国库集中支付制度中存在的"逆向选择"问题研究

为了提高财政资金的有效性,国库集中支付制度应运而生。该制度在实施过程中取得了一定的成效,但在实践中也存在着一些财务问题。从博弈角度对这些问题进行分析,有利于我们找到针对国库集中支付制度中“逆向选择”的对策与建议。     

税务数据省级集中形势下信息化建设的思考

在国税总局32字方针的大背景下,宁夏国家税务局立足本区实际,探索税务数据省级集中下信息化建设。税收信息大集中是走向信息化发展成熟阶段的开始,也是走向税收管理现代化的必由之路。“大集中”贯穿着业务再造、机构重组和信息化建设三大主题。“大集中”并不是税收信息化的完结,而是税收信息化过程中的一个有机环节,是新一轮税收信息化建设的序幕。     

国库集中支付的实行对高校财务的影响

国库集中支付是近年来在机关事业单位普遍实行的一种财政资金的缴拨方式。国库集中支付在高校实行后对高校的财务体系产生了一系列的影响,并且在实行的过程中暴露出了一些问题需要逐步完善,有待财政部门进行相应调整。     

人大宪法监督体制中的民主与集中

民主集中制,是现代国家政治生活的根本组织原则,当然也是宪法监督制度设立与运行的根本组织原则。我国的人大宪法监督制度,既存在“民主”不充分问题,又存在“集中”不到位问题,突出的是宪法监督的民主渠道不畅通,部分具有违宪可能的国家机关脱离于民主监督之外,宪法监督机关受种种因素钳制,发挥不了“集中”监督之作用,以致宪法监督形同虚设。人大宪法监督体制的改革与完善,应从健全宪法监督的民主集中制入手,修改宪法,设立宪法监督委员会,实现宪法司法化。     

居住自由权的入宪:农民集中居住良性推进的宪法保障

居住自由权本质上属于公民基本权利的范畴,西方一些国家明确将其载入宪法.由于居住自由权在我国当前宪法中的缺位以及缺乏相应的法律保障,一些地方政府在推进农村城镇化的进程中,可以不顾农民的意愿,无视农民的居住自由权,强迫农民集中居住,导致农民“被上楼”、“被城市化”.将居住自由权载入宪法,在一定程度上意味着地方政府推进农村城镇化的行为受到了宪法上的约束,有利于农民集中居住的良性推进,从而推动农村社会的发展与进步.     

我国政府集中采购体制对采购绩效的影响

我国政府集中采购制度自2003年开始实施以来，在经济、政治、社会等方面都发挥了较好的效益。目前的集中采购体制是有利于提高集中采购绩效的，但也存在着“集中度”不够、集中采购机构责权不匹配、集中采购机构设置不规范等问题，影响了集中采购绩效的提高。要提高集中采购绩效，必须坚持集中采购为主体的发展方向，明确政府集中采购机构的功能定位，理顺集中采购机构与监管部门的职责关系，建立集中采购绩效管理机制。     

中国共产党建党100年党内集中教育制度化历程及启示

中国共产党成立100年来,开展了十多次大规模党内集中教育,在坚持以马克思主义中国化最新成果为指导、思想建党与制度治党相结合、推动制度优势转化为治国理政的实际效能、依规治党与依法治国相统一等方面积累了宝贵经验。系统梳理党内集中教育历史轨迹及其制度化历程,为我们深刻理解“建立不忘初心、牢记使命的制度”这一重大制度创举、探索建立科学有效和务实管用的党内集中教育制度机制具有重要意义。     

浅谈如何健全和完善国库集中支付制度

国库集中支付制度是市场经济国家普遍实行的现代国库管理制度,由政府财政部门对所有政府性收支实行集中收缴和支付的管理制度,通过国库单一帐户对财政性资金进行集中管理,因此也称为国库单一帐户制度.本文主要讲述了我国建立国库集中支付制度的必要性,及当前国库集中支付制度工作中存在的问题,并提出可行的解决措施,以期更好地完善国库支付制度.     

推行会计集中核算对强化财政资金管理的影响

会计集中核算是指在资金所有权、使用权、财务自主权不变的情况下,或者说是在单位预算管理体制、资金使用权和审批权、会计主体不变的前提下,取消单位的银行帐号、会计、出纳岗位,只设报账会计,以会计核算中心为单位负责账户管理,统一会计核算、资金结算、会计档案管理和实行会计监督的新型核算模式.     

陕西地税省级集中项目主机系统部署方案研究

通过对陕西地税业务体系结构、应用体系结构和技术体系结构进行综合的研究分析的基础上,结合陕西地税自身实际,按照总局在“金税三期”过度时期的工作精神,实施以建设省级数据处理中心、建设省市骨干网络,在全省推广应用“新一代税务管理信息系统”为建设内容的省级集中项目,以适应现代化征管工作的现实需要。该文主要研究该项目的主机系统部署方案,为“金税三期”在陕西的全面实施打下坚实的基础。     

Centralized vote-trading

This paper presents a model of centralized vote-trading in a legislature. In this model, legislators trade only with party leaders, who set prices at which they will buy needed vote-changes and sell promises to pass or defeat particular bills. Each legislator trades away votes on bills of little concern to him and of high concern to leaders, and purchases promises from the leaders to pass (or defeat) particular bills of high concern to the legislator, relative to the price the leguslator must pay. This model is intended as a formal representation of an ‘efficient’ and possibly desirable legislature; modifications are needed to make it useful in describing actual legislatures. However, some evidence is cited to show that this model better accords with reality than previous vote-trading models.     

积极推行和完善国库集中支付制度

我国现行的财政分散支付制度造成了预算约束软化 ,财政监督乏力 ,财政资金使用效率低下等问题。为解决上述问题 ,建立适应社会主义市场经济要求的公共财政管理体制 ,强化财政支出管理 ,提高财政资金的使用效益 ,应积极推行和完善国库集中支付制度     

European Climate Policy: Toward Centralized Governance?

The EU emissions trading system (ETS) is the first large-scale international emissions trading system and a "cornerstone" in EU climate policy. A key element in the ETS implementation process is deciding upon the ceiling ("cap") for the emissions included in the ETS. Over time, a significant change and centralization of this model has taken place. In order to understand this development, we need to acknowledge the increasing acceptance of stronger centralized governance among the member states due to ETS pilot phase problems; take into consideration frustration in the European Commission over complex and differing National Allocation Plans; and add the fact that the Kyoto Protocol target was getting nearer and a good performance of the "flagship" ETS was becoming increasingly important. Hence, although the case supports the importance of acknowledging the multilevel character of the EU, it still emphasizes the key role of changes in member states' interests and positions for understanding outcomes.     

Bypassing a Centralized State: The Case of the Greek Subnational Mobilization in the European Union

For over 25 years successive administrative reforms have taken place in Greece, with a view to modernizing the subnational institutions. The European pressures come across as an influential factor inducing the process of change. But what has been the subnational responsiveness related to the rationalization initiatives? The aim of this paper is to investigate the Greek subnational authorities’ mobilization in the European arena, providing evidence of their bypassing the central state from a multi-level governance perspective. Building on the division between ‘financial' and ‘regulatory' mobilization, empirical data are drawn from the EU's environmental policy financial mechanism and the subnational representation and networking in Brussels. The figures show that only a few Greek subnational authorities financially mobilize; the vast majority show inertia. Moreover, their regulatory mobilization is hardly evident. It is argued that although the EU offers substantial incentives for mobilizing, domestic institutional capacity also accounts for much variation.     

Decentralizing a Centralized State: Local Government Finance in Chile Within the Latin American Context

A major issue in Latin. America is the decentralization of public finances and the autonomy of local government. This article begins with a brief review of the ongoing decentralization debate. We then discuss key features of local government finance and autonomy among unitary and federal governments in Latin America. Against that backdrop, we focus on the Chilean case, which has been a widely celebrated success story in the economic development literature. We argue that despite major gains by municipal governments over the past two decades, financial decision making powers still rest with the national government. This creates financial complacency among local governments. To remedy this, we conclude with six proposals for promoting effective decentralization.     

我国机关事务集中统一管理改革的理论与实践分析

改革开放以来,我国机关事务管理变革工作经历了初步探索、全面改革和深化改革三个时期。我国机关事务管理经不断改革已经取得很大进步,但仍面临管理职能分散化、部门利益分割化等碎片化困境,因此我们应树立机关事务整体性治理理念,构建跨部门协同的集中统一治理体系。调研湖北省、山西省、江西省等地机关事务集中统一管理实践发现,集中统一管理具有优势也面临诸多挑战。未来机关事务管理应增强保障与服务职能,打造服务型组织;提高管理与运营能力,打造高效型组织;健全监督与问责机制,打造责任型组织。     

Decentralized Governance under Centralized Party Rule in Ethiopia: The Tigray Experience

Abstract

In the mid-1990s Ethiopia adopted a federal constitution promising regional autonomy and the creation and strengthening of local government units below the regional level. Some observers attribute the various shortcomings of Ethiopian federalism that have emerged since then to the original institutional/constitutional design. This paper, however, argues that what is not in the constitution has come to influence the workings of decentralization more than what is codified in it. The dominant national party in power, the Ethiopian People's Revolutionary Democratic Front (EPRDF), either directly or through affiliates, controls political office at all levels of government, thereby limiting the room for local initiative and autonomy. The presence of a national dominant party limits the responsiveness and downward accountability of Wereda (district) authorities; it also undermines political competition, and by extension, good governance at the grassroots level. The paper is based on field research carried out in the Tigray regional state of Ethiopia. The conclusion is that when one party dominates the politics of the region and its institutions, extra-constitutional intra-party politics determine how things work, thereby subjugating localities’ autonomy and impeding their ability to deliver on promises of decentralization.     

A Regional Party in a Centralized Country: The Case of One Osaka in Japan

Among the regional parties that have emerged in Japan against a background of prevalent voter disillusionment with national politics, by far the most prominent and successful example is One Osaka (Osaka Ishin no kai), which won both the 2011 gubernatorial and mayoral elections (‘double elections’) in Osaka against rivals backed by both major national parties before expanding into a national party. The present study attempts to place this party in a comparative context and analyses a voter survey to test the extent to which party support is attributable to political alienation, local factors, policy stances and favourable views of candidates. Results show that backing for One Osaka was based less on issue preferences or general disaffection with national politics, but instead motivated primarily by positive attitudes towards its candidates, particularly the party leader. The article also traces the party's expansion into national politics, compares its leadership with regional parties in other countries and discusses its future prospects.