完善公共财政运作流程管理初探

公共财政运作流程管理是公共财政工作科学化、精细化管理的必然路径。通过解决障碍、锻造流程、提供支撑运作流程路径选择,从而实现公共财政管理一体化、业务一体化和技术一体化。     

解读“碳汇林业”

该文通过对国际气候变化及各国应对气候变化积极采取措施这一背景的分析,解读“碳汇林业”产生的来龙去脉,对“碳汇林业”这一概念的内涵予以阐述。     

Linkages between Globalisation,Carbon Dioxide Emissions and Governance in Sub-Saharan Africa

ABSTRACT

This study investigates linkages between environmental degradation, globalisation and governance in 44 countries in Sub-Saharan Africa using data for the period 2000–2012. The Generalised Method of Moments is employed as empirical strategy. Environmental degradation is proxied by carbon dioxide emissions whereas globalisation is appreciated in terms of trade openness and net foreign direct investment inflows. Bundled and unbundled governance indicators are used, namely: political governance (consisting of political stability/no violence and “voice & accountability”), economic governance (encompassing government effectiveness and regulation quality), institutional governance (entailing corruption-control and the rule of law) and general governance (a composite measurement of political governance, economic governance and institutional governance). The following main finding is established. Trade openness modulates carbon dioxide emissions to have positive net effects on political stability, economic governance, the rule of law and general governance.     

全球金融空间变化趋势与国际协调

目前,世界经济陷入长期低迷,金融脆弱性加剧,全球金融空间呈现出新的变化趋势,体现为数字金融发展对金融地理的影响、全球金融空间功能性分化、全球金融中心的多极化与生态化。这些变化趋势推动着全球金融空间内主体多元化与功能结构的改变,随之而来的风险包括全球金融治理效率低下、国际经济政策协调空间被挤压等。为此,作为新兴大国,中国应敦促国际社会以新型网络化治理增加国际协调空间,以帕累托改进化解国际金融监管协调困境,并在"一带一路"建设与金融开放进程中,做到工具理性与价值理性统一,营造出具有区域特色的金融生态,以便在全球金融空间变化过程中,对本国在空间中的定位与伙伴国的选择进行清晰的预判。     

政绩晋升效应与地方财政民生支出——一个案例研究

在收入集权的财政体制下,中央财政通过转移支付将大量的财政资金下拨给地方政府来实施民生工程。这笔庞大的财政资金是否真的能够"达到它所希望到达的地方"?地方政府实施民生工程的动力在哪?用过程追踪的个案研究方法,通过江西省南昌市D区的个案研究发现,基于官员对职务晋升的追求,上级政府以政绩考核的方式推动着地方政府改变支出结构,将财政资金投入到民生工程中,以地区竞争的方式来获得上级的认可以求晋升。这一研究表明以"一票否决"资格赛为基础,规定考核任务为核心,"面子工程"获加分的"三位一体"式的政绩考核机制,有力地保障了民生工程的实施效果。但这种考核机制是否能够通行于其他政策的实施过程,还有待更进一步的研究。     

论发挥税式支出在公共服务均等化中的作用

完善公共财政体制，实现基本公共服务均等化是当前我国公共财政建设的主要内容。税式支出作为国家调节经济的一种财政手段，对公共服务均等化有着同样重要的推进作用。     

Cap-and-trade or carbon taxes? The feasibility of enforcement and the effects of non-compliance

One of the proposed alternatives to Kyoto’s cap-and-trade approach is a regime based on an internationally harmonized carbon tax. In this paper, we consider and compare the enforcement problems associated with a tax regime and a cap-and-trade regime, respectively. The paper tries to convey two main points. First, both types of regime require an_. effective enforcement mechanism. However, such a mechanism is unlikely to be adopted as part of a regime with full participation, because the political process leading up to its adoption tends to water down the enforcement mechanism to a point where it no longer has much bite. And even if this is somehow avoided, countries expecting compliance to be difficult or costly will almost certainly decline to sign—not to mention ratify—the resulting agreement. Second, the implications of non-compliance in a tax regime differ in important ways from the corresponding implications in a cap-and-trade regime. In a cap-and-trade regime emissions trading can make inaction legitimate for buyers of emission permits. In particular, overselling of permits by one (or a few) permit exporting countries might completely undermine the regime’s environmental effect. In a tax regime, by contrast, one country’s non-compliance can not make inaction by other countries legitimate. It follows that an agreement based on a harmonized carbon tax will always have some effect, provided that at least one country complies.     

中小企业物流金融实践中的法律问题探究

由于物流金融业务形式多样且不成熟,其业务实践中关于货物所有权及质权、监管责任、动产物权竞合的争议及因合同条款不规范引发的纠纷较多,通过对谨慎选择质物、规范合同条款、完善动产质押担保的相关立法等方面的探讨,提出了完善中小企业物流金融业务的对策.     

软法视角下农村民间借贷法律机制的研究

民间借贷是民间金融的一个部分，随着经济主体与经济活动的日益多元化，已融入社会金融体系中。活跃在农村地区的农村民间借贷却被国家正规金融所排斥与国家法律政策的打压，文章从农村民间借贷现实运行的状况基础上，归纳其存在的问题及成因分析，结合软法在农村生活中的规范与引导作用，提出促进农村民间借贷规范发展的法律机制的建议与对策。     

论高校文化冲突与精神文明建设

改革开放给我们的精神文明提出了新的课题,高校精神文明建设也面临着复杂的文化冲突,像公私问题、义利问题、中西问题、古今问题、内外问题、知行问题等等,但我们对这些问题一直认识、研究、解决不够.要建设高校科学的精神文明结构,我们就必须从目标论、方法论、实践论3个层次上把握文化冲突,并将这3个层次贯穿于精神文明建设的整个过程中,一层层地进行分析和构建,把握每一层次的规律,探寻科学的方法,解决冲突问题.