法治财政：遏制腐败的利剑

我国的财政工作,已经取得了很大的成绩,为社会和谐、稳定、发展起了重要的保证作用。但是,现行的财政体制存在着不少弊端,使腐败行为有条件得逞。这就提出了一个尖锐的课题:必须深化财政体制改革,建立起社会主义的法治财政。社会主义法治财政的本质,是依法治理财政,把"依法治国"的原则贯彻于财政活动的全过程。这其中的关键问题是必须强化预算的宪法意识;明确规定政府间的事权、财权界限;使全部财政活动公开、透明,并且随时接受社会监督等等。     

关于社会保障支出的一点思考

一社会保障支出作为当今政府数额最大的转移性支付之一,一直是与人民的生活水平息息相关的。社会保障支出与社会保障制度是紧密相连的,不同的制度下有着不同的社保资金安排,但其主旨都是相同的,即给社会的居民一个相对稳定安宁的居住环境。不同国家的社会保障制度也是不相同的,     

法治框架下德国地方治理：权力、责任与财政——以德国莱茵-法尔茨州A县为例的分析

力图在实地调研的基础上,参考德国相关的法律、法规和政策,以公共品供给为线索,描述德国乡村公共品供给的决策、实施与监督的全过程,着力分析公共品供给过程中的权力分配、责任结构和融资途径,以及公共品供给过程中的监督。认为,影响德国乡村公共品供给的因素主要是明确规定不同层级政府权力、责任的法律体系,乡村治理的结构,以及政府间的财政关系。其明显的特点可以归纳为:法治化、辅助性、市场化、公共利益取向、财政主导的融资渠道、健全的监督体制,以及良好的政府间关系。中国地方治理的转型则应该更多地从制度规定、公共财政体制和转移支付制度的建立、地方自主性的发挥、普遍的参与,以及有效的监督等几个方面来思考。     

谈高校财务管理人员的素质修养

高校的财务监管,是纪检监察审计部门一项经常性的工作,同时又是一项长期而艰巨的任务。搞好财务监管,是从源头治理腐败的根本措施。高校财务人员的素质修养应着重于诚信、知识和职业道德的修养。     

Was a carbon copy also typewritten?

The writer considers how the ribbon copy of a typewritten document is affected by the preparation of a carbon copy. Factors of embossing, increase in line spacing, offsets on the back of the sheet and the presence of carbon paper ink mingled with the ribbon ink around points of paper fracture are evaluated. Dangers of misinterpretation of these factors are pointed out and proof that no carbon copy is discussed.     

对中国引进外资银行的一点思考

随着1999年11月15日中美就中国加入世贸组织达成协议,中国"入世"进程进入了一个新阶段.这意味着我国各行各业将面临一个越来越开放的市场.开放带来的是机遇,更是挑战.本文从我国金融开放的角度,分析引进外资银行对我国产生的正面及负面影响,并对如何尽量消除负面影响提出了一些对策思考.     

A case study on the application of isotope ratio mass spectrometry (IRMS) in determining the provenance of a rock used in an alleged nickel switching incident

The application of isotope ratio mass spectrometry (IRMS) in forensic science to establish the provenance of a range of questioned substances including soils, drugs, explosives, currency, ivory and rhino horn has been widely documented. The present study wishes to highlight the applicability of IRMS and specifically stable carbon IRMS in determining the provenance of a carbonate rock that was switched for nickel metal exported from South Africa to Israel. The technique employed effectively argued against a South African origin for the rock whilst simultaneously supporting an Israeli origin, enabling investigators to focus their attention accordingly. The study represents the first documented instance known to the authors where IRMS has been employed in the forensic geo-location of a rock.     

Local climate governance and policy innovation in China: a case study of a piloting emission trading scheme in Guangdong province

This paper investigates how piloting programmes in China can promote local policy innovations. By using one of the piloting emission trading schemes (ETS) in Guangdong province as a case study, it is argued that the main features of the piloting experiments, particularly in the climate change domain, are largely different from previous local marketization experiments that dominate the reform period of China. Whereas previous experiments are often characterized as bottom-up or indigenous initiatives with strong patronage relations to the pro-reform politicians at central level, the current piloting programmes are often crafted in a top-down fashion that is often misaligned with local market or corporate interests. Hence, local policy innovations are designed, developed and brokered by the local state officers, in order to bridge this central–local interest gap. As a result, successful implementation of these policy innovations largely depends on local political traditions, bureaucratic culture and perceptions of distinctive development needs.     

建国以来的信贷制度变迁:从计划走向市场

中国信贷制度在从计划信贷制度走向市场信贷制度的过程中,信贷功能逐步由单纯的、从属于财政的货币分配角色向资源配置和融资功能回归.对应于信贷制度的变迁,中国国有银行的信贷行为也由行政性信贷配给逐步向市场性信贷配给转变.这种转变直接影响银行信贷结构、信贷规模的变化和信贷资源的配置效率.理解中国信贷制度变迁的内在逻辑是了解中国金融机构信贷微观运行与宏观效应的基础.     

我国中低收入者住房金融的“信贷配给”问题与对策

中低收入者住房融资时也存在着严重的“信贷配给”问题,即商业性金融机构在开展住房金融业务中,倾向于少贷甚至不愿意贷款给中低收入者。这种现象的形成有其内在必然性,原因在于商业性金融机构在贷款给中低收入者时,由于信息不对称很难全面了解中低收入者真实的信用情况,又无有力的风险控制手段确保中低收入者不发生违约行为。为解决此问题,政府重点考虑以下方面：采取措施解决信息不对称问题、完善政策性住房金融体系以及为居民提供低利率的住房资金。