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1.
中国居民收入分配差距的不断扩大与资本收入份额的显著提高密不可分,评估中国个人资本所得税的收入再分配效应并适时进行课税调整刻不容缓。基于CHFS2013数据,采用修正的MT指数和效应分解方法,对中国个人资本所得税的收入再分配效应及其影响因素进行了测算。研究发现:中国个人资本所得税整体收入调节效果甚微,利息、股息和红利所得税阶层累退性十分明显;同时,基于综合与分类相结合的个税改革趋势,结合14种课税方案的再分配效应模拟,选择将个人利息、股息和红利收入以及财产转让收入一同与劳动收入纳入"大综合"范畴,将财产租赁收入放在"小分类"类别的半综合征税模式,可作为中国下一步个税改革的优化选择。  相似文献   

2.
在国有股自由交易过程中,由于法人机构与战略投资者有时违背"公平"原则,损害了其他投资者的利益,所以必须进行调控.政府利用国有股调控经济,可增强国有资产存量的流动性,同时也是国有资本退出相关产业或调整所有权以及结构的重要方式.减持国有股使中国证券市场规范化,既不能以维护证券市场稳定发展为由而损害国有利益,也不能仅从国有资产所有者的立场出发而损害投资者利益.要使公众流通股、法人股、国有股走向统一.真正实现国有控股企业股权多元化的功能,形成规范的法人治理结构,对证券市场完善并产生有效性具有重大的现实意义.  相似文献   

3.
改革开放以来,我国个人收入分配制度和分配格局发生了重大变化。随着所有制结构改革和实行现代企业制度,各种要素参与了分配,市场与市场机制成为制约分配的重要因素。同时,由于我国推行渐进改革战略,分配体制经历了多轨运行的过程,分配制度的改革尚未完成。目前,国有单位实行的法定工  相似文献   

4.
选题22:经济转型时期个人收入分配的变化和利益群体分化 重组及对策研究 一、背景 改革开放以来,我国个人收入分配制度和分配格局发生了重大变化。随着所有制结构改革和实行现代企业制度,各种要素参与了分配,市场与市场机制成为制约分配的重要因素。同时,由于我国推行渐进改革战略,分配体制经历了多轨运行的过程,分配  相似文献   

5.
论我国国有控股公司治理结构问题   总被引:3,自引:0,他引:3  
国有公司治理结构不能用委托-代理框架分析,原因在于行政权力授予关系是基本的,市场合约关系是辅助的。国有股"一股独大"与非国有股"一股独大"相比,特殊性在于蕴涵行政权力授予关系。国有公司治理结构的经营者激励机制实质是对企业经营者的人力资本的评价问题,但由于目前对企业经营者采取与职位权力相关的可获取大量限制性财富的做法,降低激励强度。  相似文献   

6.
针对我国国有上市公司股权结构存在的缺陷 ,国有股减持已是大势所趋。国有股减持应遵循市场化原则 ;保证“公开、公正、公平”的原则 ,维护投资者利益 ;维护二级市场原则 ;符合国有资本有所为有所不为的原则。国有股减持比例应根据国有资本进退原则并结合上市公司的具体股本结构状况与国际性的经验数据确定 ,减持的顺序要本着先易后难、先次要后关键的原则进行 ,减持的承接主体应界定为主要是个人投资者与民营资本  相似文献   

7.
党的十四届三中全会的《决定》强调在发展社会主义市场经济过程中,个人收入分配要坚持按劳分配为主体、多种分配形式并存的原则.要坚持这一原则,笔者认为,必须弄清楚按劳分配与市场经济、与按资分配、与工资奖金(分红)等形式、与国家实施宏观调控等方面的关系.为此,本文试对以上问题作一些理论探讨.按劳分配与市场经济的关系关于按劳分配的思想,马克思在《资本论》中提出,又在《哥达纲领批判》中作了较完整的阐述.马克思的设想是,在未来社会中个人消费品的分配,就是在社会新增财富中作了必要的扣除后,余下的消费品按劳动者的劳动量来分配.其实现形式是给劳动者发劳动券,劳动者持劳动券领取消费品.但这种没有商品货币关系的按劳分配形式由于现实经济条件的局限,在社会主义实践中从未完全实行过.新中国建立后,我国曾实行计划经济的模式,那时实行的按劳分配实际上是由政府行政管理机构以货币工资形式对劳动者进行统一的计划分配.从理论上讲,按劳分配与市场经济的分配原则  相似文献   

8.
“按资分配”性质新探   总被引:4,自引:0,他引:4  
“按资分配”性质新探关柏春现在,对于社会主义社会劳动者所得股息、利息收入的性质问题有种种不同的说法,有的说是非劳收入,有的说是资金收入,还有的说是剥削收入,等等。那么,劳动者所得的股息、利息收入到底是属于什么性质的收入呢?本文试做一些新的探索,欢迎学...  相似文献   

9.
陕西上市公司股权结构分析   总被引:1,自引:0,他引:1  
通过对陕西20家上市公司最新统计资料的处理,从流通股比重控股股东控股比重、国有股比重和地位这三个方面分析了陕西省上市公司股权结构状况及其主要特征流通股比重相对较低;控股股东多为相对控股;政府对企业行政干预过多,国有股持股主体多元化.在对此分析基础上提出一些思考和建议.  相似文献   

10.
根据国家关于"要积极发展多元投资主体的公司"[1]及"在不影响国家控股的前提下,适当减持部分国家股"[2]的文件精神,国家减持国有股工作已在进行.国家减持国有股对我国搞活国有经济具有重要意义.本文拟对国家减持国有股的意义、它对公有制经济主体地位的影响及如何确保公有制经济主体地位等问题提出一些自己的看法.  相似文献   

11.
我国的债转股工作已经取得了一定成绩,但也暴露了诸多问题企业"赖账"思想严重;债转股只是权宜之计,深化国企与金融改革才是长久之计;债转股划转,出售价格会对股市产生"稀释"效应;财务状况的改善,并不意味着企业效益的真正提高.  相似文献   

12.
13.
The paper develops a methodology for designing and evaluating the performance of emergency stocks. The system is required to meet consumers' demands in all emergency situations at a given level of reliability and least possible costs. The model takes into account the various stochastic elements that determine the performance of the system, including the frequency of emergency situations and their expected duration, the pace of replenishing the stocks, the consumption rate in an emergency situation, and the opportunity for stock building prior to the occurance of an emergency on the basis of advance information about the severity of the strategic situation.  相似文献   

14.
股票市场非流通股全流通价格的选择与比较   总被引:2,自引:0,他引:2  
中国股票市场流通制度的缺陷是市场系统性风险的根源所在 ,出路在于股票市场非流通股的全流通。全流通成功的关键在于合理确定全流通的股票价格。以预期每股收益为基础的全流通价格理论依据在于公司的资产价值而不是企业价值 ,企业价值不在于资产值多少钱 ,而在于这些资产每年能创造出多少利润。以数据的形式 ,从投资的公平与效率的角度 ,对非流通股全流通价格选择的净资产定价和每股收益定价进行了分析与比较。提出应以净资产值作为非流通股全流通的定价基础 ,以净资产配售方式逐步解决非流通股全流通问题。  相似文献   

15.
上市公司发行可转换债券在我国已有三年的历史。由于可转换债券兼有债务资本和权益资本的双重特性,其定价方法比较复杂。我国可转换债券的发行条款执行条件多为有条件执行,其定价方法更为复杂。蒙特卡罗模拟数值算法在赎回条款和特别向下修正条款两个发行条款共同作用下的可转换债券期权价值,在赎回条款的作用下,特别向下修正条款对可转换债券期权价值的贡献较小,但当发行公司的股价大幅下跌时,损害了发行公司的原有股东的利益。  相似文献   

16.
史文 《求是学刊》2002,29(1):102-109
中华民族再次面临为西方列强所肢解瓜分、亡国灭种的空前危机 ,为了回应救亡图存、变法谋求之现实社会的迫切需要 ,中国国家观也因之发生了质的变化———从传统王朝观向近代国家观的转变 ,这种转变主要表现为对近代资产阶级国家理论的思考与探索 ,以及国家主权意识和独立意识的萌生与发展。  相似文献   

17.
This article examines the recent Korean pension reforms from a political economy perspective. It argues that these reforms are of particular interest because, unlike major pay-as-you-go pension schemes in Europe, the Korean pension scheme is a funded one and, therefore, is subject to market exposure. Also in contrast to the problems that public pension reforms have encountered in European and other OECD countries, especially 'blame avoidance', the more radical Korean reforms were implemented without significant challenge or resistance. First of all, the National Pension Scheme is described prior to the 1997 Asian economic crisis. Then the impact of this crisis on the Korean welfare state and, especially, its pension system are analysed. The main part of the article consists of a political economy of the pension reform process, in which the key roles of the international governmental organizations and the domestic neo-liberal policy elite are pinpointed. This neo-liberal ideology was critical in developing and sustaining an influential discourse on the 'crisis' in Korea's national pension fund. The article concludes by arguing, against the neo-liberal tide, for the inclusion of a pay-as-you-go element in the national pension in order to tackle escalating poverty in old age.  相似文献   

18.
This article analyses the introduction of Norwegian local government social security programs for the elderly, disabled persons, widows and single mothers in the 1920s. The role of local government as an agent and initiator of welfare state development has been for the most part neglected within the welfare state literature. Indeed, the first social security programs in Norway were introduced by local governments, affecting nearly half of the population. Even if these programs were not very generous compared with the social security programs of our time, many of them were equal to, or even more generous than, the national pension scheme introduced in 1936. This article examines what distinguished the social security municipalities from those that did not implement such programs, and the variation in generosity profiles. The conclusion is that the main determinant regarding the implementation and generosity of the local social security programs is the political strength of the two Norwegian socialist parties at the time – the Social democratic party and the Labour party – both being too impatient to wait for a national social security plan, and both being willing to mobilise economic resources through taxation and borrowing.  相似文献   

19.
Is it worthwhile for the liberated countries to try to plan the process of economic development? Several decades ago, this question was the subject of animated debate in both scientific and political circles. At the beginning of the sixties, life itself removed this question from the agenda: over seventy countries of the "third world" adopted national planning programs of development. But discussion on the problems of planning in the developing countries is no less acute. The fact of the matter is that a very large number of planning programs have not justified the hopes placed in them. Why has this been the case? In the opinion of some specialists, the reason must be sought in the shortcomings of the selected forms and methods of planning. Others see the root of the evil in the weakness of the organizational and administrative apparatus. A third group believes that one cannot expect the plans to be effective if extensive socioeconomic reforms are not carried out simultaneously.  相似文献   

20.
Optimal control theory is used to analyze buffer stock price stabilisation. Linear econometric models of the world cocoa and copper markets are estimated over the period 1956-75 and the simulated to determine the “systematic” price for each commodity—the price when stochastic sources of market variation are suppressed. Stabilization at this price reduces the instability of producer revenue and also increases total revenue for both commodities. However, the buffer stocks are expensive. Net costs over the period 1966-76 are estimated at $1.7 billion for cocoa and $0.9 billion for copper.  相似文献   

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