长江三角洲地区横向府际关系——从法律视角提出的要求

府际关系即政府之间的关系,包括中央政府与’地方政府之间、地方政府与地方政府之间的关系。我国的府际关系多靠政策调整,且随意性大。应当将府际关系纳入法律调整的范围,使其满足经济、社会发展的需求。本文选取长江三角洲地区作为研究对象,探讨了该地区当前府际关系的现状和存在的主要问题,试从法律的角度对横向府际间关系提出新的要求。     

The Complexity of Social Outcomes from Cooperative,Competitive, and Individualistic Reward Systems

Previous research on cooperative and competitive reward systems has investigated the relation between extreme cooperative and competitive conditions, along with an intermediate noninterdependent neutral condition, to numerous outcome variables. This study added two additional conditions to these three usual conditions, between the neutral midpoint and the cooperative or competitive extremes, to see if these intermediate conditions might be distinctive in the outcomes they produced. The study used 240 participants, divided into groups of three that played a board game under these five different reward conditions. Participants' attitudes toward self, others, and task were then assessed and analyzed along with objective measures of performance, measures of self-esteem, state and trait anxiety, and results coded from an autobiographical report in game-defined roles. Results indicated that the intermediate cooperative condition was distinctively different from the extreme cooperative condition in predicted ways, and that the intermediate competitive condition was distinctively different from the extreme competitive condition, but in unpredicted ways. The research also demonstrated that an individualistic condition, which had previously been thought to produce neither a cooperative nor competitive social orientation, in fact produced both, raising questions as to whether reward interdependence, as researchers have defined it, is really the cause of cooperation and competition.     

A method for measuring and decomposing electoral bias for the three-party case, illustrated by the British case

The measurement of bias in election results, whereby one or more parties are advantaged in the translation of votes into seats at the expense of others, is attracting increasing attention. So far, almost all of the analytical work – aimed at both identifying the extent of bias in an election result and establishing its causes – has focused on either two-party systems or on the largest two parties in multi-party systems. Building on the firm foundations of one such approach, this paper introduces an original procedure for analysing bias in three-party systems using a readily-appreciated metric for both evaluating the degree of bias and decomposing it into the various causal factors. This is illustrated using the example of the 2005 British general election and a comparison of the results from two-party and three-party analyses of six recent elections there.     

Harnessing Market Competition in PPP Procurement: The Importance of Periodically Taking a Strategic View

Public‐Private Partnerships (PPP) procurement is routinely portrayed as offering greater scope for harnessing competitive market forces to secure Value for Money (VfM) than traditional procurement approaches ( OECD 2008 ). The aim of this article is (a) to demonstrate the importance of periodically taking a more systematic and strategic view when assessing VfM in PPP procurement ( OGC 2003 ), and (b) to develop an analytical framework for such an analysis. Road infrastructure procurement in South East Queensland is used as a case study to test the usefulness of the proposed framework, and to show how a narrow focus on individual contracts increases the risk of overlooking overdependence on one supplier ( OGC 2003 ). Discussion focuses on the need to combine detailed analysis of individual contracts with longitudinal analyses of market competitiveness when assessing best VfM.     

税收优惠政策对经济发展的影响

税收优惠政策对经济发展具有双刃剑效应。地方政府执行国家税收优惠政策的取向在一定程度上影响着地方经济发展,甚至成为地方经济发展的一个风向标。因此,地方政府应根据国家的税收优惠政策发展趋势用好税收优惠政策,促进地方经济更好更快发展。     

Party competition over decentralisation: The influence of ideology and electoral incentives on issue emphasis

Under what conditions is decentralisation a salient issue for state‐wide political parties? It is argued in this article that the extent to which state‐wide parties emphasise decentralisation depends on their strategic considerations: on their overall ideology, on the electoral incentives created by the context in which they compete, and on the interaction between the two. The results of the analysis of party manifestos in 31 countries since 1945 are as follows. First, parties that pay greater attention to cultural matters relative to economic matters tend to talk more about decentralisation. Second, the systemic salience of decentralisation also encourages parties to talk more about decentralisation. Third, the larger the regionally based ethnic groups within a country, the more salience all state‐wide political parties will attach to decentralisation. Finally, only parties that put greater relative emphasis on cultural matters tend to respond to the electoral threat of regionalist parties. The influence of territorial diversity on the salience of decentralisation thus works through two channels and is partly conditioned by political parties’ ideological profile.     

财政市场、土地资本化与异质性城市化

在以政府为主导的城市化进程中,土地财政成为了地方政府“经营城市”的重要手段。我国土地财政规模大、比例高,其形成不仅源于地方政府财权、事权不对等和地区之间、官员之间的竞争,究其质里,则是政府实现财政市场目标的行为投射。地方政府融资平台也基于相同的逻辑生成,帮助实现了土地财政的本质——资本化,弥补了地方政府的财政缺额。但是,土地的资本化提高了城市化成本,衍生出异质性,形成了空间与人口的矛盾,积累了凝结在城市中的金融、社会和道德风险,亟需引起重视。     

Modelling the determinants of electronic tax filing services’ continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e-filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e-filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e-filing systems since the importance of Perceived Risk diminishes as trust in the e-service provider increases. The theoretical and practical implications derived from the findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems.