化解新时代社会主要矛盾的财税法思维

新时代社会主要矛盾发生变化,是以人民为中心的发展思想对我国社会主要矛盾作出的新判断和新表述。财税法作为治国安邦之法,与共同富裕目标衔接紧密,是让改革发展成果更公平惠及全体人民的重要法律领域。财税法通过调整和规范政府间财政关系、政府预算和税收制度,回应和化解新时代社会主要矛盾,为加快建立现代财政制度提供道路支撑。新时代财税法思维包括三个方面:一是立足现代化建设和改革发展,提高政府治理能力、法治思维能力并依法拓展财源,建设现代化经济体系;二是渐进推动民主、促进民生福祉,满足人民美好生活需要,建构预算规范、财力协调和区域均衡的财税体制;三是实现分配正义,通过区域、产业和群体之间的财税制度设计和规则安排,促进发展更加平衡更加充分。借助财税法思维化解新时代社会主要矛盾有利于加快国家治理现代化和迈向全面小康的步伐。     

Hong Kong's political influence over China: institutional,informative, and interactive dynamics of sovereignty

Abstract

This article explores how Hong Kong has exercised political influence on China since the transfer of sovereignty in 1997, and tries to comprehend such seemingly impossible influences by reinterpreting the concept of sovereignty. It argues that the British Hong Kong existed as a ‘reference society’ for China's modernization and helped to change Chinese perceptions of capitalism. As this resulted in Chinese recognition of the legitimacy of Hong Kong's colonial institutions, which were featured with political legacies of civic freedom and the rule of law, it also reveals the institutional dimension of sovereignty. Secondly, the information flow from Hong Kong to China reflects a communicative (in contrast to coercive) nature of sovereignty, which highlights Hong Kong's central position in the Chinese world of information. Thirdly, Hong Kong's ongoing democratization challenges Chinese authoritarianism through societal interactions that are beyond state control. Conceptually, in this article, state sovereignty is argued as being something fluid and constantly reshaped in everyday practice with institutional, informative, and interactive dynamics; practically, it attempts to find some remaining ‘silver lining’ to the growing authoritarian Chinese clouds above Hong Kong as reversing the logic of examining external factors in democratization.     

道路自信与制度自信的双重逻辑——“一国两制”的时代论域与哲学意涵

哲学的特质决定了其对现实世界分析的深刻底蕴,即历史的客观性与规律的概括性。对"一国两制"道路的认识与评价,必须从国情与时代的演进中来探寻发展的逻辑。"一国两制"的科学性体现在原则性与灵活性的有机统一,适应了生产力与生产关系的发展规律,丰富、拓展了马克思主义国家学说的当代论域。     

Determinants of developing country debt: the revolving door of debt rescheduling through the Paris Club and export credits

Programmes designed to alleviate developing country debt have been implemented by bilateral, commercial and multilateral creditors and sovereign debt has been restructured under Paris Club negotiations. These strategies have not been very successful at reducing the debt levels of developing countries, in part because they continue to receive export credit insurance facilities through export credit agencies (ecas). The purpose of this paper is to examine the high percentages of developing country debt owed to governmental ecas. Analysis of the external debt of low-income and lower middle-income economies at five year intervals from 1980 to 2010 finds a substantial part of the indebtedness of these economies is held by ecas. Analysis of specific sub-Saharan African countries undergoing debt rescheduling and forgiveness through Paris Club negotiations was done for Ghana and Kenya. These results show that, following debt restructuring, new export credit guarantees and/or loans were forthcoming to these countries from the ecas of the creditor countries that rescheduled their old debt in Paris Club negotiations during 2000–12.     

西方发达国家基本公共服务均等化路径选择的经验与启示

基本公共服务均等化是一项复杂的社会系统工程,如何借鉴西方发达国家基本公共服务均等化的成功经验,并与我国的具体社会经济环境相结合,探索出我国基本公共服务均等化的有效路径,是社会面临的重要课题。本文在分析西方发达国家基本公共服务均等化的成功经验的基础上,结合我国客观实际,提出了我国城乡基本公共服务均等化的路径选择,包括确定基本公共服务均等化标准、建立基本公共服务体系、健全公共服务体制、完善基本公共服务均等化的财政保障、实施基本公共服务均等化的绩效评估与监督。     

和谐社会的宪政学解读——关于不断提高我党构建社会主义和谐社会能力的几点思考

中国市民社会发育发展与政治国家的关系决定了和谐社会状态的实现必然地要表现出与西方社会不同的发展路径。市民社会的和谐与政治国家的互动及政治国家的理性运作是社会和谐状态实现的重要前提条件;西方社会中的政治国家是从市民社会中分离出来的,与之不同的是,中国市民社会与政治国家之间的关系却表现为市民社会从政治国家中分离出来;中国封建社会至今的国家高度中央集权、市民社会发育不成熟的客观历史,决定了中国和谐社会的建构进路必然地不同于西方社会,和谐社会的建构进路必然地要表现为伴随着法治国家建设进程的不断深化,采取由执政党政策指导的国家引导型,主要靠政府自律实现社会和谐的实际进路。     

Japanese political studies: where are we? How did we get here? Where are we going?

Abstract

We offer a historically grounded analysis of major works in the study of Japanese politics with a focus on the period since the Second World War. The article traces an evolution from early assessments of Japanese democracy and modernization through the focus on the political economy of high growth to the current disciplinary-based emphasis on narrower but more empirically defensible research. We close with a call for future research to take greater risks at synthetic analyses of Japanese politics broadly considered.     

论法治与德治的相辅相存

依法治国和以德治国是社会主义国家治国方略的两个相辅相存的方面。二者作为一个有机整体 ,在内容上相互吸收 ,功能上紧密结合、相互补充 ,实施上相互支撑、相互促进 ,对实现中华民族的长治久安、长远发展具有伟大而深远的意义     

以德治国:依法治国的内在要求

法律制定、法律实施、法律监督 ,是依法治国的重要内容 ,它们的完成离不开全社会道德水平的提高。因此 ,以德治国思想的提出 ,顺应了依法治国的内在要求 ,以德治国方略的实现必将促进依法治国目标的实现。     

为什么不能将性贿赂犯罪化?

近年来有不少学者和人大代表仅从性贿赂的危害性角度提议性贿赂入罪,是对刑事立法规律的不理解所导致的。性贿赂立法在国际反腐败公约中没有要求,在国外立法中没有先例,在我国不能将性贿赂入罪,因为将性贿赂入罪会因为认定上的困难而导致司法上的混乱。不将性贿赂犯罪化,但可以通过其他方式监督性贿赂、防止官员腐败。