政府间公共服务职责划分及其财政管理体制支持问题研究

本文简要阐述了财政管理体制与政府公共服务职责的关系,介绍了我国财政管理体制与政府公共服务职责的现状和问题,分析了其原因,并从基本公共服务范围和标准、财政转移制度、法制建设等方面,提出了完善财政管理体制,保障各级政府履行公共服务职责实现的政策建议。     

高等职业教育财政拨款体制的国际比较

高等职业教育作为高等教育的重要组成部分，有着不可替代的作用和意义。教育投入已经成为当前我国高等职业教育发展的瓶颈，此文中尤以财政拨款体制问题最为突出。通过比较与分析美国、芬兰和澳大利亚高等职业教育财政拨款的数额状况、来源分配、绩效体系以及法案保障等内容发现，我国目前应着力加大中央政府财政拨款、健全财政拨款的绩效机制以及加快高职教育投入立法进程，这是完善我国高职教育财政拨款体制的主要路径。     

桂林市服务业对财税的贡献研究

服务业已经成为桂林市的主要财源，在三次产业中对桂林市的财税贡献最大，桂林市应大力发展以旅游业为龙头的服务业。但桂林服务业在发展结构、政策支持等方面还存在许多问题，需要采取必要的发展措施和政策支持。     

裁量基准制定权限的划分

关于裁量基准制定权限的划分，理论和实践中存在不同的认识和做法。从本质上来说，裁量基准是一种同时具有行政自制和规则主义两种属性的新型控权技术。过分提升基准的制定权限，可能与其行政自制的实质属性有所背离，过分放开基准的制定权限，亦可能与其规则主义形式属性有所背离。结合裁量基准的双重属性，较为理性的做法是在同时尊重行政自制和规则主义的基础上，将制定权限确定在省级行政机关以下、县级行政机关以上的闭合区间内加以分配，它本身亦源于行政机关的执法权，而不是立法权。     

论对行政主体的权力监督和制约

自从权力产生之日起,就有权力监督和制约。几千年来,权力监督和制约已成为具有一定相对独立性的一种技术,不同的阶级都可以借鉴。权力监督和制约关系到各级行政主体职能的履行、国家机器的运转以及整个经济社会的稳定发展,关系到全体社会成员的切身利益。     

Measuring Municipal Fiscal Condition: The Application of U.S.-Based Measures to the Context of Thailand

This research attempts to apply U.S.-based measures in order to examine municipal fiscal conditions in Thailand. Fourteen municipal governments located in the central and eastern regions of the country are explored, utilizing data from FY 2001 to 2006. The findings show that the selected measures of revenue-raising capacity and expenditure provide a sensible picture of Thai municipal fiscal conditions when compared to U.S. cities during past decades. Large, highly populous central cities as well as semi-rural, residential areas are fiscally weak. By contrast, suburban and industry-based cities are fiscally healthy. This study provides a foundation for the design of intergovernmental transfer systems that takes into account the local fiscal conditions and helps to extend the external validity of existing analytical tools.     

Fiscal Stress Management During the Financial and Economic Crisis: The Case of the Baltic Countries

The Baltic countries—Estonia, Latvia, and Lithuania—were severely hit by the global financial and economic crisis in 2008–2011. In response to the crisis, all three states chose to undertake extensive fiscal consolidations. This article examines the strategies adopted by the Baltic governments for managing fiscal stress and consolidating their budgets in the light of the existing literature on cutback budgeting. In all three countries, the governments combined expenditure and revenue measures, with a larger share of adjustment taking place on the expenditure side. Among expenditure measures, a mix of across-the-board and targeted cuts was adopted, though the importance of targeted cuts increased over time. The case studies also indicate that although the theoretical propositions of the cutback budgeting literature point to the correct directions overall, further refinement is needed in several theoretical issues.     

Identifying and Coping with Fiscal Emergencies in Ohio Local Governments

Abstract

This study examines the reasons fiscal emergencies occur in Ohio local governments and the strategies that local governments use to recover. In Ohio, fiscal emergencies have regularly occurred predominantly at the local level. This study aims to reveal the internal process that both bring on and ameliorates fiscal emergencies. Previous studies failed to differentiate between fiscal stress and fiscal emergencies and did not include the role of the Ohio Fiscal Emergency Law in assisting local governments in restoring long term fiscal health. This study finds fiscal emergencies in Ohio were caused by: (1) the increased costs associated with unfunded state-mandated programs and, (2) major economical downturns brought on by local plant closings. Local governments were found to have responded in the short run by strategies such as targeted expenditure cuts and in the long run by increased the use of economic development.     

The Economic Policy Agenda in Australia, 1962–2012

This paper surveys Australian economic policy over the last half century, identifying patterns and punctuations in the management of both macroeconomic and more structural challenges. It highlights the extent to which the economic policy agenda has been dictated by economic forces, while acknowledging the ideological preferences governments bring to their task. In retrospect, this half century in Australia has been dominated by macroeconomic turmoil and structural adjustment in the middle decades. Australian governments had to deal simultaneously with the macroeconomic problems of inflation and recession from the mid‐1970s to the early 1990s while also facing the need to dismantle the development framework that had been in place since Federation or even earlier.     

RISING WITH THE TIDE WITHOUT FLIPPING THE BOAT — ANALYZING THE SUCCESSES AND CHALLENGES OF FISCAL CAPACITY BUILDING IN CHINA

While many developing countries experience a short period of economic boom and then spiral quickly into periods of deficit, currency fluctuation, and indebtedness, China has been able to sustain rapid economic growth and maintain solid fiscal capacity for the past 30 years, even during the Asian financial crisis in the late 1990s and the global recession in the beginning of the 21st century. This article examines three key strategies behind China's fiscal success — its flexibility in adapting tax policies to the changing economic and social conditions, its success in realigning the intergovernmental fiscal relationship in 1994 and forcing subnational governments to become more entrepreneurial in revenue generation, and its pursuit of institutional reforms since the mid‐1990s to improve the government's capacity in budgeting and financial management. The article evaluates the implications of the Chinese experience for other developing countries and discusses the future challenges of fiscal reforms in China. Copyright © 2012 John Wiley & Sons, Ltd.