overhauling The Budget system

正A revised budget law aims to address the most worrying loopholesin China’s public fund managemenChina’s top legislature has adopted a long-awaited amendment to the Budget Lawwhich will put more stringent legal con-straints on government income and spendingThe move,according to fiscal scholars,is set to     

NUMBERS

正1.5% The year-on-year contraction of China’s power consumption in August,which is in stark contrast to the3-percent rise recorded in July and the 5.9-percent increase in June 6.1% The year-on-year growth rate of China’s fiscal revenue in August,which slowed from the6.9-percent rise seen in July     

Heretical Conversations with Continental Philosophy: Jan Patočka, Central Europe and Global Politics

This article argues that the contributions of the Czech philosopher, Jan Patočka, have been overlooked in the study of International Relations (IR), and more generally international political theory. Attention here is drawn to the many distinctive ideas particular to Patočkian philosophy, such as the solidarity of the shaken and the care of the soul, which combine accounts of a Central European philosophy and dissident political reactions to totalitarian rule. The legacy of Patočka's work frames the latter part of the article, which examines Central European identity and 'samizdat' as often neglected reference points in IR. The article concludes by drawing these themes together in an account of rupture, inspired by the solidarity of the shaken and care for the soul.     

Knowledge of the Earthquake and School Education in the Perspective of Active Citizenship

This paper presents part of a larger research on the consequences of an earthquake on the scholastic life of children aged 3-11. In May, schools abruptly closed due to the earthquake in Emilia Romagna and Lombardy （Italy）. Children and teachers fled from them, leaving school backpacks and books in the classrooms. Daily life was disrupted and the community gathered in tents set up by civil defence. Immigrant families returned to their countries of origin or shared life in the tent cities. The focus of theoretical sources of the research considers mainly： the vulnerability of the persons concerned; measures for risk reduction; environmental sustainability; community resilience; controversial human development between freedom of the person and economic globalisation. From methodological point of view, the interviews with teachers, school rectors, and citizens revealed the impact of the earthquake on community identity. Unexpected human solidarity and local responsible participation were part of the new educational plan of reconstruction based on hope, active citizenship, and historical memory.     

公共财政支出结构失衡对区域经济协调增长的影响研究

关于公共财政支出结构失衡对区域经济协调增长影响的研究表明,只有当各区域生产性支出与非生产支出相等时,各区域之间的经济增长速度才能达到最大化。在构建衡量公共财政支出结构失衡指标的基础上,通过指数计算,可以发现中部地区的财政支出结构失衡程度最严重,其次是东部,最后是西部。再运用该指数并结合运用1994年—2007年的面板数据,采用系统广义矩两步法对公共财政支出结构失衡与区域经济协调增长之间的关系进行实证分析,结果表明,东部的财政支出结构失衡反而能够促进经济的增长,中部和西部地区的财政支出结构失衡对经济增长并没有明显的作用。因此,我国地方政府财政支出结构需要得到进一步改善,才能促进区域之间经济的均衡增长。     

英美议会账目监督与信息辅助系统比较分析

对政府财政收支账目的监督权是英美议会掌握的最重要的财政权力之一。本文通过对英美两国议会账目监督和信息辅助系统的比较研究,详细阐明英美两国议会通过向议会负责的独立的监督审计机构的运作,以公开化和制度化的方式代表纳税人行使对政府财政收支账目的监控过程。本文力图证明,议会建立完善的账目监督和信息辅助机制,是实现财政民主化的重要保证。     

Fiji Economy: Muddling Through

Abstract

Twenty-five years since the first military coup in 1987, Fiji continues to muddle through both politically and economically. The promise of a general election under a race-free constitution remains the fervent hope of all citizens. Economically the country continues to slide downwards, reflected in poor economic growth in 2010 and 2011. A poor level of private sector investment remains a feature of the macroeconomic picture, and it is unlikely to change for the foreseeable future. This article provides an overview of the Fiji economy and reflections on future prospects.     

整体观视野下社会主要矛盾的化解与财税法治的回应

中国传统的整体思想中蕴含的求同存异、相克相生、追求和谐之美的整体哲学与西方注重清晰差异、非此即彼,寻求原子之真的整体观念迥然不同。它对于解释和解决新时代中国的各种问题仍然有着现实意义和践行价值。在中国,财政概念的内涵已经扩大,财政的功能已经拓展,财政已经升级为国家治理的基础和重要支柱,财税法治建设也将与国家治理的现代化进程紧密相联。越来多的学者不再囿于将财税法视为宏观调控法的组成部分,开始以更广袤的视野重新检视财税法。因此,在新时代,以整体观来解释和化解社会主要矛盾,财税法必然有担当。在整体观视野下完善财税法律制度,应从全面落实税收法定原则和全面布局财税制度改革着手。此外,面对全球减税浪潮,财税法治改革也需要高度关注全球财税动态并适时调整和回应。     

The Benevolent Prince in Veit Ludwig von Seckendorff’s <Emphasis Type="Italic">Teutscher Fürsten Stat</Emphasis> with Special Consideration of the Prince’s Revenues,Regalia and Taxes: Comment

The comment considers Seckendorff’s Teutscher Fürsten Stat as an ambitious outline of a developmental strategy, in which predominant role is played by education. On the assumption of this perspective Helge Peukert’s contribution is evaluated and criticised. Alternative interpretations and categorisations pertaining to Seckendorff’s ideas on social and economic policies are offered. Questions of further research regarding the principles of ideal government and guidelines for fiscal policies as propounded by Teutscher Fürsten Statare delineated.     

The Eurozone crisis and the European corporate elite: bringing corporate actors into focus

This paper uses a framework referred to as the ‘corporate reconstruction of European capitalism theory of integration’ to analyse the European Union’s response to the Eurozone crisis. Most political economy analyses of the Eurozone crisis have focused on political leaders, clashes between creditor and debtor member states and public opinions in analysing the handling of the crisis. This paper focuses instead on the input of corporate actors. It is argued that both the setting up of the European Monetary Union (EMU) and the handling of its crisis were congenial to corporate preferences. Europe’s nascent corporate elite was concerned with eliminating currency risk when the EMU was set up and therefore did not push for fiscal federalism. When the flawed architecture of the Eurozone transformed that currency risk into sovereign credit risk, corporate preferences adapted and now favoured fiscal liability pooling and ultimately the setting up of a fiscal union.