高等学校实行财政国库集中支付制度改革的探讨

财政国库管理制度改革作为规范财政支出的一项重大改革和制度创新,对于加强财政管理监督、提高财政资金使用效益、增强财政的宏观调控有重要作用。国库集中支付制度对高等学校来说是一个全新的课题,需要我们树立科学的管理观念,打破传统的思维定势,积极稳妥地推进国库集中支付制度在高校的实施。     

国债恢复发行以来管理改革的回顾及评价

国债管理体制是财政管理体制的重要组成部分,国债管理改革是财税体制改革的重要内容。国债自1981年恢复发行起至1994年分税制改革之前基本处于恢复阶段,改革的重心以制度重建和调整为主,主要包括发行管理和流通管理。1993年《国务院关于实行分税制财政管理体制的决定》正式颁布后,分税制改革开始实施,国债管理改革主要包括对中央财政赤字弥补方式和对国债使用、发行、结构、流通等环节的改革。中共十八届三中全会为财政确立了"国家治理的基础和重要支柱"的新定位,由此开启了财税体制改革的新进程。     

工业化初期的新中国财政格局演进初探

正财政分权并不是改革开放后才产生的。新中国成立初期,面临着非常复杂和严峻的经济形势,中央财政经济委员会先后采取了多种举措稳定市场,但财政收入与支出脱节的问题日益严重,于是中央政府开始着手逐步统一财经工作。高度集中的统收统支的财政管理体制由此确立,从而在根本上扭转了原来分区管理方式下中央政府所面临的财政困境。     

清代中央财政与地方财政的调整

清代中央财政与地方财政的调整陈锋清代中央财政和地方财政几经变动与调整,就中央财政与地方财政的关系及其性质而言,清代前期与后期是大为不同的。前期,中央财政与地方财政的调整,主要反映出在户部控制之下,钱粮起运、存留比例的变动;后期,中央财政与地方财政出现...     

试述晚清户部银库制度与庚子之后的变革

清代的户部银库事关中央财政的出纳,执行着类似国库的功能。本文拟从外省银两的解缴、人员设置、银钱的收发、存储等角度对银库制度作一梳理,并详述庚子之后该制度发生的变化,以期明晰清代银库制度的得失和清末新政时清政府财政体制的变化。     

试述晚清戶部银库制度与庚子之后的变革

清代的户部银库事关中央财政的出纳,执行着类似国库的功能.本文拟从外省银两的解缴、人员设置、银钱的收发、存储等角度对银库制度作一梳理,并详述庚子之后该制度发生的变化,以期明晰清代银库制度的得失和清末新政时清政府财政体制的变化.     

2002-2013年我国国库集中支付领域文献的文献计量内容分析

2007年,我国国库集中支付制度确立了在财政资金管理的基础地位,其如何进行有效的制度改革和创新,不断解决改革所出现的若干深层次问题已经成为了目前我国财政管理制度完善的重要研究方向和课题。本文将利用文献计量的方法,对2002年-2013年我国国库集中支付领域的主要研究文献进行检索和梳理,以期为我国国库集中支付制度的改革深入提供一定的参考价值。     

从“羡余”看北宋中央与地方财政关系

从“羡余”看北宋中央与地方财政关系高聪明北宋结束了中唐以来的分裂割据局面,实现了辖区内行政、军政、财政的统一。就其中的财政方面而言,三司作为中央一级的最高财政管理机构,对地方财政的管理大大加强,改变了唐后期以来地方节度使擅财的弊端,因而也就有了这样的...     

浅谈会计集中核算

推行会计集中核算,有利于加强财政资金的管理和监督,有利于规范财务管理和会计行为,有利于提高财政资金使用效益。但在实践中也存在局限性和不够完善的地方。主要是会计中心工作模式缺陷,收支的分账管理和会计中心功能不全。笔者结合实际提出几点设想：巩固完善会计集中核算的成果,构建新型的财政稽查监督体制,建立财政稽查、审计、资金绩效评价体系;会计中心加快转变职能,从核算型向管理型转化;完善内外监控制度,建立公开、高效、廉洁、务实的财政管理运行机制。     

试论明代中前期西南地区私茶贸易危害

明代中前期,西南地区私茶贸易发展甚速,并最终取代官方茶马贸易。本文认为明代中前期西南地区的私茶贸易助长了明代官场腐败,败坏吏治;破坏明代边防战略;影响明朝财政等方面危害。我们在肯定私茶贸易积极作用时,还要重视私茶贸易所带来的消极影响,并加以适当引导和管理。     

The Challenges of Financial Responsibility in the Tribal Administration of Bechuanaland Protectorate, 1919–1966

Abstract

This account of tribal finances in Bechuanaland Protectorate under British colonial rule argues that while the treasury dispensation made the tribes responsible for their finances, it also brought about a new dynamic and challenge in tribal communities as a result of a new monetary and financial system. Little or inadequate remuneration led to low morale, theft, and the employment of incompetent personnel in some instances. The colonial authority needed the chiefs to run tribal affairs and for political stability. As a result, chiefs often escaped unpunished whenever they were involved in peculation of funds. On the other hand, when tribal revenue workers did the same they were harshly dealt with. Efficiency and corruption in the treasury system differed from one area to another and was dependent on the character of the chief in the area.     

清代前期奏销制度与政策演变

奏销制度是财政制度的重要内容之一。清代的奏销制度有一个逐步完善的过程 ,在这一过程中 ,既借鉴、承袭了前朝的某些规章 ,又在新的政策指导规范下有所修改补充。本文在叙述奏销行政组织职能与奏销程序的基础上 ,主要对常规奏销制度和战时奏销制度以及与此相关的政策演变做系统探讨 ,以期明了清代前期钱粮奏销的程序和运作特点 ,及制度与政策、财政与吏治的相互关系。     

外资金融机构在中国的区位分布研究

随着我国金融业开放领域和地域的逐步扩大,在中国的外资金融机构数量迅速增加,但地域分布很不平衡。章从地区和城市这两个层次分析了其分布的总体特征,并认为影响外资金融机构区位分布的主要因素是市场规模、政策导向、人力资源、信息流通、历史传统和地缘经济等。今后,随着我国对外开放的深入和西部大开发战略的实施,外资金融机构将逐步向内地推进,中西部地区的外资金融机构数会不断增加,但现有的总体分布格局在短期内不会改变,外资金融机构仍然会向几个主要的金融中心集聚。     

明代知县幕友小考

明中叶以后,县级机构中出现了县官私人聘请的幕友,而“幕厅”一类的名称却并非幕友的办公地点。当为典史帮助知县办理文案的场所。县官幕友的雏形是“主文”,是以衙门中积年书手演变而来的,地位高于书算,其作用是协助县官处理刑名、钱谷一类的政务。     

Regime Complexity and the Institutions of Crisis and Development Finance

The theory of regime complexity offers a useful lens through which to analyse the increasing density of international institutions and the patterns of conflict and cooperation among them. Scholarship on crisis and development finance would benefit from more fully employing this approach to explain the emergence of overlapping institutions and offer recommendations for designing regime complexes. The theory advanced here emphasizes the strategies of key states to use institutional overlap to limit agency ‘drift’ away from their preferences. Prioritizing control often comes at the cost of conflict among the institutions, however, and can thus impede the achievement of financial stability and development goals. The regime complexity approach is distinct from the rational design of institutions, institutional experimentalism and theoretical realism. Drawing on lessons from the euro crisis, this article offers informed conjectures on financial arrangements in the regions of Latin America and East Asia and their interaction with global multilateral institutions, such as the International Monetary Fund.     

Institutionalising Future Geographies of Financial Inclusion: National Legitimacy Versus Local Autonomy in the British Credit Union Movement

In Great Britain, financial infrastructure withdrawal and community economic decline have focused attention on the capacity of locally "alternative" financial institutions to combat social and financial exclusion. This paper examines one such institution, the residential or "community" credit union, which provides a low-cost source of credit for members drawn from a common bond area usually based upon place of residence and/or work. Although community credit unions have traditionally been seen as providing individuals and communities with the opportunity to access credit and savings facilities in areas where there has been contraction in bank and building society provision (the financial "mainstream"), ongoing attempts exist to move away from the traditional role of community credit unions. This transition has set up three main challenges for the British credit union movement, discussed in this paper as follows: (1) a struggle over the attempt to redefine the "model" credit union within the national credit union movement; (2) the changing regulatory context for credit union development, including attempts to embrace credit unions within New Labour policies on social exclusion; and (3) a "local" challenge, including the incorporation of credit unions into community economic development initiatives. The paper considers how these challenges feed into wider understandings about the social relations, categorisation and autonomy of locally "alternative" financial institutions. We argue that future research on geographies of financial inclusion focusing on "alternative" institutions and their relationship to the financial mainstream needs to pay close critical attention to potential contradictions and tensions operating at different, yet intersecting spatial scales.     

A Study of Suzhou as the Economic Center of China during the Ming and Qing Dynasties

As the biggest tax payer in China during the Ming and Qing dynasties, Suzhou was the most prominent center to provide tax, money and grain for the country. It was known for its commodity production of silk, cotton, and printed materials. Suzhou’s wood manufacturing and processing industry were also unrivaled. Meanwhile, Suzhou was famous for jade carvings, embroidery, mounting, lacquer, musical instruments and other processing industries of copper, iron, gold, silver, etc. As a world-famous center of commodity production and processing, Suzhou exported the local commodities and imported various kinds of raw materials. Suzhou was also a transportation center in China, transporting goods and materials across the country and balancing the market. Financial institutions such as banks and exchange shops were established in Suzhou as well, where the circulation of silver and copper coins was voluminous and the use of foreign silver coins started early. With advanced financial settlement methods, Suzhou absorbed the capital from towns and cities nearby, profited from high cash turnover, and became a highly developed financial center. As far as the economic aggregate, commodity production and circulation were concerned, Suzhou was a far more advanced urban center than Hangzhou which was another industrial and financial city.     

The locus of financial regulation: home versus host

If the G's are the world's steering committee, the step from G7 to G20 deepened the democratic legitimacy of this committee. However, it also shifted influence to a group that share little else other than economic power: they have diverse experiences, challenges, cultural perspectives and starting points. This is particularly the case in the field of financial regulation, where action across these countries in recent months—despite all the language of global regulation—is increasingly local. The prospect of the new global being quite local has dismayed some. But it need not. This article challenges the dichotomy of more global versus more local. It argues that financial internationalism—greater cooperation by nations for the benefit of all—is better served by institutions that help to integrate diverse systems than those which try to enforce one‐size‐fits‐all approach to very different economies. International banks persuaded regulators of the benefits of home country regulation and a level playing field for bankers. But the benefits accrued largely to the banks in the boom and proved an avenue for contagion during the crash. Host country regulation may prove a safer way to regulate financial systems, in particular by allowing regulation to be more responsive to national economic conditions and cycles. It is likely that a shift back to host country regulation will act as a drag on international capital flows. The instinct of economists is that the cost of this is uncertain, suspect and conditional, especially when compared to the costs of financial crashes. Host country regulation does not mean there is no role for international institutions, such as the newly minted Financial Stability Board. Instead, it suggests a more nuanced role, potentially encompassing the policing of international market infrastructure, financial protectionism, information free flow between regulators and the convergence of regulatory principles and the consolidation of regulatory instruments. An informed and collegiate process of integrating different financial systems will be a more resilient system than one which tries to apply a single rule book across inherently different countries.     

近代长江中下游地区农村典当三题

典当是中国农村重要的金融机关,与其它借贷相比,利息较低,属于温和的高利贷.典当与农村经济和农民生活关系密切,它不仅是农民重要的融资机构,而且还是连接都市金融与农村金融的桥梁,对农村金融运转有重要的作用.     

明清苏州经济中心地位略论

明清时代的苏州,交纳赋税最多,负担最重,是全国最为突出的赋税钱粮重地;丝绸、棉布及加工业和书籍刻印等大宗商品生产极为发达,木器制造加工业独步全国,玉器雕琢、绣作、裱褙作、漆作、乐器、铜铁金银器加工业等极其精巧,是举世闻名的商品生产加工中心;大规模输出当地大宗商品,输入各种原材料,转输全国物资并平衡整合市场,是全国物资的流通转输中心;钱庄、票号等金融机构布设密集,银钱流通量巨大,较早行用洋银,金融结算手段较为先进,吸纳周围城镇的资本,货币周转获利较快,是高度发达的银钱金融中心。从当时苏州的经济总量、商品生产和商品流通来看,其中心都市的地位远在另一工商城市杭州之上。