浅析日本平安中期的国制改革

宽平、延喜年间(平安中期)富豪与京中贵族联合对抗国司,使国衙统治陷入危机,并使中央财政极度恶化。为了切断富豪与京中贵族的联合,律令国家实行了一系列的国制改革。由于国制改革极大地损害了富豪的利益而引发全国性叛乱,面对叛乱政府无力镇压,只能动员地方有军事实力的富豪。被动员者在镇压叛乱过程中成长起来。

STUDY OF REENGINEERING THE STOCK EQUITY STRUCTURE IN CHINESE STATE-OWNED ENTERPRISE REFORM

In this paper,it is first briefly described the basic situation and current policies of state owned enterprise reform in China.Then the major issues in the reform process are identified,the possible solutions in terms of reengineering stock equity structure and state share circulation are discussed,and finally some suggestions are made for the further state owned enterprise reform.Basing on the theory on the modern corporation system,relevant experiences of market economy nations and the practice of Chinese enterprise system reform.The approaches to determine the proportion of state share in the future corporations are proposed.Since the public ownership is not ideologically appropriate,the establishment of social security fund and mutual fund investment companies are suggested as new and acceptable pattern of public ownership.It is believed that these companies will be the major institutional shareholders in the future corporations.Their stock equity structure would mainly consist of institutional shareholders,which will be both consistent with international norms of modern corporations and with socialist public ownership with Chinese characteristics.

Research on Financial Performance of State-owned Enterprise Mixed Ownership Reform

Mixed ownership is an important form of realization of China＇s economic system reform and development, and it is also the main direction of state-owned enterprise reform. In order to further promote the deepening of the reform of mixed ownership, this paper randomly selects 200 listed state-owned enterprises as research objects, and studies the trends of the financial performance of these enterprises from the mixed state-owned enterprises and non-mixed-modification enterprises in the five years from 2013 to 2017, and compares their various trends. Financial indicators, a comprehensive evaluation of the problems and causes in the reform of the mixed ownership system, and then propose countermeasures to further deepen the reform of mixed ownership based on the research conclusions.

A New Round of Reform in Electricity Pricing System in China

The State Council issued the Scheme for Reforming Electricity Pricing System m the second half of year 2003. It touches upon separating price of plant from that of network, sales price to network, transmission and distribution price, sales price and system principles in regard to electricity tariff mainly.

Conflict and Coordination Problem of Carbon Tax' Diversity Targets in China-Based on the Tax Optimization Theory

Among all the emission reduction measures,carbon tax is recognized as the most effective way to protect our climate.That is why the Chinese government has recently taken it as a tax reform direction.In the current economic analysis,the design of carbon tax is mostly based on the target to maximize the efficiency.However,based on the theory of tax system optimization,we should also consider other policy objectives,such as equity,revenue and cost,and then balance different objectives to achieve the suboptimum reform of carbon tax system in China.

Administrative Urbanization and City-making in Post-reform China: A Case Study of Ordos City, Inner Mongolia

In post-reform China, local governments, instead of the central state, have become major promoters of urbanization. Differing from the existing literature based on Western theories, this article argues that a localized perspective, ‘administrative urbanization', can provide a contextual explanation for the mechanism of urbanization in the reform era. The case study of Ordos indicates that new town construction, especially in the inland area, has become the main strategy for investment attraction and economic development. The local government has played a dominant role in this construction through a series of administrative measures, including avoidance of central state regulations, land leasing, high standard infrastructure construction, relocation policies and industrial attraction. This article also explores the issue of unsustainability in the new town, and identifies that underdeveloped industrialization, slow population agglomeration and real estate bubbles are primary threats to the sustainability of administrative urbanization.

An Assessment of China's New Round of Reform of the Fiscal and Taxation Systems

Based on the Decisions of the CPC Central Committee on Some Major Issues Concerning Comprehensively Deepening Reforms and the Overall Plan on Deepening Fiscal and Tax Reforms, this paper presents a systematic assessment of the progress of China's new round of fiscal and tax reforms from November 2013 to October 2016 with the following findings. Reform of the budgetary management system has yielded initial results yet remains in the preliminary stage. While progress has been made in reforming indirect taxes, the reform of direct taxes is slow and presents a major obstacle. Despite breakthroughs, the progress of public finance reforms remains slow and impedes reforms on other fronts. Fiscal and tax reforms are uneven and should be implemented in coordination. Fiscal and tax reforms should more vigorously support overall reforms.

Chinese Corporate Organizations Since 1978: A Journey of Explorations

The market economic system is an economic system of corporate organizations. China＇s sustained and rapid economic development over the past four decades of reform and opening-up was supported by the emergence of its business community. During this period, China＇s corporate organizations increased, expanded and developed from strength to strength, serving as a solid micro-level basis for the prosperity of the socialist market economic system. Having achieved significant progress, China＇s corporate ownership restructuring led to the common development of enterprises with various forms of ownership. An institutional factor that undergirded corporate prosperity was China＇s choice of a corporate system characterized by the interplay between market competition and government administration. How China＇s corporate organizational system will evolve in the future is determined by（1） how efficiency varies among firms with different ownership systems, and（2） external institutional pressures facing firms in their rapid internationalization process.

Major Tasks in Health and Family Planning in China in 2015

On January 12,2015,at the regular press briefing of National Health and Family Planning Commission(NHFPC),NHFPC reported the major tasks in health and family planning in China in 2015.The details are as follows:In-depth Development of Medical and Health System Reform In-depth Development of Medical and Health System Reform.

Analysis of China＇s Oil and Gas Policies in 2016

Guided by President Xi Jinping's key speech about energy revolution— "Four Revolutions and One Cooperation"-the Chinese oil and gas industry continued to accelerate its pace of reform in 2016.China has deepened its supply-side structural reforms,prevented and resolved the problem of excess production capacity,increased the effective supply of clean energy such as natural gas,and formed an energy innovation system.It has pushed forward the reform of pricing mechanisms with significant adjustments in the pricing mechanisms of oil products,pipeline transportation,gas storage and gas used for fertilizer production.It has also accelerated market access reform and encouraged various investors to enter into the fields of exploration & production,pipeline transportation and crude oil imports.China has sped up the legislative process of environmental protection to promote green and low-carbon development.It has accelerated oil & gas industry institutional reform,with some provinces initiating the pilot reform of oil and gas.

Study of China＇s pension merger issues

The merger of the pension not only in relation to the social justice, but also the relationship between the construction of social security system, pensions merger is beyond doubt. Pension dual track the biggest drawback is that a significant loss of fairness, the gap between different groups of pension is too wide, causing social conflicts. The merger of the pension has be imperative. Therefore, it is necessary to establish and perfect the system of the civil service pension insurance legal mandatory occupational pension system, strengthen the basic social pension, broaden the channels for pension investment, reform organs and institutions pension system and pension system Retbrm and civil service pay rise, in order to promote the reform of the civil service pension system. The merger of the pension reform is scientific and reasonable, healthy and orderly and can achieve a smooth transition.

Reviews of the research on water resources management system at home and abroad

The reform of the system of water resource management abroad has started since the 50s of last century, it has left us a lot of experiences in many aspects with the innovation of system, such as the legal environment in water resources, water rights, water market theory, and the ＂participation＂ management of water resources, these experiences has been promoted in more than 40 developing countries. Based on analyzing the theory and experiences of water resources management both at home and abroad, especially the theory and experiences of agricultural water resources management, this paper puts forward the main problems waiting for further investigation in China＇s water resources management and provides some reference and inspiration for the innovation of the system of water resource management in China.

Prospect of Mid-long Term Oil & Gas System Reform in China

International oil keeps low-price running after crash, and China deepens reformm domestically. Using this opportunity, China lays the same emphasis on investment and trade, on onshore and offshore transportation, gives full play to the important role of market in resource distribution, speeds up oil and gas system reform to guarantee clean, e fficienL safe and steady energy supply and long-term demand for energy. We systematically and thoroughly established legal system for oil and gas domains, reformed management system for energy domain, re＆treed regulatory domain, built modern market entity and multi-level market system, and improved oil and gas pricing mechanism, etc.

‘Middle-Income Trap’ and ‘High-Income Waft＇： Challenges and Opportunities to China

The history of international industrialization shows that Latin American countries and former Soviet Union and Eastern European countries experienced a siginificant drop in economic growth and fell into the middle-income trap when their per capita GDP reached 4,000-7,000 international dollar （based on the 1990 prices） as a result of long-term implemented import-oriented strategy and planned economic system. Fortunately, China adopted reform and opening-up policy beginning at a lower development phase and achieved sustained high-speed growth for more than thirty years. Currently, China has surpassed the phase which the above-mentioned countries fell into the middle-income trap. On the other side, experiences of successful runner-ups show that when per capita GDP reached II,000 international dollar （based on the 1990 prices）, economic growth speed will present regularly ＂natural drop ＂. Without internal and external shocks, China＇s economy is expected to reach this level by 2015 and the potential growth rate will possibly drop significantly. In this regard, China＇s toughest challenges will be whether it can effectively prevent and solve the financial risks accumulated during high-speed growth and make a shift to innovation-driven growth model Time is pressing for addressing the above challenges. A fundamental change in the growth model depends on the intensification of reform, in particular, the promotion of an ＂participatory and facilitative reform ＂approach.

Research on the European and American Music Education Mode and Corresponding Influence on the Chinese Native Music Education

In this paper, we research on the European and American music education mode and corresponding influence on the Chinese native music education. At present our country education system reform has come to a critical period, especially the education reform in colleges and universities in the new stage of development. The serious influence is the quality of music teaching. Colleges and universities music education make and manage the school, the school for students to adopt a unified education model, unified teaching materials and teaching methods, make the music education of the college unification. Our proposed approach combines the advances of western education pattern with the native music education which will be effective and innovative.

Evaluation Research on Property Tax System in China

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.

Sustainability of China＇s Tax Revenue Growth： Experience and Prospect

This paper summarizes the main characteristics of China＇s tax revenue growth during the period of 1994-2010, and probes the causes behind the sustained and rapid growth of China＇s taxation from its sources including the fiscal and taxation system, and tax collection mechanisms. Additionally, the author lists the major challenges confronting China＇s sustainable tax growth during the ＂12th Five-Year Plan ＂period （2011-2015）, for example, slowed growth in sources of taxation, a mismatched tax system, lagging reform in fiscal structure and the management system, and restrictions in tax collection and administration capacity. The author proposes the following suggestions： 1） a structural taxation reform should be carried out to promote sustainable economic growth and a change in development model, thereby consolidating the source base of taxation; 2） to consolidate the fiscal and taxation system through taxes and fees reform, standardizing the government budget, advancing reform in the tax-sharing system, and optimizing fiscal expenditure; and 3） to strengthen tax collection mechanisms by promoting taxation by law, implementing comprehensive taxation administration in the government, and improving the tax collection capacity.

Explored on more fair and sustainable social security system

The third plenary session of the 18 through ＂the central committee of the communist party of China on deepening reform of certain major issue decision＂ is put forward for the first time, to establish a fair and sustainable social security system. This article mainly about fairness in social security and the sustainable problem preliminary exploration, proposed ＂sustainable＂ attaches great importance to the ＂fair＂ and ＂, deepen the reform of the social security system.

Supply-Side Structural Reforms of China's Industries

Supply-side structural reforms are structural adjustments and institutional reforms to address the mismatch between supply and demand and improve TFP. The mismatch is exhibited at the supply side and arises from structural contradictions and must be addressed through reforms. Supply-side structural reforms can be analyzed at the levels of firms, industries and government to arrive at theoretical and systematic conclusions that offer practical guidance. Based on this perspective, this paper proposes policy recommendations on how to deal with zombie firms, reduce cost for manufacturing companies, deepen SOE reforms, eliminate overcapacity, implement ＂Made in China 2025＂ and Internet＋ strategies, promote Beijing-l^anjin-Hebei integrated development, as well as develop the Yangtze River Economic Belt and the old industrial bases of the northeast.

Research on the relationship between Pension Finance and the Supply-Side Structural Reform in China

The development of pension finance is of great significance to China. first of all, the development of pension finance is conducive to improving China＇s multi-level and multi-pillar pension system, promote the sustainable development of the social security system; secondly, the development of pension finance will create a new ＂blue ocean＂ in the financial markets, which is conducive to the improvement of China＇s financial system and capital market;finally, the development of pension finance will help supply-side reforms,which is conducive to the healthy development of the national economy of china. But now there are many difficulties： first, the top-design of China＇s social security system is not perfect; secondly, the current development model of pension finance in China is unclear, the return on investment mechanism is not perfect, the attractiveness of these projects needs to be improved; finally, under the background of Interact finance, mixed supervision is imminent. Therefore, under the new economic conditions must be structured from the supply side of the reform, the development of pension funds to seek the right ideas.