张謇与张之洞廉政思想比较

张謇与张之洞受儒家思想的影响,身处腐败骄奢的晚清时代,不为世风左右,修身养性、选贤任能,秉承"贤臣廉吏"的崇高风范,形成具有共同特点的廉政思想。因个人经历和身份的不同,其廉政思想又各具特色。张之洞作为进士及第的封疆大吏,主张通过奖惩促廉、裁革陋规保廉、以俸养廉等体制内的改良,促使官吏不想腐、不敢腐。而张謇则从官场转投实业并大获成功,再次为官时,他将企业的一套管理制度带到官场,主张加强规章制度建设,以提高行政效率。     

慈善公益事业与张謇的人生境界

张謇是中国近代著名的实业家、教育家,也是一位著名的慈善家。他的慈善思想和实践蕴涵着崇高的人生境界。这主要是:搞好地方自治,维护社会稳定,体现了崇高的政治境界;扶持弱势群体,体恤穷苦民众,体现了高尚的道德境界;淡泊功名利禄,乐于无私奉献,体现了可贵的思想境界。他为推进中国慈善事业所做的思考和实践,今天仍使人感到亲切而有启发性,值得后人深深体会和认真汲取。     

从“啬”论张謇的为政之道

张謇晚年自号＂啬庵＂,体现了张謇对＂啬＂的理解和推崇,也体现了他大半生对＂啬＂的追求和坚守。＂啬＂有其丰富而深刻的内涵,是张謇对自己治政、做人、经商之道的最好诠释。在张謇的为政之道中,＂啬＂主要表现为简政、廉政、勤政。     

张謇廉洁思想的实践性及其当代价值

新时代反腐倡廉离不开对优秀传统文化资源的汲取与借鉴,需要对其中的廉洁思想进行创造性转化与创新性发展。张謇先生的廉洁思想作为优秀传统文化的组成部分,其形成得益于家庭勤俭廉洁家风的熏陶、儒家崇俭尚廉思想的浸润及个人尚义崇俭修养的坚守,其实践性体现在为官清廷改革吏治倡廉政、入农商部裁冗立规重廉洁、投身实业重义轻利践节俭等方面。挖掘张謇先生廉洁思想的当代价值,可从传承廉洁家风树立廉洁观念、重视廉洁教育培养廉洁操守、依靠廉政制度规范廉洁行为入手。以廉政制度规范从政行为,以廉洁教育培育个人操守,既充分体现国家运用制度反腐的意志和决心,又通过家风熏陶与廉洁教育全面调动社会公众的反腐积极性,营造出崇俭尚廉的社会氛围,全力推进反腐倡廉建设。     

张謇：冒名起家的状元郎

张謇字季直,出生在江苏南通一个“没地位”的地主家庭。什么叫“没地位”呢？就是家里虽然有钱,但没面子——因为张家属于“冷籍”,而“冷籍”,就是祖上几代都是平民,既没人做过官,也没人中过秀才、举人之类。     

张謇“踊跃从公”思想的内涵及现实价值

张謇"踊跃从公"思想的内涵极其丰富,包括责任担当意识、清廉无私意识、节俭朴素意识和勤勉耐苦意识,具有对官职、功名和金钱不迷恋的特质。张謇"踊跃从公"思想的现实价值与日俱增,在现代社会具有越来越重要的意义。     

张謇中国早期现代化的先驱

张謇（1853--1926）,字季直,号啬庵,清末状元,中国近代著名的爱国实业家、政治家、教育家和思想家。中国近代的著名学者胡适在张謇去世不久的1929年有过这样的评论：“张季直先生在近代中国史上是一个很伟大的失败的英雄,这是谁都不能否认的。     

南通,中国近代第一城——张謇在近代南通的伟大实践

2002年7月,中国科学院院士、中国工程院院士、建筑学和城市规划学专家、清华大学吴良镛教授在对南通的城市建设和文物保护认真考察后,经缜密研究、反复论证,从中国近代城市发展史的角度提出：＂张謇先生经营的南通堪称中国近代第一城!＂     

收入再分配中非政府组织和公民个人的作用探讨

在我国,长期以来主要靠政府通过再分配来实现社会公平,非政府组织和公民个人在再分配中的地位和作用没有得到认识和重视。非政府组织和公民个人在收入再分配中占有重要地位,其参与分配活动不应成为第三次分配。发挥非政府组织和公民个人在收入再分配中的作用,要培育更多的社会组织、发动更多的公民个人参与收入再分配过程,使更多的组织和个人关心公益事业和弱势群体。同时,政府要在制度和法律上给予确定和保障,使非政府组织和公民个人有序地、合法地参与再分配。     

论收入分配改革的主体、对象与目标

正收入分配改革必须明确改革的主体、对象与目标,才能有针对性地寻求改革的途径和办法,实现收入分配改革的要求。因此,收入分配改革应更多地关注收入分配的公平性、公开性和合理性,给人们提供更多的比较与选择的机会,实现起点与过程的公平,使权力寻     

张謇民生思想探究

张謇民生思想源自优秀传统文化的熏陶、社会底层民众生活的触动及赴日本考察学习中的感悟,历经萌发、形成、发展与成熟四个阶段,主要内容体现在三个方面:工农并举兴办实业,提高百姓的生活水平;兴建学校普及教育,提升民众基本素质;举办慈善发展公益,打造"模范南通"。虽然张謇地方自治和实业救国的目标最终没有实现,但他的民生思想及其在南通的探索和实践,给我们留下了宝贵的财富。     

张謇《家诫》中的廉洁思想研究

张謇《家诫》辑录了古人七则名言,并以一段自述编排在前,以示训诫之旨,从福祸相依、修身、明德、治世、为人、处事等方面多角度对子孙提出要求,具有丰富的内涵。张謇在《家诫》中融入传统廉洁思想的精华,包括以俭养廉、廉洁从政、诚信创业等方面。张謇《家诫》虽撰写于近百年之前,但对于当今的家风建设仍具有重要的借鉴作用,有利于培养高素质人才、传承中华优秀文化、树立正确的荣辱观。在新时代背景下,传承张謇《家诫》中的廉洁思想,并在传承中汲取其中伦理道德教化的营养,对我国当代公民道德建设有着重大的现实意义。     

Controlling Nonconventional Expenditure: Tax Expenditures and Loans

Tax expenditures, credits and guarantees, and other nonconventional expenditures are prominent features of the public finances of the United States and other industrialized democracies. While reliable data on these practices have generally been available only for a decade or less, there is reason to believe that these types of transactions now constitute a larger share of total public expenditure than they did in the past. This article discusses the concepts arid implications of two types of nonconventional expenditures—tax expendituures and loans—as well as recent efforts to bring them within the scope of the budget process. The article deals mostly with American practices, but it also draws on the experiences of other democratic countries.     

Surplus Expenditures: A Case Study of Colorado

In this study the concept of surplus expenditures is introduced, and a theory of surplus expenditures is explored. The study examines the disposition of surplus revenues that emerged from the imposition of a binding tax and spending limit in Colorado. The study concludes that the accumulation of surplus revenue requires a major overhaul of budgetary reporting and decision making to reflect the impact of binding tax and spending limits on the budgetary process. The reporting recommendations are designed to make the budget more transparent and provide both taxpayers and legislators the information they need to make more rational decisions. The policy recommendations explore options for a more efficient and equitable disposition of surplus revenue.     

Expenditures and receipts in state and local government finances: Reply

It is worth repeating that causality testing is a very complex task. The diversity of views on interpreting the definition of causality and on the methods for testing causality highlight this issue. In our study, we cite an excellent article which provides a detailed critique of various problems associated with causality tests (see Conway, et al., 1984). It would appear that Chowdhury's comment draws very strong conclusions and fails to consider some of the complex theoretical issues regarding causality tests as well as important data problems pertaining to state and local governments. Moreover, we find it somewhat curious that, given the strong similarities in our two studies, Chowdhury prefers to dwell on the mechanics of an alternative technique rather than concentrate on the fact that his alternative technique yields supporting results to our 1987 paper on the tax-spend hypothesis.The views expressed are those of the authors alone and do not necessarily represent those of the U.S. Department of Treasury.     

Expenditures and receipts in state and local government finances: Comment

The aim of this note has been to show that Marlow and Manage's (1987) paper suffers from serious methodological problems due to the non-stationary data series used and the arbitrary lag lengths employed. Use of appropriate stationarity tests and optimal lag lengths of the variables change some of the basic conclusions of their paper. Contrary to their suggestion, the presence of a feedback between local tax receipts and expenditures imply that local governments should be concerned with the implication of their spending and revenue-enhancing decisions on their budget. Decisions to increase current expenditures may lead to higher future taxes. Similarly, efforts to impose higher taxes to reduce budget deficits at the local government level may be futile due to a subsequent increase in spending.     

我国职务消费现状分析与改进建议——关于我国当前职务消费制度改革的研究报告

现行公车使用和公款接待制度,浪费巨大,隐藏腐败,必须实行以消费方式货币化、消费行为个体化为阶段目标,以实行公务员年薪制为最终目标的改革.职务消费制度改革要坚持量力而行、逐步完善、上下联动,注重改革的合理性与合法性的统一,妥善处理好现实问题.     

The Federal, and the State and Local Roles in Government Expenditures

This article compares government expenditures by functional category of the federal government relative to state and local governments and the changes in their respective roles since 1955. The article includes a review of the federal role relative to the state and local role on a function-by-function basis for these three and a half decades. This analysis demonstrates considerable stability in the federal sector and the state and local sector, but also the capacity for change.