In the research, reform of rural collective economy property right system in Beijing rural-urban continuum was explored in terms of background, cause, pro- cess and practice modes by surveying and interviewing, and th...In the research, reform of rural collective economy property right system in Beijing rural-urban continuum was explored in terms of background, cause, pro- cess and practice modes by surveying and interviewing, and the value of system reform on urbanization in rural areas was illustrated from the perspective of farmers who lose lands. The results showed that since reform and opening-up, disadvan- tages of collective economy property are always the fundamental cause of reform; rural-urban contradiction produced from rapid urbanization makes the reform much more urgent; shareholding co-operative system is the essence of reform of collective economy property right system. Rural collective economy property right system in Beijing includes stock-assets quantification shareholding co-operative system, share- capitalization of contractual land management right, farmers as shareholders by investment, and resource and capital mode, with advantages and disadvantages respectively. The common character should be noticed is that all modes have share on contractual right of land, indicating the core of the reform of property system lies in asset quantification and stock quota. In improving urban-rural integration and modern market system, as well as endowing more rights to farmers, reform of rural collective economy property right system is of great significance, which provides a transition space and buffer mechanism for urbanization in rural areas.展开更多
At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state： Owned assets, have severely impeded the pr...At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state： Owned assets, have severely impeded the process of the SOEs reform. This paper conducts an in-depth analysis on auditing problems in the process of the SOEs reform from managerial points of view, makes the suggestion that we should introduce governmental audit into the auditing supervision of the SOEs reform, and discusses its methods, approaches, contents and procedures in detail. This paper also indicates the possible obstacles of implementing this suggestion.展开更多
The Third Plenary Session of the 18th CPC Central Committee ushered in a new chapter of China＇s comprehensive deepening of reform. The basic objective of comprehensively deepening reform of the state sector of econom...The Third Plenary Session of the 18th CPC Central Committee ushered in a new chapter of China＇s comprehensive deepening of reform. The basic objective of comprehensively deepening reform of the state sector of economy in the new chapter is to fully integrate this sector with a sophisticated market economic system with the market playing the decisive role in resource allocation. In order to achieve this objective, China is confronted with the four major priorities of adjusting the functions and layout of the state sector of economy according to national mandates, expediting the mixed ownership reform, creating a classified and multi- tiered new system for the administration of the sector, and developing a modern corporate system for SOEs to ensure an efficient micro-level governance mechanism for the sector. （1） The functions of the different types of SOEs should be accurately defined and SOEs should be divided into the three types of public policy SOEs, functional SOEs, and commercial SOEs. This classification forms the premises for reforming the state sector of economy. Based on the functions of the three types of SOEs, the directions and emphases for strategic adjustment should differ as well. （2） The mixed ownership reform should adhere to the methodological principles of combining top-down and bottom-up approaches, implementing pilot programs, and promoting coordinated progress. Practical implementation should ensure fair and standard reform procedures, reform programs consistent with laws and regulations, open and fair equity transfers, as well as fair and transparent internal distributions. The mixed ownership reform of SOEs should introduce the employee stock ownership system and adhere to the principles of compatible incentives, shared growth, and long-term development. Monopolistic sectors should be transformed into competitive market structures to create conditions for the implementation of mixed ownership for SOEs. （3） The new system for the administration of the state sector of economy should comprise three hierarchies： the Commission for the Administration of State Economy at the top level, state capital operation companies or state capital investment companies at the intermediate level and general for-profit enterprises at the bottom level, which administer public policy, functional SOEs, and commercial SOEs respectively. （4） Under the new system for the administration of the state sector of economy characterized by the three hierarchies and categories, the key for perfecting the modern corporate system of SOEs is to establish a differentiated, classified governance mechanism, i.e., different corporate governance mechanisms should be created for SOEs of different functions and roles.展开更多
The reform of tax sharing system has made achievements from 1994 to now, but it also causes the lack of main tax category in local-tax system. Meanwhile, the disadvantage of property tax system in China exacerbates th...The reform of tax sharing system has made achievements from 1994 to now, but it also causes the lack of main tax category in local-tax system. Meanwhile, the disadvantage of property tax system in China exacerbates the dilemma of local finance, which can＇ t play the role of regulating real estate market. As the main content of real-estate tax reform, house property tax reform has been widely concerned and discussed since 2003. The paper analyzes the characteristics and disadvantages of the existing real-estate tax in China and the real-estate tax reform in Shanghai and Chongqing. The analysis indicates that the perfect real-estate tax has been established in China, but it is in the exploration stage.展开更多
The first 20 years of this century is the period of strategic opportunities of building a weU-offsociety in an all-round way, at the same time, China＇s social development is also facing a lot of systemic risk. Econom...The first 20 years of this century is the period of strategic opportunities of building a weU-offsociety in an all-round way, at the same time, China＇s social development is also facing a lot of systemic risk. Economic change and social transformation puts forward new requirements for the social security system reform. This paper studies the theoretical basis of the social security system reform, analyzes the status quo of China＇s social security system and the existing problems and experience in social security system of other countries for reference, on the basis of perfecting China＇s pension, medical, unemployment and other social security system, the construction is suitable for the situation of our country＇s social security system with Chinese characteristics, ensuring and improving people＇s livelihood, the achievements of reform and opening to the public to achieve genuine sharing is of great significance.展开更多
In the 1990s, China＇s urban housing reform in full swing. With the development of housing commercialization, the housing accumulation fund system in our country has come into being, which rapidly focus on development...In the 1990s, China＇s urban housing reform in full swing. With the development of housing commercialization, the housing accumulation fund system in our country has come into being, which rapidly focus on development and perfection. At the same time, the public accumulation fund for housing construction funds collection amount has reached a certain scale, which not only effectively play the function of housing security, but also precipitate more balance a lot of money.The appreciation will to be solved.展开更多
A new extractive boom looms over Bolivia, home to roughly a third of the world＇s lithium reserves. Since previous mining booms have not put the country on a sustainable development path, this paper briefly outlines t...A new extractive boom looms over Bolivia, home to roughly a third of the world＇s lithium reserves. Since previous mining booms have not put the country on a sustainable development path, this paper briefly outlines the initial results of a research on policy options to break away with the past. The paper first assesses the relationship between resource dependence and sustainable development by looking at the evolution of genuine savings in Bolivia and neighbouring, resource-rich countries. It then discusses Bolivia＇s potential position on the world＇s lithium market and examines the institutional variables that shape perceptions, expectations and policy options at national and local levels. Notwithstanding major technological challenges, the paper concludes that further research should shed light on how inclusive processes can be nurtured in rentier states, and how far specific institutional reforms can contribute to turning the looming lithium boom into sustainable outcomes in the Bolivian case.展开更多
In recent years, with the further development of our country＇s financial management system, the existing budget accounting system can not adapt to the current management system, many problems are exposed in the actua...In recent years, with the further development of our country＇s financial management system, the existing budget accounting system can not adapt to the current management system, many problems are exposed in the actual operation. Therefore, we must proceed from the actual situation, using the scientific method, reform of the budget accounting system, promote the budget accounting system more scientific and perfect. This article will carry on problems existing in the current budget accounting system analysis, put forward the reform ideas and suggestions accordingly, with a view to the reform and development of the budget accounting to meet the objective demand of the development of the times.展开更多
Based on historical records of extreme climate events and population densities in Gansu and Shaanxi, and information on climate change, populations, new cultivated cropland, and administrative system reform in Xinjian...Based on historical records of extreme climate events and population densities in Gansu and Shaanxi, and information on climate change, populations, new cultivated cropland, and administrative system reform in Xinjiang, this study explores the interaction between climate change, migration, and regional administrative reform in the middle Qing Dynasty. The results showed that the surge in population migration from Gansu and Shaanxi to Xinjiang during 1760–1820 was caused by extreme climate events(droughts and floods) and population pressure in Gansu and Shaanxi. During 1760–1880, the climate in Xinjiang was unusually cold and humid, which was highly conducive to abundant regional water resources. This provided favorable conditions for farmland irrigation and further promoted agricultural cultivation, population growth, and town development within this region. Additionally,the interactions between climate change and the above-mentioned social factors, which acted as driving forces, spurred the reform in the administrative system of Xinjiang whereby the military administration system was transformed to a province administration system. Through this reform, the Qing government managed to restore peace and stability in Xinjiang. This study contributes to a better understanding of climate-related population migration and enhances our knowledge of the impact-response chain between climate change, ancient social developments, and political coping strategies, especially in regional administrative reform.展开更多
Collective forest tenure reform and water rights system reform are two types of resource system reform initiated by the Chinese government since the implementation of the reform and opening policy of the 1980 s.Forest...Collective forest tenure reform and water rights system reform are two types of resource system reform initiated by the Chinese government since the implementation of the reform and opening policy of the 1980 s.Forest tenure reform has been completed and water rights system reform is ongoing.This study analyzes key points and problems with collective forest tenure reform and summarizes four typical successful reform measures and lessons that will have implications for the developing water rights system：the collective forest-cutting quota system,collective forest tenure compensation,collective forest tenure confirmation,and collective forest tenure trading center.A flexible water permission index,compensation measures in water rights trade,water rights approval,and various forms of water rights trading platforms are proposed as reform measures.This study fills a gap in comparative studies between two important resource system reforms in China and provides a reference for further reform and development of water rights systems locally and abroad.展开更多
基金Supported by Major Project of the National Social Science Fund(13&ZD027)National Natural Science Foundation of China(41371177)the National Science and Technology Support Planning(2012BAJ22B03)~~
文摘In the research, reform of rural collective economy property right system in Beijing rural-urban continuum was explored in terms of background, cause, pro- cess and practice modes by surveying and interviewing, and the value of system reform on urbanization in rural areas was illustrated from the perspective of farmers who lose lands. The results showed that since reform and opening-up, disadvan- tages of collective economy property are always the fundamental cause of reform; rural-urban contradiction produced from rapid urbanization makes the reform much more urgent; shareholding co-operative system is the essence of reform of collective economy property right system. Rural collective economy property right system in Beijing includes stock-assets quantification shareholding co-operative system, share- capitalization of contractual land management right, farmers as shareholders by investment, and resource and capital mode, with advantages and disadvantages respectively. The common character should be noticed is that all modes have share on contractual right of land, indicating the core of the reform of property system lies in asset quantification and stock quota. In improving urban-rural integration and modern market system, as well as endowing more rights to farmers, reform of rural collective economy property right system is of great significance, which provides a transition space and buffer mechanism for urbanization in rural areas.
文摘At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state： Owned assets, have severely impeded the process of the SOEs reform. This paper conducts an in-depth analysis on auditing problems in the process of the SOEs reform from managerial points of view, makes the suggestion that we should introduce governmental audit into the auditing supervision of the SOEs reform, and discusses its methods, approaches, contents and procedures in detail. This paper also indicates the possible obstacles of implementing this suggestion.
文摘The Third Plenary Session of the 18th CPC Central Committee ushered in a new chapter of China＇s comprehensive deepening of reform. The basic objective of comprehensively deepening reform of the state sector of economy in the new chapter is to fully integrate this sector with a sophisticated market economic system with the market playing the decisive role in resource allocation. In order to achieve this objective, China is confronted with the four major priorities of adjusting the functions and layout of the state sector of economy according to national mandates, expediting the mixed ownership reform, creating a classified and multi- tiered new system for the administration of the sector, and developing a modern corporate system for SOEs to ensure an efficient micro-level governance mechanism for the sector. （1） The functions of the different types of SOEs should be accurately defined and SOEs should be divided into the three types of public policy SOEs, functional SOEs, and commercial SOEs. This classification forms the premises for reforming the state sector of economy. Based on the functions of the three types of SOEs, the directions and emphases for strategic adjustment should differ as well. （2） The mixed ownership reform should adhere to the methodological principles of combining top-down and bottom-up approaches, implementing pilot programs, and promoting coordinated progress. Practical implementation should ensure fair and standard reform procedures, reform programs consistent with laws and regulations, open and fair equity transfers, as well as fair and transparent internal distributions. The mixed ownership reform of SOEs should introduce the employee stock ownership system and adhere to the principles of compatible incentives, shared growth, and long-term development. Monopolistic sectors should be transformed into competitive market structures to create conditions for the implementation of mixed ownership for SOEs. （3） The new system for the administration of the state sector of economy should comprise three hierarchies： the Commission for the Administration of State Economy at the top level, state capital operation companies or state capital investment companies at the intermediate level and general for-profit enterprises at the bottom level, which administer public policy, functional SOEs, and commercial SOEs respectively. （4） Under the new system for the administration of the state sector of economy characterized by the three hierarchies and categories, the key for perfecting the modern corporate system of SOEs is to establish a differentiated, classified governance mechanism, i.e., different corporate governance mechanisms should be created for SOEs of different functions and roles.
文摘The reform of tax sharing system has made achievements from 1994 to now, but it also causes the lack of main tax category in local-tax system. Meanwhile, the disadvantage of property tax system in China exacerbates the dilemma of local finance, which can＇ t play the role of regulating real estate market. As the main content of real-estate tax reform, house property tax reform has been widely concerned and discussed since 2003. The paper analyzes the characteristics and disadvantages of the existing real-estate tax in China and the real-estate tax reform in Shanghai and Chongqing. The analysis indicates that the perfect real-estate tax has been established in China, but it is in the exploration stage.
文摘The first 20 years of this century is the period of strategic opportunities of building a weU-offsociety in an all-round way, at the same time, China＇s social development is also facing a lot of systemic risk. Economic change and social transformation puts forward new requirements for the social security system reform. This paper studies the theoretical basis of the social security system reform, analyzes the status quo of China＇s social security system and the existing problems and experience in social security system of other countries for reference, on the basis of perfecting China＇s pension, medical, unemployment and other social security system, the construction is suitable for the situation of our country＇s social security system with Chinese characteristics, ensuring and improving people＇s livelihood, the achievements of reform and opening to the public to achieve genuine sharing is of great significance.
文摘In the 1990s, China＇s urban housing reform in full swing. With the development of housing commercialization, the housing accumulation fund system in our country has come into being, which rapidly focus on development and perfection. At the same time, the public accumulation fund for housing construction funds collection amount has reached a certain scale, which not only effectively play the function of housing security, but also precipitate more balance a lot of money.The appreciation will to be solved.
文摘A new extractive boom looms over Bolivia, home to roughly a third of the world＇s lithium reserves. Since previous mining booms have not put the country on a sustainable development path, this paper briefly outlines the initial results of a research on policy options to break away with the past. The paper first assesses the relationship between resource dependence and sustainable development by looking at the evolution of genuine savings in Bolivia and neighbouring, resource-rich countries. It then discusses Bolivia＇s potential position on the world＇s lithium market and examines the institutional variables that shape perceptions, expectations and policy options at national and local levels. Notwithstanding major technological challenges, the paper concludes that further research should shed light on how inclusive processes can be nurtured in rentier states, and how far specific institutional reforms can contribute to turning the looming lithium boom into sustainable outcomes in the Bolivian case.
文摘In recent years, with the further development of our country＇s financial management system, the existing budget accounting system can not adapt to the current management system, many problems are exposed in the actual operation. Therefore, we must proceed from the actual situation, using the scientific method, reform of the budget accounting system, promote the budget accounting system more scientific and perfect. This article will carry on problems existing in the current budget accounting system analysis, put forward the reform ideas and suggestions accordingly, with a view to the reform and development of the budget accounting to meet the objective demand of the development of the times.
基金supported by Key Research Program of the Chinese Academy of Sciences (Grant No. ZDRW-ZS-2016-6)the National Key Research and Development Program of China (Grant No. 2016YFA0602704)
文摘Based on historical records of extreme climate events and population densities in Gansu and Shaanxi, and information on climate change, populations, new cultivated cropland, and administrative system reform in Xinjiang, this study explores the interaction between climate change, migration, and regional administrative reform in the middle Qing Dynasty. The results showed that the surge in population migration from Gansu and Shaanxi to Xinjiang during 1760–1820 was caused by extreme climate events(droughts and floods) and population pressure in Gansu and Shaanxi. During 1760–1880, the climate in Xinjiang was unusually cold and humid, which was highly conducive to abundant regional water resources. This provided favorable conditions for farmland irrigation and further promoted agricultural cultivation, population growth, and town development within this region. Additionally,the interactions between climate change and the above-mentioned social factors, which acted as driving forces, spurred the reform in the administrative system of Xinjiang whereby the military administration system was transformed to a province administration system. Through this reform, the Qing government managed to restore peace and stability in Xinjiang. This study contributes to a better understanding of climate-related population migration and enhances our knowledge of the impact-response chain between climate change, ancient social developments, and political coping strategies, especially in regional administrative reform.
基金The construction and typical demonstration of water rights trading system of Continental River Regions in Northwestern China(Water resources fee for development research center of Ministry of water resources 2015-2)
文摘Collective forest tenure reform and water rights system reform are two types of resource system reform initiated by the Chinese government since the implementation of the reform and opening policy of the 1980 s.Forest tenure reform has been completed and water rights system reform is ongoing.This study analyzes key points and problems with collective forest tenure reform and summarizes four typical successful reform measures and lessons that will have implications for the developing water rights system：the collective forest-cutting quota system,collective forest tenure compensation,collective forest tenure confirmation,and collective forest tenure trading center.A flexible water permission index,compensation measures in water rights trade,water rights approval,and various forms of water rights trading platforms are proposed as reform measures.This study fills a gap in comparative studies between two important resource system reforms in China and provides a reference for further reform and development of water rights systems locally and abroad.
