央地互动、多重逻辑与制度变迁——基于对建设用地一级配置层面的考察

以社会行动者理论与多重制度逻辑框架为基础,从中央政府与地方政府两个行动者的多重逻辑出发,在央地互动视阈下对中国建设用地一级配置管理的政策演化与制度逻辑进行了解析。研究发现,在建设用地一级配置管理的制度变迁中,央地双方在多重逻辑的相互作用下,针对不同的土地利用计划指标类型,实质设立了差别化的行动准则：在中央权威有效性逻辑与地方代理自利性和局部自主性多重考量的相互回应下,对于新增建设用地计划指标,央地采取了掌控与突破的相斥性准则;在中央强公共性和有效性逻辑重叠与地方局部自主性逻辑的相互交织下,对于非新增建设用地计划指标,央地则采取了放权与执行的相容性准则。在这种差别化的行动准则下,央地双方展开了持续性互动,最终形成了新增建设用地指标愈发收紧的“计划管控”、非新增建设用地计划指标愈发灵活的“市场调剂”的“双轨化”变迁路径。由此可见,在央地政府这种差别化的行动准则下,中国未来的建设用地配置改革,不能只寄期望于诸如简单引入市场机制等治理结构层面的改变,还需要从深层次把握中央集权体制下央地政府的多重逻辑、管理诉求与互动策略,由此才能设计能够引导央地激励相容、优势互补的制度改进机制。     

城镇职工基本养老保险税预测研究——以浙江省为例

在当前经济形势下,逐步开征基本养老保险税是实现缓解各省养老保险基金缺口、减轻企业负担以及推进养老保险全国统筹三者协调发展的重要决策。本文以浙江省为例,基于2005-2016年的历史数据,对有关参数进行线性拟合分析并加以合理设定,对税率和养老金替代率分别按高中低和高低进行假设,形成六种方案进行测算。研究发现当养老金替代率为35%,税率为14%（方案五）时,基础养老金收支平衡比较稳定;进一步研究发现浙江省未来30年内养老保险社会统筹基金的平均税率为1256%,同时基本养老保险税率降低可为正在试点中的长期护理保险制度留出发展空间。进而本文对我国养老保险税制提出相应的配套政策建议。     

精算思想的演进与精算理论发展综述

精算是保险发展的基础,是保险经营的技术支持。精算在国外有四百年的发展历史,引入中国只有二十年。要使精算技术在中国得到发展创新并为社会需要服务,必须了解精算思想产生的历史背景,厘清精算理论发展的脉络,真正把握精算思想的实质。基于此,介绍了精算各发展时期的主要代表人物及其学术思想,阐述精算技术对各时期保险发展的影响,同时对精算学与复利理论、数学、统计学、计算技术、金融经济学交叉融合的历史过程进行了分析述评。     

异质机构投资者、实地调研与公司财务重述行为

上市公司真实、准确地履行财务信息披露责任,对于保护投资者权益、稳定资本市场具有重要意义。基于2013—2020年中国深圳证券交易所A股上市公司数据,考察了异质机构投资者对公司财务重述行为的影响。研究发现,同交易型机构投资者相比,稳定型机构投资者显著抑制了公司财务重述行为,实地调研则强化了上述抑制作用。机制分析表明,稳定型机构投资者通过改善公司信息环境、提高内部控制水平发挥抑制作用。进一步研究发现,稳定型机构投资者对技术问题型和非技术问题型财务重述行为、欺诈型和非欺诈型财务重述行为均有抑制作用,但实地调研仅强化了对非技术问题型和非欺诈型财务重述行为的抑制作用。因此,监管部门应积极引入稳定型机构投资者,完善投资者实地调研的相关制度,从而形成对上市公司会计信息质量的有效外部监督。     

科技保险的困境—一个制度供求非均衡分析

现阶段，我国步入了创新驱动引领升级的关键时期，科技创新受到了整个社会的空前重视。科技保险作为分散和转移科技风险的重要手段，可以为科技创新提供有力的风险保障。目前，我国科技保险工作已经进入全面推广阶段，虽然取得了一定的成效，但整体运行并不理想，科技企业参保率低，科技保险缺失严重。究其原因，主要在于制度供给不能适应科技企业对科技保险的需求，科技保险制度供求非均衡，在现行的科技保险制度下积聚着大量的潜在利润，而这些潜在利润既是科技保险制度非均衡的原因，又是科技保险制度创新的动力。     

Pension scheme fees and charge ratios in 44 countries: A comparative study

Based on data received from pension supervisory authorities, the article reviews 85 different pension schemes in 44 jurisdictions by looking at fees and charges as well as their legal ceilings and their development since 2014. A key finding is the observed decrease in fees and caps. The article presents jurisdictions according to clusters, i.e. by groups of countries with identical or very similar items already covered by pension fees, and analyses the extent to which various cost and fee elements are covered by fees charged to members. Finally, we calculate charge ratios for each cluster to quantify the impact of fees and charges on pension savings. Occupational defined contribution pension schemes and personal plans linked to employment tend to be much more cost effective than personal schemes that have no direct employment link.     

The “Absence” of Asian Regional Economic Integration and the Development Orientation of the Belt and Road

Asia has a special significance in China’s neighborhood strategy. Geographically, the Belt and Road Initiative faces the countries of Asia or China’s neighbors in the first place. Asia is clearly marked by an imbalance in and “absence” of regional economic integration. This “absence” is two-fold: it is expressed on the one hand as a lack of unified institutional arrangements for regional economic integration, and on the other as the inability of underdeveloped countries in the region to truly participate in regional economic integration and thereby gain opportunities for development. Compared with the rule-oriented nature of existing regional economic integration mechanisms, the Belt and Road Initiative, as a new type of regional cooperation mechanism, displays an orientation towards development. All existing regional economic integration arrangements, regardless of their form, establish specific rules on access thresholds, the rights and duties of member countries, schedules and roadmaps, dispute resolution mechanisms and so forth. This is not the case for the Belt and Road, which is not predicated on specific rules, but establishes its overall framework by orienting itself towards development. Overall, the development orientation of the Belt and Road is helpful not only in overcoming the inherent defects of Asian regional economic integration, but in responding to the new challenge of anti-globalization. This is an institutional public good that China offers to Asia and to the world.     

‘More time for what?’ Exploring intersecting notions of gender,work, age and leisure time among people with cognitive disabilities

This article explores intersecting notions of leisure among middle‐aged people with intellectual disabilities in the setting of the Swedish welfare state. The participants are recipients of long‐term disability services and have experienced the changing ideological frameworks of the welfare effort, which has recently focused on normalisation, inclusion and participation. Structured activities are arranged by disability services in order to normalise living conditions and provide recreation for disabled people. However, the range of activities is constrained by financial resources, by notions of gender and age and by an institutionalised emphasis on the work ethic – leading to constructions of leisure partly as ‘time beside’ where ‘free time’ activities should not interfere with the duties of the working week. The participants' limited resources and their lack of a strong voice limit their ability to demand their legal rights and leave many of them with ‘too much time with too little to do’. Key Practitioner Message: ● A common idea of leisure is the relationship between social and physical activities, well‐being and health; ● People with disabilities, regardless of age, engage in fewer leisure activities than the general population due to a lack of resources; ● Even with legal rights, the lack of a strong voice as well as institutional constraints limit their leisure opportunities.     

梁启超的中道精神——谨以此文纪念梁启超诞生一百二十五周年

梁启超对清末至五四时期文化和政治上的偏激倾向持一种批判的立场,在中西文化的位置怎么摆、共和抑或立宪、“民主主义”等问题上,采取一种可贵的中庸立场,从而在当时思想界发挥一种矫枉过正的作用。梁启超是戊戌一代人中唯一一个超越了戊戌时代的人,而且越到后来越表现了一种守成的倾向,甚至几可视为一个现代保守主义者。正是这种守成倾向使他具有一种在当时人看来落后、过时甚至反动,但现在看来却十分正确的中道精神