欧洲主权债务危机分析

继美国在2007-2009年处于世界经济震荡中心之后,自2009年9月开始,欧洲多国相继爆发主权债务危机,危及欧元区乃至欧盟的发展和存在,并且祸延世界.危机最主要的成因是福利过度化、产业空心化和欧元区在结构上的缺陷——财政政策和货币政策不匹配.应对危机的举措,一是以受援国实行财政紧缩为条件,提供援助贷款;二是在欧元区内缔结政府间条约,建设财政联盟,实行统一的财政政策的解决危机方案.2013年第2季度终于迎来了欧元区走出了历史上最长衰退期的消息.     

财政分权、地方财政赤字与土地财政

基于地方财政赤字的视角,研究财政分权与地方政府土地财政策略的内在作用逻辑,通过理论分析发现:地方财政赤字激励了地方政府在利益觉醒后利用预算制度缺口,用"扭曲之手"来攫取预算外财政收益,进而驱动地方政府实施积极的土地财政策略来实现财政增收的政策目标。省际面板数据的实证结果进一步验证了财政分权、地方财政赤字对土地财政的正向驱动作用。土地财政的治理从深化分税制改革、改善地方财政收入结构、变革土地财政形成机制、完善行政绩效考核体制、加强预算监管等方面入手。     

Customising Freedom of Information Law Reform in South Pacific Micro-States

Abstract

This article highlights the importance of adopting a pluralist approach to developing freedom of information (FOI) schemes within specific states in an age of ‘adopter intensification’. The limitations of imposing universal ‘off the shelf’ schemes without addressing multifaceted and unique state requirements are highlighted. The South Pacific Region is utilised as an example that demonstrates adoption is merely the initial and simplest step in an ongoing process of adaption and implementation. Comprehension of the ongoing commitment required in implementing effective FOI schemes should exist prior to legislative conception. Draft schemes must consider not only the supply and demand element of FOI within specific states, but also their broader macro- and micro-level intricacies. Vanuatu and Tonga are used as examples to demonstrate that even where a pluralist and staged approach is undertaken progress can still be slow and problematic.     

Mixing business with politics: Does corporate social responsibility end where lobbying transparency begins?

Scholars increasingly have argued that the future effectiveness and legitimacy of firms' corporate social responsibility (CSR) activities are dependent on more transparent forms of lobbying to ensure firms' policy positions are aligned with their CSR commitments. Very little empirical work, however, has systematically analyzed firms' lobbying disclosures or examined how these firms coordinate their lobbying and CSR activities. We address these empirical questions by analyzing the CSR reports of 150 corporations from Germany, the UK and the US over an 18-year period and by conducting interviews with the CSR managers of these firms. We find that corporations have become more transparent about their public policy advocacy over time, thus acknowledging that lobbying is a CSR issue. For most firms, however, this commitment to transparency appears to be largely ceremonial. Few firms disclose the specific policy positions they advocate or sufficiently coordinate the work of their lobbying and CSR units to foster greater alignment of these activities. These modest changes in lobbying transparency appear to be driven by legitimacy concerns and, in a few instances, by governance gaps firms perceive to be relevant to their future business interests.     

Eyes wide shut? Reforming and defusing checks and balances in Argentina

How effective are autonomous audit agencies (AAAs) in curbing corruption and improving fiscal governance in emerging economies? AAAs are autonomous oversight agencies tasked with scrutinising government finances. However, they are not as effective as they could or should be, partly because of the political constraints they face and the political economy context in which they are embedded. This article assesses the performance and trajectory of the Argentine AAA. It suggests that AAAs can have only a limited impact when formal fiscal institutions are undermined by informal practices and undercut by adverse political incentives. It further highlights the limits of radical reform strategies based on the import of exogenous institutional models. This research has important research and policy implications for the reform and strengthening of AAAs in developing countries. Copyright © 2007 John Wiley & Sons, Ltd.     

Political accountability,fiscal conditions and local government performance—cross‐sectional evidence from Indonesia

Why are some local governments more successful than others in managing resources and delivering services? And even more vitally, how can malfunctioning governments be reformed so that they perform their responsibilities more effectively? This article contributes to our understanding of theses overarching questions by exploring the interactions between political institutions and public sector performance in the context of decentralisation and local governance. It shows–both theoretically and empirically–that performance outcomes are determined by the extent to which people can hold their governments accountable through political institutions. The basic hypothesis underlying this research is that political accountability, either by encouraging sanctions upon non‐compliant public agents or simply by reducing the informational gap regarding government activities, will create forceful incentives for elected officials and civil servants to reduce opportunistic behaviour and improve performance. Using a cross‐sectional regression the hypothesis is empirically tested against evidence from newly empowered local governments in Indonesia. The empirical findings broadly support our hypotheses. Improved public services on the ground, both in terms of quantity and quality, require informed and well functioning decision‐making processes that allocate resources to priority areas that meet the demand of the broader community. Copyright © 2008 John Wiley & Sons, Ltd.     

我国扩大内需的政策选择和效果评价

我国目前不具备实行凯恩斯理论的制度基础和政策条件 ,克服当前内需不足困难的关键是结合中国的经济实际 ,把短期手段和长期发展目标结合起来 ,把增加有效需求与增加有效供给结合起来 ,把宏观经济政策的调整和综合配套改革结合起来 ,这样才能有效解决当前国民经济运行面临的矛盾和中长期发展的问题。     

论货币政策的程序法规制

基于对货币财产权的保护以及实体法对货币政策规制存在固有缺陷,对货币政策进行程序法规制,是金融调控法治化的重点所在.货币政策的实施要以民主性和透明度为原则,同时货币政策目标制定、货币政策决策以及货币政策执行应该依据相应的法律程序.     

我国财税法治建设的破局之路——困境与路径之审思

环顾经济、政治现代化的时代背景,财税法治建设是新时期改革进路中的重要环节,也是开创新局面的有效关口。面对着此群体利益与彼群体利益、稳定性与变革性、代议制民主与行政高效率等多重矛盾,难免使我们对前路进行再度审思。要突破僵局,亟需从摆正财税法的性质定位、调整立法主体的结构、加快立法或修法的进度、理顺立法与改革的关系等角度切入,通过整体、全面的路径构建,强化全国人大的税收同意权和预算审批权,进而达致财税法律体系完善、法治观念融贯、法权配置协调的"良法善治"目标。     

经营者集中反垄断执法的透明度——基础、功能与限制

经营者集中反垄断执法的透明度是全球反垄断领域的重要关切，也是政府治理能力的重要体现，更是当事人和社会公众知情权与监督权的可靠保障。良好适中的透明度是各国和地区经营者集中反垄断执法的不懈追求。本文界定了经营者集中反垄断执法透明度的基本内涵，探讨了其理论基础，分析了其正向功能和负向功能。并指出应对其进行必要的限制。