地方政府过度举债、风险累积和治理对策

当前我国地方政府出现了过度举债现象,表现出债务形式日趋复杂,规模大幅扩张,余额增速明显,结构相对失衡的特征。地方政府过度举债的原因在于分税制改革后的不配套、地方干部任命与考核制度、决策机制不完善、法制约束力不够等。地方政府过度举债特别是各级地方政府融资平台的迅速扩张势必诱发各种风险,进而阻碍地方经济发展。为此,文章针对地方政府过度举债及其风险累积,提出兼具科学性及可操作性的治理对策。     

关于推进工会经审工作的思考

经审工作是工会工作的重要组成部分。在工会经费委托国税代收和财政代扣的新形势下,以保持共产党员先进性教育活动为动力,以规范化建设为载体,着力科学发展,精心审查审计,加强自身建设,使工会经审工作不断得到推进。     

马克思主义中国化的社会主体及其结构内涵

马克思主义中国化的社会主体是有效推动并实现马克思主义中国化持续、快速而健康发展的社会力量或关系力量的总称;在＂应然＂逻辑层面上,马克思主义中国化的社会主体表现为一种＂以社会为本位＂的逻辑结构;历史地看,马克思主义中国化的社会主体表现为一个由原初态、次生态和新生态构成的历史结构。     

先地方后中央:中国行政程序立法的一种思路——兼论《重庆市行政程序暂行条例》(试拟稿)的问题

文章认为 ,行政程序立法是一项艰巨而繁杂的系统工程 ,在中国行政程序立法的思路上可考虑“先地方后中央”的模式。本文三位作者经过将近一年多时间的努力 ,提出了一份《重庆市行政程序暂行条例》(试拟稿 ) ,为中国行政程序立法“先地方后中央”的模式进行了身体力行的探索。     

The Characteristics of Countries with Generational Account Imbalances

This article empirically tests competing explanations for intergenerational policy differences using a cross section of generational accounts from Kotlikoff and Leibfritz (1999). Generational imbalance rises when a public transfer program is created that benefits living generations and harms future generations. Generational imbalance is greatest in countries with a large elderly population, high income growth rate, greater income inequality, and dispersed political parties. The results are consistent with successful rent seeking by the elderly and poor, and suggest that countries with a high income growth rate and coalition government are less able to resist intergenerational redistribution.     

关于我国企业负债资金运用现状的思考

我国企业的负债资金运用比例有些过高,有些则过低,这种现象值得关注.该文从内因、外因、根本原因几个方面对此现象进行探讨,并提出相应对策.     

地方举债权与财政联邦制的思考

从地方政府的负债恶化和预算法修改的呼声入手,评析地方政府的各种对策,在财政联邦制的框架内,以地方政府的举债权和规范市政收益债券为切入点,分析中央政府与地方政府的财政权力的合理和制度性划分,方法寻求到一个契合中国目前国情的财政分权模式。     

Nationwide inclusion and exclusion thresholds of representation

The theoretical inclusion and exclusion thresholds are, respectively, the vote shares below which a party cannot possibly win a seat, and above which it cannot possibly fail to do so. They are important in evaluating how hospitable electoral systems are to small parties. Previously, they have been calculated at the district level. Here the theory is extended to the national level. Surprisingly, the inclusion threshold depends on the smallest district in the country — not the largest. The exclusion threshold depends on all districts. The theoretical results are compared to empirical observations for 23 electoral systems. The inclusion threshold is indeed close to the minimal vote share that ever led to a seat in the national assembly. In stark contrast, the exclusion threshold is much higher than the maximal vote share that ever failed to produce a seat in practice. The total number of districts emerges as a significant variable.     

对夫妻共同债务与个人债务的认定

近年来在夫妻离婚诉讼中,涉及夫妻债务的问题越来越多,在法院审理过程中,对于认定是夫妻共同债务还是个人债务,一直存在很多争议。夫妻共同债务应由夫妻共同偿还,而夫妻一方单独债务则应由夫妻一方个人清偿,这必然涉及夫妻共同债务或个人债务的界定问题。文章认为,依据我国法律规定和司法实践,在处理离婚债务时必须严格界定该债务是夫妻共同债务还是夫妻一方单独债务。     

Debt administration in Small Island‐States

Public debt management is an infrequent focus of public administration studies. Yet without appropriate debt management, administrators have few financial resources for public service provision. Island‐state administrators face an enhanced service provision challenge. The peculiarity of island‐state economies, the unpredictability of exogenous events and the state's endogenous choices increase debt administration's importance. Via its focus on debt management office location and the administrative constraints posed by brain drain, transparency and regionalization, this paper goes beyond typical debt management studies to engage debt administration spaces. The result is a framework for studies of debt administration in Small Island‐States.