“分税制”与“土地财政”——我国土地征收问题之诱因分析

在我国,土地征收已经演化为严重的社会问题。若仅从土地征收制度本身的设计缺陷来研究这些问题,并不能触及根本,因为这些问题根植于整个国家的财政制度体系。分税制改革之后造成的地方财政赤字严重,并且由此引发的土地财政,是土地征收问题难以根治的重要诱因。     

公共财政与财税法律制度的构建

公共财政是构建财税法律制度的基石。公共财政的核心,是满足社会公共之需要,其本质是纳税人有权在国家经济活动中参与决策、参与管理、参与监督。推进和完善财税法律制度建设,应当重视财政民主、财政法定、财政平等、财政健全等原则,从而实现财税法律制度的和谐。     

Attention‐Deficit/Hyperactivity Disorder in Young French Male Prisoners

While forensic studies have reported higher than community rates of mental disorders in imprisoned populations, few studies have focused on attention‐deficit/hyperactivity disorder (ADHD) in these subjects. The aim of this study was to investigate ADHD prevalence among young French male prisoners. A specific diagnostic interview (Conners' Adult ADHD Diagnostic Interview for DSM‐IV, CAADID) was used. Correlations between ADHD, subsyndromal ADHD, and criminal features were investigated. 11% of young male prisoners among 93 male subjects aged 18–35 years met the criteria for actual ADHD, and 17% met those for childhood ADHD. Considering ADHD and subsyndromal ADHD, prevalence was about 43% in adulthood. ADHD and subsyndromal ADHD in adulthood were significantly associated with a higher number of imprisonments and a younger age at first arrest. It could be advisable to better identify subjects with ADHD symptoms among prison populations.     

地方“土地财政”之合宪性控制

地方"土地财政"的宪法基础,不仅在于"租税并存的财政分权体制",更在于宪法文本所确立的"赶超型战略"。其不仅促进了社会经济高速增长等宪法上"国家目标规定"之实现,亦在实质上侵害到公民的"自由权"、"生存权"等基本权利,其间已经隐含了宪法规范的效力冲突。为此,我国需依循"人权保障"的宪法理念,在整个财税法制领域贯之以"量能课税(费)"、"生存照顾"等法治原则,建立规范化的财政转移支付制度,并推进法治化的财政支出制度改革,以消减地方"土地财政"的扩张冲动,遏制其负面效应之滋生。     

丝绸之路经济带建设中金融支持与保障研究

丝绸之路经济带建设坚持“政策沟通、道路联通、贸易畅通、货币流通、民心相通”的五通原则中,货币流通是基础和先导。开展金融合作不仅是经贸合作的基础,而且也是顺应金融市场全球化和金融监管国际化的内在要求。从微观、中观和宏观三个角度阐述金融在丝绸之路经济带建设中的支持作用,分析丝绸之路经济带建设中的金融支持面临的各种挑战,建议从开发性金融为先导引领区域金融支持;拓展人民币结算和扩大互换规模,推进区域性金融支持;推进国内金融机构的国际化水平;发展互联网金融,创新金融支持模式;建立丝路区域性国际金融中心;加强国际金融治理以及金融监管协调合作。     

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。     

战略、安全与国防财政治理

国家财政治理能有效推动国家经济建设与国防能力建设的协调发展。当前,我国外部环境正面临着复杂变化,要想改变“修昔底德陷阱”等固有观念,需要通过国防财政治理来提升财政在国防建设规划中的职能定位,持续强化财政战略规划统筹经济和国防的能力,及时消除潜在威胁,稳定地缘政治安全。国家战略、安全与国防财政治理天然地具有统一性,国防财政治理的效能越高,国家规划战略应对潜在安全威胁的选择性就越多,就越能巩固国家经济发展取得的成就。     

互联网金融视域下的类资产证券化:交易模式、金融异化与监管逻辑

为了规避监管或监管套利,互联网金融的类资产证券化创设了新的交易模式与法律结构:债权拆分流转、信托受益权拆分流转和资产收益权拆分流转。这突破传统的法律权利类型与法律边界,改变了传统的公募、私募监管逻辑,相关法律规制面临冲击和重构。对实质开展互联网资管业务的非金融类机构监管等领域的法律滞后与模糊,造成事实上的监管真空,引发金融乱象。金融监管应坚持实质重于形式的监管原则,强化穿透式监管,厘清互联网金融创新的法律边界,推进央地监管分工的法治化、体系化,消除监管空白,避免泛化式、运动式监管。     

Save the kids: The need for regulation of cryptocurrency to protect adolescents from fraud

Cryptocurrency has become the new hot investment for young investors. Everyone wants to get in on the next cryptocurrency bubble, and there are those that want to exploit this excitement and exploit children. Influencers who have young audiences are pushing cryptocurrency investments onto their audiences and not fully educating them on the risks. To avoid this exploitation, The Securities and Exchange Commission should actively regulate decentralized exchanges where children purchase cryptocurrency, put age limit regulations into place, and require know your customer systems to verify that minors are not purchasing cryptocurrency without the consent of a guardian.     

The Impact of Funding Modalities on the Performance of Indigenous Organisations

Governments’ choice of funding modality can produce powerful incentives for organisations to perform in preferred ways, but it can also divert limited resources, narrow accountability, and undermine capability. Through literature review and interviews, the research explored the international literature on public finance management in developing country contexts, and compared this to case studies of Indigenous organisations. The situation in Australia was found to differ in three ways: (1) performance indicators are imposed, rather than negotiated; (2) few existing public funding modalities reward performance or provide incentives; and (3) funding arrangements do not generally require receiving organisations to be accountable to their constituents. Stability and durability of funding modalities, and clarity in functions and jurisdictional boundaries, were also found to positively influence performance. Further research is required to design new performance frameworks that build around the organisation, rather than the grant, with indicators of governance capability and downward accountability to constituents.