我国城乡二元财政的形成与一元化演变

新中国成立后,为了给重工业优先发展的工业化提供资本积累,我国政府通过征收农业税建立了城乡二元税制,并采取城乡二元公共品供给制度,使农民的税收负担比城市居民的税收负担重,而农村居民享有的公共品比城市居民少,加速了城乡二元经济结构的形成和演进。进入工业化中期,我国及时调整了经济发展战略,实行工业反哺农业的政策,2006年取消了农业税,城乡二元税制不复存在;同时通过一系列农村公共产品供给体制的改革,城乡二元公共品供给体制也不复存在,但财政分配的城乡二元性还存在。二元财政制度的一元化,并不意味着长期二元财政制度的结果可以立即得到消除,城乡收入差距、消费差距、公共服务差距依然会长期存在。加速城乡一体化,政府还应加大对"三农"的财政支持力度,提高城乡二元财政支出对比度。     

Continuous walking and time- and intensity-matched interval walking: Cardiometabolic demand and post-exercise enjoyment in insufficiently active,healthy adults

ABSTRACT

We compared cardiometabolic demand and post-exercise enjoyment between continuous walking (CW) and time- and intensity-matched interval walking (IW) in insufficiently active adults. Sixteen individuals (13 females and three males, age 25.3 ± 11.1 years) completed one CW and one IW session lasting 30 min in a randomised-counterbalanced design. For CW, participants walked at a mean intensity of 65–70% predicted maximum heart rate (HR_max). For IW, participants alternated between 3 min at 80% HR_max and 2 min at 50% HR_max. Expired gas was measured throughout each protocol. Participants rated post-exercise enjoyment following each protocol. Mean HR and V˙O₂ showed small positive differences in IW vs. CW (2, 95%CL 0, 4 beat.min^?1; d = 0.23, 95%CL 0.06, 0.41 and 1.4, 95%CL 1.2 ml.kg^?1.min^?1, d = 0.36, 95%CL 0.05, 0.65, respectively). There was a medium positive difference in overall kcal expenditure in IW vs. CW (25, 95%CL 7 kcal, d = 0.58, 95%CL 0.33, 0.82). Post-exercise enjoyment was moderately greater following IW vs. CW (9.1, 95%CL 1.4, 16.8 AU, d = 0.62, 95%CL 0.06, 0.90), with 75% of participants reporting IW as more enjoyable. Interval walking elicits meaningfully greater energy expenditure and is more enjoyable than CW in insufficiently active, healthy adults.     

如何应用0～1评分法评选施工方案

0～1评分法是工程经济分析中的一种思维方式、组织管理方法、设计理念和建造原则,它以功能分析为核心,以产品、工艺技术等为研究对象,以有组织的集体创造活动为基础,以提高产品价值为目标.0～1评分法是一种识别和消除不必要的费用（在不牺牲质量和可靠性的前提下）的有组织的努力.     

家庭教育支出的阶层差异及其社会意义

教育作为社会事业的组成部分,社会分层现象必然对它产生深远影响。通过对家庭教育支出进行分类别分析,得出三个关键性的结论。首先,学校收取的两类教育费用的阶层差异相对较小,分布均匀,收费治理已经取得明显收效;其次,家庭教育支出的阶层差异主要反映在选择性教育支出项目上,择校和课外辅导支出反映出明显的阶层偏好;第三,交付学校用于购买必要学习用品和住宿的费用在各类家庭中的差别不大,但是,对低收入家庭是较沉重的负担。在数据分析的基础上,还就家庭教育支出的政策意义和社会意义进行了研究,指出改进教育预算制度、对学习用品和住宿进行补贴是提高财政投入效率的有效措施。     

浅析固定资产后续支出的会计核算

文章结合2006年财政部制定的新会计准则对固定资产后续支出的内容、核算办法进行了探讨,指出了其对会计重要性原则的运用,并分析了会计人员的职业判断对固定资产后续支出核算的影响。     

省际间义务教育不均衡问题的实证研究——基于生均经费的分析指标

省际间义务教育的均衡发展是实现教育公平的关键,在基于生均经费指标的剖后发现我国省际间义务教育不均衡问题相当严重;通过建立多元回归模型的分析,笔者认为,省级政府的投入努力程度不高、"省级财政不中立"是省际间义务教育不均衡问题产生的重要原因;为促进省际间义务教育的均衡发展,中央应加大转移支付力度,制定制度激励省级政府投资义务教育的努力程度,出台科学、合理的公用经费充足性标准,重视公用经费的专项拨款。     

我国公共教育经费投入指标的回顾与前瞻——基于政府财政能力的分析

十多年来,我国公共教育经费投入指标从未达到过目标,这与政府财政能力密切相关,如财政收入占GDP的比例过低;财政负担结构不合理,中央财政能力没有得到充分发挥;经济发展不平衡,许多地方财政困难等。在未来若干年内,随着我国经济的发展和政府财政、教育政策的调整,我国将逐步具备达到公共教育经费投入目标的财政能力或可能性。     

基于个人账户基金收支平衡的投资问题研究

社会养老保险基金变混账管理为分账管理后,个人账户实账运行,基金积累越来越多,将面临着一个自身收支平衡的问题。鉴于现行个人基金投资管理体制难以确保良好的投资收益率,实现基金的收支平衡面临风险。因此,推行基金的市场化运作,创新基金投资工具,优化投资组合配置,并切实加强基金投资监管,是确保个人账户基金收支平衡的有效策略。     

Relationships amongst cultural dimensions,educational expenditure and class size of different nations

Many studies have concentrated on investigating educational expenditure and pupil–teacher ratio to see how these two factors can influence the quality of education. This study chooses to examine these two educational factors from a different perspective. If educational expenditure and pupil–teacher ratio really have a significant impact on the quality of education as many studies have claimed, it is important to step back and understand why some regions choose to have high/low educational expenditure and high/low pupil–teacher ratios. This study found that culture has an important impact on these two educational factors. Hofstede's cultural dimensions, namely Power Distance and Individualism, were applied and results showed that these two cultural dimensions, when applied to 43 regions around the world, demonstrated a significant impact on educational expenditure and pupil–teacher ratio.     

Educational Research Expenditure in Switzerland: Overview and Analysis

Switzerland spends about 6% of its GDP on education. In the past few years, there have been carrying out important reforms in the educational field, for example introducing a vocational high school diploma and creating specialized higher vocational institution (hautes écoles). What is the extent of educational research in this context? There are very little data on this subject. To meet the need of information, we carried out a study examining expenditure on Swiss educational research from 1998 to 2000 and the link between sources of funding and research centres. The results of the above-mentioned study show that expenditure on educational research is modest compared with the overall cost of the educational system. It also reveals a distinct distribution of tasks amongst the institutions directly dependent on state educational administrations and universities. Although there are also other sources of funds, educational research relies mainly on public funding. This is disconcerting, as public budgets have been facing cuts in recent years, and new requirements for research needs will arise (future research is likely to involve such activities as evaluating reforms and participating in international survey). We conclude new funding strategies have to be found and researchers need to communicate their results more effectively.