从“经济杠杆”到“社会杠杆”——对税收政策功能的再认识

税收政策不仅仅具有经济功能,还具有调节收入分配差距、促进就业和非营利性组织发展等社会功能。实现税收政策功能转变,既是有效化解社会矛盾的必然要求,也是政府实现宏观调控的必然要求。

促进社会去杠杆的财政政策研究——国际经验和可行性测算

我国当前的债务形势具有债务规模迅速上升、私人部门债务占比偏大、与房地产相关的债务规模过大三个特点,潜藏风险。文章总结了国际上常用的以财政政策促进私人部门去杠杆的路径和典型经验,并着重分析了美国在本轮金融危机中以财政加杠杆推进社会去杠杆的具体政策。在此基础上,运用跨期预算约束方法,测算我国财政赤字的可持续性,讨论以财政赤字推动社会去杠杆的可行性。实证结果显示,我国政府拥有清偿债务的能力,具备扩大财政赤字以降低社会杠杆率的条件。为此,要在对财政状况进行谨慎评估和校准的基础上,采取定向的财政干预政策,以有效修复私人部门资产负债表,同时发挥各类政策之间的协同作用,实现调控中的成本效益最大化。

Bridging Sociality and New Media Practice as a Lever to Intercultural Competency

This paper is based on the findings of a survey on 120 students involved in the Interdisciplinary Course on Intercultural Competences （ICIC）, a three-year EU Lifelong Intensive Program project aimed at developing intercultural competency in the education, social work and health care professions. The Program approached intercultural competency as a culturally aware ability to cope with unfamiliar situations continuously arising in the current ever-changing society, in which learning has become an ＂endemic condition＂, and the new media have created symbolic resources for actively expressing and constructing identities as an in-progress and negotiated project. Intercultural competency is therefore rethought from a holistic perspective as a part of an educational mission that particularly values one＇s communicative and social experiences as a strategic resource for facilitating learning processes and enhancing professional competency. The presented data show sociality as a clustering factor for intercultural learning and displays a factorial structure, from which a model for intercultural education is inferred, in which bridging social capital, media practice and reflective attitude become crucial for gaining and valuing competency in terms of human capital.

中国主权资产负债表及其风险评估(上)

本文基于国民资产负债表的理论框架,运用现有数据并通过必要的估算,初步编制了2000—2010年的中国主权资产负债表。结果显示,中国各年主权资产净额均为正值且呈上升趋势。这表明,中国政府拥有足够的主权资产来覆盖其主权负债。因此,在不短的时期内,中国发生主权债务危机的可能性极低。对总债务水平与全社会杠杆率(即总债务/GDP)的分析显示:中国的全社会杠杆率虽高于金砖国家,但远低于所有的发达经济体,总体上处在温和、可控的阶段。但是,近年来该杠杆率的提高速度很快,须引起关注。分部门的分析显示:企业负债率(占GDP比重)很高,构成中国资产负债表的显著特色。2010年,该负债率已逾100%,超过OECD国家90%的阈值,值得高度警惕。