城乡公共服务一体化问题探讨

城乡公共服务一体化是我国经济社会一体化的必然要求,是统筹城乡发展、构建和谐社会的内在需求。文章讨论了公共服务均等化与城乡公共服务一体化的关系,论证了城乡公共服务一体化的现实必要性,同时围绕我国城乡基础设施、公共教育、公共卫生和社会保障等方面公共服务的现状及对策展开了探讨。     

Financial management conservatism under constraints: tax and expenditure limits and local deficit financing during the Great Recession

This paper investigates the relationship between tax and expenditure limits (TELs) and local government deficit financing decisions following the recent recession. Cities under the resource constraints are hypothesised to practise conservatism in financial management decisions and thus less likely to deficit finance during difficult times. Using data from 2005 to 2012 Comprehensive Annual Financial Reports of the 50 largest US cities, this paper finds that cities subject to a binding TEL are more likely to control expenditure growth from pre-crisis years to years following the recession; these cities are also less likely to increase deficit financing following the recession, as indicated by a relative increase in their net assets. Although continuous deficit erodes fiscal sustainability and is an undesirable management practice, deficit financing during recessions may be needed for smoothing expenditure and sustaining service provision. The management conservatism associated with the fiscal rules may contribute to the cyclicality of local spending.     

Going online. Does ICT enabled-participation engage the young in local governance?

Local governments increasingly use online strategies to strengthen political participation of citizens in policy and politics. Young people, however, are generally under-represented. This article studies age patterns of participation across offline and online forms of action to test whether online initiatives are able to overcome this age bias. We first report a case study of online and offline problem reporting to local authorities. We find that simply going from offline to online participation reinforces rather than mitigates age bias. We then report a case study of message posting on an online political forum. In this case, age bias disappears. In contrast to the traditional instrumental modes, a forum is an expressive form of online participation. The young seem to value the act of participating over the outcomes of participation. For practice, these findings suggest a need for participation policies that speak to these expressive needs of young. In recent years, social media have reinforced the potential for expressive participation.     

四川涉藏地区民警心理健康需求特点

采用自编四川涉藏地区民警心理健康需求半开放式问卷,随机对400名四川涉藏地区公安民警进行调查,并对结果进行卡方检验,结果发现,认为自己需要心理健康服务的民警有175人(47.8%);最困扰民警的心理问题依次是工作压力问题、亲子教育问题、情绪问题(紧张、焦虑、抑郁等)、家庭问题等;民警常用娱乐消遣、寻找亲人和朋友的支持、运动排解和不管它等方式处理心理问题;民警希望得到压力管理教育、不良情绪调控、心理常识教育和人际教育等心理服务内容和情绪调控、压力管理、职业技能训练等心理训练内容;民警最希望能够通过音乐放松、与专业人员交流、心理健康讲座等方式得到心理健康服务。不同群体民警间的部分心理问题及心理需求存在显著性差异(p<0.05)。四川涉藏地区民警对心理健康服务有需求,且存在明显的人群差异性,心理干预需充分考虑其差异,以提高其适用性。     

What Could Be the ＂Imaginary Institution＂ of the City？

In his book The Imaginary Institution of Society, the French philosopher Castoriadis wanted to explain the radical change of societies and their diversity; the social imaginary matters, and explains social change. But what is it today？ The Castoriadis＇s answer is mainly a criticism of the imaginary of the bureaucratic society （perfect anticipations）. He hoped more autonomy. In the paper, it is proposed this interpretation of the imaginary of the city： The main myths are personal strength, chance （here the reference is Ulrich Beck＇s book The Risk Society）, and individual happiness （the reference being the works of the French philosopher Lipovetsky）. One is able to explain the discrepancy between public policies （including city planning） and the real social needs. It exists because the doctrines used lag behind the ＂social imaginary significations＂. The concerned fields are the beauty of cities, spatial segregation, women in the city, environment, drugs, etc.     

突发事件背景下预算法应急机制的困境与出路

在应对突发事件而组织、调配、动用公共资源的过程中,财政作为国家治理的基础与重要支柱发挥了关键作用,而财政应急实践又是透过预算法上的一系列应急机制进一步展示其行动轨迹的,能否在预算层面提升公共资源的统筹规划与管理利用水平成为审视国家应急治理成效的重要标准。然而,分析预算法上的相关应急机制安排,发现其适用范围过于局限于紧急处置阶段,缺乏风险预防的制度化考量;当风险转变为现实危机时,应急机制又过于注重资金保障,忽视预算法内在的行为约束要求;进一步到恢复重建阶段,预算法应急机制还面临与预算法之外的其他风险应对专门立法的关系调适,以克服支出法定化及预算僵化的困扰。整体观之,预算法提供的应急机制远未适应风险社会突发事件应对的实践需求,与其支撑国家应急治理体系建设的应有定位存在明显差距。基于此,有必要面向风险预防需求扩展预算法应急机制的适用范围,区分不同阶段、不同类型预算法应急机制的保障与约束需求,协调预算法与其他风险应对专门立法的关系,使预算法真正承载突发事件的应对重任。     

Does IPSAS Meet Heritage Assets’ User Needs?

Public organizations need to custody and protect heritage assets. This article questions the appropriateness and quality of the unique International Public Sector Accounting Standards (IPSASs) in delivering financial reports that meet the user needs in regard to heritage assets. By refining the earlier findings in Italian local governments with data from a completely different region being Flanders, the results highlight that the IPSASs are lacking an important area of expectations from a relevant user need perspective, being the local ruling politicians. Finally, current article improves previous publication by examining the different kinds of responses in the light of certain municipal characteristics.

List of abbreviations

IFRS: International Financial Reporting Standards IPSASs: International Public Sector Accounting Standards IPSASB: International Public Sector Accounting Standards Boards UNESCO: United Nations Educational, Scientific and Cultural Organization     

Universal Basic Services: A Theoretical and Moral Framework

The case for Universal Basic Services (UBS) is a recent idea that is attracting much attention. This article provides a theoretical justification for extending the delivery of public services, as an alternative to the longer‐standing argument for Universal Basic Income (UBI). It rests on human need theory and the concept of provisioning systems. Both recognise the irreducible heterogeneity of consumption, the multi‐faceted nature of human needs and the variety of systems on which we all depend. Both recognise the importance of shared systems and mutual benefits. The final part restates the case for social rights or entitlements to the satisfaction of basic needs and for collective responsibilities to meet them to serve the values of equality, efficiency, solidarity and sustainability.     

论“土地财政”的效应、成因及其法律解决之道

“土地财政”是指地方政府在财政资金短缺的情况下,主要利用土地出让法律制度和土地税费法律制度来获取财政收入以充实本地政府财源的行为.地方政府的“土地财政”行为引发了正负两方面的效应,对负效应的分析显然更为重要.地方政府的“土地财政”行为有其深刻的制度成因.解决“土地财政”的法律措施是完善财政收支法律制度,合理配置中央和地方的财政权限;改革和完善财政转移支付法律制度;改革现行的土地制度和土地征收制度.     

房价上涨的途径——财政、人口与预期的再验证

在国家“六稳”、“六保”的政策目标下，稳定房价具有较大现实意义。基于中国267个地级市2006-2018年的面板数据，通过联立方程模型实证研究地方财政支出、人口迁移以及预期对房价的影响。结果显示，市场对房价上涨的预期是推升房价上涨的主要因素，此外，全国层面的房价受到地方财政支出资本化的正向作用，东、中部地区房价受到人口迁移数量的显著影响，西部地区房价受到第三产业占比的支撑。因此，稳定房价的关键途径是维持购房者的市场信心，确保人口流入有助稳定东、中部地区房价?确保第三产业发展则是 稳定西部房价的重要途径。