后土地财政时期减支增收的财税法律规制

后土地财政时期出现的财税现实困境暴露出过往经济发展失衡的问题,究其根源,无疑是现存财税制度的供给无法有效应对后土地财政时期的预期。面对财税领域特别是地方财政增量减少的窘况,并不能一味以外延式增加地方财政收入的方式来解决。应以财税制度供给侧结构性改革为指导,转变“全能政府”的传统观念,运用财税衡平理念和理论,强化内涵式减支增收财税法制供给与实施保障。只有矫正过往稀缺财税资源粗放使用的痼疾,使财税资源集约化配置,才能产生有效率的高质量经济发展功效。应通过财税衡平法律机制的纠偏,优化财富分配的社会实质公平效能,最终实现新时代社会和谐与经济可持续发展的理想目标。     

民主革命时期开滦工人运动在中国工运史上的地位

开滦煤矿是中国近代较大的工业企业之一,有数万产业工人,建矿后的几十年间,矿工进行了数十次罢工运动,沉重打击了晚清政府、英国资本家、日本帝国主义和国民党反动派的反动统治,在中国民主革命时期工人运动史上占有极其重要的地位。     

Book reviews

During the past two decades agrarian (‘land and farm’) reforms have been widespread in the transition economies of Eastern Europe, the Caucasus and Central Asia (EECCA), following earlier ones in Asia (China and Vietnam). However, independent family farms did not become the predominant sector in most of Eastern Europe. A new dual (or bi-modal) agrarian structure emerged, consisting of large farm enterprises (with much less social functions than they had before), and very small peasant farms or subsidiary plots. The paper compares five case studies, looking at agrarian actors, property rights, state influence, and rural poverty. These are Russia, Armenia, Moldova and Uzbekistan in the EECCA region, and China's Xinjiang province in Asia. The paper concludes that state influence is still substantial, property rights regimes are quite diverse and rural poverty remains medium to high. State-led agrarian reform, in particular where a redistributive (or restitution-based) land reform was implemented led in some cases to land-based wealth redistribution, but policies and institutions were lacking to support the individual farm sector. More often the outcome was a rapid transfer of land in the hands of corporate farm enterprises, reversing the initial process of ‘re-peasantization’. It seems that the old ‘Soviet dream’ of mega-farm enterprises in the ‘transition to capitalism’ has regained prominence, with huge agro-holdings ‘calling the shots’, providing an insecure future for agricultural workers, peasants and farmers.     

A view from below: industrial re-structuring and women's employment at four Russian enterprises

The labor market in Russia has changed significantly during the last decade. This transformation has resulted in notable changes in employment and unemployment patterns, and in labor mobility, flexibility and insecurity. One critical question is whether these changes signal important differences in labor market outcomes by gender. The approach taken here is to focus on the Russian industrial enterprise. In our study, we find that women experience different internal labor market opportunities and external job prospects than men and those differences in experience are reflected in the actual hiring practices at our firms, with men substituting for women, and women finding it particularly difficult to negotiate the increasingly closed labor market in Russia. At the same time important differences persist among women, differences that do not exist for men.     

社会转型与刑事政策

社会转型是指社会结构和社会运行机制从一种形式向另一种形式的转换。社会转型对刑事政策的影响在于犯罪状况的变化所引起的刑事政策的调整;对于刑事政策模式的影响在于任何刑事政策,无论其形式多么协调和谐,也无论在什么时刻什么地方,都不能用一个单一的刑事政策模式去看;社会转型对刑事政策的价值的影响在于自由和效率的提升;刑事政策的功能体可以从多方面去考察,但最终归为两大功能:导向功能与符号功能。     

FDI对中国产权制度变迁的影响

迄今为止,学术界关于FD I技术外溢效应和产业结构效应的研究不胜枚举,但对制度变迁效应则很少问津。产权是制度的基础,产权结构的无效率必然导致制度结构的无效率,因此一国制度建设的核心是对产权的明确界定和切实保护,相应地,制度创新的一个重要内容就是产权结构的创新。明晰产权,调整不合理的产权结构,是推进改革和制度变迁进程的重要前提和有效力量。FD I对我国产权制度变迁有多方面的影响,主要体现在:FD I促进了我国产权交易的进行;FD I的进入提高了产权结构的效率。FD I主要通过竞争机制、外资并购、改变国企改革的条件、外资优惠政策4个方面影响了我国产权制度的变迁。     

经济市场化与执政党的转型

经济市场化事实上最先将力作用于执政党。执政党主动地推进经济市场化进程，然后又被动地接受市场化的挑战，进而其只能主动实现自身的转型：执政权威由克里斯玛型向法理型转型、执政体制由全能政府体制向有限政府体制转型、执政方式由集权人治型向分权法治型转型。这些方面的转型从客观上推动了政治民主化进程。     

含硒型牛副伤寒活疫苗免疫持续期的试验

用 2批含硒型牛副伤寒活疫苗 (2 0 0 10 1,2 0 0 2 0 1)分别免疫牦牛 ,在免疫后第 7、30、6 0和90d采血 ,进行了血硒含量及血清抗体的检测。结果显示 ,这 2批疫苗免疫牦牛后 ,血硒浓度在0 .0 5 μg/mL以上可维持 90d ,第 7d可产生坚强的免疫应答。在免疫后 6个月和 13个月攻毒 ,均产生 10 0 %的保护。试验表明 ,含硒型牛副伤寒活疫苗对牦牛的免疫保护持续期至少为 12个月。     

上访潮背后的深层原因解读

上访制度是一个根植于东方传统文化中的具有中国特色的政治参与、行政监督和全路救济的机制。在中国古代政治文化中虽然这一制度在各个时期不同，但一直延续下来。改革开放以来，一系列矛盾凸显，上访出现了高峰，尚有加剧的趋势。需要解读的深层原因主要有四点：第一，传统政治文化和民众法律意识的影响；第二，移植的西方司法制度与中国传统法律观念的不契合；第三，现行制度的功能没有充分发挥；第四，社会转型期各阶层的利益分配失衡。     

重视道德认知力行道德实践——从新时期领导者道德修养建设谈起

社会主义市场体制的逐步建立,经济的发展,教育、科学、文化等各项社会事业的全面进步,以及中华民族优良的领导者道德修养传统,为领导者道德建设提供了有利的物质条件和精神土壤。但当前出现的政府高级官员或知名企业家的诸多腐败问题,说明了新时期领导者的素质尤其是道德素质并未与时代同步提高,甚至在退化,因而必须重视这一问题。