我国财政权之法治化思考

本文从财政权在国家诸权力中地位的视角,引证了财政权法治化的理论。揭示了我国财政权弊端及其形成的根本原因,论证了对财政权进行法治的必然性和必要性。本文从构建财政纵向分权制约和横向分权制衡以及完善监督机制等方面,提出财政权法治化的设想。     

宪政背景下公共财政的本质

公共财政是一种财政制度。财政制度的变迁就是从专制、人治财政走向民主、法治财政的过程。公共财政的生成与现代民主政治体制与市场经济体制的产生是同一个过程,它们互为前提,互相促进。宪政背景下,公共财政的本质就是民主财政。建立科学、民主的公共财政制度,既是经济体制改革的任务,更是政治体制改革的任务。     

构建公共财政体系与推进政府职能转变

市场经济的建立和完善,迫切需要政府职能发生根本性转变。公共财政是与市场经济相适应的一种财政模式,它固有的特征、体系结构、运行方式及其机制将在某种程度上推进这一转变的进程。     

马来西亚金融业改革的新动向

为适应金融全球化和本国资金市场进一步开放的趋势,马来西亚政府对本国金融业进行了大刀阔斧的改革并取得实质性的进展。本文拟对马来西亚政府在该过程所采取的措施及其效应进行分析。     

我国县域经济发展的不平衡性分析

县或县级市作为城乡结合部,在国民经济中的地位和作用突出。随着我国社会主义市场经济的纵深发展,县域经济发展存在的不平衡性日趋明显,工业化程度成为拉大县域经济发展差距的主要因素。     

农村税费改革的制度缺陷及解决思路

我国农民负担沉重的根本原因在于不合理的制度安排，因此，农村税费改革决不能仅仅停留在费改税的层次上，而应该进行综合性制度创新。农村税费改革的根本出路在于建立长期稳定且科学合理的农村税费制度和地方公共财政体制。     

财政领域依法理财探析

依法行政是依法治国的关键和核心,而依法理财是依法治国的重要方面.以分析依法理财的概念为切入点,寻求依法理财的准确含义,有助于明确依法理财与法治财政的关系.从理论、法律和现实的角度归纳出依法理财的基本依据,并借鉴法律关系的构成要素理论,对依法理财的构成要素从主体、客体和内容的角度进行分析,有助于运用依法理财的基本原理解决财政领域实践中存在的问题.     

The design of the stockholder＇s rights drive model based on combination reward contract

This paper, from the perspective of economics and management, and mainly from the perspective of economics, conducts an exploratory research on the managerial incentive and constraining mechanisms in listed companies. This paper analyzes the population conditions of investment, financing, annual salary and stock option of the listed company in China. The paper designs the combination salary model which combines the annual salary and stock option. The listed companies of China have prodigious disfigurement in finance incentive mechanism, which is incentive deficient and constrain weak. The purpose of this paper is to design the stockholder＇s rights drive model based on combination reward contract. The results show that the listed companies in China prefer comparatively to the stock right financing and the listed companies＇ operators are not reason in investment. So it is designed the combination salary model which combines the annual salary and stock option. And it would be enlarging the liabilities financing to governing it. The paper puts forward essential factors which constitute the financial evaluation system and the measures which perfect and optimize the obvious incentive and hidden incentive, helping the listed companies to explore specific models in compensation design.     

毛泽东财会思想探析

毛泽东在长期领导革命和建设的过程中,提出过许多正确的财会思想：依靠发展经济、提高劳动生产力来增加财政收入；财政的支出应该根据节省的方针；实行科学管理制度和管理技术严格会计核算制度；改革平均主义的分配制度,实行奖优罚劣等。     

Reforming campaign finance in the nineties: a case study of Spain

This paper analyzes the reforms of the Spanish electoral finance regulatory system during the nineties. We present a number of indexes to measure the impact of the reforms on parties and campaign spending. We also suggest a game theoretical model to explain why the two main parties agreed to support the legal changes in the nineties. A principal outcome of the reforms was to establish an effective limit to campaign expenses. In our view this would have not been feasible in the late seventies or eighties. Then the parties were trapped in a prisoner’s dilemma in which each party had to spend more in order to prevent other parties from gaining electoral advantage. But in the nineties the main parties, ridden with problems of soaring electoral debts and disgruntled voters, used the reform of political finance as a coordination device to achieve a Pareto efficient equilibrium.