晋察冀敌后抗日根据地的财政预决算制度简析

预决算制度是晋察冀边区在财政建设过程中所创立的有计划收入与有计划支出的战时财政管理制度。此制度既有效地保障了根据地的抗战供给，也为当今市场经济条件下规范各级干部的财政行为提供了有益的借鉴。     

论“特岗计划”的制度创新

作为农村义务教育教师补充机制的“特岗计划”,在其实施过程中存在着一定的现实困境:短期的制度设计导致教师的流动性大,难以维护学校教育的稳定性;制度设计缺乏后续保障,难以维护教师心态的稳定性;制度执行缺乏后期监督,难以维持农村教师补充的持续性.针对这些困境,必须实施“特岗计划”的制度创新:建议将原来中央财政和省财政对特岗教师的支持置换成对提前退休教师退休工资的支持,而将原来由地方财政负担的退休教师工资转换成特岗教师的工资,让新进的特岗教师有编制,一部分老教师提前退休.“特岗计划”的制度创新设计有着必要性和可行性,能够使“特岗计划”发挥更大的作用.     

六朝财政制度变迁与隋唐财政制度渊源略论

汉帝国解体后,先是三国鼎立,再是南北对峙.财政制度变迁有了多种走向.曹魏建立户调制为北朝继承,孙吴最初则继续推行汉制,并结合曹魏制度做了改革.西晋统一南方后,孙吴旧制还有所保留.东晋门阀政治对南朝财政制度影响较大,形成了"士族分财源,寒人掌财权,丁口担赋调"的局面.南朝制度虽是北魏太和新制的重要参照元素,但是影响有限.太和新制,经过北周改革,最终形成隋唐财政制度.     

如何构建公共财政框架下的教育财政制度

随着市场经济体制下公共财政制度的建设,教育财政也必须进行与公共财政制度相适应的改革.本文遵循公共财政制度下教育财政制度的理论分析框架,提出了构建与公共财政制度相适应的教育财政制度的改革建议.     

昭信股票浅析

昭信股票的发行是近代中西文化碰撞的结果.清政府借鉴西方资本主义国家的财政制度,在中国试行公债制度,企图用这种措施解决它所面临着的严重财政危机.由于发行市场、体制缺陷、制度环境等方面的原因,这次公债的发行并不十分成功.尽管如此,由于它引进了西方资本主义的财政观念和财政制度,对中国的封建财政制度给予了巨大的冲击,因此在中国近代经济史上应当占有一定的地位.     

中国县级财政制度的历史变迁与改革思路

建国60年来,县级财政制度变革大致经历了三个阶段.1993年以前以"财政包干"为主;1994年以后比照中央与省级的分税制实行了分税的模式;2003农业税制度改革以后开始实行"省直管县"和"乡财县管"的体制调整.我们在考察县级财政历史变迁的基础上,提出了县级财政制度改革的建议.     

北京市基础教育财政转移支付制度评述

财政转移支付制度是财政体制的一个重要组成部分，同样，教育财政转移支付制度也是教育财政体制的重要组成部分。由于我国基础教育实行“地方负责、分级管理”的体制，而现实情况是地方政府在承担基础教育责任的同时，没有足够的财政资源作为实施政策和发展计划的必要保障，因此各级政府间的教育财政转移支付制度是增加地区教育投入、保证地区间基础教育均衡发展和实现教育公平的重要手段。１．北京市教育财政转移支付制度教育资金的转移支付在北京市早已有之，主要是通过政府间教育事业费、教育专项资金和补助款的拨付来实现的，只不过当时…     

现实与政策意图之间的偏差——中国义务教育财政制度变革的历史与展望

在过去的30年间,中国义务教育财政制度经历了一个复杂而曲折的变革过程.本文基于相关政策的文本分析,先回顾了1978-2000年间中国义务教育财政分权化变革的历史过程,再就现实偏离政策意图之原因与后果进行分析.最后,阐述了2000年后义务教育财政制度之变革内容,并提出了未来三个重要的制度变革方向,即制度的独立化、决策的民主化和财政转移支付的技术化.     

解决中国地区差距问题的政策建议

这是一项重大的制度设计,对于促进中央决策民主化和科学化具有不可估量的作用.为了谨慎起见,可以采取如下过渡形式:如每年召开的全国计划会议和全国财政工作会议,在讨论投资资源和财政资源分配方案时,吸收每个省区领导人参加方案讨论,由各方共同协商解决,出现较大争议时,由中央协调或决定.     

促进义务教育均衡发展的财政转移支付制度研究

财政转移支付制度是促进义务教育均衡发展、实现教育公平的重要手段.但目前我国的义务教育财政转移支付制度存在着支付力度不足、结构不合理、关系不顺、资金分配不规范等问题,影响了其目标的实现.为此,应建立独立的义务教育财政体系,采取合适的义务教育财政转移支付模式,建立促进城乡义务教育均衡化的拨款制度,健全法律保障机制,加强基层政府对义务教育责任的监督,进一步完善义务教育财政转移支付制度,以促进义务教育的均衡发展.     

矩阵的主、次、行、列转置的研究

本将高等代数的中的“矩阵的转置”定义为“矩阵的主转置”,由此给出矩阵的次转置、行转置、列转置的定义,得出相关结论,并予以严格证明,这对矩阵的深入研究有着极其重要的意义。     

红楼一曲绝唱 诗词尽显魅力

《红楼梦》这部小说中含有150多首诗词，有传统诗词之美，小说人物命运的叙述生动感人，又有当今语体文甚至口语的色彩，红楼梦的艺术世界是多彩诱人的，小说学为读者营造了一方“诗词天地”。忽略诗词鉴赏，就不能全面把握《红楼梦》艺术特征，也不能真正认识它的作者，因此，读懂这部书的文辞，品味其诗词韵味，会是一种享受，《红楼梦》以小说文本的可接爱性而雅供共赏，一定会在当前素质教育的诗文美育中起到促进作用。     

上古音系不必立祭废至队曷桓戈部

上古韵部划分是上古音研究的核心部分,韵部划分至清代虽已渐臻完备,但学界对韵部进行再划分的工作一直未断。李新魁先生在二十九部基础上分出祭、废、至、队、曷、桓、戈七部,将上古韵部分为三十六部,其分部的依据不合理,故不必立祭、废、至、队、曷、桓、戈七部。     

Cowan,Whiteness, Resistance to Brown,and the Persistence of the Past

In this paper, I examine the use of litigation as a strategic tool of resistance for thwarting school desegregation. Utilizing Cowan v. Bolivar County Board of Education as a case study, I argue that, despite losing the constitutional right to racially segregate public schools according to an explicit white supremacist doctrine, whites in Bolivar County, Mississippi, were successful in stemming the impending tide of social change associated with school desegregation through litigation. Litigious resistance not only provided southern whites with a racially moderate epistemology for undermining school desegregation regionally, but their legal challenges to school desegregation also laid the groundwork for non-southern white animus toward all federal education policies that promoted racial inclusion.     

《西游记》杂剧对《西游记》小说影响的再认识

通过考察中国戏曲与小说的发展轨迹，结合两的整体关系，指出《西游记》杂剧记叙唐僧取经内容完整，结构宏大，由此演进为小说具有必然性，并进而对它在后世百回本小说《西游记》成书过程中的影响和作用作了具体、客观的评析。     

School disciplines,social representations,and the construction of the didactics of history,geography, and civics

The author presents a concept of the didactics of history, geography, and civics that seeks to link, through a single dynamic, the civic, political, and social goals of school knowledge with everyday classroom practice and pupils' learning. Two concepts occupy the heart of this construction: those of school disciplines and social representations. The concept of school disciplines addresses the fact that school knowledge is a creation of the school, designed to enable it to achieve the social goals it is assigned. A school discipline is thus a particular combination of goals, content (in the form of shared knowledge), methods, and practices. The concept of social representations is a tool serving to analyze knowledge as theories of the natural and social world, its production, and its reception by the different actors involved.     

Investigations into the relationships of the WRAT,the PIAT,the SORT,and the WISC-R in low-functioning referrals

Research involving standardized reading achievement tests has been widespread, but there has been little investigation into the relationships among the more widely used tests of reading achievement. In the present study, the Reading subtest of the WRAT, the Reading Comprehension subtest of the PIAT, and the SORT were compared with each other and with the WISC-R. Results showed a high correlation between the WRAT and the PIAT, a moderately high correlation between the SORT and the PIAT, and a very low correlation between the SORT and the WRAT. The WRAT and the PIAT had higher correlations with the various components of the WISC-R than did the SORT. These findings imply that the WRAT and the PIAT measure essentially the same dimension of reading achievement, possibly verbal fluency, but that the SORT is measuring a different dimension, one that is also tapped to some extent by the PIAT.     

The unintended consequences of school inspection: the prevalence of inspection side-effects in Austria,the Czech Republic,England, Ireland,the Netherlands,Sweden, and Switzerland

It has been widely documented that accountability systems, including school inspections, bring with them unintended side effects. These unintended effects are often negative and have the potential to undo the intended positive effects. However the empirical evidence is limited. Through a European comparative study we have had the rare opportunity to collect empirical evidence and study the effects (both intended and unintended) of school inspections (a key system of accountability) in a systematic way, across seven countries. We present the findings of the unintended effects in this paper. Survey self-report responses from school principals in each country, with differing school inspection systems, are analysed to measure the prevalence of these unintended effects and to investigate the part played by pressure to do well in inspections. A key finding is that increasing pressure in school inspection systems is associated with the undesired effect of the narrowing and refocusing of the curriculum and instructional strategies. We also show that a proportion of school principals admit to misrepresenting the school in data sent to the inspectorate and show evidence for formalisation/proceduralisation (excessive focus on records) and ossification (fear of experimentation in teaching), although these factors are less related to changes in pressure.     

UNESCO,the Faure Report,the Delors Report,and the Political Utopia of Lifelong Learning

Two education reports commissioned by the United Nations Educational, Scientific and Cultural Organization (UNESCO), Learning to be, otherwise known as the Faure report (1972) and Learning: The treasure within, otherwise known as the Delors report (1996), have been associated with the establishment of lifelong learning as a global educational paradigm. In this article, which draws on archival research and interviews, I will explore how these two reports have contributed to debates on the purpose of education and learning. In the first half, I will shed light on their origins, the context in which they came about, how they have been received by the education community and by UNESCO member states and how they have been discussed in the scholarly literature. In the second half, I will discuss the key themes of the reports, in particular lifelong learning as the global educational ‘master concept’. In the last section, I will reflect on how the Faure report and the Delors report are still relevant for our debates about learning today. I will argue that the concept of lifelong learning, as put forward by these reports, was a political utopia which is at odds with today's utilitarian view of education.     

主位理论、主位推进模式与翻译

借助功能语言学主位和主位推进模式有关理论来分析语篇的衔接、信息分布、连贯、语篇发展以及译者如何利用这些分析结果充分解读翻译源文,在以语篇为翻译单位时,采取何种相应的翻译对策,生成在功能和效果上与之相当的目的语语篇。