简论市场经济条件下的现代企业制度

建立现代企业制度是发展社会主义市场经济的必然要求，是我国企业改革的方向。企业是市场的基本经济单位和竞争主体，市场经济对企业制度的要求是客观的，在构造市场经济体制宏观框架的同时，必须重塑市场经济的基础，建立与市场经济相适应的企业制度。现代企业制度的内涵和基本特征。现代企业制度在西方发达国家已实施了多年，对它的内涵的理解早已形成共识。在我国对原有企业制度进行符合社会主义市场经济的改造过程中，它的内涵必然是具有中国特色的一种企业制度，它既符合中国国情，又体现了发达国家企业制度的基本特征，是把我国企业制…     

浅析公共财政理论与财政改革

公共财政是市场经济发展到一定阶段的产物。随着发达国家公共产品理论的创立和福利经济学、新制度经济学的兴起,公共财政已经渐成共识并深入人心。伴随我国经济体制改革的深入发展和社会主义市场经济的建立,我国的财政改革也日益采纳公共财政的理论内涵和理论描述。     

借鉴国际有益经验深化国有企业改革

我国经济体制改革的目标是建立社会主义市场经济体制，适应社会主义市场经济的企业组织制度和形式──现代企业制度，现代企业制度的标志是股份制。环顾世界经济发展的趋势，不仅在中国，而且许多发达国家也试图通过国有企业股份化来调整国有资产结构，转换国有企业的经营机制，改善国有企业经济效益。，为此，作为发展中国家的中国有必要通过进一步了解市场经济的产生发展和运行规律，借鉴发达国家国有企业股份化的有益经验，实事求是，解放思想，努力搞好搞活我们的国有企业，使国有企业走出困境。一、发达国家市场的发展与公司制的产生在…     

构建与市场经济体制相适应的社会保障制度

构建与市场经济体制相适应的社会保障制度徐金云从现实看，社会保障制度改革的滞后已成为我国市场经济体制改革的主要制约因素。因此，我们应在结合国情、借鉴国外经验的基础上，努力探索构建适应市场经济的并具有中国特色的社会保障制度。一、建立与市场经济体制相适应的...     

自由企业制度：我国企业制度改革的目标模式

社会变革实质上是一个制度变迁过程，近现代社会区别于传统社会的一个重要特征，就在于其确立的经济自由制度。经济自由是市场经济的一个不言而喻的前提，其中，自由企业制度是市场经济的微观基础。自由企业制度也应是我国社会主义市场经济的微观基础。我国企业制度必须从“政府控制型”的传统企业制度转向“非政府控制型”的现代企业制度，并最终建立起与市场经济体制相适应的自由企业制度。这是我国企业发展的根本途径，也是彻底改革传统的计划经济体制、走向现代市场经济新体制的一个重要突破口。     

市场经济与审计监督

目前，我国正在从传统社会向现代社会转型，进行市场经济体制建设。这一过程给我国整个经济领域的政策、法规及制度等方面带来了一系列重大的变化。这些变化对于审计工作和广大审计工作者是一次严峻的挑战，也是我国审计工作进一步发展和强化的良好机遇。探索市场经济与审计监督的关系，逐步建立和健全与社会主义市场经济体制相适应的审计制度，是时代向我们提出的一项艰巨任务。一、市场经济条件下强化审计的必要性和重要性在社会主义市场经济条件下，强化审计的必要性和重要性是由多种因素决定的，从宏观角度上看，主要是由两个因素决定的…     

我国社会保障法律体制的现状与发展对策研究

社会保障制度作为社会主义市场经济的重要组成部分,被称为"社会安全网"和"社会减震器"。虽然我国社会保障法律体制现在已经基本建立起来了,但尚存在诸多问题。因而有必要在现有社会保障法律体制的基础上,进一步完善立法、执法与司法环节。建立与市场经济发展相适应的社会保障法律体制,使公民的社会保障权益得到充分地实现,从而促进社会保障制度的完善与和谐社会的发展。     

我国财政创新与发展思考

建立社会主义市场经济,客观要求实现财政创新,促进财政发展。现代公共财政是我国财政创新的目标,也是财政发展和社会主义市场经济体制形成的制度基础。一、财政创新发展是改革、发展、稳定的需要随着社会主义市场经济体制建立和发展,财政地位和职能作用将日益突出。国有企业改革、生态环境保护、地区经济协调发展、推进农村城市化进程、建立社会保障体系、实施科教兴国战略、扩大内需和实施积极财政政策等,都需要强大的财政支持。我国目前财政状况却难以适应改革发展稳定的需要。在发展社会主义市场经济的条件下,充分发挥财政职能作用,统筹…     

构建我国公共财政体系研究

公共财政是在市场经济条件下应运而生的一种国家财政管理模式,其与计划经济时期的国家财政和发达国家的公共需求财政有本质区别。构建具有中国特色的公共财政体系要正确处理好借鉴与吸收的关系,政府与市场的关系,要突出财政体制的公共性,并全面推进法制化原则。     

中国经济转型中的财政体制改革研究

财政税收是政府经济调控的基本手段.我国财政支出体制的改革一直滞后于财政收入体制的改革,滞后于社会经济的发展.全球金融危机背景下,公共财政体制的改革更具紧迫性.公共财政体制不仅要完善分税制下的预算管理体制,建立财政支出效益考评机制、法律监督机制和责任追究机制,强化预算的法律约束,健全公共财政职能;同时要进一步完善与公共财政相适应的税收体系,规范包括非税收入在内的财政收入管理;从而建立以市场化、法治化和公共性为基本价值取向的财税法律体系,推进财税法治建设,有效调节宏观经济的发展方向.     

Fat government,thin populace? Is the growth of obesity prevalence lower in more generous welfare states?

In the last few decades, the prevalence of obesity has expanded rapidly and now constitutes a grave public health concern across the developed world. Obesity is negatively associated with, among other factors, education and healthcare quality, which are factors that governments can and do influence through welfare policies. This study investigated to what extent the change in the prevalence of obesity is lower in more generous welfare states. Based on pooled time series cross‐section regressions for 15 developed countries over 25 years, we found that the more generous are transfer payments, health policy and education policy, the lower is the increase of obesity prevalence. These findings have important implications for public policy formation and the public health and welfare state literatures.     

The Case for a New 'Case' Management in Services for People with Learning Disabilities

Micro-organization is currently fragmented in services for peoplewith learning disabilities. Care management, person-centredplanning (PCP) and direct payments have developed through separatepolicy strands, with tasks and agency responsibilities blurred.A wide diversity of care management arrangements currently operate,with the relationship between care management, PCP and directpayments imprecisely defined. PCP and direct payments have alsobeen variably implemented. This paper argues for a new ‘person-centredcase management’, with these different devices betterintegrated and decision-making and action more person-centred.Drawing on practice experience from the original British casemanagement experiments, the new ‘case’ managementwould be centred on the needs and wants of individuals, be conductedindependently from assessment, operate outside the public sectorand be able to access personal budgets. It would consequentlyhave the capacity to further de-institutionalize services andsupport and transfer more control to people with learning disabilities.     

North-South relations: Alternative policy simulations for the world economy in the 1980s

This article makes projections of the world economy in the North-South context for the period 1981–1990 using a latest global version of a macroeconomic model named FUGI-GNEM type IV 011–62. The model classifies the world into 62 countries/regions, where the North-South interdependence is incorporated into an integral part of the world economy through international economic linkages. Based on alternative simulations, the author presents future images of the North-South interdependent world economy through changes in economic growth rates, employment, wages, prices, money supply, interest rates, public finance, trade, capital movement, international balance of payments, foreign exchange rates, etc., in each country or region. The model forecasts that the real economic growth of the developing countries as a whole in the 1980s will likely be around 4%–7% annual rate according to alternative policy scenarios.     

Landscape quality payments in Switzerland: The congruence between policy and preferences

Swiss landscape quality payments (LQPs) are a form of agricultural subsidy that provides funding for farmers engaged in maintaining or creating different elements that contribute to landscape quality. This study is the first step to analyse the effect of different measures to increase landscape quality using four indicators of perceived landscape quality (beauty, authenticity, uniqueness and complexity) from two nationally representative public surveys conducted in 2011 and 2020. While most LQP categories do not have a significant effect, both payments for productive grassland and those connected to stone structures have an effect on more than one of the four indicators of perceived landscape quality. These payments seem to cause a visible change in the landscape or preserve elements that are important for landscape quality. Such payments help to provide ecosystem services, while those not causing any visible change can be conceptualised as a form of rent-seeking. In the future, more efforts are needed to evaluate the payments to enable evidence-based policy-making and steer payments towards measures that result in improvements to landscape quality that are visible and notable to the public.     

东北国有企业债务重组及财政政策研究

国有企业债务问题是国有企业改革的重大难题。解决东北国有企业债务问题,财政应采取相应政策:对资产的转移、出售给予相应税收优惠政策、强化公共财政职能,调整和改革现行的国有资产财政管理体制、开征消费增值税和社会保障税、加大对东北地区的财政转移支付力度。     

Sources of growth and cyclical stability for Nevada counties: Transfer payments and property income

The growing relative number, the improved economic well-being, and the migration of elderly retirees is not only reshaping the social and economic structure of many areas, it is also modifying both long-term and short-run patterns of economic growth. Transfer payments and property incomes, two of the most important source of elderly income, have been among the leading sources of national income growth over the past several decades. Unlike most labor-related industry sources of earnings, the level of transfer payments and property incomes received by the residents of the region is not directly dependent upon local economic activity. Consequently, as transfer payments and property incomes of elderly retirees become increasingly important sources of income and purchasing power within a region, they also can alter regional short-run cyclical patterns of income growth. This article examines the pattern of growth of transfer payments and property incomes in the context of national economic cycles, and explores the implication of those findings on metropolitan and nonmetropolitan Nevada economies.     

公共选择视角下的公共财政决策机制

公共选择理论由公共选择学派建立并发展起来,其理论宗旨就是把政治和市场两方面的人类行为纳入单一的模式。弗吉尼亚学派代表人物布坎南始终坚持严格的＂契约—立宪主义＂,也就是公共选择学派的行动纲领。在当代,公共选择理论已经成为公共财政的理论基础,这就要求公共财政决策机制的运行服从于根本性的＂规则＂的约束,即＂立宪约束＂。这一国际观点对我国财政体制改革具有深远的影响。     

Maintaining Environmental Resources in the International System: A Comparison of Contractual Arrangements

Objectives. State A may control an environmental resource that has value for other actors in the international system. The objective of this article is to compare different contractual arrangements between State A and other agents for preservation of this resource. I concentrate on direct purchase schemes and dynamic (stream–of–payment) schemes. Methods. The problem is analyzed by constructing a model of the returns to State A from exploiting the resource; its public goods value; and transfer payments from other agents. Results. Among the main results are that continual transfers may be better than a one–off buyout and, if the resource does not have a public goods value for the owner, compensation may not be effective. Conclusions. Generally, the analysis points out the gains to be made from paying attention to the type of contractual arrangement. Most of these results would not have been intuitively clear. I also show that rental schemes may be the least risky option.     

项目制:一种新的国家治理体制(英文)

作为新双轨制的增量部分,项目制旨在通过国家财政的专项转移支付等项目手段,突破以单位制为代表的原有科层体制的束缚,遏制市场体制所造成的分化效应,加大民生工程和公共服务的有效投入。以项目制为核心确立的新的国家治理体制,形成了中央与地方政府之间的分级治理机制,并对基层社会产生了诸多意外后果。项目制所引起的基层集体债务、部门利益化以及体制的系统风险,对于可持续的社会发展将产生重要影响。