Who is banked in low income families? The effects of gender and bargaining power

We use data from the U.S. Survey of Consumer Finances and a framework that accounts for intrahousehold dynamics to examine bank account ownership for low-income couples. We find that even among families who are banked, some family members are not. Those without accounts may lack access to financial services, be at a disadvantage within their families, or face financial risks if their partnerships end. Our results indicate that men and women are equally likely to be banked, but the factors predicting whether or not they have accounts differ. Women with more bargaining power are more likely to hold bank accounts and their families are more likely to be banked. Moreover, individual characteristics of male and the female partners have different effects on the chances that they, their partners, or their families are banked.     

完善新型农村合作医疗制度的思考

新型农村合作医疗制度是传统农村合作医疗制度的创新与发展,为我国农村医疗卫生事业的发展开创了新局面,但目前新型农村合作医疗制度并非完美无缺。进一步完善新型农村合作医疗制度,需在明确农民和政府责任的基础上,将合作医疗制度转变为城乡统一的医疗保险制度。     

Fire and Ice in Marital Communication: Hostile and Distancing Behaviors as Predictors of Marital Distress

This study examined the relationship between partner hostile responsiveness, as well as three types of withdrawing responses (intimacy avoidance, conflict avoidance and angry withdrawal) and both concurrent and prospective marital satisfaction in a community sample of couples. The primary predictor of marital outcomes for wives was partner hostile responsiveness, whereas for husbands it was partner withdrawal. Wives' intimacy avoidance contributed unique variance to the prediction of husbands' marital distress; husbands' conflict avoidance provided a buffering effect for wives in the context of high husband hostile responsiveness. Results underscore the importance of differentiating hostile and distancing behaviors and, further, assessing withdrawal outside of the context of marital conflict.     

Accounts of False Memory Syndrome: Parents, “Retractors,” and the Role of Institutions in Account Making

There have been two traditions of research under the concept of accounts. One tradition, the social interactionist, has focused on the interactional use of accounts by individuals to neutralize negative evaluations of questionable acts or their consequences and restore social equilibrium. The second tradition, the social psychological, has focused on the autobiographical and explanatory use of accounts to create and organize meaning for troubling or stressful life events. In both traditions, scholars have been almost exclusively concerned with the individual-level functions of accounts. Analyzing the institutional origins of false memory syndrome and the retractor account episodes in which it is used, I argue for the expansion of accounts research to include the role of institutions and collective actors in the production of new account frameworks. Further, I argue that the conceptualizations of accounts in the two traditions of research can be effectively combined in a way that is sociologically stronger than either alone.     

中国养老保险个人账户制度的改革及其风险转移

中国养老保险制度主要存在三大问题:巨额养老保险转轨成本;第一支柱社会统筹的覆盖率较低;个人账户空账、投资渠道太窄导致个人账户长期投资回报率太低。中国养老保险个人账户在现实中面临两大问题:如何做实个人账户;个人账户做实后如何保值增值。通过对养老保险个人账户的理论模型分析,以及国际养老保险个人账户制度改革趋势与中国养老保险个人账户制度改革困境的比较研究发现:首先,在个人账户制度下,养老金的多少取决于个人账户已有的积累和投资回报,政府的风险被转移出去了;其次,个人账户投资资本市场使养老基金个人账户的治理成为重点;最后,在个人账户委托代理关系链下,养老基金缴款人与养老基金经理之间的分享参数原则有利于缴款人转移金融市场对他的风险,而无须耗费大量的精力介入和学习市场投资的实务。从这个意义上讲,分享参数就起到了保护非专业人士的缴款人的投资行为和利益的作用,中国养老保险个人账户制度进一步改革的方向将是以资产为本与以人为本相结合。     

中国水资源核算中的混合账户与经济账户

为研究资源环境与经济活动之间的关系,加强水资源综合管理,水利部与国家统计局在联合国统计署的技术援助下,于2006年开始进行水资源核算体系研究。水资源核算体系包括实物量供给使用表、排放账户、混合账户、水资源资产账户和水质账户等。本文介绍其中的混合账户与经济账户,包括编制账户的目的、编制方法、账户的核算表式,以及所需的数据来源等。     

Catching Babies in Prohibition States: Midwives' Accounts for an Illegal Profession

Practicing midwifery is illegal in four states and the District of Columbia. However, midwives still practice as they and much of the public do not see their behavior as criminal. Based on in‐depth interviews with twenty‐six midwives, our findings demonstrate that midwives employed both public and professional accounts. They collectively justified midwifery in prohibition states by condemning their condemners, appealing to higher loyalties, denying injury, and justifying by comparison. We also found a new account, denial of illegality. This research uniquely applies the concept of collective accounts to an illegal but socially acceptable career.     

社会核算矩阵与国民经济账户、投入产出表的关系研究

社会核算矩阵(SAM)刻画了社会经济主体间通过要素市场、商品市场而发生的交易和收支转移活动。结合国民经济核算理论研究了国民经济账户、投入产出(IO)表与SAM之间的关系,结果表明:SAM是以矩阵形式表示的国民经济核算体系(SNA)账户,SAM以复式记账的核算原则和矩阵的形式提供了国民经济的另外一种核算方式;IO表是编制SAM的重要数据来源。     

How parents decide to participate and save in their children's asset-building accounts: Implications for practice, policy, and theory

Asset-based social welfare programs focus on helping low to moderate income citizens accumulate wealth in the form of home ownership, savings, small businesses, and higher education. Individual development accounts, savings accounts in which account holders' deposits are matched, are a vehicle often used in these programs. In a national demonstration of children's savings accounts (individual development accounts for children) parents participated in focus groups to discuss how they decided to enroll in this asset-building program, how they decided to open accounts for their children, and how they saved in these accounts. Findings from this study have implications for assetbuilding policy and practice, and institutional theories of saving.     

现行事业单位会计制度的问题及对策

目前,事业单位所执行的会计制度的主体还是财政部1997年颁布1998年1月1日开始执行的,其后财政部又颁布了高等学校、中小学、医院等事业单位会计制度。有些制度已不够适应形势需要,存在不少问题。文章提出了解决问题的有效途径。