制度转型、激励成本与税收超增长

转轨经济中,因为制度转型成本存在而出现税收超增长现象是正常的。在中国,由于权力制衡机制弱化导致制度相关人自我激励①,从而使激励成本过快上升与税收超高增长。因此,有必要通过完善激励机制,规范制度相关人行为,降低激励成本与税收增幅。

制度转型中的成本实证分析

湖北"咸安政改"是由基层精英、基层政府的创造和努力与上级政府对改革的激励和支持共同推动的"交互型"制度转型。影响基层治理制度转型进程的是制度的经济成本、政治成本和社会成本的分担。

养老保险“名义账户”制的制度渊源与理论基础

瑞典、拉托维亚、意大利、波兰、蒙古和吉尔吉斯坦等欧亚六国社会养老保险 1 995年以来成功地实现了从现收现付制向“名义账户”制的转型。“名义账户”制是现收现付制和积累制、待遇确定型和缴费确定型相结合的一种混合型制度 ,是一个制度创新。该制度模式较好地解决了制度转型成本的问题 ,受到了国际学界的广泛关注。“名义账户”制的诞生和发展具有深刻的思想基础和制度渊源 ,对其进行深刻的探讨会促进学术界对“名义账户”制的研究 ,尤其是可以增加对其在我国适用性问题的讨论。本文认为 ,在某种意义讲 ,“名义账户”制可以被认为是私人保险市场中法国“积分制”和美国“现金余额”制的某种延伸 ,而Buchanan 1 968年关于“社会保障券”的设想和Kotlikoff等人 1 983年关于BKS模型的设计可以被认为是其理论上的一种实验。

Selection of a Minimal Complexity of a Transformation Functions of Pressure Sensors with a Maintained Given Measurement Accuracy

For series manufacture of pressure sensors, stage of technological tests is performed, related to a definition of the manufacturing accuracy of the sensors. Technological test plan of pressure sensors involves testing the sensors on certain fixed temperature and pressure points available in the table. According to a test results, we determine transformation function mathematical model coefficients of sensors and accordance by the claimed accuracy class, of the manufactured sensors. The cost of pressure sensors mostly depends on the cost of this step and determined by the complexity of the used transformation function model. The analysis of a contemporary works associated with the choice of transformation functions for smart pressure sensors. A new proposed indicator of model complexity of a sensor transformation function. In details shown features of the complexity indicator use and given an example. In the article was set and resolved the task to reduce the cost of the tests for commercially available sensors, by reducing the number of temperature points, without compromising the accuracy of the sensor measurement ability.