Family budgets and public money: spending fostering payments

In this second of two papers based on a study of payment issues within foster care, the focus is on expenditure. It is argued that the hybrid public/private nature of fostering gives rise to contradictory pressures for carers, including the status of maintenance payments as both part of family budgets and a form of delegated public expenditure. For example, carers are required in principle both to spend fixed amounts upon foster children and to treat them in like fashion to their own children. In this paper, the issue of ‘like treatment’ is explored, along with the significance of payment for ‘children who foster’ and for relationships between carers and foster children. Also examined are the challenges presented by differences between carers’ material circumstances and those of birth families, especially when reunification is planned. Overall, the paper seeks to show how the handling of expenditure becomes closely entwined with inter‐personal dynamics within foster care.     

会计信息披露中的“洗大澡”现象之探析

当前证券市场普遍存在着信息失真现象,而资产减值准备对"洗大澡"现象有一定地推动作用,为此在会计准则的相关基础上就计提资产减值准备对会计数据的影响作了深入探讨。同时,结合相关上市公司的案例分析了舞弊企业如何利用计提资产减值准备操纵会计利润、粉饰会计报表以达到盈余管理的目的。此外,针对会计法规准则中的灵活性、不完善性,笔者指出其被操纵的可能性,并提出了相应的规避措施,为"洗大澡"的治理提供了一定参考价值。     

当前社会养老保险工作中存在的问题及解决的对策

当前我国已经在全国范围内基本建立了以社会保险、救灾救济为重点,以城镇职工基本养老保险、基本医疗保险、失业保险、工伤保险、生育保险、城乡居民最低生活保障等为主要内容的社会保障体系。但是,由于我国各项社会保障制度建立时间还不长,体系尚不完善,保障水平还比较底,存在个别困难职工参保困难、养老保险政策不完善、个别居民参保热情不高、城乡居民养老保险起点低等问题。为此,应当采取如下措施,进一步完善现行社会养老保险制度：建立广范围、多层次的社会养老保险体系;进一步提高城乡居民参加养老保险的意识;继续完善现行的社会养老保险体制;不断提高社会养老保险队伍的整体素质;积极探索新形势下社会养老保险的新途径。     

中国碳交易市场回顾与展望

2017年12月19日,首先纳入发电行业的全国碳排放权交易体系正式启动,1万吨标煤的准入门槛使全国碳市场几乎涵盖了所有主要火电企业。全国碳市场短期内虽然不会产生明显效果,但长期来看,将通过倒逼发电行业优化结构来促进低碳发展。对中国碳市场建设的相关政策发展及进程进行梳理,分析各个试点碳市场的市场表现及履约情况,通过对其配额和CCER交易情况进行总结,分析各个试点市场的政策效果,并对全国碳市场的发展进行展望。截至2017年12月底,全国7个试点的碳市场累计完成线上配额交易量逾1.35亿吨,达成交易额逾20亿元,为全国碳市场的建立积累了一定的经验。2017年,7个试点碳市场交易活跃度有所提高,但依然存在大量交易集中于履约期前后的情况。重庆碳市场一改以往低迷的市场表现,交易量和活跃度增加迅速;天津碳市场因全年长时间休市,交易量较低;湖北超过广东成为交易量最大的试点碳市场,交易集中度也为7个试点中最低。2018年是全国碳市场的基础建设期,各试点碳市场将继续并行运行,全国碳市场在实际的配额交易前将进行为期一年左右的模拟交易。碳市场的机制设计是一个需要不断完善的过程,要真正发挥全国碳市场降低碳减排成本和促进碳排放量下降的作用还需要至少两三年的时间。     

用负所得税重构中国低保制度的模拟分析:以全国和甘肃为例——兼与农村扶贫开发比较

根据有关的数据资料,基于全国和甘肃的模拟分析,对低保政策、农村扶贫开发政策与负所得税在五个方面进行测算与比较.从模拟分析的结果来看,与最低生活保障制度和扶贫开发相比,负所得税尽管在花费资金方面较多,但是具有覆盖人数多、调节收入差距明显、税率可以灵活调整、年标准线明显高于低保线(或绝对贫困线)等优势.     

创新个人所得税制的设想

个人所得税是我国税制结构中的主体税种之一,发挥着聚集政府财政收入、公平收入分配的重要功能。个人所得税制改革的重点应是税率结构的设计与综合所得项目的界定,这直接关系到纳税人负担的轻重与税制是否公平。而两者关系相当紧密,功能作用相辅相成,在制度设计时必须予以整体考虑。     

The Evolution of Family Policy in Spain

Summary

The aim of this article is to trace the evolution of Spanish family policy from its beginning in the 1930s to the present, showing the shifting role played by the State in defining and supporting family formation and functioning. Different periods areconsidered according to the objectives and characteristics of this policy as well as according to the support it received from the political forces ruling in each period. For each period, objectives, mechanisms, output and outcome are analyzed. The evolution over the whole period has been, on one hand, away from support of the patriarchal family to the recognition of family pluralism, and, on the other, evolution from a government provided family salary to a policy intended to combat poverty.     

Manufacturer–Retailer Negotiations in the Presence of an Oligopolistic Input Market

When a manufacturer relies solely on its own inputs in making products, the focus of negotiations between the manufacturer and retailer is exclusively on profits in the output (retail) market. In such cases, absent retail competition concerns, standard two‐part tariff negotiations set the per‐unit wholesale price equal to marginal cost, and require fixed transfers from the retailer to the manufacturer. In this article, we recognize that manufacturers often rely on imperfectly competitive markets for at least some inputs. Incorporating this seemingly natural feature has profound implications for manufacturer–retailer negotiations since it shifts their focus from being exclusively on output markets to one that balances strategic concerns in both input and output realms. The article's main result is that the added need to discipline input prices can lead the manufacturer and retailer to write contingent contracts that are cost‐plus and prescribe lump‐sum slotting allowances (i.e., fixed transfer from the manufacturer to the retailer).     

现阶段我国城乡低保制度衔接问题研究

现阶段,随着城乡一体化进程的推进和社会保障体系建设的加快,城乡最低生活保障制度的衔接问题被提上日程。目前,城乡低保在法律建设、保障范围和保障标准及管理体制等方面存在的差异妨碍着制度衔接。加快城乡低保制度衔接,需要尽快构建一体化的城乡低保法律体系和低保组织机构;需要统筹城乡低保资金,以逐步实现城乡保障范围和保障标准的一体化。     

关于构建农村社会保障体系的若干思考

农村传统的土地保障和家庭保障弊端日益暴露,新的农村社会保障体系的条件逐渐成熟,建立以养老保险、新型医疗合作和最低生活保障为主要内容的农村社会保障体系是建设社会主义新农村的重要方面。