue was in keeping with the spirit of reflecting teams, and the team members in Melbourne and Tromsø agree — Editor.     

Time and aging--mechanisms and meanings

A recent European Molecular Biology Laboratory Conference on Science and Society entitled "Time & Aging--Mechanisms & Meanings" fascinated scientists from different research areas as well as nonscientists. Topics discussed included not only the biological aging process but also the psychological effects of aging and social influences that affect this process.     

Arts and Crafts and Reconstruction

Abstract

This paper examines the role of arts and crafts in reconstructing communities after times of upheaval, their use in creating employment opportunities, and their impact on the nature of South African art history. It looks at craft initiatives during and after the Johannesburg World Summit on Sustainable Development in 2002, and draws parallels with early twentieth-century initiatives, particularly those of Florence Phillips, who founded the Johannesburg Art Gallery in 1910, Emily Hobhouse, who established Boer home industries, and the South African National Union, which promoted the manufacture and use of local products.     

Sexual Compulsivity and Sexual Behaviors Among Gay and Bisexual Men and Lesbian and Bisexual Women

Within the existing body of research, the information pertaining to sexual compulsivity (SC) among women, both homo- and heterosexual, remains rather limited in comparison to men. The aim of this study was to assess the prevalence of SC in a community sample of gay and bisexual men and lesbian and bisexual women and to identify differences in sexual practices based on classification as sexually compulsive within gender. Supporting previous research, the findings indicated that gay and bisexual men were significantly higher in SC when compared to lesbian and bisexual women. Similarly, sexually compulsive gay and bisexual men were more likely to report drug use with sex than their non-sexually compulsive peers, suggesting that “party n' play” may play a larger role for men with SC. In addition, the findings demonstrated empirical support for the proposition that lesbian and bisexual women with symptoms of SC were more likely to engage in specialized sexual behaviors in comparison to their non-sexually compulsive peers. These data suggest that SC manifests differently in gay, lesbian, and bisexual men and women.     

Acceptance and Caregiving of Married and Divorced Custodial Mothers and Fathers

The study examined whether differences in gender and family status affect parental caregiving disposition and acceptance of children among parents of children in mid-childhood. The number of participants were 122 divorced-custodial fathers, 107 married fathers, 85 divorced-custodial mothers, and 82 married mothers (n?=?398). A comparison among four groups of parents revealed the following gender differences: mothers scored higher on anxious caregiving and parental acceptance than fathers, and lower on avoidant caregiving. Regression analysis indicated that the higher the caregiving avoidance or anxiety, the lower the parental acceptance. Family status moderated parental acceptance, as avoidant caregiving was associated with reduced parental acceptance among married parents, but not among divorced custodial parents. The finding that avoidant caregiving was not associated with reduced acceptance among divorced custodial parents implies that their parental acceptance behaviors toward their children are affected by their parental status as sole custodial parent, and the associated responsibilities, rather than by gender.     

Thinking and Speech and Protocol Analysis

Some form of verbal report—that is, a research participant' s concurrent or retrospective verbal account of thought processes during problem-solving activities—has been used throughout this century as the database from which psychologists have developed theories of human mentation. Newell and Simon (1972) and Ericsson and Simon (1980, 1993) have provided extensive justification for using one such method, protocol analysis, as a tool for investigating cognition from an information-processing (IP) perspective. Their arguments have characterized protocol analysis as a methodology capable of providing evidence of the ways in which people attend to information stored in short-term memory to solve problems, with the evidence providing them with the grounds from which to generate models of human cognitive processes. A different view of protocol analysis is available from the perspective of cultural-historical activity theory (CHAT) based on the work of Vygotsky (1987), Leont'ev (1981), and others, and its concern with the mediation of human development by culturally and historically grounded signs and tools. Because of its emphasis on culturally channeled development, a CHAT perspective views speech, including the speech that serves as evidence for cognition in psychological research, as a tool that potentially enables changes in consciousness. In this article I outline a CHAT perspective that accounts for protocol analysis along three key dimensions: (a) the relation between thinking and speech from a representational standpoint, (b) the social role of speech in research methodology, and (c) the influence of speech on thinking during data collection. The purpose of this discussion is not to refute the IP perspective on protocol analysis but to illustrate how this method can be viewed through a CHAT lens and to identify alternative assumptions that must be made to use it from a CHAT perspective.