A Realistic Path to Implementing China’s Budget Law

The core issue for the implementation of modern budget law is to optimize the satisfaction of society’s demand for public goods. The form of implementation mechanism that will best achieve this goal has thus become a major topic in the field of legal research. To go beyond the Anglo-Saxon budget model and construct a realistic path for the implementation of China’s budget law, this issue needs to be explored from the perspective of Chinese citizens in a way that safeguards the fundamental interests of the people and is premised on upholding and improving the People’s Congress system, so as to achieve a balance between internal and external budget allocation relationships. There are three routes to implementing China’s budget law: the political, the social, and the judicial. Under the first, citizens’ political identity interests are represented by deputies who oversee the budgetary powers of administrative bodies through the People’s Congress. Under the second, citizens individually or collectively participate, influence or even decide the allocation of public economic resources through dialogue, negotiation, reasoning and argument with the responsible budgetary agency in the course of the budget’s compilation, examination and approval, execution and supervision. Under the third, the establishment of a system for budgetary litigation allows citizens to participate in and supervise the implementation of the budget law, individually or collectively. This provides judicial security for the law’s implementation. These three realistic implementation routes represent the dialectical unity of concerted institutional effort aimed directly at effective implementation of budget law. Judicial interpretations of budget law implementation indicate the importance and urgency of promoting national governance capacity through reform of the legal systems governing finance and taxation. This explains the significant role of finance and taxation law in national governance.     

Engendering Government Budgets in the Context of Globalization(s)

This article considers the strengths and weaknesses of attempts to 'engender' government budgets in the context of globalization, drawing on my own personal engagement in such attempts, and on the work of many gender budget initiatives (GBIs) all around the world. GBIs have sought to improve the distribution, adequacy and impact of government budgets at national, regional and local levels; and to secure greater transparency in the use of public money; and greater accountability to women as citizens. Their spread has itself been an example of globalization, in this case the globalization of action for gender justice; facilitated by e-mail, the Internet and air travel; supported by international foundations and international development cooperation funds. But, it may be argued, GBIs have begun to engage with government budgets just at the time when governments, especially in the South, have less and less control over public finance decisions, due to other aspects of globalization. This article considers whether there is any point in GBIs if economic power lies in international markets, rather than in the Ministry of Finance, and draws on examples from a wide variety of countries.     

Kumulation von Mikrodaten – Konzeptionelle Grundlagen und ein Vorschlag zur Realisierung

Zusammenfassung: In dieser Studie wird ein Konzept zur Kumulation von laufenden Haushaltsbudgetbefragungen im Rahmen des Projektes Amtliche Statistik und sozioökonomische Fragestellungen entwickelt und zur Diskussion gestellt. Dafür werden die theoretischen Grundlagen und Bausteine gelegt und die zentrale Aufgabe einer strukturellen demographischen Gewichtung mit einem Hochrechnungs–/Kalibrierungsansatz auf informationstheoretischer Basis gelöst.Vor dem Hintergrund der Wirtschaftsrechnungen des Statistischen Bundesamtes (Lfd. Wirtschaftsrechnungen und EVS) wird darauf aufbauend ein konkretes Konzept für die Kumulation von jährlichen Haushaltsbudgetbefragungen vorgeschlagen. Damit kann das Ziel einer Kumulation von Querschnitten mit einer umfassenderen Kumulationsstichprobe für tief gegliederte Analysen erreicht werden. Folgen sollen die Simulationsrechnungen zur Evaluation des Konzepts.

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Summary: In this study a concept for cumulating periodic household surveys within the frame of the project Official Statistics and Socio–Economic Questions is developed and asks for discussion. We develop the theoretical background and solve the central task of a structural demographic weighting/calibration based on an information theoretical approach.Based on the household budget surveys of the Federal Statistical Office (Periodic Household Budget Surveys and Income and Consumption Sample (EVS)) a practical concept is proposed to cumulate yearly household surveys. This allows a cumulation of cross–sections by a comprehensive cumulated sample for deeply structured analyses. In a following study this concept shall be evaluated.

     

翻译研究中的"泛文化"观点质疑

当前的翻译研究中存在一种“泛文化”现象 ,即以“文化移植”界定翻译的本质并建立翻译的批评标准。文章根据文化的概念和翻译实践指出 ,有些文化内涵难以移植又并非所有文本都有文化要素需要移植 ,因此文化移植不能准确界定翻译的根本性质 ,也不能作为指导翻译实践的客观标准     

对高校预算管理制度改革的探讨

《预算法》颁布之后,在高校推行了新的预算管理方法,对高校教育事业的发展产生了一定的影响,同时也暴露了一些问题。为了进一步推动高校预算制度的改革,需要不断提高执行和运用《预算法》的能力,同时深入探讨解决这些问题的方法与途径。     

生产要素按贡献分配原则的创新与市场化运用

中共十六大报告首次提出确立劳动、资本、技术和管理等生产素按贡献参与分配的原则,其重大的创新意义在于表述更科学,导向更加明确。按贡献分配原则运用的关键在于,劳动、资本、技术和管理要素贡献大小的度量,应采取市场化的办法解决。按贡献分配必须与按劳分配为主、多种分配方式并存的基本分配制度结合,在结合中要特别强调公有制企业充分考虑非劳动要素贡献分配,非公有制企业充分考虑劳动贡献要素分配。     

交通事业单位预算管理方式研究

针对我国交通事业单位在预算编制目标、预算编制方式中存在的问题,通过对国外预算编制方式的比较,就我国交通事业单位预算管理在预算编制目标确定、预算控制组织构建、预算控制方式和预算管理方法等方面提出了建设性的意见,以加强交通事业单位预算管理。     

中、美政府会计比较

"政府与非营利组织会计"是预算会计改革方向。通过中、美政府会计概念、特点、体系、准则、制度、要素、报告、基金等比较,研究中国政府会计与美国政府会计的异同,分析各自的优势,可以更好地认识中国政府会计的理论与实务的发展。     

软预算约束与国企改革：从要素投入的视角分析

论文运用动态模型对软预算约束的形成路径进行了理论研究,并对中国国有企业改革的路径选择进行实证研究。研究结果表明软预算约束起源于企业要素投入与生产模式的匹配模式,而中国国有企业改革路径选择的结果是使要素投入和生产模式满足弱匹配条件。     

发达国家议会预算监督的制度化实践及对我国人大的启示

公共预算是政府的血液和民主政治的核心，随着公众预算民主意识的觉醒．肩负公众受托责任的人大如何确保行政预算向公众负责是我国当前预算民主治理面临的重大挑战之一。以回应纳税人预算民主诉求为起源的发达国家议会预算监督经过多年的发展已为这一问题的解决树立了典范，把民主责任作为制度设计的起点、在完政层面进行预算权的民主化配置和操作层面控制技术及辅助资源的提升是其主要特征。以发达国家预算监督制度折射出的民主责任逻辑反观我国目前的实践，理念的更新、预算权的均衡化配置、中期财政预算控制的加强、多元监督合力的发挥等制度要素对于增强人大预算监督责任尤为关键。