民营企业全面预算管理问题研究

民营企业为国民经济做出了巨大的贡献,是我国经济体系中不可或缺的一部分,但是民营企业发展中存在一些问题,例如管理不科学、缺乏预算管理体系等。文章就民营企业如何构建全面预算管理体系才能合理配置资源、提高经济效益做了一些探讨。     

中国养老金:制度变革、问题清单与高质量发展

中国养老金制度经过近30多年来的深刻变革,从自我封闭的单位保障制走向开放式的社会保险制、从少数人的专利发展成为全体老年人的共同福祉、从单一责任主体走向多方分担责任、从单一层次走向多层次化,成为惠及所有老年人的社会保障制度,符合全球养老金制度发展的潮流与客观规律。但目前存在的理论认识误区、制度不统一、政策参数僵化、补充层次缺失及其导致的筹资失衡、待遇不公、预期紊乱、可持续性弱化和社会风险累积等问题正在日益显性化。这表明其仍是质量不高的制度安排。因此,中国养老金制度亟待走出逻辑混乱的思维定势与传统的路径依赖,通过明确公平建制理念、加快制度统一步伐、调适筹资责任分担机制、赋予相关参数弹性空间、理性推动多层次化等举措来为参与主体各方提供清晰稳定的预期,实现制度定型和高质量发展。     

语言能力结构与教学大纲设计

英语学习者语言能力结构由四个层面组成,即语言知识、语言技能、交际能力和综合素质,各层面之间存在密切的关系。学习者语言能力结构建立可以通过教学大纲的选择和设计来实现。语法、技能、主题、情景、功能意念以及任务型教学大纲可供教师在不同的培训阶段选择使用。     

Mothers' and Fathers' Well‐Being in Parenting Across the Arch of Child Development

Limited research on parental well‐being by child age suggests that parents are better off with very young children despite intense time demands of caring for them. This study uses the American Time Use Survey Well‐Being Module (N = 18,124) to assess how parents feel in activities with children of different ages. Results show that parents are worse off with adolescent children relative to young children. Parents report the lowest levels of happiness with adolescents relative to younger children, and mothers report more stress and less meaning with adolescents. Controlling for contextual features of parenting including activity type, solo parenting, and restorative time does not fully account for the adolescent disadvantage in fathers' happiness or mothers' stress. This study highlights adolescence as a particularly difficult stage for parental well‐being and shows that mothers shoulder stress that fathers do not, even after accounting for differences in the context of their parenting activities.     

No Room for Respectability: Boundary Work in Interaction at a Shanghai Rental

This article examines the dramaturgical challenges of doing boundary work for a group of college women living with non‐college women at an overcrowded rental. To regulate tenant conduct and maintain their sense of self‐worth, the college women engaged in defensive othering and constructed their identity as “high‐quality” people on the basis of their characterization of their less‐educated roommates as “low‐quality” people. Their strategy of gaining self‐worth at their roommates' expense violated basic rules of social interaction that require participants to give face to gain face. This study shows that, in addition to weakening group solidarity and reproducing social inequalities, defensive othering also undermines subordinates' effort to gain self‐worth in the co‐presence of other subordinates. A video abstract is available at http://tinyurl.com/yath4o65     

What does Brunei teach us about using Human Development Index rankings as a policy tool?

The Bruneian Government has set an ambitious target to achieve a top 10 ranking on the United Nations Development Programme's (UNDP) Human Development Index (HDI) by 2035. To achieve its objective (described in a national strategy document called the Wawasan 2035), Brunei's economy needs to grow by 6% to 7%. Is setting an HDI target a good way to govern Brunei's policy‐making? Is it a good way to govern any country's policy‐making? In this article, we look at the role of HDI‐rank targets in economic and fiscal policy. We show that such a headline target (much like a profit target in a private company) automatically sets targets for growth in various economic sectors and fiscal policy targets. As such, HDI‐rank targeting may provide a useful mechanism for co‐ordinating development policies and for monitoring progress against a wide range of development goals using only one number.     

Paradox of public sector capacity building: Lessons from MATT2 UK–Bangladesh co‐operation

This study focuses on the Government of Bangladesh and the UK Department for International Development (DFID) public sector capacity‐building project under collaborative public governance. It examines the efficiency and effectiveness of a foreign‐funded and multistakeholder‐led public sector capacity‐development initiative dubbed Managing at the Top Stage 2 (MATT2) project, and how it contributed to the human resource capacity development in Bangladesh. A combination of data from Government sources, in‐depth interviews, focus group discussions, participant observation and author analysis was adopted. The results showed the project to have been largely successful, despite some challenges.     

Measuring long‐term trends in policy coherence for development

This article measures long term trends in policy coherence for development. Based on result chains, it develops a counterfactual methodology, and then applies it to assess changes in inputs, outputs and outcomes over time. While the literature does not indicate any significant change in policy coherence for development over the last decade, this research finds that, if the time scale is lengthened to 50 years, an overall increase in policy coherence for development of the Dutch government, vis‐à‐vis the DR Congo, in the domains of finance and security, can be detected. These changes in policy coherence for development inputs seem to have contributed, in conjunction with similar policies from other countries, in some instances, to positive outcomes in the DRC.     

中国城市化与生态环境协调发展预警系统研究

本文构建了城市化与生态环境协调发展预警指标体系,并对1991～2010年中国城市化与生态环境的协调度进行了测算及预测,根据协调度建立了预警系统,并对90年代以来中国城市化与生态环境的协调发展进行了分析。结果表明,2007年以来,中国的生态环境不断恶化,城市化与生态环境的协调度不断下降,保护生态环境成为城市化进程中的重要问题。     

农地经营权流转与宁夏生态移民发展研究

笔者通过对宁夏生态移民迁入地发展滞后的现状分析,发现农地建设与经营成本负担是制约生态移民迁入地发展的主因。根据制度变迁理论,结合十七届三中全会决议,文章探讨了生态移民农地经营权流转制度,提出采取“农地收购”、“招募式移民安置与农地产业化经营模式”是解决当前农地短缺和生态移民发展问题的有效途径。