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.     

土地资产的流失必须警醒

1996年是我国土地使用权进入市场的第九个年头。目前,初步形成的土地市场已成为市场体系的重要组成部分。 但迄今为止,我国的土地市场还很不规范,最大的问题表现在国有土地资产流失严重。据国家土地管理局的估算,通过各种渠道流失的土地资产每年价值可达200—300亿元。无形的损失则更为巨大。 土地流失严重,用之又如何呢?国家计委的资料表明,我国城建用地约有4—5％处于闲置,40％处于低效利用。仅此一项,每年损失800亿元。     

陕西省去冬今春百日大旱的深刻启示

去冬今春陕西省发生了持续近百天的严重干旱.从降水情况看,这次干旱约为20年一遇的水平,是1961年以来第3个少雨年份.这次旱灾造成了较大损失.省防汛抗旱总指挥部办公室测算这次百51大旱全省造成直接经济损失近20亿元.     

基于价值网的盈利模式要素分析

在激烈的市场竞争中,为了获得竞争优势提高企业在竞争中的地位,企业的盈利模式革新已成为刻不容缓的事情,对盈利模式革新的首要前提是厘清其构成要素.尽管国内外对盈利模式构成要素的研究已经不少,但这些研究不是基于财务指标分析(国外)的角度,就是基于利润来源以及维护(国内)的角度,缺乏全面性.本文利用“价值创造网络模型”,从企业内外部以及内外部之间关系的融洽程度出发,结合利益相关者指出了盈利模式的构成要素;成本、税收、收入、现金、时间、客户、客户价值、获得商业信息的能力、维护与供应商关系的能力、维护与利益相关者关系的能力.     

税收、财政支出政策与宏观经济运行的内在影响机制——基于中国不同省份的面板数据分析

财政政策对经济运行的影响是宏观经济研究的核心问题.但相关文献都侧重于财政支出、税收等对宏观经济的单方面影响.本文构建了基于财政支出、税收的内生经济增长模型.从模型推导可知,在给定税收、财政支出政策的变化路径时,税率与经济增长存在"倒-U"型关系,政府投资性支出与经济增长之间正相关,社会福利不仅与政府支出规模有关,还受到其支出结构的影响.实证检验显示,在我国经济运行中,总产出、消费、投资、政府支出、税率、利息率、工资水平之间存在长期均衡关系,且存在最优宏观税率,政府投资性支出对经济增长率存在正向影响,但对社会福利的影响存在不确定性,且在不同经济区域上存在较大差异性.这说明财政支出、收入政策的稳定性,差异性的区域税收制度安排和政府支出结构,有利于不同区域经济发展.     

定价权仰赖健全的期货市场

在中国成为世界许多大宗商品最大消费国的今天,加快期货市场发展、化解价格风险已刻不容缓。 近日,《瞭望新闻周刊》在北 京、上海和大连等地调研发现,国际 石油市场波动对我国经济安全的影 响,强烈警示应该加快国内期货市场 发展,以规避经济风险。据相关机构 测算,自2004年2月份以来,由于 国内缺乏石油期货套期保值工具,国 内三大石油公司损失了近1000亿元。     

当前群众中存在的十种思想忧虑

一是怕“老虎”出笼子.据测算,全国消费资金总量仍有6000至9000亿元,这潜在的巨大购买能力一旦出笼,通货膨胀就会再次出现.二是怕周转没票子.许多企业流动资金缺乏,职工忧心忡忡.他们说:“企业缺氧职工心慌”.三是怕财政再出现赤字.从1979年以来,我国的财政每年平均赤字65亿元.不少人担心,财政赤字继续增长.四是怕政策“翻烧饼”.     

关于企业信用建设的思考

随着市场经济的深入发展,企业信用缺失已成为凝重的话题,带来极大的经济、政治和社会的负面后果,成为制约企业发展的重要因素。企业信用缺失的危害信用缺失严重损害了国家的各项利益。据专家估算,我国市场交易中因信用缺失和经济秩序问题造成的无效成本已经占据我国GDP的10%。2002年央行数据显示,我国每年因为逃废债务造成的直接损失约1800亿元;国家工商总局统计,由于合同欺诈造成的直接损失约55亿元。如此巨额资金因缺失     

公共安全生产事故的产生与防范——政企合谋视角的解析

从政企合谋视角对公共安全生产事故的产生与防范进行解析,建立了一个中央政府一地方政府一企业的三层委托代理模型,考察了公共安全生产事故产生的机理,发现中央政府在对待政企合谋问题时,主要是在公共安全生产事故被披露时所造成的社会成本和对地方政府所付出的激励报酬之间进行权衡:存在一个临界值,当公共安全生产事故被披露时所造成的社会成本较高时,中央政府应对地方政府采取激励契约;当公共安全生产事故被披露所造成的社会成本较低时,则政府对地方政府采取固定报酬契约.进一步对模型相关参数进行比较静态分析,并据此对现实中的现象给予解释:(1)中央政府反合谋力度与社会发展阶段密切相关;(2)地方政府官员绩效考核体系不完善诱发政企合谋;(3)对企业惩罚的不可信加大了中央政府的防合谋成本;(4)公众监督降低了中央政府的防合谋成本.     

公办养老服务机构政府补贴机制的博弈分析

依据我国机构养老服务市场的现状和特点,本文主要探讨了当前政府补贴公立养老服务机构的利益补偿机制,以优化配置养老服务资源为目的,构建了政府与养老服务机构的动态博弈模型,并进行了相应的均衡分析。研究发现,养老服务市场的均衡效率随养老服务机构的作假伪装成本和期望风险成本的减少而降低;使养老服务资源的配置达到帕累托最优并实现养老服务市场完全成功的分离均衡的关键条件是使养老服务机构的作假伪装成本和期望风险成本足够高,使其得不偿失。为此,应尽快建立统一的养老服务行业规范和标准,并大力提升政府监管养老服务机构的效率。     

Centralizing treasury management in China: The rationale of the central reformers

The Chinese central government, spearheaded by the Ministry of Finance, launched a bold reform of the treasury management system in 2001, centralizing the disbursement of budgetary funds. This article analyzes the rationale of institutional reform from the perspective of the central reformers. Traditionally, governmental bank accounts in China were fragmented between and within levels of government, hindering budget implementation and intergovernmental transfers, as well as fomenting corruption. The centerpiece of China's treasury reform is the establishment of the Treasury Single Account (TSA), which serves to both strengthen expenditure controls and improve cash management. However, while the treasury reform promises to make significant strides in improving fiscal control and countering the misuse of public funds, its implementation remains imperfect and incomplete. Copyright © 2009 John Wiley & Sons, Ltd.     

Crisis and Response: Treasury Cash Balance Crisis in Thailand 1980-1982

The author traces the treasury cash balance crisis in Thailand from 1980-1982 and finds that the crisis was a result of economic, political and technical factors. The world recession had a significant impact on revenues, as did the inability of the government to accurately project revenues. Politically, budget participants evaded prescribed procedures and resorted to emergency spending, which resulted in expenditures beyond budget planning. The Thai government resorted to borrowing, spending cuts, adjusting corporate tax payments and increasing taxes to cope with the crisis. The author calls for legal reforms to limit discretionary spending.     

价值冲突与权益均衡:县级人大监督制度创新的机理分析

中国的地方政治制度创新是一个典型的政治过程,涉及制度创新的各行动主体之间的价值冲突,也与各利益相关者之间的权力与利益的博弈与均衡密切相关。本文总结和分析了近年来县级人大监督制度创新的具体实践和内在机理,认为人大制度作为多重制度价值体系冲突的焦点,是近年来地方人大制度创新相当活跃的主要原因。在转型中国的制度创新过程中,基本制度设定的原则与精神是制度变迁的前提性约束条件,多重制度价值体系与话语体系之间的相互冲突是制度变迁的动力与源泉,各政治行动者之间的价值、权力与利益平衡是制度变迁最终得以成功实现的根本保障,制度变迁过程是一个典型的政治过程。     

Recent trends in workers' compensation

Workers' compensation provides cash benefits and medical care to employees who are injured on the job and survivor benefits to the dependents of workers whose deaths result from work-related incidents. Workers' compensation programs in the 50 states and the District of Columbia and federal programs together paid $56.0 billion in medical and cash benefits in 2004, an increase of 2.3 percent over 2003 payments. Of the total, $26.1 billion was for medical care and $29.9 billion was for cash benefits. Employers' costs for workers' compensation in 2004 were $87.4 billion, an increase of 7.0 percent over 2003 spending. Workers' compensation programs and spending vary greatly from state to state. As a source of support for disabled workers, workers' compensation is currently surpassed in size only by Social Security Disability Insurance (DI), which covers impairments of any cause that are significant, long-term impediments to work. Although most recipients of workers' compensation recover and return to work, those with lasting impairments may become eligible for DI benefits, subject to an offset to avoid excessive wage replacement from both programs.     

Monetary Sovereignty: Nature,Implementation, and Implications

Monetary sovereignty is a central concept of Modern Money Theory (MMT). The paper explores the characteristics of monetary sovereignty, the means used to implement it, and some of its theoretical and policy implications. Herein, it is shown that monetary sovereignty involves a high degree of coordination between the central bank and the national treasury. The paper also argues that monetary sovereignty is not special to the United States, does not require direct monetary financing of the treasury, does not tell us anything about the optimal size of the fiscal balance, and is not dependent on the willingness of foreigners to hold the domestic currency.     

From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience

Traditionally, governments used to deploy input‐based budgeting systems and cash‐based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already shifted or are planning to shift from cash‐based to some form of accrual accounting in the public sector. Usually, the implementation of some accrual‐based system is linked to wider financial management reforms including performance management requiring information on cost. This paper focuses on the Dutch experience with the shift from cash‐based accounting and budgeting systems to an accrual‐based system.     

The optimal size of government

In the economic analysis of the theory of government, two views of government are evident. The Pigovian view sees government as a benevolent actor striving to correct for the inadequacies and excesses of an unrestrained marketplace. The ‘Public Choice’ view of government portrays government as the tool of special interest groups as likely to generate distortions as to correct them. In this paper, a model of government that incorporates both views will be developed and then empirically tested. The model developed assumes that all expenditures by the government are inputs into the private sector production. Treating government expenditures as inputs into the production of private sector output, there is some optimal size of government that maximizes private sector output. The model incorporates a general production function for private sector output. Output is a function of private labor, private capital, and government expenditures. The Pigovian and Public Choice views of government are reflected in the assumed impact of G on the marginal productivities of L and K. The model is tested using United States data and a Cobb-Douglas production function. Estimates indicate that the 1983 level of government expenditures exceeds by 87 percent the level that would maximize private sector output. Reducing government from $ 491 billion to $ 263 billion and shifting the freed labor to the private sector would increase output from $ 1187 billion to $ 1451 billion.     

中国退役军人管理保障体制变革的理路与前瞻

退役军人事务部的组建实现了我国退役军人管理保障体制的历史性变革。本文在回顾新中国成立以来退役军人管理保障体制变革历程和分析其变革理路的基础上,瞻望未来。建议通过厘定协调领导体制、理顺部门关系、优化内部结构,在法治框架下健全完善由退役军人事务部主导、多部门协同的治理体制,积极推进退役军人管理保障体系和能力现代化。     

行为控制制度的数学模型与制度强度——疑罪从无制度有效条件分析

长期以来,行为控制制度研究的主要领域是政治学、制度经济学、法学、历史学等定性研究领域,而运用数学工具对其进行研究的不多。以管理实践中广泛应用的“疑罪从无”为例,给出了制度的回报概率描述与博弈树描述,制度有效条件的数学模型描述等研究方法。特别是给出了制度有效条件的数学模型,以及制度的观测力度、控制回报差异、自然回报期望值差异,行为成本差异等重要概念,指出在维持制度的有效性的前提下,这些因素之间的制约关系。这些都可以推广应用于各种制度的研究中,为制度研究提供了定量分析与统计观测的新方法。