中国省级财政规模动态综合评价研究

对中国财政规模水平及演化特征的分析和评价,能够引起中央和省级政府对财政规模适度性的重视,为完善新时期财税体制提供理论参考。运用主成分分析法,对中国31个省区市2000-2014年的财政规模进行纵横向分析和评价,结果表明,中国31个省区市财政规模发展是一个动态演进的过程,样本评价期内中国省级财政规模总体呈现"东部平稳,中西部波动"的发展态势。为实现财政规模与经济社会发展相协调,地方政府应进一步推进财税体制改革,优化财政收支结构,实现财政规模适度发展目标。     

财税服务国家治理的新定位、新方向与新路径--兼析习近平关于新时代财税工作的重要论述

习近平总书记关于新时代财税工作的重要论述,是习近平新时代中国特色社会主义思想的重要组成部分,体现了党对财税工作规律性认识的新高度。为解决现行财税体制中还存在的与完善国家治理"不完全适应"的若干缺陷,实现"建立现代财政制度"的改革目标及其任务,财税制度在国家治理中得到创新性发展,发挥基础性、制度性、保障性作用。这种创新的核心内涵在于:在国家治理新平台上赋予财税功能作用新定位;为服务国家治理的财税体制改革指明新方向;为服务国家治理现代化的财税改革明确新路径。     

1994年财税体制改革的历史回顾与思考

1994年前后的财税体制改革是我国30年财税改革乃至改革开放整体进程的分水岭:此次改革之前是探索,之后是补充和完善.正是在1994年分税制财政体制改革、国家与企业分配制度改革以及工商税制改革的基础上,我国初步建立起与社会主义市场经济相适应并符合公共财政运行规范的财政税收体制,从而为社会主义市场经济体制的全面建立及完善奠定了基础.本文试就这一历史性变革进行系统梳理,并对其中分税制改革的历史功绩给出笔者的一点思考,最后从改革理性选择的角度试论未来财税体制改革应坚持以分税制为基础的理由.     

高等院校财税专业《中国财税史》课程教学改革探讨

国家的财政税收,是各个历史时期支持和维护社会制度产生、巩固与发展的物质基础。因此,了解本国财税历史的发展规律及其特点,对现代财税专业的大学生理解、分析现实问题实有裨益。然而目前经济类学生忽视专业史学的现象也普遍存在,如何提高学生学习兴趣,促进课程教学效果的提升,即成为专业史学教师需要认真思考的问题,文章即从几个方面进行分析,试图寻找合适的路径,推进《中国财税史》课程的改革和进步。     

关于县乡财政困难问题的思考

县乡财政是一个国家财政体系中的重要组成部分,是国家财政的基础.随着我国经济形势的变化及改革的深入推进,我国地方财政收入快速增长,但许多地方特别是县乡两级政府的财政困难却与日俱增,赤字规模不断扩大.在考察了县乡财政困难具体情况的基础上,从我国现行财税体制、经济和社会因素等方面进行了多角度的原因分析,力图为县乡财政解困提出一些切实可行的政策建议.     

高等财税教育改革之我见

高等财税教育的发展,不仅对财政、税收,而且对整个经济环境和社会的健康发展都有积极的现实意义和深远的历史意义。中国的高等财税教育如何适应当今市场经济的快速发展,深化改革,提高教育质量,为中国的财政税     

财政分权、政府竞争与地方财政支出结构扭曲的实证研究

伴随我国财政分权改革及以经济绩效为考核标准的官员晋升机制,地方政府间展开了以财政支出为主要途径的标尺竞争。这种竞争和财政分权体制结合在一起,共同对地方政府财政支出偏向产生显著影响。本文基于中国省际面板数据,实证了财政分权、政府竞争对地方政府支出结构的影响。研究发现,虽然中国式财政分权体制下的激励模式所引致的政府竞争行为在经济增长等方面具有积极影响,但是,这种政府竞争行为也造成了经济社会的不平衡状态。因此,我们未来一段时期面临的重大挑战是如何在不打压地方政府积极性的前提下,制定新的激励模式以引导我国地方政府由功能型财政向公共型财政转变。     

也论事权与财权的统一

在中国的财政体制体改革中,事权与财权应该适度统一,这是责权利效相统一原则的要求,是财政适度分权的要求,也是保障地方政府有效履行公共服务职能的要求.但是,事权与财权统一理念的内涵应该有所更新,事权与财权的统一也应在财税体制框架内实现.在事权与财权相统一的改革中,需要对转移支付制度的功能进行合理定位.转移支付制度是事权、财权配置中的必需安排,也是对事权、财权不匹配状况的矫正安排.事权与财权的统一应有法律保障,这种保障在宪法、财政法的规范中都应有所体现.     

民国时期福建财政制度的现代转型

辛亥革命之后,福建陷入了军阀统治时代,直至1934年初政局才基本稳定下来。但福建的财政早已入不敷出,濒临崩溃边缘。为解决财政困难,福建省政府对财税制度进行了多次改革,按照现代税制结构改革福建旧式税收体系,确立了现代省级税收制度与县地方财政体系,建立起现代财政管理制度。这些举措,虽仍有不尽如人意之处,但毕竟在福建基本建立起一套适应现代经济发展要求的财政体系,缓解了福建的财政困难,为后来抗战的坚持保存了一定的经济实力。     

昂请重庆市财政科技投入模式选择

振兴科技是发展经济的根本性战略,振兴科技必须要增加科技投入,为此要按照科学发展观的要求,着力建立适应市场经济和科研工作规律的财政科技投入与管理新机制,提高财政科技资金使用效率,不断提升科技创新能力和科研开发水平,以促进经济社会的持续、协调发展.     

卡思卡特城堡

It is worthy of noting that, whilst Crookston Castle witnessed the earlier and happier portion of Mary's variegated life,     

不同的吃喝玩乐

一、吃和喝吃苹果 eat an apple, 吃药 take medicine,吃糖 have some sweets,吃饭 have one's meals,吃馆子 dine out,吃惊 be surprised/     

漏洞百出的教育

Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help?     

只要努力,不要后悔

There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love.     

浅谈移民问题

Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject.     

Sister Carrie, an Adherent of Desires

Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities.     

Improvement of one-cycle controller by use of proportional integral differential controller

1.IntroductionOne-cyclecontrolmethod,whichwasproposedaboutonedecadeago[1],hasbecomeanattractivemethodinspecialfieldssuchaspowerfactorcorrection[2-6],switchingamplifiers[7,8],etc.Themainideaofthiscontrollerisbasedonintegrationofdiodevoltageinone-cycleandforcesittobeexactlyequaltothereferencevalue.Themainadvantageofthiscontrollerisitsrealtimeabilitytorejectthevariationofinputvoltage[1].Despitethisgreatability,ithasnogoodperformancesinrejectingofloaddisturbanceandfollowingreferencecommands.Espec…     

库克斯顿城堡

城堡, 是欧洲典型的建筑之一, 每个城堡都有一个美丽的传说或是一段历史。从本期开始, 我们将推出“城堡之旅”, 带各位读者去浏览、观赏欧洲各地的城堡, 开始一段文化与历史的旅途!     

The Reader Response Approach to Teaching of English Literature

During interview with English majors, it was found that a majority of students expressed disappointment with their experience of English literature classes. Students' dislike of learning English literature appears to be the major problem of teaching English literature in China. Reader response approach is a good way to solve this problem. In this paper, I explain the rationale behind the reader response approach, such as its origin, definition, features, assumptions, and strategies. Then I illustrate how reader response approach works as a teaching strategy by presenting several teaching models. At last I evaluate its usefuiness for teachers and present the advantages of reader response approach in Chinese context.