毛泽东与邓小平经济思想比较——一个财政学的视角

毛泽东和邓小平作为中国共产党两代领导集体的核心,在领导中国革命和实践的过程中都积累了丰富的财政思想.他们对如何认识财政与经济的关系、处理中央与地方财政的关系、保持财政平衡、发挥财政支出效益、实行合理负担的财政政策、通过借债发展经济等问题都有精辟的论述.通过对二者进行比较,吸取和借鉴其思想精华,有助于进一步推进我国的公共财政建设,完善社会主义市场经济体制.     

我国离岸金融市场监管法律问题探究

离岸金融市场是金融自由化、国际化的产物，虽然它仅有不到一百年的历史，但其发展迅猛，已经成为现代金融的重要组成部分，在国际金融市场上发挥着重要的作用。与此同时，离岸金融市场也存在消极作用，它加剧了金融风险，加大了金融控制的难度。因此，离岸金融市场的建立和发展有赖于相关法律制度的健全和保障。我们应深入探究离岸金融市场监管法律问题的独特性，根据我国离岸金融市场的现状特点，找出我国离岸金融市场法制建设所面临的问题,并就如何建立和完善我国离岸金触市场法制建设进行研究。     

The emerging role of sovereign wealth fund as an economic growth avenue for Nigeria: lessons from the Singapore experience

In 2011, Nigeria legally established a sovereign wealth fund (SWF) with a view to find a lasting solution to the frequent short-fall of funds needed for key budgetary and infrastructural developments in the country. This is as a result of the volatility in the price of crude oil which is Nigeria’s major source of foreign exchange revenue. This article examines the role that Nigeria’s SWF could play in the economic growth of the country. Importantly, as Nigeria continues to struggle with its first economic recession in decades, the article suggests it needs to adopt lessons from Singapore’s SWF experience.     

The Impact of the European Union on Sub-National Mobilization in A Unitary State: The Case of Estonia

The discussion of multi-level governance and sub-national mobilization has become a critical case for those concerned with the political and institutional consequences of European integration. The evidence so far indicates that the EU impact on the empowerment of the sub-national level has not been as uniform within member states as the multi-level governance concept traditionally would assume. This article explores the Europeanization impact on sub-national mobilization in Estonia. The results of the study address the factors affecting the emergence of multi-level governance and provide a foundation for the analysis of the possible wider applicability of these manifestations to a wider set of countries with similar territorial and political structures.     

Money, organization and the state: The partial cartelization of party politics in Slovenia

A detailed analysis of party organization, party funding and voting behaviour in parliament in Slovenia indicates a partial cartelization of Slovene party politics. In line with the cartel thesis, parties in Slovenia are heavily dependent on the state for their finances and there is evidence that parties have used the resources of the state to limit competition. Nonetheless, there is much less evidence of cartelization in terms of party organization indicating more cartelization in the party system as a whole than within individual parties.     

伪满洲国的县级地方财政

伪满洲国成立初期,县成为日本侵略者统治的重点,鼓吹实行县的"自治"。对于县级地方财政,通过建立以日本人为主体的税务监督署,牢牢控制了地方征税机关。在进行国税与地方税分离的同时,进行税制整理,并建立预算决算制度,通过改变旧军阀的"包办"财政,实现对县级地方财政的掌控。1935年《地方税法》发布,初步理顺了地方财政。1936年省地方费设立,蚕食了县市的财源,使本来便脆弱不堪的县级地方财政受到沉重打击。太平洋战争爆发后,伪满洲国亦建立战时体制,为此迫切要求县市实现财政自立,1940年再次对县级财政进行改革。日本侵略者通过对县级地方财政的掌控,实现了对中国东北地方的侵略和掠夺。     

我国国际收支“双顺差”问题思考

近年来,我国出现了持续的、大量的国际收支"双顺差",即经常账户和资本与金融账户持续高额"双顺差"。虽然持续的"双顺差"对我国的经济产生了一定的正面影响,表明我国的综合实力和国际竞争力不断增强,但也对我国经济形成了一定的负面影响,反映了我国经济发展过程中存在的矛盾。应借鉴国际通行做法,结合我国的国情,制定出一套适合的解决办法,妥善处理我国国际收支的"双顺差"问题。     

我国农户小额贷款发展问题及对策研究

农户小额贷款作为农村金融的重要组成部分,其能否有效运行在一定程度上影响了农村金融对“三农”的支持力度.本文结合我国的实际情况,从制度和政策支持、增加农户小额贷款资金供给、优化农村金融环境、完善农户小额贷款担保体系等方面提出解决我国农户小额贷款问题的对策和建议.     

论“土地财政”的效应、成因及其法律解决之道

“土地财政”是指地方政府在财政资金短缺的情况下,主要利用土地出让法律制度和土地税费法律制度来获取财政收入以充实本地政府财源的行为.地方政府的“土地财政”行为引发了正负两方面的效应,对负效应的分析显然更为重要.地方政府的“土地财政”行为有其深刻的制度成因.解决“土地财政”的法律措施是完善财政收支法律制度,合理配置中央和地方的财政权限;改革和完善财政转移支付法律制度;改革现行的土地制度和土地征收制度.     

农村财务委托代理制的积极效应及其障碍排除——以广东湛江农村财务委托代理模式为例

广东湛江探索实行的农村财务委托代理是一种行之有效的模式。农村财务委托代理制在规范农村财务管理、密切农村党群干群关系、促进农村经济健康稳步发展等方面产生了积极效应。在推行过程中,对于思想认识、法理支持、责任追究、代理操作以及可持续发展方面的障碍要予以排除。