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1.
<正>健全地方税体系是推动经济高质量发展的财力保障和有效举措。随着我国大规模减税降费政策的持续实施,地方财政压力不断加大,导致原有的地方税体系弊端进一步凸显。本文在分析减税降费现状及对地方政府的影响基础上,以河北为样本,从加快地方税法制建设、完善地方税税制结构、推进政府间事权与支出责任划分改革、构建税收共治格局等方面提出健全地方税体系的建议。  相似文献   

2.
减税降费政策是促进企业发展、提高市场活力的重要举措,对提高企业投资效率、推进供给侧改革具有重要意义。本文通过我国沪深A股上市公司2012-2020年的数据,对减税降费对企业投资效率的影响进行研究。研究结果表明:减税降费能够有效提升企业的投资效率;机制检验表明,减税降费可以通过缓解融资约束,减少企业投资不足的行为,通过降低信息不对称程度抑制过度投资的行为。通过进一步研究发现,减税降费对提高民营企业、低自由现金流企业投资效率的效果更为显著;政策对不同成长机会的企业影响效应有所区别;政策对市场化程度较高地区的企业投资不足的作用更加明显,而对市场化程度较低地区的企业过度投资的作用更为明显。本文还提出了推进减税降费政策,从而提高企业投资效率、促进企业高质量发展的政策建议。  相似文献   

3.
本文通过模拟预测2015~2050年江苏农村及城镇人口、财政收入、最低标准基础养老金等数据,就省级财政对城乡居民养老保险的年补助数额占省级财政收入的比重做出仿真测算,同时测算了苏南、苏中及苏北的区域城乡居保财政支持能力。根据情况提出以下建议:完善基础养老金调整机制,逐年提高省级财政补助的绝对数额;加强对经济发展较为滞后区域的财政支持力度;落实好激励性的财政补助政策。  相似文献   

4.
减税降费是我国深入推进供给侧结构性改革的一项重大举措。基于2008-2019年A股上市公司数据,探讨减税降费对企业生产效率的影响机制以及政策转变与影响的异质性,发现:(1)减税降费力度的提高对企业全要素生产率的正向激励作用显著;(2)减税降费通过人力资本激励和创新激励两条路径为企业增效提质,进一步从员工规模、职工薪酬和研发投入等方面促进企业生产效率的提升;(3)分两阶段考察,由碎片化向普惠性的政策转变对企业生产率的影响具有规模、行业、产权等异质性。  相似文献   

5.
《财政部关于进一步加强财政基层培训工作的指导意见》明确提出:"要重点加强对村干部的培训,逐步建立村干部上任后及时或任期内必须参加财政支农政策和村级财务管理培训的制度。"本文从村干部的年龄分布、文化程度、对培训内容的需求、培训方法的接受程度等维度对惠州市三个具有相应代表性的镇区村干部进行问卷调查与座谈。据此,笔者认为财政支农政策村干部业务培训要突出重点、既有层次又有针对性,培训内容实用、注重实效,培训教材要通俗易懂"接地气"、培训方式综合案例分析、小组讨论等形式,有利于提高财政支农政策培训的针对性和实效性,对建立财政支农政策培训长效机制提供了保障。  相似文献   

6.
《领导文萃》2013,(10):145
2012年晋江市财政部门充分发挥财税职能作用,完善公共财政体系,稳增长、调结构、保民生、促稳定,为经济提升、民生改善和城市建设提供坚实的财政保障。全市财政总收入完成161.02亿元,比增18.35%,完成预算的100.64%。其中地方级财政收入完成81.21亿元,比增27.06%,完成预算的110.88。一般预算支出70.58亿元,完成  相似文献   

7.
县乡财政困难及其对财政支农能力的影响   总被引:11,自引:0,他引:11  
除少数发达地区外,县乡政府的财政支农能力严重虚弱,几乎成为普遍现实。形成这种局面的根本原因,在于县乡财政的严重困难。而形成县乡财政严重困难的根本原因,多在体制性或政策性方面,并非短期内容易消除的。因此,增强县乡财政的支农能力具有艰难性,现行的财政支农政策应做5方面的调整。即明确中央和省级政府在欠发达地区财政支农中的主体地位;整合资源,突出重点,加强监督,优化调整政府支农方式;从战略上培育县乡政府的支农能力,逐步明晰各级政府财政支农的事权。  相似文献   

8.
《领导决策信息》2012,(3):27-27
广东:财政收入保持全国第一 财政总收入、地方一般预算收入分别达到13668亿元和5513亿元,比上年增长15.4%和22.1%。  相似文献   

9.
预算是经由立法机关批准成立的政府年度收支计划,是对未来年度政府收入规模、支出控制所作的预测、设定,实际执行中,由于各种各样的具体情况,预算中发生一定的偏差是正常的,但是,差距一般不宜过大。近年来,我国财政预算连年大额超收,这几年,财政收入的实际增长远远超过预算所预计的增长,比例过高,如此大额度的超收反映了预算体制存在着不可忽视的问题,对此,大额预算超收收入形成的原因引起了人们的关注。本文从财政超收收入的现实出发,以期找出大额财政超收收入形成的原因。  相似文献   

10.
财政要进一步发挥财税政策调控职能,完善财政支持经济发展的政策体系,加强财政支出管理,综合运用各种财政手段,推动经济又好又快发展。  相似文献   

11.
In the broad sociopolitical discussion on education quality within the last decade, it has become apparent that education is gaining importance for urban development, as well as space and the urban context are important dimensions of education. This becomes particularly evident in concepts for local educational landscapes (Ger. Bildungslandschaften). The young field of research on educational landscapes is currently lacking empirical research from spatial and planning sciences. In the paper, the current state of scientific research on educational landscapes in Germany and Europe and first insights to contextual and spatial interfaces and linkages between education and urban development in general are presented.  相似文献   

12.
We develop a new, unified approach to treating continuous‐time stochastic inventory problems with both the average and discounted cost criteria. The approach involves the development of an adjusted discounted cycle cost formula, which has an appealing intuitive interpretation. We show for the first time that an (s, S) policy is optimal in the case of demand having a compound Poisson component as well as a constant rate component. Our demand structure simultaneously generalizes the classical EOQ model and the inventory models with Poisson demand, and we indicate the reasons why this task has been a difficult one. We do not require the surplus cost function to be convex or quasi‐convex as has been assumed in the literature. Finally, we show that the optimal s is unique, but we do not know if optimal S is unique.  相似文献   

13.
This paper reports the results of a survey of 400 respondents in Ethiopia about factors generating corruption and the potential of e-Governance to mitigate corruption. It is suggested that e-Governance can help not only in weeding out corruption but also in the establishment of sounder government citizen relationships in Ethiopia. While e-Governance cannot cure all the structural factors that breed corruption in the society, strategic implementation of e-Governance can help improve the critical variable in combating corruption-government citizen relationships. It is argued that while e-Governance initiatives can make important contributions to improving public services they can best do so by helping improve overall relationships between governments and citizens.
R. F. I. SmithEmail:
  相似文献   

14.
This paper focuses on the relationship between Chief Executive Officer (CEO) and Chairperson characteristics and firm performance. Specifically, the study examines the association between the characteristics of the CEO and the Chairperson of the board and firm performance. Using a sample of S&P 500 firms, the evidence found suggests that demographic and experience-related characteristics may be associated with the market valuation and financial performance of the firm. In particular, the reported results indicate a positive relationship between the presence of female CEOs or Chairs and firm performance, thus suggesting that gender-based differences may affect the CEO’s/Chairperson’s success. Moreover, the findings concerning the age of the CEO or Chair are mixed, while their experience and quality appear positively related to firm performance. Interestingly, a CEO or Chairperson holding multiple board seats is negatively associated with firm performance, whereas CEO duality has a positive relationship with Tobin’s Q and the return on assets (ROA) of the firm.  相似文献   

15.
16.
Coopetition (collaboration between competitors) among young firms (i.e. start-ups) and larger, more established firms (i.e. corporates) may be beneficial for both partners as each party typically has something to offer that is missing in the other. Start-ups often develop innovative ideas, are flexible and agile, willing to take risks, and aspire to achieve high growth, but they tend to lack the required resources, capabilities, and knowledge due to their newness and smallness. Corporates have resources, routines, and experience that enable them to work efficiently but lack a certain innovation capability. Research has suggested that coopetition represents an opportunity for start-ups facing restrictions in resources, while corporates benefit from start-ups’ innovative ideas. However, it is yet unknown whether start-ups and corporates engage in coopetition with each other and, if so, how and why they do this. This study seeks to fill this void by exploring the motives of coopeting start-ups and corporates, how they manage their coopetitive relationship, and what implications occur including potential benefits and risks. We present a multiple case study based on qualitative data collected through 70 interviews with Austrian-based start-ups and corporates representing 35 coopetitive partnerships. Discussing the findings based on our data, we propose relationships concerning coopetition and its role to enlarge resource- and technology-bases as well as its role in the development of dynamic capabilities.  相似文献   

17.
Managing the careers of research, development and engineering (RD&E) professionals is important to the strategic use of RD&E in the economy. Appropriate mechanisms for motivating RD&E professionals will probably emerge as a critical success factor for organizations that want to compete in world markets. This study examines dimensions and levels of career orientation and their correlations with individual and work-related outcome variables among 78 RD&E professionals. The findings reveal a rich diversity of career orientation in RD&E professionals. The data strongly suggest that RD&E professionals are service, lifestyle and security oriented. However, they scored low on technical orientation and entrepreneurship. This paper suggests that the dual career ladder is not an effective device for managing RD&E professionals. Organizations must be careful to provide career paths that retain and motivate workers and, more importantly, find matches between organizational needs and individuals' needs, and restructure jobs accordingly. The authors offer suggestions for future research and identify implications for management.  相似文献   

18.
Anatomic pathology (AP) laboratories provide critical diagnostic information that help determine patient treatments and outcomes, but the risks of AP operations and their impact on patient safety and quality of care remain poorly recognized and undermanaged. Hospital-based laboratories face an operational and risk management challenge because clinical work of unknown quantity and complexity arrives with little advance notice, which results in fluctuations in workload that can push operations beyond planned capacity, leading to diagnostic delays and potential errors. Modeling the dynamics of workload and complexity in AP offers the opportunity to better use available information to manage risks. We developed a stock-and-flow model of a typical AP laboratory operation and identified key exogenous inputs that drive AP work. To test the model, we generated training and validations data sets by combining data from the electronic medical records and laboratory information systems over multiple years. We demonstrate the implementation of 10-day AP work forecast generated on a daily basis, and show its performance in comparison with actual work. Although the model somewhat underpredicts work as currently implemented, it provides a framework for prospective management of resources to ensure quality during workload surges. Although full implementation requires additional model development, we show that AP workload largely depends on few and accessible clinical inputs. Recognizing that level loading of work in a hospital is not practical, predictive modeling of work can empower laboratories to triage, schedule, or mobilize resources more effectively and better manage risks that reduce the quality or timeliness of diagnostic information.  相似文献   

19.
Contemporary individuals are forced to deal with excessive stimulation, which causes an overload in the cognitive and emotional areas. The purpose of this paper is to investigate the possible factors differentiating the perceived level of work and shopping overflow experienced by individuals and consequences of these states. Two psychological variables: cognitive control and sensation seeking, are chosen as potential factors differentiating the perceived levels of overflow. We assume that individuals with high cognitive control and sensation seeking will report lower levels of both types of examined overflows. Experiencing low overflow levels may manifest in the search for additional stimuli, rather than in the desire to limit them. Two indexes of behavior connected to seeking extra stimulation are selected: one belonging to the area of consumer behavior (readiness to participate in the experience economy) and one belonging to vocational behavior (choosing a boundaryless career). The quantitative study is conducted on a sample of 297 management students who are currently employed. The research results support the relation between cognitive control and perceived level of work and shopping overflow. Individuals who can cognitively control the situation and the incoming stimuli report lower levels of overflow. No significant relationship between sensation seeking and the level of overflow is found. The demographic variables that influence the perceived overflow are age and salary for work overflow and age for shopping overflow. As far as consequences of overflow are concerned, a low level of shopping overflow is related to readiness to participate in the experience economy. However, there is no link between work overflow and preferred career pattern. The managerial implications for human resource management and marketing strategy design are discussed.  相似文献   

20.

The concept of mental workload has long been recognized as an important factor in individual performance within complex systems. It is documented that either overload or underload may degrade performance, and further affect the efficiency of the whole system. Therefore, systems designers need some explicit models to predict the mental workload imposed on individuals by the system at an early design phase so that alternative system designs can be evaluated. In examining mental-workload literature, it is found that few predictive mental-workload models have considered factors specific to individuals. This research aims to develop a practical framework for predicting mental workload in both single- and multi-task environments considering such individual factors. In order to describe mental workload more precisely and more completely, a framework for mentalworkload definitions, which contains instantaneous workload, average workload, accumulated workload, peak workload and overall workload, is proposed. In order to model individual factors, two new variables, i.e. effective workload and ineffective workload, are introduced to model the taskgenerated workload and individual-generated workload. The extension of the model to multi-task environments is also discussed. The proposed conceptual models are domain-independent and could be used to guide the development of operational models for different specific tasks.  相似文献   

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