论高校经费支出绩效评价的工具理性

随着财政体制改革的不断深入,财政支出绩效评价制度的日趋完善,越来越多的高校经费支出被列为财政支出绩效评价对象,高校经费支出管理面临着新的挑战.据此,笔者结合近几年参与部分经费支出绩效自评和绩效财政评价的工作实践,阐述了经费支出绩效评价的工具理性,分析了经费支出绩效评价工作的问题,并提出了几点建议.     

政府支出、农村市场化与农村金融发展

分别以政府支出和农村市场化代表政府因素和市场因素,实证分析了政府因素和市场因素对农村金融发展的影响。研究发现：政府支出对农村金融发展的作用呈现非线性特征,政府支出与农村人均金融资产、农村人均贷款和农村金融风险存在“U”型关系,而与农村金融外流存在倒“U”型关系;农村市场化有助于提高农村人均金融资产和农村人均贷款水平,以及抑制农村金融外流,但是可能会加大农村金融风险。为提高农村金融发展水平,政策制定者应采取差异化的政府支出政策,加快推进农村市场化改革,同时,应着力提高农民收入水平,关注经济开放和汇率波动对农村金融发展的负向效应。     

新疆30年财政收支运行的轨迹

改革开放30年来，尤其是实施分税制以来，新疆地方财政收支的缺口越来越大，究其原因，主要是分税制财政体制使新疆上划中央税收加速增长、地方经济结构调整缓慢和资源优势尚未实现转化。因此，在未来财政收支运行中，应充分预计财政体制变革、新农村建设和新型工业化建设的需求，以及各种减收因素对财政收支的影响，促进产业结构调整是地方财政应当考虑的重要问题。     

Machine gaming in Sydney clubs: characteristics of the supporting resident populations

This research provided background for surveys and interviews in later stages of a 3 part project. It aimed to identify, from secondary research, sociodemographic characteristics which tend to support registered clubs and their machine gaming activities in the Sydney Statistical Division. Using multiple methods including Pearson's Product Moment correlation, Principal Components factor analysis, and stepwise regression, the study profiled Sydney populations which spend highly on gaming machines. The most important sociodemographic predictors of Sydney statistical local areas where per capita gaming machine expenditure is high are large proportions of the adult resident population who were born in Malta, Greece, Lebanon, China, Italy, Vietnam, Yugoslavia, India or the Philippines; have no vocational or tertiary qualifications; or are unemployed.     

云南省义务教育经费支出效率的城乡差异分析

通过比较2003—2008年云南城乡义务教育经费投入产出,发现城乡义务教育经费支出本身存在较大差异,城镇投入明显高于农村。进一步采用DEA评价方法对其原因进行验证,发现农村义务教育经费支出效率较低,主要表现为没有合理利用好增加的投入而导致的规模无效。因此,未来云南缩小城乡义务教育差距的重点在于找准农村义务教育发展的欠缺,合理配置资金,提高资金的使用效率。     

Welfare Rigidity,the Composition of Public Expenditure and the Welfare Trap

Welfare expenditure is characterized by rigidity, i.e., it goes up easily but is very hard to get down. We introduced welfare rigidity into an endogenous growth model that includes government expenditure to analyze the impact of welfare rigidity and the composition of public expenditure on economic growth and family utility. Our findings show that welfare spending and economic growth have a non-monotonic relationship that is negative or inverted U-shaped depending on cross-country differences. Higher welfare rigidity reduces long-term economic growth and household utility. According to the estimated optimal size of welfare expenditure, China, as a developing country with a large population, has to do all it can to improve people’s livelihood but must at the same time weigh its limited resources so that its welfare expenditure does not fall into a “welfare trap.”     

Out-of-Pocket Health Care Expenditures by Russian Consumers with Different Health Status

The paper uses the Russia Longitudinal Monitoring Survey 2003 database to study the types of official and shadow out-of-pocket health care expenditures by consumers with high and low health status. The analysis shows that the inability of less healthy people to pay unofficially for more effective outpatient care results in their higher demand for official inpatient and outpatient treatment. This pattern creates the need to sustain excessive inpatient facilities and slows down health care restructuring. Yet, since the state is incapable of fulfilling its obligations for providing free health care and meet the current demand, in inpatient institutions all consumers, and less healthy ones in particular, spend considerable sums on drugs, even though the latter are guaranteed to be free. Consequently, the current Russian health system itself leads to replacing outpatient with inpatient care, which is more costly both for the patients and for the state.      

中国医疗卫生行业发展影响因素的提炼与甄别

关于卫生行业发展影响因素的现有研究多数基于定性分析，而实证研究较少。为从静态和动态两个角度将经济社会发展对卫生行业发展的制约关系进行量化与应用研究，建立多元线性回归模型和ARMA（1，1）模型将社会经济因素对卫生行业发展的影响程度和影响方向进行提炼与甄别，结果表明：人均收入水平、财政卫生支出是影响中国卫生服务业发展的两个主要因素，城乡收入比和人口老龄化对卫生行业发展的影响还不是很显著。     

公款吃喝的法律规制——基于公务开支规范化的法律思考

公款吃喝在我国是十分普遍的现象,现行的规范体系没有很好地对其进行规制。这主要是由于规范的内部结构以及外部效力出现了问题。要扼制公款吃喝必须从规范公务开支入手。换句话说,要从宪法、刑法以及诉讼制度的创新入手,这三个方面对公务开支进行规范,才能有效地扼制公款吃喝。     

大学生消费调查分析

根据江苏科技大学402名大学生的消费抽样调查资料,分析了大学生消费的差异及原因,通过建立Logistic回归模型证实了家庭收入差别是引发学生消费差异的根本因素,同时针对目前大学生消费的一些不合理现象,提出了引导大学生消费需加强荣辱观教育和理财知识教育的建议。