“科学发展”视域下的财政转型北大核心CSSCI

新世纪以来,政府发展理念的转变深刻地影响着国家财政的支出方向与支出结构,和以往相比,近十年来的财政支出表现出了一些新的特征:第一,高度关注民生的支出倾向,逐步加大了对教育、就业、医疗卫生、社会保障和住房保障等直接关乎民生的支出项目的倾斜力度;第二,以财政收支为手段加强对城乡与区域发展的双重统筹;第三,加大了对科技创新和环境保护的投入力度以促进经济发展方式的转变。财政支出所呈现出的新特点本质上都是科学发展观在实践中逐步得以贯彻和实施的体现。     

中国财政支出结构的过去现在与未来——建立民生财政的设想

人民政府要以民生为重,具体表现之一,就是要将同家财政的钱,最大比例地用于民生,围绕民生来安排财政支出。 一、历史和现状：财政对民生投入太少 我们要最大限度地提高国家财政投入民生的比重,打造民牛财政,需要先了解一下到目前为止我们国家财政支出的比例结构。     

财政贫困县实行政府采购浅议

《中华人民共和国政府采购法》已颁布实施 ,在全国范围内 ,推行政府采购制度 ,是建立与社会主义市场经济体制相适应的公共财政框架体系的一项重要内容。政府采购集采购政策、采购程序及采购管理于一体 ,与部门预算、国库集中支付共同构成了公共财政支出管理改革的基本框架 ,是财政支出管理改革的一项重要环节 ,也是从源头上防治腐败的一个治本之策。财政贫困县推行政府采购制度 ,对缓解财政困难 ,促进国民经济发展 ,都将具有重要的现实意义。一、财政贫困县实行政府采购的重要意义财政贫困县实行政府采购 ,首先有利于强化政府对宏观经济的调…     

对青海财政支出变动的分析及思考

青海是一个幅员辽阔、经济相对落后的省份,财政收支差额大,而且交通、通讯、教育、文化、卫生等方面基础设施有待于进一步完善,加上材料、设备和人工成本的提高,进一步加大了青海省的财政负担。分析青海财政支出总量和支出结构的变化趋势,寻找解决问题的突破口,提高青海省财政支出效率,是促进青海经济社会又好又快发展的前提。     

构建突发事件的公共财政应对机制

在人类社会快速发展的进程中,各类突发性事件频繁出现。为了有效地防范和化解各种危机,必须建立公共财政应对机制。同时应采取优化调整财政支出结构、建立财政危机管理机制和长效财力保障机制、健全公共卫生财政补偿机制等措施。     

唐代两税法实施后东畿、河南府财政考述

唐两税法实施后,经两京财政收支划分改革,河南府两税收入实行府司占留和上供的两分法。留府支出中,交通枢纽的地位造成其馆驿钱物费用庞大;府县官员俸禄除由留府财政支出,复有中央加给等来源;河南尹不领州镇军,无府本级军费占额支出。作为东畿军政长官的东都留守鲜少兼任河南尹,其财权囿于军府本级。使、府两级财政相互独立。由于辖下府州无送使钱物,东畿使级财政主要仰赖中央,军费等由度支转移支付,营田收入、杂税等构成补充。摆脱中央财政的性质后,东畿、河南府使、府两级财政仍受中央深度监管。     

让每一分投资都尽其所用——扫描大同市财政投资评审中心工作

大同市财政投资评审中心成立于2002年底,隶属市财政局。中心成立以来,在省评审中心的指导下,紧紧围绕财政支出预算管理体制改革和国库集中支付改革,积极开展财政投资评审工作。通过中心全体工作人员的不懈努力,用事实和成绩赢得了各部门和社会的认可和支持。截止到2006年11月,中心完成财政投资工程预、决算评审项目1005个,审核资金23.8亿元,审减资金3.25亿元,审减率为13.65%,其中2006年度中心完成财政投资工程预、决算评审项目340个,审核资金8.39亿元,审减资金1.02亿元,审减率为12.16%,在项目支出预算审核和财政资金使用监管等方面发挥了重…     

以人为本谋发展——大同市财政投资评审中心工作纪实

大同市财政投资评审中心成立于2002年底,隶属市财政局。中心成立以来,在省评审中心的指导下,紧紧围绕财政支出预算管理体制改革和国库集中支付改革,积极开展财政投资评审工作。通过中心全体工作人员的不懈努力,用事实和成绩赢得了各部门和社会的认可和支持。截止2006年11月,中心完成财政投资工程预、决算评审项目1005个,审核资金23.8亿元,审减资金3.25亿元,审减率为13.65%,其中2006年度中心完成财政投资工程预、决算评审项目340个,审核资金8.39亿元,审减资金1.02亿元,审减率为12.16%,在项目支出预算审核和财政资金使用监管等方面发挥了重要…     

改革发展中的湘潭财政

<正>近年来,湘潭市财政局在湘潭市委、市政府的正确领导下,强化挖潜增收,不断优化和调整支出结构,深化财政改革创新,财政工作取得长足发展。一是挖潜增收取得新成效。在当前经济运行十分艰难的形势下,全市各级财税部门紧紧围绕财税增收大局,全力挖潜增收。2014年以来,全市累计争取并投入科技应用技术研究与开发资金1.21亿元,市本级整合各类专项资金5.17亿元,用于支持企业改革     

借鉴西方经验建立我国公共财政体系

建立公共财政体系是今后一个时期我国财政体制改革的主要目标。要借鉴西方经验,从完善税收制度、改革政府预算、加强财政资金管理、调整财政支出结构等方面入手,在我国建立起市场型公共财政体系。     

Financing Decentralized Development in a Low‐Income Country: Raising Revenue for Local Government in Uganda

Uganda has been engaged for a number of years in an ambitious programme of political and financial decentralization involving significantly expanded expenditure and service delivery responsibilities for local governments in what are now forty‐five districts. Fiscal decentralization has involved allocation of block grants from the centre to complement increased local tax revenue‐raising efforts by districts and municipalities. This article is concerned with the financial side of decentralization and in particular with an examination of district government efforts to raise revenue with the tax instruments which have been assigned to them. These are found to be deficient in a number of ways and their tax raising potential not to be commensurate with the responsibilities being devolved. Achievement of the decentralization aims laid down, therefore, must depend either on the identification of new or modified methods of raising revenue locally, or increased commitment to transfer of financial resources from the centre, or both.     

STATE REVENUE ELASTICITY AND EXPENDITURE GROWTH

Recent analyses and theories of public choice suggest faster public sector expansion in states with highly elastic revenue structures. This paper estimates the contribution of elasticity of tax revenues to the growth of expenditures in the 50 American states since 1960, based on elasticity measures for state revenue sources compiled by the Advisory Commission on Intergovernmental Relations, an index of state tax structural change, and controls for federal aid to states, population increase, and per capita growth in real income. Results for 1960-1970 show a small positive relationship between revenue elasticity and expenditure growth, but this becomes weak and negative for 1970-1976. Spending has increased most in states with the least elastic revenue sources; these states have made considerable changes in tax laws, while states with elastic revenue sources have been more likely to cut taxes than to increase spending. Federal aid, rather than tax elasticity, is the best predictor of state expenditure growth, while legislative changes in tax structure have enabled states to keep pace with rising demand for revenue due to growth in population and real income.     

青海应对后金融危机的难点及对策措施

面对国际金融危机带来的严峻挑战,青海省委省政府及时制定实施了一系列应对措施,并取得了积极成效。但是,由于国际经济形势仍不稳定、出口环境仍然偏紧等因素的影响,青海应对后国际金融危机仍然面临着诸多困难。为此,本文结合当前国内外宏观经济环境,从加大正面宣传力度、压缩政府公务支出、转变经济发展方式、加强国内外经济技术合作、强化公共财政职能等方面提出了对策措施。     

中国外资银行空间网络演化的结构特征及其影响因素

本文基于外资银行网点数据,借鉴连锁型网络模型,构建了1990年、2001年和2015年中国外资银行空间网络并分析演化结构特征,最后借助条件Logit模型探讨了外资银行空间分布的影响因素。研究表明：①中国外资银行空间网络小世界网络特征明显,具有较大的集聚系数和较小的平均路径长度,网络中局域小集团网络化特征和核心-边缘结构明显。②随着网络规模的平稳增长,网络的有序性呈现出增强趋势,网络中金融连接度和金融可达性增加,金融传输效率和组织效率进一步提高,核心-边缘结构现象有所加剧。③外资银行空间分布的主导因素在不同时期不一样,1990年主导因素是市场机会和区位效应,2001年和2015年的主导因素是金融集聚,但指标的具体影响概率有所降低。     

TRENDS AND CYCLES IN THE COMPOSITION OF THE FEDERAL BUDGET, 1947–48

In this study, systematic movements in the composition of the Federal budget are studied, using a simple statistical structure which distinguishes trend, cyclical, and price-indexing phenomena. Using NIA data on budget expenditures and receipts, it is found that share movements on both sides of the budget are dominated by trends. Among expenditure categories, the shares of transfer programs show strong upward trends while the defense purchases share has beentrending strongly downward. On the revenue side, the shares represented by social insurance contributions and personal income taxes have been trending upward at the expense of corporateincome taxes and indirect taxes. Significant cyclical and price-indexing responsiveness is shown by several expenditure and revenue categories. A noteworthy finding is that the estimates show little evidence of structural change over 1947-1978, suggesting that the trend and otherforces found to be significant are not of recent origin but have been at work over the whole period.     

The Principles of Parallel Development of Fiscal Capacity between State and Municipalities as Useful Benchmarks for the Determination of the Inter-governmental Grants in Germany

The conventional theoretical and empirical references related to the inter-governmental fiscal transfer system in Germany appear to heavily concentrate on the issues surrounding the measurement of local expenditure needs of a municipality and their coverage through the down-flow grants when the municipal tax revenue is insufficient to match the needs. This study introduces additional important research fields in this context. Firstly, it attempts to analyse the role of the development of tax revenue and fiscal power of the grant provider (the State) as well as the joint financial relationship between the State and (different types of rural and urban) municipalities in the determination of inter-governmental grants. Secondly, when the total volume of the State grants is determined, this study examines in the next step under the particular consideration of different tax capacities in varied categories of municipalities, how this amount should be horizontally distributed among these groups to achieve the equal growth of hypothetical per capita fiscal capacity.     

东南亚华人企业融资模式初探

本文认为东南亚华人企业的融资模式是一种严重依赖于商业银行贷款和存在大量关系型融资的间接融资模式。形成这种融资模式最重要的两个因素 ,一是东南亚各国的间接融资体制 ,二是华人企业本身的家族治理结构。金融危机后的华人企业将会逐渐减少关系型融资、增加直接融资 ,以使其融资模式更加合理。     

国外金融排斥研究进展评述——基于金融地理学视角

20世纪90年代以来,金融排斥逐渐问题引起金融地理学家们的广泛关注。本文通过梳理国外相关文献,对金融排斥的概念界定及相关理论、金融排斥的现象、影响因素、结果与对策等方面进行了阐述。总体上,对金融排斥概念界定有所拓展;对金融排斥现象的分析逐步由"接触性"和"使用性"排斥研究向综合排斥研究方向发展;并从金融供给的地理排斥、金融需求的社会经济排斥以及社会环境因素排斥等多维视角阐释了"为什么被排斥";最后对金融排斥易导致的金融公平缺失、贫困加剧以及区域经济差异扩大等许多社会、经济问题及对策进行了探讨。在此基础上,总结了国外金融排斥研究趋势,并指出中国金融排斥的研究应加强对排斥的不同群体、不同空间尺度与空间演化等方面的研究。     

Financial Inclusion or Subordination? The Monetary Politics of Debt in Cambodia

Financial inclusion is a leading driver of household debt across the global South. Although critical geographers have analysed this debt through the lens of financialisation, few have examined it in terms of monetary politics. This is a salient issue, because poorer nations often have limited control over their monetary policy due to their dependence on foreign currencies, which can adversely affect the structure of their financial markets. Building on the concept of monetary dependency from scholarship on financial subordination, I analyse the monetary politics of debt in Cambodia. Drawing on elite interviews and ethnographic research, I argue that Cambodia's extreme monetary dependence on the US dollar has shaped monetary and fiscal policies that compel poorer households to take on private debt to pay for their basic needs. This paper advances critical geographies of debt and development by studying financial subordination and its impact on financial inclusion in the global South.     

Government-Directed Money Flows and The Discordance Between Production and Consumption in Provincial Economies, 1961–1979

The increasing scale of direct government intervention in money flows raises questions about the changing structure of Canada's space economy. Estimates of intersectoral and interprovincial money flows provide a basis for assessing the changing impact of govenment-directed flows in final demand expenditure, in personal income composition, and in explaining the pattern of discordance between the production and consumption modes of provincial economies. Inferences are made also about the relevance of dominance rankings of urban centres controlling revenue flows in Canada's economic-geographic system.
L'échelle croissante d'intervention directe du gouvernement dans les flux de l'argent soulbve des questions au sujet du changement de structure de l'économie spatiale du Canada. Les estimations des flux d'argent intersectoriels et interprovincaux donnent une base pour évaluer le changement d'impact des écoulements dirigés par le gouvernement vers les utilisateurs finals, la composition du revenus personnel, et par l'explication de l'echantillonage de dtsaccords entre les modes de production et de consommation des tconomies provinciaizs. Des interventions sont faites Cgalement au sujet de la pertinence des classements dominants des centres urbains par le contr6le des flux de revenus dans le systkme Ccono-ghgraphique du Canada.