调低 扩中 限高 收入分配制度改革意见出台在即

收入分配制度改革在民众翘首期盼中,渐行渐近。6月3日,发改委就业和收入分配司副司长胡德巧向媒体透露,"关于深化收入分配制度改革的指导意见"已经起草完成。这一收入分配改革方案,涉及政府、企业、个人、地区、城乡之间的收入分配调整。"意见"的原     

时政资讦

国务院批转关于深化收入分配制度改革若干意见的通知 2月3日，国务院同意并批转发展改革委、财政部、人力资源社会保障部《关于深化收入分配制度改革的若干意见》。《意见》指出，深化收入分配制度改革，要坚持共同发展、共享成果。倡导勤劳致富、支持创业创新、保护合法经营，在不断创造社会财富、增强综合国力的同时。普遍提高人民富裕程度。坚持注重效率、维护公平。初次分配和再分配都要兼顾效率和公平，初次分配要注重效率，     

改革收入分配制度，实现公平正义

改革收入分配制度是当前我国制度建设中的热门话题。因为不合理的分配制度造成的收入差距过大,贫富两极分化已经影响到社会的稳定与和谐社会的构建。本文探讨了收入分配制度中的诸多问题,分析了收入差距形成的三方面的原因,以及如何以公平正义为目标改革收入分配制度。     

新一轮收入分配制度改革将从公务员工资入手

今年7月,新一轮收入分配制度改革拉开大幕。党中央、国务院经过反复研究,决定改革公务员工资制度,规范公务员收入分配秩序;同时,改革和完善事业单位工作人员收入分配制度,合理调整机关事业单位离退休人员待遇,完善机关工人工资制度,适当提高企业离退休人员基本养老金标准、各类优抚对象抚恤补助标准、城市低保对象补助水平。     

科学发展观视域下的和谐收入分配制度研究

按照效率与公平和谐统一的原则进一步改革和完善我国的收入分配制度,是贯彻落实科学发展观、构建社会主义和谐社会的内在要求。不同社会制度以及同一社会发展的不同阶段,由于受生产力水平和人们效率公平观的影响,都有着不同的收入分配制度安排,而建立和完善效率与公平和谐统一的收入分配制度,就必须从条件分配、初次分配和再次分配三个层面进行科学统筹和谋划。     

浅谈完善高校收入分配的建议

高校收入分配制度经历多次改革,目的是要建立一个"按劳分配、优劳优酬",以"绩效"为依据的分配制度。本文主要对高校收入分配现状进行阐述,分析了高校收入分配过程中面临的难点,并就如何完善高校收入分配制度提出了一些建议。     

县级烟草分公司经营者年薪制方案研究

年薪制是伴随着企业所有权和经营权分离而产生的一种被广泛推广的收入分配制度.作为一种国际通行的经营者激励报酬制度,年薪制成为很多国有企业经营者收入分配制度改革的正确选择.由于烟草行业是国有企业,也存在所有权和经营权的分离,因此选择经营者年薪制将是推动行业用工分配制度改革、实现对经营者有效激励和约束的重要手段.     

浅析完善收入分配制度的财税对策

合理的收入分配制度是社会公平的重要体现。通过深化收入分配制度改革,努力实现"合理有序的收入分配格局基本形成,中等收入者占多数,绝对贫困现象基本消除"的目标。分配制度改革关系社会稳定及改革的发展,因此本文试从财政学的角度出发,探讨我国应如何完善收入分配制度。     

我国启动收入分配制度改革

党中央、国务院在全面分析经济社会发展形势，统筹协调各方面利益关系的基础上，经过反复研究，决定改革公务员工资制度，规范公务员收入分配秩序；同时，改革和完善事业单位工作人员收入分配制度，合理调整机关事业单位离退休人员待遇，完善机关工人工资制度，适当提高企业离退休人员基本养老金标准、各类优抚对象抚恤补助标准、城市低保对象补助水平。这项决定显示：我国收入分配制度改革正式启动。     

人力资本按贡献参与分配的制度创新研究

人力资本参与收入分配的问题,是目前收益分配制度改革中碰到的新问题,分配制度、激励机制的设计必须考虑人力资本对企业产出的贡献。文章就这一问题从人力资本的价值度量,对产出的贡献率的测算,以及如何设立以贡献率为基础的分配制度等方面做了较为全面的探讨。     

中国国有企业改制与职工收入分配——光正公司和创大公司的案例研究

现有研究文献对中国国有企业收入分配机制和格局变化的讨论主要集中在宏观或结构的层次上 ,很少涉及到微观层面。本文利用山东省的两个企业的职工样本数据 ,对企业股份制改造前后企业内部的工资和收入分配的特点及其变化进行了经验分析 ,对收入差距的变化进行了测量 ,从而发现企业改制后职工的工资和收入的分配差距有非常明显的扩大 ,其中一个重要的因素是分红收入对收入差距所产生的扩大效应。另一个经验发现是改制后的企业更加强调职务变量对工资和收入的决定作用 ,这既表现在经营者从持大股中获取高额的分红收入 ,也表现在他们较高的职务工资和补贴上。我们还发现 ,两个企业的分配机制有所不同 ,一个企业更加注重人力资本中教育水平的作用 ,一个企业更加注重人力资本中工作经验的作用。这样一种分配机制的差异究竟会对企业效率和职工收入增长产生何种效应 ,仅仅根据两个企业案例的研究是无法做出检验的 ,因而需要作进一步的研究     

对低收入者和高收入者之间的收入不平等程度分析

20世纪90年代以来 ,我国居民收入的不平等程度越来越严重 ,在农村和城市内部 ,低收入群体和高收入群体的收入差距是不断扩大的 ,高收入群体占有的收入份额在迅速上升 ,而低收入群体占有的收入份额在不断下降;在城乡之间 ,收入分配结构也在向有利于城市居民方面变动 ,城乡居民收入差距不断扩大 ,城市人占有的收入份额越来越多 ,而农民占有的收入份额却不断变小。造成收入分配不平等程度日益严重的原因既有产业结构变动因素 ,也有体制改革和宏观经济政策调整因素。为了防止收入分配的过度分化 ,政府应该适度干预市场 ,通过公共政策来调节收入分配 ,并帮助穷者。     

产权结构、公司治理、社会保障与国企改革——基于Cournot竞争的系统分析

国企改革是我国经济体制改革的核心环节,引起了学界的高度关注,但现有研究基本是着眼于其某个特定侧面,忽略了国企改革系统工程的本质特征。考虑到我国经济转轨时期的特点,本文应用Cournot模型构建了关于国企改革的系统分析框架,使其涵盖了产权结构、公司治理和社会保障等重要影响因素,进而讨论了各种产权形式、公司治理状况及其社会保障建设程度与与混合产权国企的产出、收益、利润以及社会福利之间的关系,并获得了一些有益的结论,最后将其与已有研究成果进行了比对,凸显了这种系统研究的优势。     

The Elusive Market: Privatization, Politics and State–Enterprise Reform in China

Although China's largest state–owned enterprises (SOEs) are destined to remain state–owned for the immediate future, recent reforms have affected these SOEs' property rights and ownership structures. Moreover, the government's insistence that privatization is not implied by present reform programmes is increasingly contradicted by actual developments and managers' attitudes at the enterprise level. This article explores some of the political and organizational tensions created by this present phase of SOE reform.     

政府干预、国有集团结构动态演化与配置效率

以2004年~2013年国有系族企业集团控制的上市公司为样本,首次对国有集团内部结构的形成动因及其动态演变过程进行大样本的实证研究,发现,1)我国国有集团的治理结构安排是政府选择的结果:当新进入国有集团的企业历史业绩较好、政府放权意愿更强时,其更可能被安置于集团金字塔结构且受到的掏空行为显著减少;2)被安置于金字塔结构的企业,在进入集团后的长期业绩表现显著差于进入之前;3)集团内部的成员上市公司绩效越差,更可能被剥离出国有集团,这种可能性在层级越高的企业更加明显.这些结果表明了我国国企改革的逻辑不一致性,即国企改革的初衷在于放权,而政府在培育和发展国有集团的过程中却存在着过多的行政干预行为,从而弱化了国企改革的效率.文章为当前国企分类改革背景下集团的战略重组和结构优化调整提供了一定的启示,也丰富了集团治理的研究文献.     

Differential Mortality and the Design of the Italian System of Public Pensions

Abstract. This paper considers the issue of actuarial fairness of the new Italian public pension system in view of the recent trends in old‐age mortality and the survival differences by gender, birth cohort and region of residence. After reviewing the secular trends in elderly mortality in Italy, and the evolution of regional differences in survival over the last three decades, we evaluate the impact, on the conversion factors introduced by the Dini reform, of a further decline in elderly mortality over the next few decades. We compute the conversion factors using a close approximation to the unknown formula employed in the Dini reform but allowing for gender‐ and region‐specific survival probabilities. Our results leave no doubt about the importance of frequently updating the conversion factors in the light of the rapid increase in elderly survival. The paper also quantifies to what extent gender‐ and region‐specific conversion factors may differ from their currently legislated values, that only vary by age. Finally, we recognize that the actuarial fairness of the system introduced by the recent reform can only be guaranteed on average and that, in the presence of a heterogeneous population of individuals that differ considerably in their mortality prospects, the current system implies a substantial degree of redistribution from high‐mortality groups (typically characterized by low income and low wealth) to low‐mortality groups (typically characterized by high income and high wealth).     

WHY DO MOST ITALIAN YOUTHS LIVE WITH THEIR PARENTS? INTERGENERATIONAL TRANSFERS AND HOUSEHOLD STRUCTURE

More than 80% of Italian men aged 18–30 live with their parents. We argue that one contributing factor to this remarkably high rate of cohabitation is parents' tastes for coresidence. In order to investigate the role of parental preferences, we estimate the effect of exogenous changes in parental income on rates of cohabitation in Italy using Survey of Households' Income and Wealth (SHIW) micro data from 1989 to 2000. In order to identify a source of exogenous variation in parental income, we use changes in fathers' retirement age induced by the 1992 reform of the Italian Social Security system as an instrumental variable for parental income. By raising retirement age, this reform forced some fathers to remain in the labor market longer than they would have otherwise, therefore raising their disposable income. We use a two‐sample instrumental variable (TSIV) strategy. Our TSIV estimates indicate that a rise in parents' income significantly raises the children's propensity to live at home: A 10% increase in annual parental income results in approximately a 10% rise in the proportion of men living with their parents. Although we cannot definitely rule out alternative interpretations, these results are consistent with our hypothesis that cohabitation is a normal good for Italian parents. (JEL: J120, J610, H550)     

Trends in Danish Income Distribution

Most of the available evidence on income distribution in Denmark is based on cross‐section studies for a number of specific years, which are difficult to compare owing to major changes in definitions and concepts. The data base for the present study is an existing longitudinal sample of 5 percent of the adult Danish population containing a great number of background variables for the individuals. Based on this, new results on Danish income distribution, using both individuals and married couples as the income unit, are presented. We concentrate on the impact from female participation and from unemployment. In the final parts of the paper we include some semi‐lifecycle distribution measures based on work in the Danish Economic Council and relate our results to earlier long–run estimates of inequality in Danish income distribution.     

Corporate Governance Reform in Australia: A New Institutional Approach

From an international perspective, Australia has been one of the leading jurisdictions for corporate governance reform. Its first corporate governance code predates the Cadbury Report, and Australia is also one of the few countries internationally to have been only marginally affected by the recession that ensued after the Global Financial Crisis. Considerable governance reform has occurred since 2007–8 in Australia, however; much of it occasioned by pressure brought to bear by institutional investors as a reaction to both traditional governance failings and also social and environmental concerns such as a growing awareness of climate change. Institutional influence is primarily associated with the compulsory retirement income system that emerged in the 1980s in light of an economy‐wide union campaign. While governance structures are becoming more homogenous, institutional logics reflecting trustees’ concerns are driving and shaping this ongoing process. A new approach to corporate engagement has emerged under the influence of investor representative bodies such as the Australian Council of Superannuation Investors that is driving corporate governance change.     

An Empirical Taxonomy of SOE Governance in Transitional China

China’s State-Owned Enterprises (SOEs) traditionally have been governed by the Communist Party. Privatization has brought greater numbers of investors who have a stake and demand a voice in how SOEs are managed. Three traditional governance perspectives are agency theory, resource dependence, and institutional theory, but China’s transition introduces several additional governance approaches. Are “capitalism with Chinese characteristics” and “bureaucratic entrepreneurialism” paradoxes? Based on initial interviews of SOE executives, a survey of top managers and board chairs of listed companies, and subsequent interviews and observations in select case companies, this paper develop a taxonomy of SOE governance that now exists in China. Two of the approaches represent the extremes of the old state-centered regimes and the new shareholder-centered regimes. Considering China’s historical and cultural contexts coupled with its current stage of economic transition, two additional approaches to corporate governance are to have a vacuum as neither the state nor shareholders dominate or – in unique contrast to other countries – a hybrid of both.