财政调控的价值定位、方式创新及法治化路径

近期财政部出台的法治财政建设实施方案将宏观调控的创新方式借用于财政领域,提出财政面向上的区间调控、定向调控、相机调控、精准调控和适时预调微调等,体现出财政的工具主义价值。从形式上来看,这与当下公共财政时代所要求的规范主义价值,存在着阶段性目标追求的二律背反,但基于财政有效治理的国家任务,两者又统一于良法善治的终极价值属性之中。对于仍深受财政工具主义思维禁锢的当下中国而言,更应提倡的是财政的规范主义价值,防止偏重调控结果有效而轻视调控过程正义,从遵循调控法定、尊重市场规则和坚持民生导向的路径出发,以期实现在调控权力控制下的国家全面可持续性发展。     

Symmetrical Design of Experiment in Global Sensitivity Analysis Based on ANOVA High-dimensional Model Representation

This article reviews symmetrical global sensitivity analysis based on the analysis of variance of high-dimensional model representation. To overcome the computational difficulties and explore the use of symmetrical design of experiment (SDOE), two methods are presented. If the form of the objective function f is known, we use SDOE to estimate the symmetrical global sensitivity indices instead of Monte Carlo or quasi-Monte Carlo simulation. Otherwise, we use the observed values of the experiment to do symmetrical global sensitivity analysis. These methods are easy to implement and can reduce the computational cost. An example is given by symmetrical design of experiment.     

城市八零后家长择园观的调查及评析

择园问题已经成为目前的教育热点与社会热点问题,而时代特征明显的八零后一代已经成为新一代家长,其受教育程度不断提高,对幼儿教育也越来越重视,对幼儿入园问题也愈加关注。调查显示:城市八零后家长择园观存在较大差异和一定的误区,而通过引导家长树立正确的教育观、正确认识幼儿园保教关系、掌握正确的择园策略,可为家长科学择园提供指导。     

1980年代“译介热”与中国审美话语的本体自律

20世纪80年代的“译介热”通过引进西方现代文论资源,实现了对政治意识形态“工具论”“反映论”的反拨与对抗,与此同构的是审美自律的进程和审美本体的建构.“审美自律论”和“方法多元论”成为“译介热”的两个主要支点,共同参与现代性人学启蒙,促使了现代派文学的文本发现与形式自律.“审美自律论”促使了审美活动从外部的“他律”转向了审美的“自律”,形式主义文论、结构主义文论等在译介热中引入中国,纷纷促使了美学和文学批评从外部转向内部、从内容转向形式、从思想内涵转向话语革命.同时也直接启发了中国现代派文学和先锋小说的创作,激活了新时期以来潜藏的“形式化”冲动,从而使得形式和语言实验在80年代中后期的文学创作中焕发出愈加重要的作用.     

分析马克思主义的方法论基础探析

分析马克思主义作为西方马克思主义研究的一种新范式而出现,实现了马克思主义研究的方法论的新突破.西方社会科学中流行的个人主义解释模式构成其方法论的学术背景.约翰·埃尔斯特构建出分析马克思主义方法论的框架--以方法论个人主义为方法论原则,以意向性解释尤其是理性选择理论、博弈论为具体解释方法.围绕方法论个人主义和理性选择理论的争论逐步凸显出分析马克思主义研究方法论的全貌.只有运用辩证法精神,才能恰当处理方法论个人主义与方法论集体主义的关系、理性选择理论与功能解释的关系,才能准确评判与把握分析马克思主义的方法论基础.     

“经济人”:一种研究范式的革新与局限

公共选择理论的“经济人”研究范式主要包括经济人假设、交易政治学和方法论的个人主义三部分。通过对这种范式的私益内涵分析和利弊分析,指出其在革新传统政治学研究方法的同时也具有自身不可克服的局限。借鉴“经济人”研究范式对我国政治学乃至经济学研究都具有重要的方法论意义。     

Cultural capital or relative risk aversion? Two mechanisms for educational inequality compared1

In this paper we empirically examined two explanatory mechanisms for educational inequality: cultural reproduction and relative risk aversion, using survey data taken from secondary school pupils in Amsterdam. Cultural reproduction theory seeks to explain class variations in schooling by cultural differences between social classes. Relative risk aversion theory argues that educational inequalities can be understood by between-class variation in the necessity of pursuing education at branching points in order to avoid downward mobility. We showed that class variations in early demonstrated ability are for a substantial part cultural: cultural capital - measured by parental involvement in highbrow culture - affected school performance at the primary and secondary level. However, relative risk aversion - operationalized by being concerned with downward mobility - strongly affects schooling ambitions, whereas cultural capital had no effect. Thus, we conclude that 'primary effects' of social origin on schooling outcomes are manifested through cultural capital and not through relative risk aversion (in addition to other potential sources of class variations such as genetics). Relative risk aversion, and not cultural capital, affects schooling ambitions, which is relevant for our understanding of secondary effects.     

会计职业判断与会计政策选择问题

会计政策的选择过程实质上也是职业判断的过程,为此在探讨会计职业判断与会计政策选择关系的基础上,围绕着如何利用会计职业判断优化会计政策选择展开论述。     

预备立宪时期清政府的政体选择

预备立宪时期,在一部分官僚立宪派的推动下,清政府起初选择了日本式的二元君主制度政体,但后来由于形势的变化不得不向议会君主制政体转轨.就当时中国的情形而言,选择二元君主制政体有其历史的合理性.而议会君主制政体尽管是西方长期以来一种行之有效的制度设计,但对当时的中国而言却很难说是最佳的政体选择.     

Supplemental home care and topping‐up: A shift from service universalism towards a new and privatised public service model?

How does a public service model based on service universalism react to the introduction of market principles of topping up? In a recent so‐called Free Municipality Scheme (an experimental scheme that allowed for greater operational autonomy locally in an effort to reduce state bureaucracy), a number of Danish municipalities were for the first time ever allowed to compete with for‐profit providers of home care in selling supplemental home care services paid entirely by the user. The take‐home message from this experience is that the introduction of supplemental home care entails challenges and eventually wider implications for the public service model, on an economic, organisational and cultural level. Supplemental services represent a new and potentially powerful combination of market and state logics that eventually redirects away from the universalist welfare state and towards a new and increasingly privatised public service model – a model where the service level is determined by the user's capacity to purchase and pay for services. The introduction of such services therefore implies a change of the potential of the Nordic welfare state to ensure equal access regardless of class and income.