我国公共教育财政体制改革的进展、问题及对策

我国公共教育财政体制改革在义务教育财政体制、学生收费制度和贫困学生资助制度等方面取得了很大进展,但目前还存在一些问题,突出地表现为政府教育投入不足和公共教育资源分布不均。理论分析表明,应强调政府在教育资源配置中的基础性作用以及中央和省级政府的教育财政职能。今后我国公共教育财政体制改革应注意以下几个方面:制定和完善教育财政法规、建立公平的公立学校资源分配制度、建立规范的义务教育专项转移支付制度、选择合适的高等教育财政模式以及完善贫困学生资助制度。     

Business schools,the anxiety of finance,and the order of the ‘middle tier’

Financial imagination plays a fundamental, yet ambivalent role in the establishment of hierarchies within and between business schools, and in business life at large. This study examines this process in the ‘middle tier’ of business education: that is, in the social space in which students and instructors understand themselves to occupy a ‘mid-range’ position within an order of excellence and success. Largely articulated through business school rankings, this order strongly relies on the centrality of the financial curriculum, proficiency in which is understood as both a proxy for smartness and a sign of moneymaking capacity. In the ‘middle tier’, this order manifests in the form of an anxiety: an order that, though legitimate, is thought not to be attained, or hardly attainable. The study draws from ethnographic investigation in a ‘middle tier’ business school with attention to how finance is made sense of in relation to an alternative curriculum, and in connection with the aim of ‘making it to the top’. A comparison with a ‘top tier’ business school allows furthering understanding of how the order of business schools relies on the anxiety of finance in order to reproduce an acquiescence to dominant financial imagination.     

我国政府对农村金融的扶持与促进建议

理论和实践表明,要克服农村金融领域的市场失灵,离不开政府的支持。近年来,我国各级政府在建立和完善农村金融风险补偿机制、健全政策性农业保险制度以及实现农业信贷与保险有机对接等方面进行了卓有成效的改革探索。今后,不但要注重农业已存在的不同金融需求,更应大力打造不同类型的金融生态,规范发展地方性农村金融机构,扩大农村金融供给,激活、满足农村金融需求;同时,要发挥财政、信贷资金相互协调的配套作用,并建立完善农村征信体系。     

The performativity of the yield curve

This article explores the wide-ranging influence of the yield curve – a diagrammatic device for representing the term structure of effective interest rates on market-traded debt instruments – in contemporary monetary, financial and economic life. Drawing on the expanding literature on financial performativity, including within the field of cultural economy, the article submits that by virtue of its centrality to multiple, closely interconnected and often highly recursive sets of relations between economies, financial markets and central banks, the yield curve is performative at a range of different levels; and, parsing various different extant understandings of performativity, the article theorizes the particular nature of such performativity in the yield curve context. Against the grain of the bulk of the literature on financial performativity, however, the article also endeavors to connect the yield curve’s performativity explicitly to questions of privilege (the privileges of representation) and power (the power to perform) and their unequal distribution. That is to say, the article argues that to understand the multidimensional performativity of the yield curve, we need to draw out its political as well as cultural economy.     

Something new: value and change in finance*

ABSTRACT

Ethnographic and social scientific accounts of the financiers that buy and sell companies for profit often homogenize the players in these social dramas, relying on blunt, totalizing definitions of culture or overly deterministic articulations of habitus. This article, drawing on a two-year study of private equity investors, offers an alternative analytic frame for making sense of how private equity people buy and sell companies. It explores the ways in which private equity people make arguments persuading one another and the larger public that an investment is worth making. Important to these arguments are not only substantive content, the evidence that investors marshal to support a thesis, but also reflective evaluation of what counts as good evidence, meta-commentary. It is in these split levels of analysis that we can appreciate the cultural diversity within finance, Wall Street, and investment banking. I will also suggest that understanding how investors are arguing substantively as well as meta-pragmatically begins to outline a useful theory of culture change within the world of investment banking.     

两权分离背景下公共体育场馆委托经营管理模式的应用研究

摘要：主要采用文献资料法、实地调查法和访谈法,基于公共体育场馆委托经营管理模式的相关理论、政策以及对多个项目的实践比较分析,提出委托经营管理模式的应用意义、需厘清的若干关键问题和发展建议,为创新体育场馆管理体制与运行机制提供理论参考。研究发现：采用委托经营管理模式运作公共体育场馆,可以减轻财政压力、提高场馆运营效率、避免国有资产流失,盘活存量资源、扩建增量场馆。指出应用委托经营管理模式需要厘清的关键问题：1)公共体育场馆的属性;2)公共体育场馆财政政策;3)公共体育场馆的服务内容;4)公益性服务的结构和价值补偿;5）掠夺性经营等。建议政府应加快制定运营方的准入、退出标准;完善公共体育场馆委托受托契约体系;构建公益性服务价值补偿的公共财政目标导向机制;协同运营方统筹公益性与经营性服务;邀请运营方参与场馆设计;建立强有力的监督约束机制。     

新经济下单位内部财务审计控制系统研究

内部财务审计是基于企业科学管理的需要而产生的,是企业内部多层次经营管理分权制度的产物。财务管理内部控制系统的审计是内部审计的一个重要组成部分。研究财务管理内部审计的目的、重点及存在的问题,提出相应对策,有助于财务管理内部审计的完善。     

高职金融课程教学改革浅析

课程教学改革是我国高等职业技术教育教学改革的核心。目前课程教学内容比较陈旧,教学方法仍然比较单一,教学手段落后,严重制约了高职课程教学质量的提高,制约了高等职业教育的发展。培养技术应用型金融人才,金融教学改革是关键。高职金融课程教学的改革主要体现在金融课程的教学内容、教学方法和考核制度等方面。     

Institutional financial assessment: Methodology and meaning

This paper responds to the fourth annual report by W. John Minter and Howard R. Bowen on Independent Higher EducationFinancial and Educational Trends in Independent Higher Education, 1978. Primary thesis: established financial reporting does not tend to do justice to a sound assessment of the financial condition of colleges and universities. Because the latter belong to the service economy, we must know more than we do about changes in quality. Such studies also must say how well institutional objectives are being achieved. College presidents and deans have tended to provide researchers with overly optimistic information. When they later see that Bowen and Minter report this very fact, they complain that their conclusions are not gloomy enough. Such double standards damage realistic program assessment efforts. The blame falls on the respondents and not on the authors. Neither can the authors be blamed for shortcomings in financial accounting ignoring the total cost of institutional activity. If accounting practice were based on a total cost concept the news about higher education finance would more nearly reflect what we all know is true: colleges and universities are worse off than the statistics say.Presented at the Annual Forum of the Association for Institutional Research, Houston, Texas, May 1978.     

对财政本质的再认识

我国对财政本质的传统论述中占主导地位的是“国家分配论”,随着对西方财政理论的研究和借鉴,现在比较具有代表性的观点认为财政是一种公共经济活动。但根据我国社会主义市场经济改革的实践,根据对市场与政府职能的再认识,财政是政府在生产、分配、交换、消费各环节的有计划的经济活动,可简称为“政府经济活动”。