论邓小平对当代中国行政改革道路的设计

行政改革是一项艰巨而复杂的系统工程。对于当代中国的行政改革 ,邓小平主张从实际出发 ,选择“渐进式改革”的途径和方式。“渐进式改革”有其自身的鲜明特点和特定内容 ,坚持渐进式行政改革的道路 ,是保证当代中国行政改革走向成功的正确选择     

对劳动价值源泉的现代经济分析

世纪之交,劳动价值论面临着社会经济现实的严峻挑战。本文通过对现代价值形成的各类问题的分析,证明了劳动仍是价值的唯一源泉,剔除了劳动价值论中某些不符合实际的传统结论,澄清了人们对这一理论的某些简单化理解,肯定了劳动价值论仍具有巨大科学意义,足以充当现代经济分析的基础理论和基本工具。     

改革开放以来我国行政管理体制改革的巨大成就

: 2 0年来 ,我国行政管理体制改革成就巨大 ,已经基本摆脱了旧计划经济管理体制的束缚 ,适应社会主义市场经济需要的新行政管理体制正在形成。主要成就表现在四个方面 :行政管理的民主化迈出重大步伐 ,行政管理的科学化取得很大进步 ,行政管理的法制化法律体系已经初步形成 ,行政管理的现代化正在逐步推行。     

解放思想是怎样成为改革开放先导的

本文围绕真理标准大讨论成为解放思想的突破口、思想路线的恢复和重新确立使解放思想和以人为本成为题中之义、解放思想推动我国经济社会的三次转型及其在新时期所具有的复杂性和层次性等三个方面,揭示和阐明解放思想是怎样成为改革开放先导的。     

社会资本：农村基层公共服务供给体制创新——以汕头市C村为例

随着税费改革的完成,农村追入後农业税收时代。大多数乡镇基层政府陷入“财空、责大、权小”的治理困境,其提供公共服务能力追一步弱化。因此,如何克服国家制度的有限性,发挥体制外精英提供公共服务的积极性,成了我们研究的课题。汕头市C村农村公共服务的成功做法一政府与社会力量借助社会资本合作互动,增加公共服务供给总量,对其他农村地区公共服务的提升具有借鉴意义。     

An overview: A new era of tax enforcement – from “big stick” to responsive regulation

Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance.     

New Thinking in Financial Market Regulation: Dismantling the “Split Share Structure” of Chinese Listed Companies

China’s distinctive set of stock market institutions was introduced in 1990. Among the characteristics of China’s stock markets was a strict separation between different categories of investors. Listed companies issued different categories of shares to state shareholders, domestic corporate investors, domestic individual investors, and foreign investors. By 2005, the barriers segmenting China’s stock market had been significantly relaxed. Domestic investors were allowed to purchase shares previously reserved for foreign investors, and approved foreign investors were allowed to purchase shares previously earmarked for domestic individuals. Nevertheless, a crucial barrier remained. An ongoing debate among Chinese academics, investors, and policy makers focused on how to resolve the “split share structure” (guquan fen zhi) in which a minority of shares were tradable while the majority of shares (namely those reserved for domestic corporate and state shareholders) were excluded from the market. The split share structure was blamed for distorting prices and inhibiting development of the stock market. This paper analyzes the policy adopted to address the split share structure. To what extent does this policy change reflect new thinking on the part of China’s market regulators? This paper argues that analysis of policy making in China’s capital markets can help to distinguish between two competing assessments of China’s political economy. One account sees China pursuing a gradualist strategy, slowly but steadily expanding the role of markets. Another account sees China trapped in a semi-marketized and increasingly corrupt development pattern. The implementation of the split share structure reform program provides evidence to support the gradualist account of incremental, but persistent, reform. Mary Comerford Cooper is an assistant professor in political science at the Ohio State University. Her recent research focuses on the politics of financial markets in China and Taiwan. Earlier versions of this paper were presented at the Comparative Politics Research Workshop/ Globalization, Institutions and Economic Security Workshop at Ohio State University in May 2007, and at the annual meeting of the Association for Chinese Political Studies in July 2007. I benefited greatly from the constructive and insightful comments of Bj?rn Alpermann, Melanie Barr, Jean-Marc Blanchard, Sarah Brooks, Joseph Fewsmith, Sujian Guo, Dane Imerman, Ryan Kennedy, Marcus Kurtz, Xiaoyu Pu, James Reilly, Alex Thompson, Daniel Verdier, Jianwei Wang, Alan Wiseman, Bin Yu, and an anonymous reviewer. I am also grateful for Lan Hu’s exceptional research assistance. All remaining flaws are purely my own.     

论柳宗元复兴儒学之贡献

柳宗元一生信奉儒家思想,并在“文以明道”中弘扬了儒家的中道思想和民本思想。他好佛而不溺信佛,以一个思想家的理性和卓识,显示了对多种社会文化思想兼容并包的恢宏气度。他以“势”论政体更替的历史观,以“元气”论自然的天道观,以及“统合儒释”的文化理想等等,都是他对儒家思想述而有作之处。柳宗元是复兴儒家思想的开拓者和革新者。孔子的儒家思想正是在后人述而有作的创造中,才得以不断丰富和发展。     

试析越南的金融改革

自越共“六大”后,越南在经济改革和金融改革的推动下,经济增长保持了比较快的速度。本文认为越南的经济之所以能够取得比较大的成效,很大程度上得益于在经济改革的同时对金融部门进行了改革,特别是利率的自由化和汇率政策的调整,促使越南的银行规模有所扩大,效率相比改革前得到明显提高。因此本文的主题就是对越南的金融改革进行一个梳理,明白金融改革所带来的绩效以及改革中存在的问题,明确下一步改革的方向。     

文化因素对顾客评价服务质量影响的实证研究

服务质量水平是由顾客对服务的期望和感知之间的差异决定的.具有不同文化价值取向的顾客对相同的服务产生不同的期望和感知,进而对服务质量水平评价不同.本文借鉴Hofstede的文化维度和SERVQUAL方法,构建文化服务质量指数(CSQI),对某代表性服务行业的顾客进行了实证调研,根据CSQI的统计和顾客对服务质量评价的结果,把服务行业的顾客分为四类.针对同样的服务,具有权力距离大与集体主义相结合的价值倾向的满足型顾客对服务质量水平评价最高,具有权力距离小与个人主义相结合的价值倾向的挑剔型顾客的评价最低,而权力居中与集体主义相结合的价值倾向的响应型顾客和权力居中与个人主义相结合的价值倾向的顾客(疑惑型)的评价水平一般,但后两类顾客占总数的比例很大,说明大部分顾客的文化价值取向都具有这些特点,他们对服务质量的评价具有代表性.