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。     

'Building a Better World'

Garran Oration Royal Institute of Public Administration Australia National Conference, 29 November -1 December 2003     

Security, Capacity and Post-Market Reforms: Public Management Change in 2003

Public sector change in 2003 was a product of external demands and internal pressures for improvement. The specific areas addressed are responses to security threats in the international environment; strengthening internal capacity, particularly through whole-of-government approaches; and fine-tuning the public management model in part through readjustments to the centre-agency relationship and greater emphasis on horizontal structures and processes.
This is the ninth year an administrative essay has been published in the journal since 1996. Earlier chronicles include: J. Stewart 55(1) 1996; S. Prasser 56(1) 1997; J. Homeshaw 57(3) 1998; J. Moon 58(2) 1999; J. Curtin 59(1) 2000; C. Broughton and J. Chalmers 60(1) 2001; N. Miragliotta 61(1) 2002; and J. Nettercote 62(1) 2003.
In this issue two chronicles are published — the first, by John Halligan and Jill Adams, focuses on external security and internal capacity building. The second assessment by Scott Prasser takes a different view of compliant management, poor decisions and reactive change.     

'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.     

The risky business of public–private partnerships

Public–private partnerships (PPPs) are now a common strand of third way government policy, with better efficiency promised from the private funding of public infrastructure through the transfer of risks to private parties. This paper aims to investigate, on an empirical basis, the realities of risk transfers in PPPs and compare this experience against both the rhetoric of project proponents and the formal contract conditions. The paper outlines some conceptual frameworks underpinning PPPs and establishes the notions of risk shifting and risk sharing. The range of typical risks encountered in infrastructure projects is specially considered, and differences to traditional project delivery arrangements are articulated. Some empirical experience on the transfer of risks under PPPs is then outlined through a case study. This analysis shows the extent to which risks were shifted to the private parties as planned, or whether risks remained with government. It is argued that while commercial risks were largely well managed, governance risks were not. It is critical to understand better the nature of risk transfers in PPPs in view of the large financial implications of these deals along with long contract terms.     

试析实施民爆物品安全管理的新举措

为切实加强民用爆炸物品安全管理 ,严防涉爆案 (事 )件的发生 ,罗平县公安局在深入调研和总结近年来民爆物品管理工作经验、教训的基础上 ,确定了新形势下民爆物品安全管理的新路子 :1 加强组织领导 ,层层明确责权 ,严格奖惩考核 ;2 建立完善管理制度 ,规范日常安全管理 ;3 依托基层治保组织 ,落实日常动态监管 ;4 实现管理与服务相统一 ;5 提高爆破作业人员和安全管理员队伍素质。     

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。     

提高党的执政能力与深化行政体制改革

加强党的执政能力建设是党执政后的一项最根本的建设。提高党的执政能力 ,必须深化行政体制改革。要按照科学执政的要求 ,落实科学发展观 ,把握行政体制改革的规律性 ;要按照民主执政的要求 ,坚持执政为民 ,建设人民满意的公共服务型政府 ;要按照依法执政的要求 ,推进依法治国与依法行政 ,建立以公民权利为本位的法治政府     

略论网络环境对犯罪动机的强化效应

网络犯罪的高发性表明网络环境对于犯罪心理的形成会有影响。犯罪心理形成的标志是犯罪动机的建立。在网络环境中,人的需要、犯罪条件、个体消极心理因素等直接影响犯罪动机形成的因素都有条件得到强化,从而使犯罪动机产生的几率大大增加。     

十年来我国妇女/性别理论研究的发展--联合国第四次世界妇女大会产生的积极影响

从1995年第四次世界妇女大会在北京的筹备和召开,到后来举行的北京 5和北京 10等一系列相关的活动,世妇会的原则和理念得到了不断的强化,这些理念凝结和渗透在妇女理论研究领域,极大地推进了我国妇女/性别理论研究事业的发展。本文回顾了十年来妇女/性别理论研究在研究内容、研究视角及研究机制等方面的变化和进展,以期进一步推动我国的妇女/性别研究在社会科学研究领域的重要影响。