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一般公共预算制度安排研究
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作者 吴俊培 《财政监督》 2017年第23期23-28,共6页
一般公共预算制度是市场经济体制的核心制度。这一制度由税制、分税和转移支付制度构成。在这一制度安排中,税制中性是基础,但税制中性需要预算支出中性作保障。这就需要建构竞争有序、合作有度的财政体制。为此,本文提出大数对称定律... 一般公共预算制度是市场经济体制的核心制度。这一制度由税制、分税和转移支付制度构成。在这一制度安排中,税制中性是基础,但税制中性需要预算支出中性作保障。这就需要建构竞争有序、合作有度的财政体制。为此,本文提出大数对称定律、分税地方最低承担量及其转移支付基金制的构想。这种制度安排有利于制度透明,也有利于更好地协调市场经济和公共经济的关系。 展开更多
关键词 竞争商品 合作商品 税收中性 大数对称 预算中性 制度透明
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Vorticity Budget Study on the Seasonal Upper Circulation in the Northern South China Sea from Altimetry Data and a Numerical Model 被引量:1
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作者 CAI Shuqun ZHENG Shu HE Yinghui 《Journal of Ocean University of China》 SCIE CAS 2012年第4期455-464,共10页
Based on the EOF analyses of Absolute Dynamic Topography satellite data, it is found that, in summer, the northern South China Sea (SCS) is dominated by an anticyclonic gyre whilst by a cyclonic one in winter. A con... Based on the EOF analyses of Absolute Dynamic Topography satellite data, it is found that, in summer, the northern South China Sea (SCS) is dominated by an anticyclonic gyre whilst by a cyclonic one in winter. A connected single-layer and two-layer model is employed here to investigate the dynamic mechanism of the circulation in the northern SCS. Numerical experi- ments show that the nonlinear term, the pressure torque and the planetary vorticity adveetion play important roles in the circulation of the northern SCS, whilst the contribution by seasonal wind stress curl is local and limited. Only a small part of the Kuroshio water intrudes into the SCS, it then induces a positive vorticity band extending southwestward from the west of the Luzon Strait (LS) and a negative vorticity band along the 200 m isobath of the northern basin. The positive vorticity field induced by the local summer wind stress curl is weaker than that induced in winter in the northern SCS. Besides the Kuroshio intrusion and monsoon, the water trans- ports via the Sunda Shelf and the Sibutu Passage are also important to the circulation in the northern SCS, and the induced vorticity field in summer is almost contrary to that in winter. The strength variations of these three key factors (Kuroshio, monsoon and the water transports via the Sunda Shelf and the Sibutu Passage) determine the seasonal variations of the vorticity and eddy fields in the northern SCS. As for the water exchange via the LS, the Kuroshio intrusion brings about a net inflow into the SCS, and the monsoon has a less effect, whilst the water transports via the Sunda Shelf and the Sibutu Passage are the most important influencing factors, thus, the water exchange of the SCS with the Pacific via the LS changes dramatically from an outflow of the SCS in summer to an inflow into the SCS in winter. 展开更多
关键词 KUROSHIO South China Sea circulation mosoon VORTICITY bifurcation of North Equatorial Current
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Research on Energy Value of Dynamic Energy Budget 被引量:1
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作者 LIU Dan Guan Weibina 《International Journal of Technology Management》 2014年第9期145-148,共4页
Dynamic Energy Budget software aims to identify simple quantitative rules for the organization of metabolism of individual organisms. It is always used to delineate reserves, as separate from structure. The energy den... Dynamic Energy Budget software aims to identify simple quantitative rules for the organization of metabolism of individual organisms. It is always used to delineate reserves, as separate from structure. The energy density of Eriocheir sinensis was studied through DEB software in this paper. The results showed that Hepatopancreas energy density (32.17 ± 3.77 KJ/g) was higher than gonad (23.19 ± 2.86KJ/ g), muscle (24.41± 1.41 K J/g) and carapace energy density (14.42 ±1.76 KJ/g). The difference between gonad (23.19± 2.86KJ/g) and muscle energy density (4.41 ±1.41 K J/g) of females and males was significant (P 〈 0.01), but not between muscle and carapace energy density (P 〉 0.05), and no difference between female and male individual in total energy (P = 0.887) at the stable stage. The linear relation between volume and weight of Eriocheir sinensis was gained by using regression analysis, V=6.104+ 1.117WW (R2=0.973, n=98), and the linear relation between total energy and dry weight was also gained, E= 18.12DW-28.05 (R2=0.962 ,n=24). 展开更多
关键词 energy density energy allocation dynamic energy budget Eriocheir sinensis
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我国一般税与市场化程度关系的实证研究 被引量:6
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作者 吴俊培 张帆 龚旻 《税务研究》 CSSCI 北大核心 2015年第4期27-35,共9页
在公共经济的制度安排中,分税制财政体制是核心制度,而税制是这一核心制度的基础。税收中性是税制设计的基本原则,一般税是实现税收中性的重要条件。促进市场化程度的提高是税收中性的重要表征。为此,本文运用动态面板模型对我国一般税... 在公共经济的制度安排中,分税制财政体制是核心制度,而税制是这一核心制度的基础。税收中性是税制设计的基本原则,一般税是实现税收中性的重要条件。促进市场化程度的提高是税收中性的重要表征。为此,本文运用动态面板模型对我国一般税与地区市场化程度之间的关系进行了实证分析。结果表明:在我国现行财税体制下,商品劳务一般税和生产要素一般税整体上对市场化程度的提高起到了积极作用。但是,一般税在政府间的现行分税方法却不利于市场化程度的提高,表明现行的分税方式不利于税收中性。在此基础上,本文提出了构建中性税制的政策建议。 展开更多
关键词 税收中性 分税中性 转移支付中性 预算中性
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