财政宪法学初论

财政宪法是经济学与法学交叉的研究领域。财政宪法学用财政分析的理论方法来研究宪法与宪政问题,是一种独特的宪法学理论派别。其基本理论体系主要包括本体论、历史论、价值论、范畴论、运行论等部分。对财政宪法学的研究,可以为重构宪法学的理论基础探寻新的理论方法,为探索中国的宪政之道提供新的理论思路。     

从收支项目看秦汉二元财政的源流

汉代财政分为国家财政和帝室财政,由大司农和少府分掌,为大家所熟知。但对二元财政的来源却少有辨析,一般承袭郑玄关于大司农是太府继承的说法。实际上少府和太府在收支项目上都比较接近,有着明显的继承关系,而大司农则是由负责主持策命诸侯及保管爵禄文书的内史演变而来。在国家职能转轨过程中,内史发展成为管理国家财政及畿内地区事务的机构,最后进一步分离出专门管理国家财政的治粟内史。二元财政体制的设计来源于收支对应的原始财政平衡思想。     

金融信用与大生集团兴衰关系探略

晚清状元张謇在为大生纱厂招募股本时,由于个人资信度问题致使直接融资受挫,从而认识到信用在资本主义经济运行中的重要性,逐步确立起信用至上的理念。在大生的生产经营活动中,张謇坚决维护金融信用,使得个人和企业的资信度不断上升,成为大生走向繁荣的重要原因。近代金融业的“存迫讨”,导致张謇及大生因信用过度膨胀而陷入全面危机,这也是大生日趋衰落的潜因。     

我国国有上市公司高管人员股权激励探析

股权激励是一种分配制度和产权制度创新的薪酬模式,能够有效解决我国国有上市公司高管人员薪酬体制内无激励外无约束的弊端。但是,由于目前的市场环境和企业状况还不能完全满足股权激励的发展要求。因此,我们需要明确目前我国国有上市公司实施股权激励会带来的负面影响,并采取相应的对策,完善股权激励实施的制度环境。     

资产证券化的金融创新理论研究综述

资产证券化作为20世纪70年代以来十分重要的金融创新,其主要研究集中在应用性研究上,对于其金融创新理论研究比较薄弱和分散,文章对此从成本诱导的资产证券化理论、减少信息不对称的资产证券化理论、风险隔离的资产证券化理论、优化公司资本结构的资产证券化理论、信用体制创新的资产证券化理论和资产价值形态转换的资产证券化理论等六个方面进行了综述。     

“双碳”视角下我国居民碳普惠:内涵、框架体系与政策建议

“双碳”目标是我国基于实现绿色低碳高质量发展内在要求而作出的重大战略决策,对于加快形成以国内大循环为主体、国内国际双循环相互促进的新发展格局,推动我国社会生产方式、生活方式和消费模式的全面绿色转型,具有重要促进作用。文章围绕居民碳普惠这一当前“双碳”背景下的热点研究问题,从居民碳普惠的概念、内涵、作用与意义三个视角分别展开分析,提出了对绿色支付、居民碳普惠的定义,在此基础上对居民碳普惠的框架体系进行了深入研究,设计了居民碳普惠“一体两翼”的框架体系,并对我国居民碳普惠发展的五个方面提出了进一步政策建议。     

企业参与精准扶贫对审计质量的影响

2020年,我国脱贫攻坚取得全面胜利,总结资本市场助力脱贫攻坚的经验,对推动新发展阶段中国经济的高质量发展有着重要的现实意义。以2016-2019年期间沪深两市A股上市公司中参与精准扶贫的企业为样本,探讨企业参与精准扶贫对审计质量的影响,结果发现：企业参与精准扶贫显著提高了审计质量,企业参与精准扶贫与审计质量之间的正向关系在高媒体关注度企业和非国有企业中更显著。为了巩固脱贫攻坚成果,推进乡村振兴工作,政府要高度重视企业的力量,新闻媒体要加强对企业参与精准扶贫的报道与监督,企业要积极承担社会责任,三者共同发力于中华民族伟大复兴战略全局。     

湖北自贸试验区的制度创新:实践特征、理论内涵与政策启示

建设湖北自贸试验区是新发展阶段全面深化改革、扩大开放的系统性探索和战略实践,从动态演进论与制度变迁、制度经济学的交易成本论以及公共经济学的公共物品供需视角,对自贸试验区制度创新的理论逻辑与实践意义予以系统研究。研究发现,湖北自贸试验区围绕加快转变政府职能、深化投资领域改革、促进贸易转型升级、推动金融开放创新、创新驱动发展以及服务国家战略等方面展开了一系列制度创新实践,逐步形成由浅入深、由线下向线上线下协同发展、由共性领域向特色领域逐步延伸、从前项到末端统筹安排、借鉴与创新并举以及集中推广与自主运用相结合的改革创新发展路径。研究认为,推动湖北自贸试验区的制度创新,充分发挥其在破解地方深层次结构性发展矛盾和扩展增长赋能空间上的功能内涵,需要在顶层制度设计方面,加强与国内国际双循环新发展格局相互衔接,通过完善监管体系设计、提升行政服务效率来转变政府监管职能和健全市场监管,构建由法律法规、行政规章、规范性文件共同组成的、与国际规范兼容协调的法制框架和政策体系,统筹为国家试制度、出经验的全局性战略目标与谋求为地区经济发展注活力、添动力的局部性现实需求之间的激励导向; 在具体实施路径层面,持续优化开放平台、营商环境和加强口岸智慧功能建设,着力培育和强化大城市、大枢纽、大口岸、大平台、大产业以及一流的营商环境等,构建开放型经济新体制和多维量化评估指标体系,实现自贸试验区制度创新实践探索、经验成效审视验证、赋能社会经济发展以及长远建设规划目标的有机协调统一,助力湖北建设新时代内陆开放新高地。     

Financial manager's perception of rural household Economie Well-Being: Development and testing of a composite measure

An index of Perceived Economic Well-Being is constructed using factor analysis and tested for reliability and validity. The index is composed of (a) perceived income adequacy, and satisfaction with (b) current total household income, (c) amount of money your family is able to save, (d) amount of current debt, (e) level of consumption, (f) amount of household net worth, and (g) resources available to meet a financial emergency. The index is used in regression analysis. Results show that financial managers perceive economic well-being more favorably if they are more satisfied with resources and with the current level of living, view the present financial situation as better compared to 5 years ago, save on a regular basis for goal(s), and have a higher income. Financial managers who report more frequent financial problems, worry more about where money would come from to pay bills, and more frequently make only minimum payments on charge accounts perceive economic well-being less favorably.Preparation of this research was supported in part by the Illinois Agricultural Experiment Station. Data were collected in conjunction with the cooperative regional research project NC-182, Family Resource Utilization as a Factor in Determining Economic Well-Being of Rural Families. Cooperating states are Arizona, California, Illinois, Indiana, Iowa, Kansas, Michigan, and Minnesota.He received his Ph.D. from the University of Illinois in 1991 with Dr. Fitzsimmons as advisor. His current research interest is economic well-being.She received her Ph.D. from the University of Illinois; her current research interests include gender roles, family financial management, and economic well-being.     

Financial management: Development of scales

This study is a contribution to the development of family resource management scales, specifically financial management scales. Principal axis factor analysis, with varimax rotation, is used to assess underlying relationships in 23 family resource management variables related to time and money resources. Reliability and content, construct, and criterion-related validity of the scales are assessed. Two scales that are reliable and have some degree of validity are developed: frequency of financial problems and frequency of financial management. The scales could be used in future research, teaching, or counseling to organize financial management concepts.Preparation of this research was supported in part by the Illinois Agricultural Experiment Station. Data were collected in conjunction with the cooperative regional research project NC-182, Family Resource Utilization as a Factor in Determining Economic Well-Being of Rural Families. Cooperating states are Arizona, California, Illinois, Indiana, Iowa, Kansas, Michigan, and Minnesota.She received her Ph.D. from the University of Illinois; her current research interests include gender roles, family financial management, and economic well-being.Her current research interests include family financial management and consumer bankruptcy. She received her Ph.D. from the University of Missouri.Her current research interests include the economic well-being of various family forms. She received her Ph.D. from the University of Illinois.She received her Ph.D. from the University of Illinois. Her research interests are economic well-being and quality of life.