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241.
叶姗 《河南省政法管理干部学院学报》2011,26(4):125-133
控制财政赤字、平衡预算的难易程度取决于财政赤字的成因,只有研究清楚财政赤字频现的制度性成因为何,才能从制度改进的角度设计更见成效的解决财政赤字问题的法律对策。根据成因不同,财政赤字可以分为三种类型:周期性赤字、结构性赤字和管理性赤字。为了更好地控制财政赤字、促进预算平衡,防范和化解财政风险甚至财政危机,必须在细分财政赤字类型的基础上对其进行法律差异有序的控制。惟其如此,才能从根本上解决造成财政赤字频现及其规模失控的法律问题,实现经济总体平衡、促进经济与社会稳定发展。 相似文献
242.
聂申国 《河南公安高等专科学校学报》2010,(5):70-74
人口老龄化进程中,老年人犯罪问题越加突显。呈现出以下特点:犯罪率不高但增长较快;以财产犯罪为主,暴力和性犯罪增多,呈多元化趋势;手段具有隐蔽性、个体性、智能性等;地域主要本地化,农村老年人犯罪突出。老年人犯罪成因的落脚点在于其自身特殊性,如社会地位、角色和价值变化,经济性依存,身心健康等因素。对老年人犯罪的刑事政策应贯彻"宽严相济、宽和为主"的思想,并在诉讼程序和策略、裁判和处遇,以及刑事法规定上具体化。 相似文献
243.
RUSSELL MELLETT 《The Political quarterly》2009,80(1):76-83
This essay argues that the Barnett formula—which determines the block grant paid annually by the UK government to each of the Devolved Administrations of Scotland, Wales and Northern Ireland—be reformulated, guided by the following principles: fiscal equity, accountability, transparency, and flexibility. The rationale for change is that the current fiscal arrangements make little policy sense and may not be sustainable in a changing political and economic context. The formation of a grants commission to help develop data, calculate disparities, and provide public advice to the Chancellor of the Exchequer is also advocated. 相似文献
244.
Today expectations of accountability and trustworthiness in governing entities is greater than ever before. The process of change has been given impetus by new information and communication technologies resulting in e-government and e-democracy. This research aims to analyze transparency and democratic participation in Italian and Spanish LGs. The web pages of Italian and Spanish LGs with more than 100,000 inhabitants are analyzed using twenty determinants of fiscal transparency and eight determinants of e-democracy. Results show considerable similarity between Italian and Spanish LGs with regards to the disclosure of financial information, while the adoption of e-democracy tools requires further development in both countries. 相似文献
245.
Yunji Kim 《Local Government Studies》2018,44(1):44-63
ABSTRACTCities continue to face fiscal challenges after the Great Recession and alternative service delivery is being emphasised as a solution. How promising is alternative service delivery as a solution and what are its barriers? Regression analyses using 2012 survey data of US local governments show that local governments manage procedural barriers, but structural barriers of economy and demography hinder privatisation and cooperation. Places with a housing bust (measured as decline in home values) can use privatisation, but not places with more or increased poverty. Cooperation is more promising for places with increased poverty, but lack of a willing partner hinders this spatially constrained tool. Neither cooperation nor privatisation is promising for places with low home values. State governments must level the playing field for localities with weak economies if market approaches to service delivery are the main tools for local governments to survive fiscal stress. 相似文献
246.
Richard Woodward 《The Political quarterly》2018,89(1):56-64
The UK's ongoing political turbulence has prompted a reprise of debates from the 1970s when many concluded the country was ungovernable. Then, the most influential diagnosis conceptualised the UK's governance problem as one of ‘overloading’ caused by the electorate's excessive expectations. This article argues that these accounts overlooked another phenomenon besieging UK governance during this period. This phenomenon was freeloading: the withering of government capacity deriving from the ability of actors to enjoy the benefits of citizenship without altogether contributing to the cost. In the interim, these problems have become endemic, not least because of the unspoken but discernible policy of successive governments to turn the UK into a tax haven. High‐profile scandals involving prominent individuals and corporations, plus the failure to clamp down on them have reinforced the perception that the UK's political system is geared towards the rich and the powerful at the expense of the marginalised majority. 相似文献
247.
Roger Jonathan Southall 《Canadian journal of African studies》2017,51(3):389-405
“Bond notes” were introduced by the Reserve Bank of Zimbabwe in late 2016 as a local surrogate currency equivalent in value to the US dollar to address the acute currency shortage afflicting the economy. Unsurprisingly, they were overwhelmingly rejected by Zimbabweans, who feared that they heralded a return to the hyper-inflation which had destroyed incomes and savings in 2008–09. Accordingly, faced by a widening budget deficit, the ZANU–PF government turned to alternative methods of creating money with a view to winning the next election: expanding the supply of electronic currency and selling Treasury bills. The resultant financial crisis provided the backdrop to the military’s recent displacement of President Robert Mugabe. However, commitments to economic reform by any new government dominated by ZANU–PF appear unlikely to address Zimbabwe’s persistent crisis. 相似文献
248.
Helen Hoka Osiolo 《国际公共行政管理杂志》2017,40(2):185-191
An intergovernmental fiscal transfer is an instrument used by governments to equalize fiscal capacity. However, with the large discrepancies in fiscal capacity among Local Authorities (LAs) in Kenya, it is evident that the intention of the instrument has not been met. These disparities lead to inequity as some LAs receive better services for their tax, while others do not.
Using panel data from 2001-2006 among 22 LAs, the Local Authority Transfer Fund (LATF) was found to be high in LAs that had substantial fiscal capacities. This suggests the need to revise the formula used in computing LATF. 相似文献
249.
What explains variation in tax outcomes between European states? Previous studies emphasise the role played by political institutions, but focus mostly on the input side of politics – how access to power and policy making is structured – and the institutions of relatively recent times. It is argued in this article that output‐side institutions related to the implementation of political decisions also matter and have deep institutional origins. As the classic literature has argued, the early modern period from 1450 to 1800 was formative for the development of fiscal capacity, but European states diverged in the stock of capacity they acquired. This article tests whether these differences still affect contemporary tax outcomes using a novel measure of fiscal capacity, based on the age, extent and quality of state‐administered cadastral records. The empirical analysis shows that, on average, countries with higher early modern fiscal capacity have higher tax revenue today, compared to countries with lower early modern fiscal capacity. This association is robust to different model specifications and alternative measurements. The findings have important policy implications as they indicate how deeply the current fiscal problems of the continent are entrenched, but also point to what needs to be prioritised within ongoing tax reforms. 相似文献
250.
The intensification of the financial and economic crisis in Europe has added a new impetus to the debate over the possibilities for securing supranational fiscal integration within the Economic and Monetary Union (EMU). Since the literature on the European Union’s response to the crisis is dominated by the study of intergovernmental politics, this article considers the previously neglected role of the Commission. A framing analysis of the Commission’s crisis discourse is operationalised here, which is supplemented by interviews with senior officials located in the Directorate General for Economic and Financial Affairs (DG ECFIN) during key phases of the crisis. It is found that a supranational reform agenda was never internalised by the Commission. Instead, the Commission acted strategically by framing the crisis around intergovernmental fiscal discipline. These findings suggest that, in line with the ‘new intergovernmentalist’ thesis, supranational institutions themselves may not be as ‘hard-wired’ towards supranationalism as is often assumed. 相似文献