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预算法定的困境与破解——兼论新时期依法监督和管理预算的现实有效性
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作者 王金秀 王晨辰 《财政监督》 2017年第6期45-49,共5页
现代预算制度产生与发展的标志是预算法定,一方面,政府式委托代理关系在预算领域提供法定方式形成"法约"型契约关系,由此,通过预算编审权的配置形成现代国家治理结构;另一方面,预算法制归属于公法,遵循法无授权不可为的原则,... 现代预算制度产生与发展的标志是预算法定,一方面,政府式委托代理关系在预算领域提供法定方式形成"法约"型契约关系,由此,通过预算编审权的配置形成现代国家治理结构;另一方面,预算法制归属于公法,遵循法无授权不可为的原则,即预算法定原则,预算法定意味着预算安排应该由立法程序或法律确定,实质上是要求预算民主化,强化预算约束力。但由于"契约"的不完备、不确定性,转轨期的不稳定性,法律关系的复杂性以及市场经济的波动性等,预算法定存在现实困难。针对此,预算准则应以法理为先、着重确立法律精神、兼顾文理,预算法制要预留空间和弹性、功能互补,预算现实活动通过年度预算安排进行相机决策,在依法确定年度预算的基础上将预算法制长期约束和年度预算的短期安排有机结合,二者长短互补体现预算法定的精神和原则,实现各预算角色的科学分工、权责有效配置,由此,依法监管预算的依据也应该是一系列预算法律法规所构成的预算法制体系以及每年经过人大审批通过的、具有法律效力的年度预算。 展开更多
关键词 预算 预算民主化 委托代理 “法约”关系 原则
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Application of Nuclear rDNA Phylogeny in Coniferopsida and Taxaceae
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作者 Qian ZHOU Minjie JIANG Bida GAO 《Agricultural Science & Technology》 CAS 2016年第8期1978-1981,共4页
Due to differences in morphology, ecology and biology, the phylogenesis of Coniferopsida and Taxaceae remains controversial, and the phylogenetic relationship of Pseudotaxus is yet to be confirmed. Three rDNA regions,... Due to differences in morphology, ecology and biology, the phylogenesis of Coniferopsida and Taxaceae remains controversial, and the phylogenetic relationship of Pseudotaxus is yet to be confirmed. Three rDNA regions, ITS1, 5.8S rDNA, and ITS2, were prepared for 77 species belonging to seven families of Coniferopsida, including Taxaceae. Maximum parsimony(MP)and Neighbor-joining(NJ) analyses were performed. Results showed that:(1) the Coniferopsida species formed three branches:(Taxaceae, Cephalotaxaceae, Cupressaceae, Taxodiaceae),(Araucariaceae, Podocarpaceae), and(Pinaceae);(2) Taxaceae included Taxus, Pseudotaxus, Amentotaxus, and Torreya; and(3) Pseudotaxus belonged to Taxaceae, with a support rate of 97%in MP analyses and 99% in NJ analyses. 展开更多
关键词 Coniferopsida TAXACEAE Pseudotaxus ITS
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Video stabilization motion filtering based on constraint unscented Kalman filter
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作者 谢宗伯 Feng Jiuchao 《High Technology Letters》 EI CAS 2011年第2期140-145,共6页
A motion filtering method is proposed in this paper, which takes into consideration the existence of certain system constraints with respect to the amount of the corrective rotational and translational motions that ca... A motion filtering method is proposed in this paper, which takes into consideration the existence of certain system constraints with respect to the amount of the corrective rotational and translational motions that can be applied on each video frame for stabilization. The interdependence between rotational and translational constraints is considered, and a constraint unscented Kalman filter (CUKF) algorithm is utilized to achieve a smoothly stabilized motion. The method is applied to stabilize each video frame, and the results reveal that the proposed approach improves the stabilization performance in comparison with the trivial approach. 展开更多
关键词 index terms-video stabilization motion filtering constraint unscented Kalman filter(CUKF)
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