当前我国财税法研究十大热点问题

随着我国财政体制改革的不断深入和加入WTO后的现实要求,加强我国相关财税法的理论研究日益重要。当前我国财税法学研究的十大热点问题是:《政府采购法》的出台、《预算法》的修改、《国债法》的制定、《转移支付法》的制定、新《税收征管法》及其新《实施细则》、诚信纳税问题、实质课税原则、纳税人权利及其保护、WTO影响下的中国税法和依法治税问题。总结和评论这些热点问题的研究现状和存在问题有助于推动财税法学的研究。     

'Designing Better Health Care in the South': A Case Study of Unsuccessful Transformational Change in Public Sector Health Service Reform

This article presents a case study of a project known as 'Designing Better Health Care in the South' that attempted to transform four separately incorporated health services in southern Adelaide into a single regional health service. The project's efforts are examined using Kotter's (1996) model of the preconditions for transformational change in organisations and the areas in which it met or failed to meet these preconditions are analysed, using results from an evaluation that was commenced during the course of the attempted reform. The article provides valuable insights into an attempted major change by four public sector health organisations and the facilitators and barriers to such change. It also examines the way in which forces beyond the control of individual public sector agencies can significantly impact on attempts to implement organisational change in response to an identified need. This case study offers a rare glimpse into the micro detail of health care reform processes that are so widespread in contemporary health services but which are rarely systematically evaluated.     

当前我国缉毒工作构想

毒品犯罪是一个极其严重的社会问题,关系到国家的兴衰,民族的兴亡。针对我国现阶段毒品犯罪的状况以及目前我国缉毒工作中存在的问题,提出相应的对策,以引起社会广泛关注,共同寻求打击毒品犯罪的根本途径。     

The Influence of EU Membership on Methods and Processes of Budgeting in Britain and France, 1970–1995

This article explores the impact European Union (EU) integration has had on methods and processes of budgeting in France and Britain from 1970 to 1995. It assesses whether convergence of budgetary institutions occurs and, if so, whether it is promoted by an obligation of compliance or by an hybridization effect. Compliance refers to changes in national budgetary institutions made compulsory by membership in the EU. Hybridization emphasizes that national and EU budgetary processes are increasingly interwoven and indivisible. Public budgeting is no longer purely national because part of the decision-making on national expenditure is made at the EU level and because the national budget is closely linked to the EU budget in financial and policy terms. Based on an institutional analysis, combined with elite interviewing, the article suggests that hybridization is a significant factor contributing to a convergence of budgetary practices in Britain and France. Underlying the argument is the fact that an increasingly important function of departmental actors involves negotiating with their EU counterparts at the EU level, in addition to the conventional budgetary game at the domestic level. Regarding compliance, there is an influence as testified by significant formal institutional convergence. However, compliance seems a less effective factor in influencing convergence than hybridization because it conveys a "negative" approach to convergence, based on enforcement and sanctions. The article suggests that the convergence of administrative systems is promoted by the growing similarity of administrative practices more than by the harmonization of rules.     

Recent Developments to British Multicultural Theory,Policy and Practice: The Case of British Muslims

Since the early 1970s, there have been highly sophisticated arguments and conceptual discussions put forward in relation to how Western liberal democracies might wish to manage their diverse ethnic minority populations. It is apparent, however, that in the current climate, the important principles of unity and diversity are insufficient to challenge differing forms of ethnic, racial, and religious inequality. This paper argues that because of its underlying assumptions and modus operandi in the post-September 11 climate, British multiculturalism has been ineffective, even supporting some commentators' suggestions of a return to assimilationism. There is a new era in post-September 11 political hegemony, economic determinism and structural and cultural racisms, with European government rhetoric and public policy almost exclusively aimed at Muslims—whether as existing citizens or as part of a process of limiting immigration (which has tended to be from mainly Eastern European, North African, and Middle Eastern sending regions and nations). The example of New Labour and how it has attempted to deal with multiculturalism in Britain is a case in point. The discussion explores the changing concept of multiculturalism with special reference to British Muslims and debates that emerge in relation to identity, nation and civil society. It is argued that the experience and treatment of British Muslims is important to explore and appreciate in the current climate as it provides a test case for the future of (a) British multiculturalism and (b) British Muslims in society per se.     

组织公民行为的道德审视

组织公民行为作为一种积极的角色外行为对组织内部环境有建设性作用的同时也会对组织管理产生一定消极影响,但是把对组织公民行为的失当管理所带来的后果归咎为这种角色外行为的消极影响有失偏颇。管理活动一旦背离组织公民行为内在的道德性,势必会诱发管理困境和成员的消极角色外行为,产生道德摩擦。因之,本文从潜在的道德困境这一角度审视组织公民行为的消极影响,侧重从成员的心理动机和组织反馈进行归因分析,期待通过人力资源管理途径来改善组织公民行为的道德处境。     

“省直管县”改革背景下的地级市:定位、职能及其匹配

"省直管县"是我国"十二五"期间地方行政体制改革的重要内容之一,但学术界对改革后地级市的角色定位和职能转变研究较少,这与其重要的现实意义形成了强烈的反差。本文认为,应将"省直管县"后的地级市定位为"城乡分治、市县并置"格局下的"区域增长极",加快政府职能转变,逐步裁撤涉农职能,强化宏观调控职能,重视文化教育职能,突出公共服务职能,通过行政区划的渐进调整、省级政府的职能转变以及市县关系的重新建构体现其定位与职能的匹配性。