完善财政转移支付制度推进基本公共服务均等化

我国当前的财政转移支付制度建立在1994年分税制改革的基础之上，由于分税制改革的不彻底；无法发挥财政转移支付制度的公平性，不仅不能促进基本公共服务的均等化，甚至在一定程度上阻碍了基本公共服务均等化的进程。为此，必须从进一步推进分税制改革、优化和创新财政转移支付制度出发，促进基本公共服务均等化。     

转移支付制度的均等化效应

在分税制体制下,财政转移支付制度设计的一个重要出发点就是为地方税收努力提供足够的激励强度,但这同时也导致了地区间经济发展的差距进一步扩大。国家提出要推进基本公共服务的均等化,其目的就是实现财政资源的平等,这意味着地区间财政能力的平衡将成为未来基本公共服务均等化进程的一个重要组成内容。针对当前转移支付体制改革的建议是：控制税收返还规模,完善税收返还公式设计;逐步扩大一般性转移支付比重;控制并逐步减少专项支付比重。     

中国的分税制、转移支付与城乡公共服务均等

针对我国现行分税制财力集中、事权分散的弊端和转移支付增强县乡财政能力乏力的现实,为了提高县乡财政提供公共服务的能力,必须合理划分各级政府的财力与事权,减少维护既得利益转移支付和专项转移支付,增加一般性转移支付规模,扩大县乡政府的财力,实现城乡公共服务的均等化。     

中央对地方财政转移支付影响因素研究——基于中国县级数据的实证检验

县级政府承担了我国绝大部分基本公共服务的供给责任,县级也是我国政府间转移支付的最终落脚点。本文运用1994—2009年中国县级社会经济数据,建立计量经济模型对我国转移支付制度的影响因素进行实证检验。研究发现:1994年分税制改革以来,那些财政自给能力弱、财政努力程度低的县级地区获得更多的财政转移支付,表明促进财政均等化是中央向地方财政转移支付的基本目标;2002—2009年期间,那些教育供给水平低的县级地区获得了更多的财政转移支付,表明相比于分税制初期,近年来中央政府开始关注基本公共服务均等化因素。研究还发现,县级经济发展水平、政府人员规模与财政转移支付正相关,表明"经济效率"和维持地方政府的正常运转也是中央政府在转移支付分配过程考虑的因素。本文的发现对推进我国转移支付制度顶层设计具有重要的启示意义,未来的改革应强化转移支付的积极效应,同时降低其可能带来的负面影响。     

完善转移支付，均衡全国基本公共服务

1994年实行的分税制改革，理顺了中央与地方政府间的分配关系，促进了各级财政收入的稳定增长。同时中央为了均衡地区间财力差距，促进各地基本公共服务均等化，建立和完善了财政转移支付制度。目前中央对地方的转移支付主要分为一般性转移支付和专项转移支付两类。     

中国转移支付制度的效率初探

财政转移支付是一种特殊的资金流转制度,通过财政性转移支付将较为富裕地区的部分财政收入发生转化,转入相对贫困地区,以平衡各级政府之间的财政水平,平衡区域间发展。近年来我国财政转移支付在实现公共服务均等化等系列问题上发挥了积极作用,整个转移支付体系日益完善,但问题频出。在借鉴前人经验的基础上,提出完善我国财政转移支付制度的相关措施。     

公共服务均等化维度下我国财政体制改革路径构建

促成社会公共服务均等化是国家公共财政体制改革的重要目标。党的十八届三中全会明确提出建立与国家治理能力现代化相适应的现代财政体制,重申公共服务均等化与财政转移支付现代化问题,剑指我国现行财政体制之症结。通过分析我国宏观统计数据,探究了人均本级财政收入、一般性转移支付、专项转移支付、税收返还及总体财政收入对公共服务均等化的影响方式和影响水平,指出了我国现行财政体制存在之弊端,据此对改革我国财政体制作出建言。     

以基本公共服务均等化推进“人”的城镇化——基于陕西省31个重点示范镇建设实践的调查与思考

新型城镇化的"核心"是人的城镇化,人的城镇化的本质是实现城乡基本公共服务均等化。以基本公共服务均等化推进人的城镇化,是地方政府解决以"人"为核心的保障人的生存权与发展权的城镇化的关键任务。文章基于相关调研指出,提高基本公共服务均等化水平,必须加快地方政府基本公共服务职能合法化,完善财政转移支付体系,改革财税体制使地方政府财力与事权相匹配,完善就业培训服务体系,完善各项社会保险制度的设计和转移接续的政策,科学建立基本公共服务一体化标准。     

基本公共服务如何均等化

义务教育、公共卫生和基本医疗、最低生活保障应当是我们基本公共服务中的“基本”在《中共中央关于构建社会主义和谐社会若干重大问题的决定》(以下简称《六中全会决定》)中,对实现我国基本公共服务均等化作了详尽的阐述。其中有关基本公共服务均等化论述至少包含以下几点信息:第一,实现基本公共服务均等化是完善公共财政体制目标之一;第二,要通过税制改革、加大转移支付力度和促进转移支付制度规范化、制度化、法制化来完     

加大再分配调节抑制分配不公

加大再分配调节是抑制分配不公的重要手段。为此,应完善公共财政制度,逐步实现基本公共服务均等化;加大财政转移支付力度,促进地区间基本公共服务均等化;强化税收手段,发挥税收在收入再分配中的调节作用;逐步建立覆盖城乡居民的社会保障体系,为广大劳动者提供最基本的生存保障;鼓励慈善捐赠,完善“第三次分配”。     

The consents of The Calculus

I study a game where two agents bargain on an agreement to replace the status quo. For their agreement to come into effect, they need the approval of a third agent. The preferences of this third agent is private information, but there is communication among agents. I study this game in the context of international agreements to provide an explanation for involuntary ratification failures. I show that under certain assumptions, the informational deficiency is incurable due to incentives to misrepresent preferences, and that a parliament whose majority is more hawkish than their executive prefers the executive to be risk averse.     

The Significance of The Administrative State

To mark the 60th anniversary of the appearance of The Administrative State by reexamining the politics–administration debate is confining and ignores Waldo's grand enterprise to describe the unique context in which American public administration emerged and developed. Instead of bemoaning or strategizing the reconciliation of a supposed schism, modern scholars should appreciate what is, in fact, a natural and necessary tension.     

论第四个货币时代的到来

纸币制度推动了人类社会商品经济飞速发展,但纸币制度存在严重缺陷,带来了多种形态的经济危机,纸币制度还不是人类终极的货币制度。 电子货币时代正在向我们走来。尽管今天的电子货币还只是作为纸币的代用物形式出现,就像历史上纸币一开始也曾以金属货币代用物形式出现一样,最终电子货币会     

The report of The International Commission of Inquiry on Darfur: The question of genocide

The crisis in Darfur (Sudan), which sparked in February 2003, only caught the United Nations’ attention in Spring 2004. Questions emerged as to whether the conflict between the rebels and the government was simply insurgency warfare or, in fact, concealed a genocide carried out by the Arab, Muslim-led government against the Animist and Christian-African population. The issue became so divisive that the Security Council requested the creation of an investigation team, the International Commission of Inquiry on Darfur, which amongst other tasks had to examine whether genocide had taken place. This article analyzes the facts as well as the legal reasoning that guided the International Commission of Inquiry in drawing the conclusion that a governmental policy to commit genocide had not been formed.     

《有闲阶级论》的理论成就

凡勃伦的《有闲阶级论》是现代消费社会学的开山之作,至今仍是这一领域最值得认真阅读的著作。本文试从三个方面讨论这本经典著作,其一,《有闲阶级论》并非如其表面那样容易阅读,及其理由何在?其二,《有闲阶级论》一书包含三个上下连贯的组成部分:凡勃伦的社会哲学和方法论(一般理论);关于有闲阶级的系统理论;对有闲阶级现象的系统观察;其三,从分析社会学的理论视角看《有闲阶级论》的理论得失。     

白寿彝先生的民族关系史观浅论

白寿彝先生是我国当代著名的民族史史学家。在民族关系史研究中,白寿彝先生强调注重民族团结、民族协作、汉族的主体性等在民族关系发展中的地位与作用等,极大的促进了我国的民族关系史史学理论的进步与发展。     

The Policy Sciences: The Challenge of Complexity

This essay reviews some of the recent criticisms of positivist science. It interprets this criticism, more generally, as directed towards the complexity of social science phenomena and the difficulty of dealing with complexity epistemologically and methodologically. Rather than ignoring complexity, changing the subject matter or explaining it away, we argue that complexity may be acknowledged and studied systematically withn the context of post-positivist approaches. The essay than proposes several strategies for conceptualizing and researching complexity (at a "meta-level" from substantive policy research) that are based in systems theory.     

The Process of Government and The Governmental Process

This review finds little utility in Bentley's famous The Process of Government . It is asserted that his book is cited as a primary source of interest group writing, but in fact, the review argues, that this prominence is given mainly by those who want to criticise the interest group orientation. Critics commonly misinterpret the group approach as meaning that policy is the outcome of an interest group struggle: such critics seem to find in Bentley that banal and easily discredited position. The review argues that in fact Bentley's stress on group conflict was anything but coincident with interest group conflict. The charge is unfair on Bentley as it grotesquely simplifies his position and is unfair on the general interest group approach because that perspective is not adequately summarised by a distortion of Bentley. In contrast Truman's The Governmental Process is commended as raising issues that are strikingly contemporary.