人均财政卫生支出比较分析

通过对历年人均财政卫生支出、不同地区人均财政卫生支出、城乡人均财政卫生支出直接和间接的比较分析,发现：全国人均财政卫生支出快速、不稳定增长,地区间人均财政卫生支出差距大与地区内部不均衡并存,城乡医疗卫生资源配置失衡.因此,在继续加大人均财政卫生投入比例的同时,要注重缓解地区间、地区内部、城乡间人均财政卫生支出的非均衡、不公平现象,最终实现财政卫生支出的总量适度,结构合理.     

The Albanian approach to municipal borrowing: From centralized control to market discipline

Local governments (LGs) in transitional countries face pressing infrastructure needs, which, given the severe shortcomings of traditional funding, make a strong case for debt financing. This article explores the case study of Albania, using document analysis and interviews with mayors, civil servants, citizens and investors. We go beyond an analysis of technical aspects (macroeconomic conditions and legal constraints on borrowing) to include ‘soft’ elements (political and managerial issues, attitudes of key actors), with the aim of highlighting the approach adopted under current policies and the approach that should be adopted. Favorable macroeconomic conditions and the completeness of the legal framework have motivated policy‐makers to choose the market model. Their aim is to develop the financial market rapidly; however, the development of sound management systems at the local level is largely ignored. We argue that the role of managerial capacities, public accountability and professional mechanisms is not adequately taken into account. Future policies need to make the best use of some early experiences of public participation and build upon the extensive training in accounting and auditing issues provided to local civil servants in order to exploit other models of municipal borrowing control. Copyright © 2010 John Wiley & Sons, Ltd.     

日本财政投融资体制改革的特点及借鉴

日本的财政投融资体制曾经对日本经济的发展产生过重要影响。但是,随着日本经济的不断发展,财政投融资的僵化体制已经越来越不适应新的经济发展形势。在这一背景下,以市场筹集资金为核心的财政投融资体制改革便展开了。此次改革有如下特点：总体规模逐步缩小;资金来源更加多样化;资金运用方向有所调整;加强信息披露引入政策成本分析机制等。从日本财政投融资体制改革中我们可以借鉴的是改革方向的市场化、信息的透明和资金的重点集中投放。     

Do citizens care about government debt? Evidence from survey experiments on budgetary priorities

Ever since the Great Recession, public debt has become politicised. Some research suggests that citizens are fiscally conservative, while other research shows that they punish governments for implementing fiscal consolidation. This begs the question of whether and how much citizens care about debt. We argue that debt is not a priority for citizens because reducing it involves spending and tax trade-offs. Using a split-sample experiment and a conjoint experiment in four European countries, we show that fiscal consolidation at the cost of spending cuts or taxes hikes is less popular than commonly assumed. Revenue-based consolidation is especially unpopular, but expenditure-based consolidation is also contested. Moreover, the public has clear fiscal policy priorities: People do not favour lower debt and taxes, but they support higher progressive taxes to pay for more government spending. The article furthers our understanding of public opinion on fiscal policies and the likely political consequences of austerity.     

Intergovernmental transfers and fiscal equalization across the north-eastern states of India: Evidence from panel data

While numerous studies have tried to analyze the impact of intergovernmental transfers in fostering fiscal equalization in India, there need to be more studies in the context of north-eastern (NE) states. Situating in a geographically isolated and economically backward region, the states of NE India depend heavily on central fiscal transfers to meet expenditures and to promote various economic activities in the region. One of the essential objectives of these transfers is to achieve fiscal equity. Hence, the study attempts to analyze the fiscal equalizing nature of the intergovernmental transfers across NE India during 1991–2019. The coefficient of variation (CV) analysis results indicates that although fiscal transfers reduced the magnitude of disparity in the own-source revenue across the NE states, a significant amount of disparity still exists in the resource base across these states. The regression analysis findings suggest that the transfers across these states need to be more fiscal equalizing. The per capita gross state domestic product emerges as a positive and significant in predicting per capita transfers, and hence it questions the progressivity of central transfers. When assigning the interstate share of transfers, more weight should be placed on fiscal equalizing factors such as per capita income. The Finance Commission of India should emphasize fiscal equalizing criteria when allocating weights and recommending transfers to the NE States. Additionally, states with low incomes should be recognized in plan schemes.     

WTO争端解决机制专家组程序问题评析

DSU专家组程序是WTO在争端解决机制中创设非常成功的解决国际经济争议的一项制度,在很多方面对传统国际中争议解决作了发展,也取得了相对令人满意的效果。运行10年来逐渐暴露出一些自身的缺陷,尤其反映在专家组组成方面,专家组成员的选拔与工作负担问题;中期评审制度;专家组报告和上诉机构报告的效力等方面,文章拟分析这些问题存在的原因,对争端解决机制的完善与公正运作提出一些建议。     

西部地区运用财税政策吸引FDI效果的实证研究

90年代中后期国家陆续给予了西部地区一系列优惠政策,但从西部地区吸引FDI的总量和质量来看,都远远低于全国水平。本文对西部地区财税政策吸引FDI的效果进行分析,观察外商投资者对于财税政策的敏感程度,提出吸引FDI的相应对策。     

裁判文书公布问题研究

我国公布裁判文书已经有二十几年的历史,至今仍没有统一的法律规范对其进行规制;系统的研究也乏善可陈。不管以什么形式公布裁判文书都有其重大意义,但是,对于其公布过程中存在的问题也不能忽略。在此基础上,为裁判文书的法治化,勾勒整体性的框架势在必行。     

政府公开的原则与例外——论美国信息自由制度

信息公开是美国《联邦行政程序法》的重要组成部分,也是美国对世界行政法治的一大贡献。在简要总结了美国信息公开制度的历史进程和最新发展之后,还需详细探讨信息公开原则及其例外的司法适用,并深入分析信息公开和个人隐私之间的复杂关系诸问题。由于信息公开与透明度在行政程序中发挥着特别重要的作用,美国的经验应能对中国相关制度的完善提供有益的启示。     

政府公共服务事权划分混乱的成因与对策

公共服务事权在政府间的划分是建立分级财政体制的核心和基础,然而历史和现实原因使得我国当前的事权分配较为混乱、不尽合理,造成诸多问题。本文详尽分析了事权混乱的成因,并在此基础上提出今后公共服务事权划分的基本原则与思路。