论我国养老保险的筹资模式

如何选择最佳的筹资方式是依托社会保障体系化解我国人口老龄化压力的关键所在。作为最基本的养老金筹资方式,现收现付制与个人帐户制的特征与对经济的影响不同,但并不能简单地由此分出两者谁优谁劣,不是由现收现付制完全转为个人帐户制所有问题就会迎刃而解。未来我国养老保险筹资方式的上佳选择是建立多支柱、多层次的社会保障体系。在此前提下,现收现付制与个人帐户制相互协调,共同存在较之相互替代更有助于缓解不可避免的养老金支付困难。     

中国的独生子女与独生子女户

近几十年来 ,中国的“独生子女”与“独生子女户”成为与计划生育政策有关的一代特殊人口与一类特别家庭。对二者界定的不同标准造成了对其规模估计的分歧和深入研究的困难。根据 2 0 0 0年第五次人口普查数据 ,估算出我国现有独生子女数量约为 90 0 0万 ,其中城市独生子女的数量远远高于农村。独生子女之间彼此婚配 ,有可能会形成广受关注的“四二一”家庭。研究显示 ,大城市中独生子女间的婚配概率似乎更高一些 ,但对于全国并不具有普遍意义。由于严格意义的“四二一”家庭的出现取决于多种因素 ,其大规模出现的可能性并不大。对“独生子女”以及“独生子女户”的关注 ,主要来源于对“独生子女”养老能力的质疑和对“独生子女户”养老需求获取满足的前景的担忧。国家目前正在通过“农村部分计划生育家庭奖励扶助制度”等措施帮助“独生子女户”逐步消除后顾之忧     

流行病学转变--人口变化的流行病学理论的形成和发展

本文主要综述了流行病学转变理论的形成和发展,重点介绍了流行病学转变理论的四个基本概念,流行病学转变与人口和社会变化之间的关系,流行病学转变的机理,流行病学转变的影响因素及其在转变中的作用.     

Human Well-Being in Chinese Cities

Does human well-being vary substantially across regions within China and, if so, what forces have contributed to this variation? There are four macro-social change theories that shed light on this question: modernization theory, dependency/world-systems theory, state theory, and human ecology theory. No known study has examined all four theories simultaneously or used recent data. We fill this gap by reporting the results of a study examining the effects of industrialization, foreign penetration, state investment, and population growth (as well as several control variables) on the urban variation of three alternative forms of human well-being in China during the late 1980s. Results provide support for both state theory and human ecology theory, but they provide little or no support for modernization theory and dependency/world systems theory. Implications of the results are discussed.

     

中国人口的年龄性别结构

人口的年龄性别结构是过去生育率、死亡率变化的结果,也在很大程度上决定了未来的人口变化。中国人口的年龄性别结构正在经历重大的转变,这种转变正在影响着中国人口和社会经济发展。过去20年来,中国人口年龄性别结构转变的主要特征是人口老龄化和出生性别比的升高。未来20年里     

Dynamics of inequality: mother's education and infant mortality in China, 1970-2001

In this study, the authors analyze the dynamic relationship between Chinese women's education, their utilization of newly available medical pregnancy care, and their infants' mortality risk. China has undergone enormous social, economic, and political changes over recent decades and is a novel context in which to examine the potential influence of social change and technological innovation on health disparities. The authors consider efficacy, or the ability to quickly absorb and effectively utilize new medical innovations, and argue that the social stratification of efficacy provides an important conceptual link between education and the greater likelihood of benefitting from medical innovations. Using the 2001 National Family Planning and Reproductive Health Survey data and multilevel, multiprocess models, the authors show that Chinese infants born to better educated mothers retained a survival advantage over the turbulent decades between 1970 and 2000. This occurs largely because educated mothers more actively sought prenatal care and professional delivery assistance use.     

The role of assets in improving college attainment among Hispanic immigrant youth in the U.S.

Despite the importance of higher education, Hispanic immigrant youth still have far lower college attainment rate than whites in the U.S. Existing studies show the significant role of household assets on educational attainment even after controlling for income. Thus, this study examines the role of homeownership and school savings on Hispanic immigrant youth's college attendance and graduation. Findings show that homeownership is a significant positive predictor of Hispanic immigrant youth's college attendance and graduation, but parent school savings is not a significant predictor. Policy and practice implications discussed.     

论西方企业社会责任的发展路径及经验

西方国家企业社会责任运动是伴随着经济发展过程中的环境污染、诚信危机、劳工权益等社会问题而逐步发展的。20世纪中叶以后,西方倡导和支持企业履行社会责任的观点逐渐增多,并形成现代企业社会责任的主流观念。多重社会压力的推动、经济利益的驱使、多重力量的促进、信息技术的带动,促成西方国家形成了企业社会责任制度。在诸多影响因素中,政府以及社会组织起了举足轻重的作用,其间的有益经验和启示主要有五个方面:第一,政府在企业社会责任建构过程中扮演着重要的引导性角色;第二,政府在引导企业承担社会责任过程中主要以经济手段为主;第三,建立了严密的与社会责任相关的法律体系约束企业行为;第四,多元参与和监督是企业社会责任运动持续发展的重要动力;第五,法律法规的有效执行是国家推进企业社会责任建设的重要保障。     

税制改革对所得税纳税筹划的影响

2008年实施新的企业所得税法,2011年提高个人所得税免征额和改变税率及级次,近年来我国对两类所得税都进行了改革,使企业面临着新的纳税环境。企业不但自己需要缴纳企业所得税,还要为其职工支付工薪、劳动报酬等并代扣代缴个人所得税。面对通货膨胀和税负高企的现实,企业应规避风险,积极探寻在新税制环境下进行两类所得税纳税筹划的方法,为企业和职工谋取合法利益,并不断提高税务管理的水平。     

海外赛博朋克研究前沿问题追踪

赛博朋克是科幻小说的一个流派,它关注高科技语境下的边缘人群。与传统科幻小说不同的是,赛博朋克叙述的科学技术不仅是可能发生的,而且有些技术处于正在使用状态。目前学界关注的热点是：关于威廉·吉布森的《神经漫游者》的研究;关于赛博朋克主题的研究,包括人类未来的赛博生活与精神生活;还有蒸汽朋克的研究。赛博朋克在顺应、预测人类可能的生活的同时,也从人文精神角度对人机生活的诸多问题进行了反乌托邦式的反思,而这种反思正是单一科学主义的解毒剂。