行政收费资金管理存在的问题及对策

行政收费资金是指因行政收费而形成的货币收入,作为地方财政预算内外资金的重要组成部分,已成为各级政府除税收以外重要的财政资金来源之一,对解决我国税收收入供给与财政公共支出需求之间的缺口,鼓励地方政府聚财、理财的积极性和主动性等方面发挥了重要作用.如果缺乏有效的规范和管理,很容易形成资金使用的黑洞.因此,加强行政收费资金管理,对确保其安全运行和有效使用具有重要意义.     

关于规范行政事业性收费的思考

规范行政事业性收费,是完善非税收入体制的重要内容.本文针对目前收费项目过多,收费不规范等行政事业性收费问题进行深入的分析,指出问题的成因并提出相应的治理对策,以加快政府非税收入改革,进一步完善公共财政体制.     

对修订《监狱财务会计制度》的思考

《监狱财务会计制度》决定了监狱财务管理和会计核算的基本内容、方式和形式，它对于建立监狱经费财政保障长效机制，规范预算管理起着至关重要的作用，随着形势的不断变化，现行制度已明显不适应财政预算改革要求，在一定程度上制约了监狱的改革与发展，必须重新修订基本思路是理顺监狱经费管理与财政预算的关系，建立监狱执行刑法所必需的各项业务经费保障地位和渠道，规范监狱收入、支出、资产和负债管理.     

我国高校财务管理体系存在的问题及对策——以新制度经济学为视角

现行高校财务管理中存在着诸如财务管理机制不健全、财务预算不合理、缺乏良好的评价指标体系、风险意识淡薄等问题.文章运用经济管理学的制度分析工具,梳理出高校财务管理中存在的问题,并从强化高校财务管理机制、建立良好的评价体系上进行制度构建,从而提高财务管理水平,合理规避市场风险.     

高速公路电子不停车收费系统的研究与实现

随着高速公路通车里程的迅速增长,高速公路在路网中的重要性日益突出,而传统的人工收费模式显然越来越暴露出它的不足.其一是收费票款流失严重,财务管理混乱.其二是由于停车收费,导致了车辆的延误,能源消耗增多并大大污染了环境.     

谈高校“小金库”的产生及其杜绝对策

所谓“小金库”,又称帐外帐.是指侵占截留国家和单位收入,化大公为小公、化公为私、未在本单位财务部门列收列支、私存私放的各种资金.私设“小金库”的目的一般是为逃避财务检查和监督.考察近年来某些高校的财务管理状况,私设“小金库”的现象十分严重,且大有屡禁不止之势.     

降低学费绝非出路

此次两会,高校收费问题再次引起各方争议,偏激者甚至认为这项公共政策排斥了社会公正.高教收费确实牵一发而动全身,必须全面论析.我认为虽然有25%贫困生,但从全局来看,高校收费额度目前不宜下调.论据列下:……     

涉企行政事业收费检察监督初探

行政事业收费是一种非税收入,属于国家公共收入的一部分。实践中,行政事业收费较复杂,尚没有专门的行政收费法予以统一规范。近年来,对企业减费降费成为优化营商环境、促进经济社会高质量发展的重要举措。但收费主体对企业乱收费、企业逃缴合法收费的情况仍存在。检察机关通过对行政生效裁判结果以及行政非诉执行监督,促进涉案企业自动履行缴费义务,同时监督收费主体依法履行职责促进依法行政。     

我国高校收费制度改革的可行性途径探析

现今我国高校收费制度存在很大的问题,亟待改革。加大政府投入,监督,确立合理的高校收费项目和收费标准、加强公共组织建设,建立促进我国高校健康发展的长效机制、加大行政监管,规范高校收费管理及改革资助体制,向“大助学”的方向发展,不失为可行的路径选择。     

行政收费资金管理存在的问题及对策

行政收费资金是指因行政收费而形成的货币收入，作为地方财政预算内外资金的重要组成部分，已成为各级政府除税收以外重要的财政资金来源之一，对解决我国税收收入供给与财政公共支出需求之间的缺口，鼓励地方政府聚财、理财的积极性和主动性等方面发挥了重要作用。如果缺乏有效的规范和管理，很容易形成资金使用的黑洞。     

中国统一企业所得税制改革评析

与现行的内资和外资企业所得税制相比较,中国新近颁布的统一《企业所得税法》贯彻了公平税负、内外资企业平等竞争的原则,体现了进一步规范税制和与国际税收惯例接轨,充分发挥企业所得税优惠在优化国民经济结构、鼓励产业和技术升级、促进社会和谐和可持续发展方面的调控作用,以及加强对各种避税行为的控制防范等特点,但也存在着若干有待于进一步研究完善的问题。     

A RANDOMIZED EXPERIMENT TESTING INMATE CLASSIFICATION SYSTEMS*

Research Summary: In California, incarceration in the state prison system is in part organized by security level. The higher the security level, the more restrictive the setting. Upon arrival at a reception center, new inmates are scored within a classification system that is used to determine the appropriate level of security. In this paper, we report on the development and testing of a new inmate classification scoring system. Over 20,000 inmates took part in a randomized experiment in which half were assigned to their housing using the existing scoring system and half were assigned to their housing using the new scoring system. There were two key outcomes: (1) potential mismatches between the number of inmates assigned to different security levels and the available beds and (2) reports of inmate misconduct. Policy Implications: We conclude there to be some potential crowding problems, but that the new scoring system is much better than the old scoring system in sorting inmates by the likelihood of misconduct. We also conclude that some predictors popular in the past are no longer effective (e.g., marital status), while some new predictors are extremely powerful (e.g., gang activity), and that one can build in a number of mandatory housing placements (e.g., for sex offenders) and not degrade the overall effectiveness of the new classification system. Finally, the new classification system is shown to be more user‐friendly than the existing classification system and well received by the staff responsible for implementing it.     

产业升级的发展效应及其动因分析

产业升级是现代经济发展的主题之一,它体现为产业结构由低技术水平,低附加价值状态向高新技术,高附加价值状态的演变趋势。从产业结构的演进中索取经济发展速度和效益的思想,是产业政策的核心和精髓。对产业升级的动因的解释,传统经济理论主要是从需求收入弹性变化和生产率上升两个角度进行的。     

我国农村科技服务体系建设探析

随着我国农业和农村经济的进一步发展,农民的科技意识日益增强,农民对科技服务的需求更加迫切,传统的农村科技服务体系已不适应新型农村经济发展的要求。因此,构建新型农村科技服务体系已成为目前我国经济社会发展的重要课题。本文分析了我国农村科技服务体系建设的发展现状,并就存在的主要问题提出了相关建议,以期推进我国农村科技服务体系建设的发展。     

Household survey data,econometrics and economic transition

This paper explores some of the possible uses of household survey data for the analysis of the process of economic transition. It is argued that such data are particularly valuable for work on the distributional effects of transition, using simulation techniques of various kinds. Some examples are given, focusing on: labour supply; indirect taxation; and the cost and effectiveness of the Hungarian personal income tax and social security systems under alternative assumptions about changes in the distribution of gross earnings and the level and incidence of unemployment.     

粮食主产区粮食补贴改革研究——以江苏省的调查为例

对江苏省118个农户的问卷调查显示,粮食补贴改革达到了增加粮食生产和提高农民收入的政策目标.2004年水稻生产的恢复性增长是粮价上涨、农业税费减免和直接补贴共同作用的结果.如果按照农田计税面积补贴,随着农业产业结构的调整,农民很可能会减少粮食生产.如果按照粮食交售量补贴,可以起到增加种粮农民收入和稳定粮食生产的作用,但不利于国有粮食购销企业的改革和多元化粮食流通渠道的形成.因此,粮食主产区应该按照粮食实际种植面积进行补贴,合理确定补贴标准.粮食直接补贴要和新型保护价配合使用,建立起农民收入和粮食安全保障机制.     

Intergenerational income mobility in Gothenburg,Sweden, 1925–1958, before the rise of the welfare state

This paper investigates intergenerational mobility at the household level by using tax data for the city of Gothenburg, Sweden for two periods, 1925–1947 and 1936–1958, before the rise of the welfare state. Young households (selected persons under 18) are followed and income mobility (defined as changes in household disposable equivalent income) is followed across generations. In addition, socioeconomic mobility (defined as changes in the socioeconomic status of household head) is followed across generations. These two approaches of measuring mobility will tell us to what extent sons and daughters follow in their fathers' footsteps before the rise of the welfare state in Sweden. The results indicate significant intergenerational income mobility for both periods, while the period from 1925–1947 seems to be more mobile. In addition, socioeconomic mobility increased during the last period, 1936–1958. Hence, even before the rise of the welfare state, Sweden had high intergenerational income mobility.     

财产性收入的法律保护问题研究

财产性收入的法律保护问题是市场经济发展背景下的新兴问题,它具有物权、债权的双重属性,在实质上归属于我国法律体系中的财产权,因此,应把财产性收入整合到我国法律体系内予以保护。在立法上应明确对财产性收入的法律保护,在司法上积极实现对财产性收入的法律救济。     

国际刑事司法协助制度的若干新发展

《联合国打击跨国有组织犯罪公约》和《联合国反腐败公约》对国际刑事司法协助制度的新近发展作出了一定程度的总结,特别是确立了以追缴被非法转移的犯罪所得或收益为中心的司法协助新体系,放宽了双重犯罪原则对非强制性司法协助活动的限制作用,全面推广司法协助"中央机关"的联系机制,同时,倡导各国在条件允许的情况下采纳远程视频听证和联合调查的取证新方式。这些发展所涉及的一些新规则值得加以深入研究。     

Shifting paradigms: from fostering equality to building safety nets. Analyzing some consequences of “privatization” in the Israeli kibbutz

As a result of a financial and demographic crisis, the Israeli kibbutz is experiencing a period of transformation. Many kibbutzim (kibbutzim is the plural form of “kibbutz” Hebrew) have abandoned the classic egalitarian way of life and have adopted a new paradigm in which each member receives a different income. This transformation process makes the kibbutz a unique test case for the preferences of people who face the choice between equality, capitalism or an in-between combination. This study uses data on a small sample of kibbutzim that have recently adopted a safety net model to derive some implications of this fundamental transformation for the income distribution within- and between kibbutzim. The results show that there is no longer equality between kibbutz members. However, the new kibbutz manages to minimize poverty. The new structure also encourages kibbutz’ female members to study and work towards greater equality in income and jobs.